Dissertations / Theses on the topic 'Accounting techniques'
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Abulghasim, Abubaker. "Management accounting techniques in Libyan manufacturing companies." Thesis, University of Lincoln, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.442489.
Full textPapathanasopoulou, Eleni. "Accounting for UK's fossil resource requirements using input-output techniques." Thesis, University of Surrey, 2006. http://epubs.surrey.ac.uk/2267/.
Full textSharma, Neha. "Carbon Footprint Accounting Using Various Tools and Techniques, Comparison and Uncertainties." University of Cincinnati / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1291144713.
Full textNimtrakoon, Sirinuch. "Organization strategy, management techniques and management accounting practices : contingency research in Thailand." Thesis, University of Hull, 2009. http://hydra.hull.ac.uk/resources/hull:2381.
Full textTahar, Abdul-Aziz Rajab. "The effectiveness of management accounting techniques within the Libyan People's Committees of Municipalities." Thesis, Liverpool John Moores University, 2011. http://researchonline.ljmu.ac.uk/6007/.
Full textKennedy, Tom. "The impact of activity-based costing techniques on firm performance." Thesis, Brunel University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.361314.
Full textMalepe, JS. "Perception on the application of cost accounting in the budgeting process of a municipality: A case of the CoT." Tshwane University of Technology, 2014. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001155.
Full textWilliams, Fiona Jane. "The use of management accounting techniques in small and medium-size enterprise decision-making." Thesis, Birmingham City University, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.543746.
Full textInglis, Robert Michael, and Robert inglis@rmit edu au. "Management Accounting and Market Orientation: A Product-level Case-study Analysis." RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080724.102053.
Full textSweeny, Kim. "Accounting for growth in the Pharmaceutical Benefits Scheme." Thesis, full-text, 2008. https://vuir.vu.edu.au/1960/.
Full textFrey, Sibylle D. "Development of new ecological footprint techniques applicable to consumer electronics." Thesis, Brunel University, 2002. http://bura.brunel.ac.uk/handle/2438/5245.
Full textSwanepoel, Francois. "Estimation of particle size distributions in mineral process systems using acoustic techniques." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51746.
Full textENGLISH ABSTRACT: A desire to increase the efficiency of the comminution process in mineral process systems has led to the need of determining the size distribution of ore particles at various stages in the system. The objective of this research is to investigate the feasibility of the use of an acoustic sensor for measuring particle size distribution. The acoustic signal generated when the particles impact on a cantilever bar is analysed using digital signal processing techniques. As rocks fall onto a metal bar, the bar vibrates. The vibrations contain information th a t is extracted to determine the size of particles tha t impacted on the bar. The bar is modelled as a linear system which is excited by impulses (impact of particles). The response of the bar is deconvolved from the acoustic signal to obtain an impulse whose amplitude is proportional to the energy of the impact. In order to improve size estimates, deconvolution is performed using a statistical model of the impulse sequence (Bernoulli-Gaussian) and then estimated using MAP estimation. Size estimates are not only a function of the mass of particles, but also on the exact position of impact on the bar. Since there is always a variation in the position of impact, size estimates are erroneous. It was found that the position of impact can be determined as to reduce variances dramatically. Due to physical sampling in space, the sensor has a bias towards larger particles. We show how this can be represented mathematically and removed. This project is mainly concerned with rocks in the +8-25mm (+0,7-22 gram) size range.
AFRIKAANSE OPSOMMING: Vergruising van erts in die mineraalbedryf verg groot hoeveelhede energie. Daar is ’n behoefte gei'dentifiseer orn hierdie proses meer effektief te maak. Aangesien die effektiwiteit van ’n meul ’n funksie is van die ertsgroottes wat gemaal word, kan partikel grootte inligting aangewend word om effektiwiteit te bevorder. Die doel van hierdie tesis is om die lewensvatbaarheid van ’n akoestiese sensor vir die doel van partikelgrootte estimasie, te ondersoek. Erts partikels wat val vanaf ’n vervoerband op ’n kantelbalk, veroorsaak dat die balk vibreer. Deur hierdie vibrasies te meet en verwerk, kan inligting aangaande partikel grootte verkry word. Die stelsel word gemodelleer as ’n lineere sisteem met impulse as intree. Die geobserveerde sein is die konvolusie tussen die intree impulse en die impulsweergawe van die sisteem. Deur gebruik te maak van ’n statistiese model en MAP-estimasie, word die effek van die sisteem gedekonvuleer vanaf die geobserveerde sein om ’n benadering van die intree impuls sein te verkry. Die amplitudes van die impulse word gebruik as ’n aanduiding van partikel massa. Partikelgroottes soos benader deur die stelsel, is ’n funksie van die die posisie waar die partikel die balk tref. Deur van patroonherkenning tegnieke gebruik te maak, word die posisie van impak bepaal om sodoende grootte benaderings aan te pas en die variansie van grootte verspreidings te verminder. As gevolg van die feit dat partikels gemonster word deurdat slegs ’n klein persentasie van die hele omvang van partikels ondersoek word, onstaan daar ’n oorhelling ( “bias” ) na groter partikels. Die kans dat groter partikels die balk tref is groter as vir klein partikels. ’n Wiskundige model vir hierdie verskynsel word voorgestel en gewys hoe die die oorhelling geneutraliseer kan word. Hierdie projek het te doen met ertsgroottes +8-25mm (+0,7-22 gram).
Лазаренко, Д. А. "Применение динамических приёмов для обеспечения качественной подготовки учетных работников." Thesis, Українська академія банківської справи Національного банку України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/60555.
Full textHavlůj, Zdeněk. "Kreativní účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75490.
Full textSezer, Ozcelik Ganime Asli. "Prediction Techniques Of Acid Mine Drainage: A Case Study Of A New Poly- Metallic Mine Development In Erzincan-ilic, Turkey." Phd thesis, METU, 2007. http://etd.lib.metu.edu.tr/upload/3/12608263/index.pdf.
Full textÇ
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pler Gold Prospect case. The mineralization in Ç
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pler is in sulfide and oxide types. The oxide is a supergene alteration and porphyry-copper type gold mineralization is classified as an intermediate sulfidation. The major lithologies observed in the study area are the regionally un-correlated meta-sedimentary lithologies, Munzur Limestone, and the Ç
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pler Granitoid.Thirty-eight representative samples were tested for AMD prediction purposes. Sixteen more were included to the sampling scheme for site characterization. Both acid producing and neutralizing lithologies are present in the mine site. Similarly it was revealed that the sulphate sulfur content of the samples were insignificant that any determined total sulfur amount can be directly considered as the factor for AMD production. Geochemical data revealed arsenic enrichments up to 10000 ppm in the study area. Therefore, during the operational stage, in addition to the planning to avoid or minimize AMD, it is necessary to take precautions against arsenic mobilization during the design of the AMD neutralization scheme. Both Kinetic studies and the heavy metal mobilization related to AMD are kept out of the scope of this investigation. Similarly, management and abatement stages of AMD are excluded.
Akhtar, Muhammad Naveed, and Kayode Olumide Eniodunmo. "Examination of Strategic Management Accounting Techniques among SMEs (Perception of the Usefulness, Adoption, and Outcomes) : A multiple Case Study of SMEs in the Food Processing Industry in Nigeria." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-105675.
Full textSilva, Mariana Lage da. "Mapeamento de técnicas de controlo de gestão nas 500 maiores empresas Portuguesas : aplicação de Target Costing." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12681.
Full textEste estudo tem como objetivo mapear a aplicação de técnicas de contabilidade de gestão nas 500 maiores empresas portuguesas e estudar a aplicação de uma técnica em específico, o Target Costing. Os dados para este estudo foram obtidos através de um questionário online enviado a controllers e diretores financeiros das empresas. Para análise dos resultados foi utilizada a metodologia Qualitative Comparative Analysis (QCA), com o objetivo de aferir as variáveis que conduzem à aplicação do Target Costing. Com este estudo foi possível concluir que parte das empresas portuguesas que afirmam utilizar a técnica em estudo, não a estão a aplicar de forma correta, sugerindo até que estes se encontrem a utilizar uma outra técnica sem estarem conscientes de tal facto.
This study has the main goal of mapping the management accounting techniques from the Portugal's 500 biggest companies and study the application of one particular technique. The data was collected using an online survey sent to the companies' controllers and CFO's. The tool used to analyze the collected data was Qualitative Comparative Analysis (QCA). The main objective is to assess the causes that lead to the implementation of Target Costing. With this study, I was able to conclude that some Portuguese companies that state they are using Target Costing, in reality they are not doing it in the correct way. The study even suggests that perhaps the companies are using without noticing another similar technique.
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Barros, Marcelo Gomes de. "O uso das ferramentas em auditoria "Computer Audit Auxiliary Techniques and Tools - CAAT" - pelas empresas de auditoria no aux??lio da revis??o das demonstra????es financeiras no Brasil." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2003. http://132.0.0.61:8080/tede/handle/tede/584.
Full textIn this beginning of the century XXI, Brazil reached an incommensurable managerial development, proportionate for the effect in chain of the globalization, going by countless restructurings and reengineeries, taking the extinction of several tasks, with objective of accompanying what it happens in the world, ending, mainly, with the bureaucratization that our settled business foundations, leverage the speed of the information and of the electric outlet of decision on behalf of the Society, besides the placement of the national company in the global competitive market. With the change of the atmosphere and of the needs of the companies, the audit services rendered was forced to accompany this evolution on behalf of your subsistence, fact that generated the development of the accounting class, as the improvement of the quality in the services rendered and the progresses of your legislation. This new atmosphere brought new perspectives, the simple execution of the contracted task became the minimum and the excellence in the service installment it became the indispensable, the contracted and it stopped being it "non-participative" with specific and limited functions to become a collaborator in the creation of new ideas, contributing to the improvement of the atmosphere and of the system of information, acting as facilitator in the visualization of the tools " for electric outlet of decisions, as well as, suggesting alternative roads to find the best solution. To reach this status, the technological evolution of the audit atmosphere it was vital, providing the automation of your processes, generating an evolution of the traditional auditor's profile-that that corroborates the information of the financial demonstrations to emit your opinion-for an ally that contributes to the improvement of the company, seeking the mutual growth. Through the field research, this work can reach your objectives, making a mapping of the current situation on the use tools auditing "Computer Audit Techniques and Tools - CAATs" - to help of the financial statement review by audits' company, seeking to heal the audit customers' needs, supporting the concern of the companies of independent audit in they automate your work stages, creating space for the creation of talents, properly valued by the acquired knowledge. In add the objective of this work is to provide to the literary atmosphere before not the compilation of information available to the interested ones in the subject.
In this beginning of the century XXI, Brazil reached an incommensurable managerial development, proportionate for the effect in chain of the globalization, going by countless restructurings and reengineeries, taking the extinction of several tasks, with objective of accompanying what it happens in the world, ending, mainly, with the bureaucratization that our settled business foundations, leverage the speed of the information and of the electric outlet of decision on behalf of the Society, besides the placement of the national company in the global competitive market. With the change of the atmosphere and of the needs of the companies, the audit services rendered was forced to accompany this evolution on behalf of your subsistence, fact that generated the development of the accounting class, as the improvement of the quality in the services rendered and the progresses of your legislation. This new atmosphere brought new perspectives, the simple execution of the contracted task became the minimum and the excellence in the service installment it became the indispensable, the contracted and it stopped being it "non-participative" with specific and limited functions to become a collaborator in the creation of new ideas, contributing to the improvement of the atmosphere and of the system of information, acting as facilitator in the visualization of the tools " for electric outlet of decisions, as well as, suggesting alternative roads to find the best solution. To reach this status, the technological evolution of the audit atmosphere it was vital, providing the automation of your processes, generating an evolution of the traditional auditor's profile-that that corroborates the information of the financial demonstrations to emit your opinion-for an ally that contributes to the improvement of the company, seeking the mutual growth. Through the field research, this work can reach your objectives, making a mapping of the current situation on the use tools auditing "Computer Audit Techniques and Tools - CAATs" - to help of the financial statement review by audits' company, seeking to heal the audit customers' needs, supporting the concern of the companies of independent audit in they automate your work stages, creating space for the creation of talents, properly valued by the acquired knowledge. In add the objective of this work is to provide to the literary atmosphere before not the compilation of information available to the interested ones in the subject.
Neste in??cio do s??culo XXI, o Brasil alcan??ou um desenvolvimento empresarial incomensur??vel, proporcionado pelo efeito em cadeia da globaliza????o, passando por in??meras reestrutura????es e reengenharias, levando a extin????o de diversas tarefas, com o objetivo de acompanhar o que acontece no mundo, acabando, principalmente, com a burocratiza????o que enra??za nossos alicerces de neg??cio, acelerando a velocidade da informa????o e da tomada de decis??es em prol da entidade, al??m da coloca????o da empresa nacional no mercado competitivo global. Com a mudan??a do ambiente e das necessidades das empresas, a presta????o de servi??os de auditoria foi for??ada a acompanhar esta evolu????o em prol de sua subsist??ncia, fato que gerou o desenvolvimento da classe cont??bil, com melhoria da qualidade na presta????o de servi??os e avan??os da legisla????o pertinente. Este novo ambiente trouxe novas perspectivas, a simples execu????o da tarefa contratada passou a ser o m??nimo e a excel??ncia na presta????o de servi??o passou a ser o indispens??vel, com o contratado deixando de ser o "n??o participativo" com fun????es espec??ficas e limitadas para se tornar um colaborador na cria????o de novas id??ias, contribuindo para a melhoria do ambiente e do sistema de informa????es, agindo como facilitador na visualiza????o das ferramentas para tomada de decis??es, bem como sugerindo caminhos alternativos para encontrar a melhor solu????o. Para alcan??ar este status, a evolu????o tecnol??gica do ambiente de auditoria foi vital, proporcionando a automatiza????o de seus processos, gerando uma evolu????o do perfil do auditor tradicional - aquele que corrobora as informa????es das demonstra????es financeiras para emitir sua opini??o - para um aliado que contribui para a melhoria da empresa, visando o crescimento m??tuo. Por meio de pesquisa de campo, este trabalho pode alcan??ar seus objetivos, efetuando um mapeamento da situa????o atual sobre o uso das ferramentas de auditoria "Computer Audit Auxiliary Techniques and Tools - CAATs" - pelas empresas de auditoria no aux??lio da revis??o das demonstra????es financeiras, visando sanar as necessidades dos clientes de auditoria, dando apoio ??s empresas de auditoria independente em seu esfor??o de automatiza????o das etapas de trabalho, criando espa??o para a cria????o de talentos, devidamente valorizados pelo conhecimento adquirido. Adicionalmente, este trabalho tem como objetivo proporcionar ao ambiente liter??rio a compila????o de informa????es antes n??o dispon??veis aos interessados.
Fox, Sandra C. "Environmental accounting : will this become an established technique?" Thesis, University of York, 2000. http://etheses.whiterose.ac.uk/9754/.
Full textDědková, Eva. "Hodnocení ekonomického systému Flexibeee." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-198442.
Full textGhelardi, Pierre. "Les outils de gestion, processus d’émergence et reproduction de logiques d’actions : étude de cas d’un système complexe de haute technologie." Thesis, Paris 10, 2013. http://www.theses.fr/2013PA100013/document.
Full textThis study presents a pragmatist action-research conducted in the production Program of the System, a complex high-tech product. In an industrial domain where constraints are getting increasingly stronger, some activities are now questioned. The engineering change management, which process allows to apply changes in the product definition, is one of these. However, the observation that for some modifications no costs were identified brings to the following research question: How the “no cost modification” emerges as a management accounting tool in the organization and what are its relationships with the engineering changes’ practices in the System production? In order to answer it, the action-research allows to analyze the emerging conditions of the “no cost modification” in the engineering changes’ practices. The actor-network theory reveals then itself as the most adequate framework in order to apprehend this management accounting tool considering the field specificities. In this context, the discussion proposed gives the opportunity to deconstruct the black box “no cost modification” and to put in evidence its multiple dimensions. The “no cost modification” appears to be an “actant” of the configuration management network and a management accounting tool carrying habits linked to the past. This interpretation will so establish the role of the “no cost modification” in the maintenance of previous action logics and collective practices in the organization
Mortensen, Tony Paul. "The Concept of Cash: An Empirical Study of Connotative Meaning in Accounting." Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 2008. http://hdl.handle.net/10092/1940.
Full textHeger, Martin. "Audit v počítačovém prostředí." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10902.
Full textBaldwin-Morgan, Amelia Annette. "The impact of expert systems on auditing firms : an investigation using the Delphi technique and a case study approach /." Diss., This resource online, 1991. http://scholar.lib.vt.edu/theses/available/etd-08062007-094401/.
Full textMalínková, Lenka. "Studie nákladů na dopravu v distribuční firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221472.
Full textZelinschi, Dragos. "Les multiples enjeux d'une technique de gestion : discours et pratiques dans la répartition des frais généraux." Phd thesis, Université d'Orléans, 2009. http://tel.archives-ouvertes.fr/tel-00461255.
Full textImamovic, Ismar. "Ultimate load limit analysis of steel structures accounting for nonlinear behaviour of connections." Thesis, Compiègne, 2017. http://www.theses.fr/2017COMP2373/document.
Full textThis thesis deals with the ultimate load limit analysis of steel frame structures. The steel frame structure has a very ductile response and a large potential to dissipate energy, which is crucial in the case of earthquakes. The ductility in the response of the structure comes from the behavior of the material itself and the behavior of the semi-rigid structural connections. The semi-rigid connections between beams and columns can significantly influence the response of the structure, sometimes up to 30%. In this thesis, we propose a methodology for modeling steel frame structures with included connection behavior. The idea is to model the behavior of the structural connections by the beam elements positioned in the corners of the steel frame structure. Other members of the steel frame structure, steel beams, and columns, will be modeled with nonlinear beam elements. This research consists of two parts. The first part deals with the behavior of the structural steel connections. In the second part, we present the development of the nonlinear beam element capable of representing the ductile behavior of steel structural elements, beams and columns. In the first part of the thesis, we define constitutive parameters identification procedure for the coupled plasticity-damage model with eighteen unknowns. This constitutive model is very robust and capable of representing a wide range of problems. The identification procedure was used in the preparation of experimental tests for three different types of structural steel connections. The experimental tests have been performed for two load cases. In the first, the load was applied in one direction with both the loading and unloading cycles. From the experimental measurements, we have concluded that the response of the experimental structure can be represented by the plasticity model only because no significant change in the elastic response throughout the loading program was observed. Therefore, we have chosen an elastoplastic geometrically exact beam to describe connection behavior. The hardening response of the beam is governed by bilinear law, and the softening response is governed by nonlinear exponential law. The identification of the parameters has been successfully done with fifteen unknown parameters identified. The two types of the experimental structures were also exposed to the cyclic loading. Measured experimental data shows complex connection behavior that cannot be described by the plasticity model alone. Namely, after changing load direction stiffness of the connection decreases. This suggests that the damage model should be incorporated in the constitutive law for the connections behavior as well. Therefore, we propose a new coupled plasticity-damage model capable of representing the loss in the stiffness of the connection with the changing of the load direction. At the end of this part, we also give the constitutive parameters identification for the proposed model. The second part of the thesis deals with the theoretical formulation and numerical implementation of the elastoplastic geometrically exact beam. The hardening response of the beam includes interaction between stress resultant section forces (N, T and M), and the softening response of the beam, which is governed by the nonlinear law. This type of the beam element is capable of representing the ductile behavior of a steel frame structure, and it takes into account second order theory effects. Performed numerical simulations show that the proposed geometrically nonlinear beam element is very robust and is able to provide a more precise limit load analysis of steel frame structures. By using proposed methodology for modeling steel structures, we are able to obtain the real distribution of section forces, including their redistribution caused by forming of the hinges and the connections behavior
Filho, Emilio Maltez Alves. "Cultura organizacional de cursos de ciências contábeis: um estudo em duas universidades públicas." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-07072016-150030/.
Full textThe aim of this study was to understand the current state of Academic Organizational Culture (AOC) in two Higher Education Institutions (HEIs), to identify possible relationships between culture and the results arising from the performance of these HEIs. The literature review included the major theories of organizational culture (OC), especially the approaches to Schein (2009), Denison et al. (2012) and Hofstede (2003), and empirical references of researchers that were based on the approaches of these authors. The methodology used was predominantly qualitative, based on ethnography, participant observation elements and use of interviews, both in depth as semistructured that were recorded for later editing and transcription. For the treatment of the content of the interviews, we used the technique of the Collective Subject Discourse (CSD) of Fernando Lefevre and Ana Lefevre (2012) with the use of Qualiquantisoft software. The empirical field covered two Accounting courses at two state universities, contacted by accessibility. These courses were the Department of Accounting and Actuarial Science at the Faculty of Economics, Management and Accountancy at the University of São Paulo [FEA/USP] and the Department of Applied Social Sciences at the State University of Feira de Santana in Bahia [DCIS/UEFS]. 10 professors of the course of FEA / USP and eight professors of the course of DCIS/UEFS were interviewed. Also a questionnaire was applied to 122 students of the FEA / USP and 84 students of the DCIS/UEFS. The main results are that the current stage of the AOC in both courses of the two HEIs comes in diametrically opposite poles, that is, there is strength in the AOC of USP course, which is reflected in the responsibility of maintaining, at present, the achieved standards in the past and seek to increase this high reference and visibility of progress in the country, Latin America, with strategic direction for internationalization. In contrast, the current situation at UEFS is opposite, in which, according to their teaching, is being through a falling period of its AOC, that remains essentially dormant facing the external environment changes, which is reflects the fall of current quality and motivation levels of students and professors. In summary, the results from the course of the performance have a strong dependence of the strength and solidity of its AOC materialized responsibility, skills and commitment of its members (professors and administrators)
Jégat, Sylvaine. "L'expertise et le comité d'entreprise : mise en perspective." Thesis, Paris 10, 2017. http://www.theses.fr/2017PA100134.
Full textGiven the complexity of the business environment, resorting to expertise proves to be essential for the works council to fully exercise its powers and ultimately for the council to contribute to the application of the employee involvement principle. A more realistic approach to expertise enables us to establish that the works council has two types of experts at its disposal: institutional experts (chartered accountants, technical experts, expert consultants and economic experts) and non-institutional experts (some of the works council commissions and the Health, Safety and Working Conditions Committee (CHSCT)). The relations between the works council and experts oscillate between a traditional perspective and an updated perspective. In a very traditional fashion, these two types of experts unevenly act as pathfinders for the works council. They provide the council with information but also process this information when it is necessary. More strangely, however, experts also appear to be involved in the decision-making process as well as in the process of consultation. Beyond the tasks that experts can perform for the works council, two kinds of underlying dynamic can be evidenced by the relations between the experts and the council: a relational dynamic between the various players involved in the expertise that is characterised by a subtle balance between dependence on and independence from one other, and a collective dynamic that indicates the existence of a collective expertise. This collective expertise consists in a system of collective intelligence that is necessary to the effectiveness of the employee involvement principle
Drochon, Victoria. "Le recours aux experts par les instances de représentation du personnel." Thesis, Paris 2, 2016. http://www.theses.fr/2016PA020046.
Full textBetween 1946 and 2016, this is more than twenty new cases in which the employee representatives were granted the right to resort to the services of experts, and only eight in the last three years. The ever-expanded possibility to be assisted by external experts might suggest that the expertise statutory regime is efficient. The ease with which the law associates experts to each new measures taken in favor of the social dialogue cannot hide the persistent difficulties encountered by the legislator to preserve the original function of expertise : an informative function. The controversial nature of the right to resort to the services of experts and the increasing amount of litigation in this area are manifestations of its failures. A study of the scope and the conditions under which the experts might be appointed urges to the construction of a more coherent system, that would ensure the effectiveness of the right to resort to experts while maintaining the employee representatives’ competence and voices
Chiu, Ching-Ping, and 邱晴萍. "The Factors and Benefit Analysis of Accounting Firms' Utilizing IT Audit Techniques." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/67205019946208552581.
Full text國立中正大學
會計與資訊科技研究所
100
Abstract Information technology has advanced rapidly and is now used extensively in the business environment. Due to this change, accounting firms will need to decrease audit risks caused by the use of IT and to scope the engagement to incorporate “financial statement related” risks. Accounting firms audit under information technology environment, evaluate whether the enterprise is under high risk of information control environment and gradually use the computer audit technology to evaluate the IT environment of the enterprise and to assist accounting firms finish the financial attesting in a limited amount of time. However, only the Big Four have computer audit department, dedicated to use computer audit technology to audit under the IT environment. In this study, after literature review, we collected internal control’s effectiveness of the information system environment from non Big Four firms and used questionnaires with the Analytic Hierarchy Process (AHP) to perform computation and analysis. Compared to the results with the study from ZENG,MEI-LING, the audit risk of the customer’s information environment will affect the accounting firm to evaluate the main consideration of the internal control effectiveness to the customer’s information technology. This paper will then briefly describe IT audit process for all types of accounting firms and through case studies, try to understand accounting firm's approach in performing the client’s information technology general control testing (referred to as:ITGC) and obtain testing results to analyze the status of the computer informationenvironment in public companies. Finally, this case study aims to provide the non-Big Four accounting firms about the importance and the impact of information system environment and serves as a reference for future audit plan for the accounting firms. Keywords: computer audit, computer information systems general controls environment, Certified Public Accountant, Analytic Hierarchy Process
Seyfert, W., D. Rosenberg, and E. Stack. "Increasing convergence between the recognition of an intangible asset for financial accounting purposes and strategic management accounting and project management techniques." 2006. http://hdl.handle.net/10962/d1001645.
Full textO'Donnell, Casey John. "Using industrial engineering techniques in the development of effective cost accounting systems for hospitals." 1988. http://hdl.handle.net/2097/23782.
Full textAgoglia, Christopher P. "The effects of alternative justification techniques on judgment accuracy and information communicated in the review process." 1999. https://scholarworks.umass.edu/dissertations/AAI9932281.
Full textChen, Po-Chen, and 陳柏誠. "ntegration of Accounting-Based & Option-Based Models with Sampling Techniques to Predict Construction Contractor Default." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/03423396145589250793.
Full text國立臺灣大學
土木工程學研究所
103
Due to the special financial characteristic of construction industry, past researches on bankruptcy prediction models mostly excluded the construction industry from their sample. However, the financial health of construction contractors is critical in successfully completing a project. The financial default probability of the construction industry is always an important issue for governmental organizations, construction owners, lending institutions, surety underwriters, and contractors. Thus, this research aims to measure and predict the construction contractor default risk. The financial default predicting models developed in past literatures are in large built by historical accounting information. They were called as “accounting-based models”. These researches supposed that there may be different patterns between defaulters and non-defaulters in historical accounting information, and tried to find out these patterns by some regression or data mining analysis. Thus, scholars usually need numerous of samples to build accounting-based models. Most of the previous studies on prediction construction contractor default used sample-match method to build their sample set, which produces sample selection biases. In order to avoid the sample selection biases, this research used all available firm-years samples during the sample period. Yet this brings a new challenge: the number of non-defaulted samples greatly exceeds the defaulted samples, which is referred to as between-class imbalance. Accounting-based models only demonstrate the distribution of the major parts of input points, ignoring the small parts of input points. Thus using the accounting-based models on default prediction with imbalance data set is not satisfactory. The primary objective of this research is to improve this shortcoming by 2 kinds of over-sampling technique: “replication” and “Synthetic Minority Over-sampling Technique (SMOTE)”. The purpose of these over-sampling techniques is to increase the number of default samples, and reduce the between-class imbalance. Besides the accounting-based models, the option-based model is another way to predict company default. The option-based model doesn’t catch the information by data mining, but depicts the physical mechanism of company’s default by using option-pricing equations with the main input: company stock price. In an efficient market, the company’s stock price could be a good source of information because it not only reflects accounting and economic information but also reflects qualitative factors such as management and technique. The second objective of this research is to build hybrid models which combine accounting and stock market information. The empirical results of this research show that the hybrid models outperform the accounting-based models and the option-based model. With the over-sampling techniques, the predicting performance of models could be even better. Thus, this research recommends the proposed hybrid models with over-sampling techniques as an alternative to the traditionally used models.
KLEČKOVÁ, Jitka. "Metody kreativního účetnictví, modely a jejich využití." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-174037.
Full textMyeza, Nkosinathi Wonderboy. "Significance of bank records analysis as a technique in tracing fraud suspects." Diss., 2014. http://hdl.handle.net/10500/19024.
Full textThe research attempts to establish the significance of bank records analysis as a technique in tracing fraud suspects. The purposes of conducting this research was to establish the current approach by the investigators of the SAPS in respect of bank records analysis in tracing fraud suspects; to explore and report on the findings of national and international literature in an attempt to find new information thereby improving the current method of bank records analysis and its specific use in tracing fraud suspects; and to make new information, in the form of written articles and this dissertation, available to the SAPS to be considered for inclusion in the training curriculum for their investigators. In collecting data, the researcher used literature study, interviews with individual participants and case dockets analysis. Essentially, the recommendations were drawn from the conclusions of the data obtained. These recommendations may offer solutions to the problem identified.
Criminology and Security Science
M. Tech. (Forensic Investigation)
Lewis, Rachael Lucy. "Are you thinking what I'm thinking? Explaining the relation between management control systems and managers' causal mental models." Thesis, 2016. http://hdl.handle.net/10453/116791.
Full textResearch into the cognitive effects of management accounting and control systems is largely oriented toward understanding how decision makers use accounting information to inform their judgement and decision making activity. However, the effect of these systems on decision making is not limited to the provision of information; instead, management accounting and control systems may influence decision makers’ underlying mental representations, which in turn form a critical input to judgement and decision making in an organisational context. As such, the objective of this thesis is to explore and then explain how the use of management control systems relates to the development of a type of mental representation: managers’ causal mental models. In order to answer this question, I undertake a qualitative embedded case study of a medium-sized residential aged care service provider in Australia, incorporating specific Cognitive Task Analysis (CTA) techniques to elicit the causal mental models of individual study participants. First, I draw on theory and concepts from cognitive psychology to develop the construct of causal mental models for application in an accounting context. I then develop a general theoretical model which identifies the conditions under which the use of management control systems is likely to lead to changes in the causal mental models of either senior and/or operational managers, and provides an explanation of the mediating relationship between management control systems and managerial judgement and decision making activity. This conceptual and methodological development allows for the direct observation of the content and composition of causal mental models, and the development and testing of more nuanced hypotheses relating the use of management accounting and control systems to judgement and decision making outcomes, and ultimately, to managerial and organisational performance. Second, I apply and extend the general theoretical model in order to develop an explanation of the underlying socio-cognitive dynamics of Simons’ (1987) concept of interactive control. Specifically, I explain why the interactive use of control systems would facilitate learning and contribute to improved managerial cognition and performance, and use the theoretical explanations that I generate to evaluate the conflicting conceptualisations of the interactive control construct present in the literature. I find that all five dimensions of interactive control identified by Bisbe, Batista-Foguet and Chenhall (2007) are required for interactive control to have the hypothesised effects on managerial learning and organisational performance, and provide support for their position that interactive control should be treated as a multidimensional, emergent construct. Third, I apply my general theoretical model to the phenomenon of budget participation, in order to develop a cognitive explanation of the effects of participation on managerial cognition and capacity for judgement and decision making. Application of the theoretical model to the phenomenon of budget participation generated a set of three specific explanations: first, it suggests an expanded definition of participation is necessary to completely capture the potential of budgeting for information sharing and coordination; second, it explains the theoretical value of conceptualising job-relevant information in terms of the components of managers’ causal mental models; and third, it explains both how and why budget participation can facilitate the transfer of causal knowledge and beliefs between levels of management.
Marco, Alexia. "Management of conflict within small and medium group teams in French organizations." Master's thesis, 2018. http://hdl.handle.net/10071/17154.
Full textBiagi, Andrea. "Use storytelling as a communication technique to improve customer engagement towards a brand: Proposing a brand story for Poliziano winery (Montepulciano, Tuscany)." Master's thesis, 2021. http://hdl.handle.net/10071/23548.
Full textO objetivo deste estudo era descobrir as potencialidades que o storytelling (enquanto técnica de comunicação) poderia ter na relação que um cliente tem com uma marca e, portanto, o envolvimento do consumidor com esta marca. Neste caso, foi decidido colaborar com a adega Poliziano situada em Montepulciano, Itália, uma vez que o autor identificou a inexistência de estudos que relacionassem o uso de storytelling com adegas vinícolas. Mais especificamente, foi feita uma tentativa de investigar a implementação deste instrumento no seu formato online, uma vez que este canal está agora também fortemente consolidado no sector do vinho. Para atingir este objetivo, o autor entrevistou alguns dos gestores da adega, a fim de obter mais informações e conhecimentos sobre a adega e o seu mercado. Além disso, o autor realizou mais pesquisas com o objetivo de aferir o uso do storytelling nas principais plataformas online de 6 adegas em Itália. A análise dos resultados permitiu ao autor conceber uma brand story que pudesse representar a empresa, a sua missão e os seus valores, e graças à pesquisa realizada no mercado vinícola do mundo e da Itália, foi possível fornecer sugestões e indicações para uma possível implementação desta história na estratégia de comunicação digital da empresa. Esta tese propõe-se assim como uma ponte entre o storytelling e a comunicação online das adegas e abre a discussão para a possibilidade de implementar esta técnica também noutros tipos de empresas produtoras de produtos similares ao vinho e não só.
Botha, Andre Eduan. "The Net Worth method as technique to quantify income during investigation of financial crime." Thesis, 2009. http://hdl.handle.net/10500/3305.
Full textPolice Practice
M.Tech. (Forensic Investigation)
Doğan, Özcan Murat. "A balanced scorecard model for a generic strategic level military headquarters." Doctoral thesis, 2014. http://hdl.handle.net/10071/8681.
Full textA Gestão de estratégias na Sede Militar de Nível Estratégico (SLMHQ) sempre foi um desafio. Entre as várias ferramentas, Balanced Scorecard (BSC) tem sido bem-sucedida, ao longo das últimas décadas, em organizações com e sem fins lucrativos (OSFL). Esta tese propõe um modelo de BSC para um SLMHQ genérico desenvolvido a partir de uma técnica Delphi classificatória modificada realizada com a participação de um grupo de especialistas militares provenientes de várias áreas funcionais. A revisão de literatura sobre as ferramentas de estratégia que resultaram na seleção do BSC como uma metodologia de gestão, seguida de uma análise aprofundada de seu conceito, define a linha de base teórica para esta pesquisa. Passo a passo, rodadas Delphi foram realizadas para desenvolver Missão, Visão, Valores, objetivos estratégicos e mensurações que orientam listas de prioridade dos elementos de BSC. Como novidade, desenvolvemos neste trabalho uma única página do mapa estratégico SLMHQ, em que a proposição de Visão é retratada juntamente com a de Missão, na parte superior, com relações causais a partir das perspetivas do BSC mais baixo. As recomendações de gestão derivadas da análise do mapa estratégico e suas implicações, bem como as lições capturadas a partir do processo de desenvolvimento do BSC constituem a maior contribuição deste estudo. Além disso, as listas priorizadas dos elementos do BSC apresentam uma valiosa fonte de informação para suas futuras aplicações sobre SLMHQs.