Dissertations / Theses on the topic 'Reporting Purpose'

1. I.I. Afanasyeva. Implementation of the provisions of EU directives in Ukraine. Bulletin of the Volodymyr Dahl East Ukrainian National University, № 3 (233), 2017. P. 9-12. URL: http://www.irbis-nbuv.gov.ua/cgi- bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR =20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_S21P03=FILA=&2_S21STR=VSUNU_2017_3_3 2. H. F. Agaverdiyeva. Non-financial reporting as a tool for regulating social responsibility. Economics, management, law: realities and prospects. 2016. №2. Pp. 54-57. 3. A.A. Annaev. The essence, standards and process of preparation of non-financial statements. 4. A.V. Blakita, R.S. Polyak. Non-financial reporting as a tool for assessing corporate social responsibility. Scientific Bulletin of Kherson State University. Series: Economic Sciences. 2015. Vip. 15. Ch. 4. S. 126-129. 5. T.V. Botsyan. Using standards for compiling and publishing non-financial statements: the experience of Ukrainian enterprises, 2014. № 2. URL: http://nbuv.gov.ua/UJRN/ eui_2014_2_10. 6. O.I. Gritsenko. Trends and problems of formation of integrated reporting by business entities. A young scientist. 2014. № 2 (05). Pp. 31-34. 7. G.O. Moskalyuk. Non-financial reporting in the implementation of the concept of sustainable development in Ukraine. Accounting and control in the management of economic stability of enterprises in the context of globalization / Ed. VF Maksimova. Odessa: ONEU, 2014. S. 323-373.
The structure of financial statements in accordance with the requirements of EU Directives is considered. The definition and purpose of non-financial reporting are given, the characteristics of positive and negative sides of non-financial reporting are given. The application of a systematic approach to the evaluation of non-financial reporting indicators is substantiated.
Розглянуто структуру фінансових звітів згідно вимог Директив ЄС. Приведено визначення та призначення нефінансової звітності, надано характеристику позитивних та негативних сторін складання не фінансової звітності. Обґрунтовано застосування системного підходу до оцінки показників не фінансової звітності.

The strictly regulated environment within which corporate accounting practice evolves, has traditionally paid little attention to the owner-managed corporation and the specific information needs of its owners. The literature, as well as recent corporate law amendments, though, hints strongly that owner-managed entities have different financial reporting priorities than their publicly accountable counterparts. This difference in financial reporting priorities calls for rethinking at the most fundamental level of financial reporting, i.e. accrual versus cash-basis financial reporting. This implies that the debate about the extent of sophistication that should be built into the accrual-basis model can only be conducted sensibly after the primary debate of accrual versus cash-basis, is resolved satisfactorily. The question as to whether measurement and recognition criteria within an accrual-basis model should be relaxed is therefore part of the secondary debate. The basic research question relates to the usefulness to owner-managers of cash-basis accounting compared to accrual-basis accounting. This thesis reports on the responses of 243 practising members of the South African Institute of Professional Accountants (SAIPA) regarding owner-manager needs and preferences regarding financial accounting recording and reporting practices. Semi- structured interviews were conducted with owner-managers to verify the understanding of the practitioners regarding owner-manager needs and preferences. The results showed and explained an apparent paradox: owner-managers have a strong cash focus in the way they understand and use financial information, but nevertheless prefer accrual-basis annual financial statements. The unresolved challenge identified by this study is to design a financial report which could better bridge the gap between accrual-basis and cash-basis accounting than the conventional statement of cash flow.

The Australian Securities Exchange (ASX) listing rule 3.1 requires listed companies to immediately disclose price sensitive information to the market via the ASX’s Company Announcements Platform (CAP) prior to release through other disclosure channels. Since 1999, to improve the communication process, the ASX has permitted third-party mediation in the disclosure process that leads to the release of an Open Briefing (OB) through CAP. An OB is an interview between senior executives of the firm and an Open Briefing analyst employed by Orient Capital Pty Ltd (broaching topics such as current profit and outlook). Motivated by an absence of research on factors that influence firms to use OBs as a discretionary disclosure channel, this study examines (1) Why do firms choose to release information to the market via OBs?, (2) What are the firm characteristics that explain the discretionary use of OBs as a disclosure channel?, and (3) What are the disclosure attributes that influence firms’ decisions to regularly use OBs as a disclosure channel? Based on agency and information economics theories, a theoretical framework is developed to address research questions. This theoretical framework comprises disclosure environments such as firm characteristics and external factors, disclosure attributes and disclosure consequences. In order to address the first research question, the study investigates (i) the purpose of using OBs, (2) whether firms use OBs to provide information relating to previous public announcements, and (3) whether firms use OBs to provide routine or non-routine disclosures. In relation to the second and third research questions, hypotheses are developed to test factors expected to explain the discretionary use of OBs and firms’ decisions to regularly use OBs, and to explore the factors influencing the nature of OB disclosure. Content analysis and logistic regression models are used to investigate the research questions and test the hypotheses. Data are drawn from a hand-collected population of 1863 OB announcements issued by 239 listed firms between 2000 and 2010. The results show that types of information disclosed via an OB announcement are principally on matters relating to corporate strategies and performance and outlook. Most OB announcements are linked with a previous related announcement, with the lag between announcements significantly longer for loss-making firms than profitmaking firms. The main results show that firms which tend to be larger, have an analyst following, and have higher growth opportunities, are more likely to release OBs. Further, older firms and firms that release OB announcements containing good news, historical information and less complex information tend to be regular OB users. Lastly, firms more likely to disclose strategic information via OBs tend to operate in industries facing greater uncertainty, do not have analysts following, and have higher growth opportunities are less likely to disclose good news, historical information and complex information via OBs. This study is expected to contribute to disclosure literature in terms of disclosure attributes and firm characteristics that influence behaviour in this unique (OB) disclosure channel. With regard to practical significance, regulators can gain an understanding of how OBs are disclosed which can assist them in monitoring the use of OBs and improving the effectiveness of communications with stakeholders. In addition, investors can have a better comprehension of information contained in OB announcements, which may in turn better facilitate their investment decisions.

Metabolomics is the study of metabolites and metabolic processes. Due to the diversity of structures and polarities of metabolites, no single analytical technique is able to measure the entire metabolome - instead a varied set of experimental designs and instrumental technologies are used to measure specific portions. This has led to the development of many distinct data analysis and processing methods and software. There is hope that metabolomics can be utilized for clinical applications, in toxicology and to measure the exposome. However, for these applications to be realised data must be high quality, sufficiently standardised and annotated, and FAIR (Findable, Accessible, Interoperable and Reproducible). For this purpose, it is also important that standardised, FAIR software workflows are available. There has also recently been much concern over the reproducibility of scientific research, which FAIR and open data, and workflows can help to address. To this end, this thesis aims to assess current practices and standards of sharing data within the field of metabolomics, using metascientific approaches. The types of functions of software for processing and analysing metabolomics data is also assessed. Reporting standards are designed to ensure that the minimum information required to un- derstand and interpret the results of analysis are reported. However, poor reporting standards are ignored and not complied with. Compliance to the biological context Metabolomics Standards Initiative (MSI) guidelines was examined, in order to investigate their timeliness. The state of open data within the metabolomics community was examined by investigating how much publicly available metabolomics data there is and where has it been deposited. To explore whether journal data sharing policies are driving open metabolomics data, which journals publish articles that have their underlying data made open was also examined. However, open data alone is not inherently useful: if data is incomplete, lacking in quality or missing crucial metadata, it is not valuable. Conversely, if data are reused, this can demonstrate the worth of public data archiving. Levels of reuse of public metabolomics data were therefore examined. With greater than 250 software tools specific for metabolomics, practitioners are faced with a daunting task to select the best tools for data collection and analysis. To help educate researchers about what software is available, a taxonomy of metabolomics software tools and a GitHub pages wiki, which provides extensive details about all included software, have been developed.

Doctor Legum - LLD
The ideals of shareholder and creditor protection are affected by legislation pertaining to the validity of a company’s transactions. Until legislative reforms introduced in the twentieth century, a company’s capacity and the ultra vires doctrine traditionally limited the company’s ability to contract. Therefore, the legal framework regulating corporate capacity influences a company’s interactions with outsiders. The goal of the law in this regard should be to facilitate commerce while providing adequate protection to all affected stakeholders. South Africa’s Companies Act 71 of 2008 (the Act) contains several novel provisions regarding a company’s capacity, the desirability of which is questionable. Special purpose vehicles (SPVs) are used for various purposes in commerce, from asset holding in the financial services sector to concluding complex financial functions in corporate finance. For instance, traditional securitisation is a financial engineering technique that makes use of corporate SPVs. Traditional securitisation is a valuable risk management, earnings management, and corporate financing tool. Incorporators of securitisation SPVs often include capacity restrictions in the constitutions of such entities as a means of reducing the likelihood that the SPV will be subject to liquidation proceedings.This thesis analyses the capacity provisions in the Act to determine whether they provide a commercially desirable framework to facilitate the activities of SPVs used in traditional securitisation schemes. The thesis argues that the capacity provisions in the Act in their current form are undesirable because they place third parties at too great a risk in exchange for inconsistent and unreliable shareholder protection. Executory ultra vires contracts concluded by limited capacity companies are at the same time valid and capable of being restrained by a single shareholder, director or prescribed officer of the company. It is argued that the Act’s approach to corporate capacity is detrimental to commercial certainty and creditor protection, and that capacity restrictions under the current framework do not provide any more shareholder protection than ordinary authority limitations would. Consequently, it is argued that the capacity provisions in the Act do not make a positive contribution to the “insolvency-remoteness” of SPVs used in traditional securitisation schemes. It is recommended that the capacity provisions in the Act should be substantially amended, or deleted.

Bakgrund och problemdiskussion:Corporate social responsibility är ett ansvarsåtagande som expanderat i samhället de senaste årtiondena. Samhället präglas idag av en större medvetenhet och ställer allt högre krav på att företag ska agera hållbart i sin verksamhet. Modeindustin har fått utstå stor kritik i media men även i andra informationskanaler. Kritiken speglar framförallt deras externa leverantörers hållbarhetsåtagande, som företagen importerar sina produkter ifrån. Leverantörerna är framförallt etablerade i utvecklingsländer och har tidigare använt sig av barnarbete, haft bristfälliga anställningsvillkor och samtidigt haft negativ påverkan på miljön. Detta är några av anledningarna till att modeföretagen ställs inför allt hårdare krav. Det är därför av stor vikt att de synliggör för samhället sitt engagemang i CSR och därigenom uppfyller kraven som ställs på dem. Hållbarhetsrapportering har därför blivit ett av de mest betydelsefulla tillvägagångssätten inom modeindustrin som ett bevis för att de uppfyller CSR-åtagandet. Syfte:Syftet med uppsatsen är att ta reda på ifall modeindustrin implementerar CSR i sin verksamhet för att överleva på marknaden eller för att generera konkurrensfördelar och högre ekonomisk vinst. Metod:Undersökningen genomfördes på samtliga börsnoterade modeföretag i Sverige. Vi utförde en innehållsanalys där samtliga modeföretagens hållbarhetsrapporter analyserades och granskades för att få information om deras CSR-engagemang. Slutsats:Modeindustrin utformar generellt sätt CSR-rapporter av symboliska skäl. Företagen utför med andra ord hållbarhetsaktiviteter för att överleva på marknaden och försäkra sig om en långsiktig framtid. Hållbarhetsansvarstagande är något som framförallt deras nyckelintressenter; kunderna kräver,vilket företagen måste beakta för att inte försämra sitt rykte och kritiseras i media.
Background and problem discussion:The focus on corporate social responsibility has expanded in the society in the past few decades. Our society is characterized by an improved awareness of the topic and it imposes increased demands on companies in terms of being sustainably responsible in their business activities. The fashion industry has received a lot of criticism in the media and other information channels. Primarily, the criticism concerns the nature of activities, whether sustainably responsible or not, of third party suppliers with whom the fashion industry companies cooperate. Third-party suppliers are mostly located in developing countries and have previously been involved in the employment of child labor, providing inadequate employment conditions as well as having a negative impact on the environment. This is one of the factors leading to fashion companies now facing stricter requirements. Thus, it is of crucial importance that companies in the fashion industry engage in CSR activities and satisfy expectations on them. Therefore, the sustainability reporting system is one of the most prominent approaches in the fashion industry, offering a way to prove and communicate their CSR activities. Purpose:The purpose of this essay is to investigate whether the fashion industry implements CSR in their activities to either survive as a competitor in the market, or for the purpose of generating competitive advantage and higher financial profit. Method: All publicly listed fashion industry companies in Sweden were included in this research. We conducted a content analysis where all fashion industry companies' sustainability reports were analyzed and reviewed to generate information about their CSR engagement. Conclusion: he fashion industry delivers CSR reports for symbolic purposes. The fashion industry companies implement sustainably responsible activities in order to survive as a competitor in the market and in order to ensure a long-term future. Sustainable responsibility is of importance to the key stakeholders, i.e. the customers, of fashion industry companies, and therefore a topic that must be on the agenda of these companies in order to avoid damage to their reputation and criticism in media.

In February 2013, the OECD published a report on its findings concerning base erosion and profit shifting ("BEPS").1 That report, in particular Action Plan 13, dealt with the re-examination of transfer pricing documentation wherein the shifting of profits to lower tax rate jurisdictions is addressed. The OECD proposed a Country-by-Country ("CbC") methodology whereby certain information is required to be disclosed within a Country-by-Country Reporting Template ("the CbC Template"). The main purpose of the CbC Template is to assist tax administrations to identify risks related to base erosion and profit shifting; also, and where applicable, data collected via the CbC Template can be used for economic and statistical analysis. The OECD is of the view that the CbC Template in assisting tax administrators to determine transfer pricing risk, will serve as a high-level risk assessment indicator for transfer pricing. Accordingly, the main aim of the CbC Template is to be a tool for tax administrators to identify and consequently ensure that the revenue of a country is not eroded unfairly. The objective of this paper is to review the CbC Template from a South African perspective and to determine the consequences for taxpayers arising from the information required to be disclosed. It follows that this paper will focus, in particular, on the challenges and consequences that exist within a South African context for a South African taxpayer conducting business in different tax jurisdictions. The paper will further analyse the CbC Template requirements in light of the legislative requirements for Transfer Pricing Documentation in South Africa.

This thesis explores the origins, purposes, journalistic practices and outcomes of two award-winning projects namely Broken Homes and Slumlords done by Daily Dispatch's Gcina Ntsaluba in 2009. The projects were described by the paper as investigative journalism but interestingly the original idea came from grassroots driven strategies and they were done by adopting alternative news gathering strategies and immersion in the ordinary people, inspired by public journalism. This thesis follows Christians et al's (2009) normative theoretical framework of press roles summarised as the monitorial, facilitative, collaborative and radical roles. It provides normative prescriptions of public and investigative journalism, development and radical journalism. It then draws on sociological theoretical critiques in order to provide an analytical overview of the complex matrix of political, economic and media contexts which influenced the origins, purposes, journalistic practices and outcomes of the two projects. Drawing on a critical realist case study design, the thesis goes on to provide a narrative account of the two projects based on the in-depth interviews exploring the editorial staffs ideas on the origins, purposes, journalistic practices and outcomes of the projects and a qualitative content/thematic analysis of the journalistic texts related to the projects. This primary data is then critically evaluated against normative theories of press performance, especially Nip's (2008) key practices and Haas's (2007) 'public philosophy' of public journalism. It is also evaluated against a normative framework of what constitutes "good investigative journalism" based on Ettema and Glasser (1998), Waisbord (2000) among others. Protess et al 1991's classic mobilisation model is used to interrogate the projects' outcomes. The thesis established that there was a close connection of the monitorial (investigative journalism), facilitative (public journalism) and radical (tabloid journalism) roles at the paper which shows that the roles are not mutually exclusive. The two projects however fell short of the collaborative role (development journalism) which can, partly, be attributed to the adversarial nature of the relationship between the state and the media. The Daily Dispatch also failed to activate a platform for deliberation and public problem solving. There might thus be more scope in adopting a 'facilitative monitorial role' which would not only expose those who violate other people's human rights, corrupt people and institutions that are not performing well. Instead it will also activate civic life and facilitate 'collaboration' between government and the publics in problem solving.

The subject of my thesis is a comparison of selected methods of measurement suitable for land in the Znojmo area, assess the appropriateness of valuation methods in comparison with the cost of actually realized by sale, devise a procedure for pricing and evaluating the most common method of valuation of land in the selected location. For this work I chose the land, the sale was conducted last year by one of Znojmo Realtors.

The development of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was based on the demand for a more simplified financial reporting standard, compared to International Financial Reporting Standards (IFRS). Despite simplifications, the requirements of the IFRS for SMEs are still regarded complex and costly to apply, especially for micro entities in developing countries such as Namibia. Consequently, there is a need to further simplify financial reporting requirements for micro entities in the form of a third-tier financial reporting standard. A third-tier standard can take the form of either a separately developed standard or a simplification of existing standard(s). There are more advantages to the development of a standard based on existing standard(s), taking into account the Namibian financial reporting environment. It is therefore recommended that Namibia develop a third-tier standard based on the IFRS for SMEs.
Financial Accounting
M. Phil. (Accounting Science)

Internship Report presented as the partial requirement for obtaining a Master's degree in Statistics and Information Management, specialization in Information Analysis and Management
The work presented is a report documenting the work completed during an Internship at the European Central Bank (ECB), located in Frankfurt Germany from the 15th March 2019 – 15th March 2020. The internship took place in the Directorate of General Statistics (DG-S), specifically in the Master and Metadata section of the Analytical Credit and Master data division (MAM). It will be a continuation of the ECB Internal Banks’ Integrated Reporting Dictionary (BIRD) project as well as management of ECB’s centralised metadata repository, known as the Single Data Dictionary (SDD). The purpose of the dictionary and BIRD Project is to provide the banks with a harmonized data model that describes precisely the data that should be extracted from the banks' internal IT systems to derive reports demanded by supervisory authorities, like the ECB. In this report, I will provide a basis for understanding the work undertaken in the team, focussing of the technical aspect of relational database modelling and metadata repositories and their role in big data analytical processing systems, current reporting requirements and methods used by the central banking institutions, which coincide with the processes set out by the European Banking Authority (EBA). This report will also provide an in-depth look into the structure of the database, as well as the principles followed to create the data model. It will also document the process of how the SDD is maintained and updated to meet changing needs. The report also includes the process undertaken by the BIRD team and supporting members on the banking community to introduce new reporting frameworks into the data model. During this period, the framework for the Financial Reporting (FinRep) standards was included, through a collaborative effort between banking representatives and the master and metadata team.

This dissertation offers an integrative perspective on the interrelation of individual purpose, public value, and organizations in society. The cumulative dissertation comprises six independently published papers that differ in terms of methodology, research context, objectives, and contribution. The first study is based on the notion that an organization’s value depends on its contributions to the common good, as perceived by the public. The purpose of this study is to provide a corporate reporting approach that incorporates societal perspectives and, thus, advances (non-)financial reporting. The second study takes an explorative approach to investigate the individual-level characteristics of people who participate in the sharing economy as users and as providers. Study 3 examines the role of age as a determinant of individuals’ entrepreneurial behavior. Building on lifespan psychology and institutional theory, it argues for a U-shaped relationship between entrepreneurs’ age and their choice to create social value for their communities and societies. Study 4 enlarges the debate on the multifaceted consequences of Corporate Social Responsibility (CSR) by discussing the relationship between organizational CSR engagement and employee work addiction, shedding light on the potential risks associated with CSR. Study 5 is a case study and deals with the German family-equity company Haniel and depicts the process of implementing a Corporate Responsibility strategy throughout a holding company and its divisions. Study 6 provides an overview of public value research conducted by Moore, Bozeman, and Meynhardt and shows how public managers can make use of two management tools, the Public Value Scorecard and the Public Value Atlas. This dissertation contributes to a deeper understanding of the drivers and outcomes of public value perceptions and helps to close some knowledge gaps while stimulating further thought and action pertaining to the multiple aspects of public value.:CHAPTER 1: FRAMEWORK PAPER CHAPTER 2: PUBLIC VALUE REPORTING: ADDING VALUE TO (NON-) FINANCIAL REPORTING CHAPTER 3: DRIVERS OF SHARING ECONOMY SUPPLY AND DEMAND: THE ROLE OF INDIVIDUAL CHARACTERISTICS CHAPTER 4: ENTREPRENEURS’ AGE, INSTITUTIONS, AND SOCIAL VALUE CREATION: A MULTI-COUNTRY STUDY CHAPTER 5: TOO MUCH OF A GOOD THING? ON THE RELATIONSHIP BETWEEN CSR AND EMPLOYEE WORK ADDICTION CHAPTER 6: HANIEL: IMPLEMENTING THE CORPORATE RESPONSIBILITY STRATEGY CHAPTER 7: PUBLIC VALUE PERFORMANCE: WHAT DOES IT MEAN TO CREATE VALUE IN THE PUBLIC SECTOR?

This study examines whether financial reporting, in its present state, complies with the modern farmer's need for efficient financial management. Although decision making is the ultimate outcome, the emphasis in this study is on the way the presentation and interpretation of financial reporting assist that outcome. The following issues are addressed to establish the usefulness of agricultural financial statements: (1) the nature and quality of current financial statements in agriculture (2) the stakeholders in need of financial management information (3) the methods used to acquire financial information for management purposes (4) new trends in the presentation of financial statements The following are some interesting facts emanating from the study: (1) Farmers must realise that they are principal users of their financial reports. (2) Financial decision making can only be done if financial statements are presented timeously, and are accurate and comprehensible. (3) Farm managers need to keep up with the changing financial and technological environment in which they operate.
Auditing
M.Comm (Accounting))

碩士
國立臺北大學
法律學系法律專業組
100
The limitations to copyright for the purpose of news reporting can be found in the Copyright act. It is unlikely to avoid using copyrighted works during news reporting. If the copyright protection is too strong, it would limit the freedom of press. There should be a balance between copyright protection and public interest. Article 9, 49, 52 and 61 of Copyright Act in Taiwan are related to press. Besides, article 65, which governs “fair use”is also considered. The researcher reviews the practical sentences applicable to articles above and finds that the legislation is not complete. Some courts fail to fully understand the regulation, resulting in dispute in practice. This study aims at providing suggestions on dispute in practice in Taiwan in the hope of make the legislation better meet actual conditions and become more comprehensive. By introducing regulations related to both copyright and press in the U.S., Japan and P.R.C., may help amendment of laws and regulations in Taiwan.

Przedłożona rozprawa doktorska zatytułowana Polskie i angielskie opisy przypadków medycznych w ujęciu konfrontatywnym na przykładzie tekstów otorynolaryngologicznych podejmuje tematykę mikrogatunku – opisów przypadków medycznych, ich charakterystyki i roli w specjalistycznej zewnętrznej komunikacji medycznej, otorynolaryngologicznej.
The topic of this PhD thesis, which is entitled Polish and English medical case reports in confrontative framing, exemplified by otorhinolaryngological texts is a presentation of the subject of the micro-genre of medical case reports, their characteristics and role in external specialized medical and otorhinolaryngological communication.