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Dissertations / Theses on the topic 'Reporting'
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1
Řežuchová, Jana. "Reporting v bankovnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-77199.
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Ve své práci se zabývám problematikou reportingu ve specifické oblasti podnikání, a to v bankovnictví. Zaměřuji se na zmapování okruhů reportování směřujících jak k interním, tak také k externím uživatelům. V jednotlivých kapitolách se věnuji zajímavostem, které jsou s danou oblastí reportování spojeny, včetně popisu procesu zpracování příslušných reportů. Výsledkem je přehled všech oblastí reportování, uživatelů, kterým dané reporty slouží a očekávání, která jsou spjata s budoucím vývojem v této oblasti v konkrétním bankovním subjektu.
2
Hendrych, Viktor. "Finanční reporting." Doctoral thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-233728.
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Right information in the right time is one of the most important factors influencing business success. The needs of continually requirements on the information, on their structure, form and subject is compelled a rise of the instrument for their security – reporting, which has gained importance in all business activities especially in the sphere of economy and finance. The reporting is possible to consider as an important part of the information system with the help of this system are these reports published. The final users can use the information in the case of the satisfaction of their subjective needs. Business reports have to show trustworthy and righteous view of reported facts, which is the basic target of finance reporting.
3
Cowan, Stacey Lynn, and s. cowan@cqu edu au. "Environmental reporting and the impacts of mandatory reporting requirements." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080110.085951.
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This thesis examines the strategic and potentially legitimising nature of voluntary environmental reporting. First, the thesis examines the relationship between emission levels on the National Pollutant Inventory and the quantity of total voluntary environmental disclosures, voluntary emission disclosures and positive voluntary environmental disclosures in annual reports. Second, an examination of changes in the quantity of disclosures discussing compliance with the National Pollutant Inventory and/or disclosures concerning pollution emissions is undertaken. Taking into consideration the findings relating to the strategic nature of voluntary disclosures, the thesis then examines the potential of such disclosures to impact upon the usefulness of mandatory annual report disclosure requirements. This is undertaken by investigating whether significant differences exist between environmental disclosure practices in the voluntary sections of annual reports for corporations reporting non-compliance, and those not reporting non-compliance, in the directors' report pursuant with the requirements of s. 299(1)(f) of the Corporations Law. The findings suggest that, for the sample corporations, a change in environmental regulation may have been an impetus for changes in voluntary environmental disclosure practices in annual reports. Disclosures are identified as being discretionary, and potentially reactive to changes in environmental regulation, with a significant increase in the quantity of voluntary disclosures relating to the National Pollutant Inventory and in the number of corporations making voluntary emission disclosures during the period. Hence, voluntary disclosures, although discretionary, may provide some indication of the corporation's actual environmental activities and provides some support for industry arguments to maintain a voluntary environmental disclosure system. A comparison of the quantity and nature of voluntary disclosures for corporations required to report non-compliance with, and those reporting no non-compliance with, environmental regulations in the directors' report found no significant differences in disclosure practices between the two groups; that is, in contrast to the findings of previous research, those reporting non-compliance had no higher propensity for either greater quantities of voluntary environmental disclosures or positive voluntary environmental disclosures. The findings suggest that the limitations faced by s. 299(1)(f) in its early years may have resulted in it not being perceived as a legitimacy threat by the sample corporations or as a lesser threat than others such as the NPI. Therefore, questions remain as to whether the section is able to produce the outcomes proposed at its inception. Overall, taking into consideration the discretionary nature of voluntary environmental disclosures, and the limitations of s. 299(1)(f), concern remains as to the quality of the Australian annual report environmental reporting system and the potential for the existence of voluntary environmental disclosures in the annual report to reduce the usefulness of a mandatory disclosure system to users. These findings suggest a need for further research into the effect of both mandatory and voluntary environmental disclosures on users' perceptions of corporate environmental performance.
4
Whitehead, Jeffrey J. "Reporting completeness of the AIDS Case Reporting Surveillance System." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp05/mq20961.pdf.
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Beer, Daniel. "Reporting on Reporting: How Content is Changed by Contexts." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1081.
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An informed electorate is crucial to an effective democracy. It is the duty of the Fourth Estate to inform this electorate with the utmost objectivity. Pure objectivity, however, is impossible. Journalists are human and words incontrovertibly reflect a perspective. In order to be as informed as possibly, the limits of objectivity — or contexts influencing journalists — must be well understood. This thesis explores four different contexts that influence journalists and, thus, the content they produce.
6
Chen, Hui. "Sustainability reporting & stakeholder engagement : determinants on reporting quality." Thesis, Durham University, 2018. http://etheses.dur.ac.uk/12851/.
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The main objective of this work is to explore what are the driving forces of corporate sustainability reporting quality (SRQ) and what is the role of stakeholder engagement in shaping SRQ. It is found that the more companies engage their stakeholders the higher quality are their sustainability reporting. The key findings of this research are: first, company size, ownership structure and level of stakeholder engagement are significant determinants on SRQ; second, stakeholder engagement (SE) moderates company visibility with increasing effect and SE moderates company’s ownership structure with decreasing effect. Using data from G250 companies, multiple factors are verified in a theoretical model. It is the first time to use GRI, KPMG and PIRC methods to evaluate SRQ simultaneously. Some interesting findings are, for example, companies of high leverage in terms of high pressure from investors are more likely to report, while their reporting quality is not necessarily high. As companies are operating in different sectors, construction companies are found less likely to disclose and if they disclosed, their reporting quality would be high; on the contrast, chemical companies are not particularly to disclose, and their reporting quality would be high if they did. As theoretical contribution, the research provides a holistic view to link stakeholder theory, legitimacy theory, signaling theory and institutional theory together. It validates stakeholder theory in SR by arguing that SE is one determinant of SRQ rather than one of its dimensions. It also contributes to clarifications on definition of SR quality by distinguishing ambiguity between extent of reporting and quality of reporting. The author shifts evaluation of reporting quality from volumetric measurements to semantic assessments. Comparison of different methods to measure SRQ indicates a comprehensive view of what are the difference and why are the difference. This research expands and verifies theoretical model of determinants on SR and SRQ by adding stakeholder engagement as a new independent variable. How SE impacts other determinants are also explored. The comprehensive framework developed in this study to identify and assess environmental reporting quality, is an initial step in the direction of examining sustainability reporting quality. From practitioner’s perspective, it helps to understand how SRQ were evaluated, and then provides implications for communication managers to enhance reporting quality and corporate communications from institutional, governance, and financial perspectives. This study argues that the quality of sustainability reports directed to various stakeholders are improved when stakeholder engagement is perceived important and said to be well implemented by companies. During sustainability reporting process, signaling of stakeholder engagement could also be enhanced. The researcher suggests companies to move from stakeholder management to stakeholder engagement, that is from a reactive way of consulting and influencing stakeholders to a proactive instrument of engaging them in process of the company's decision making and reporting on sustainability development.
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Comyns, Breeda Bernadette. "Corporate sustainability reporting : towards an understanding of reporting quality." Thesis, University of Leeds, 2013. http://etheses.whiterose.ac.uk/5280/.
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Corporate sustainability reporting quality has been criticised as being unbalanced, presenting an overly positive view of the company or failing to address material issues. The purpose of this study is to provide an understanding of sustainability reporting, to observe the evolution of the quality of Greenhouse Gas (GHG) reporting and to propose how reporting quality issues may be addressed in future. A theoretical framework is developed which combines the legitimacy and accountability perspectives using Akerlof’s (1970) Market for Lemons theory. Akerlof’s approach is extended by differentiating between three types of information in sustainability reports namely search, experience and credence with each type of information having a different quality. Using this typology, sustainability reports cannot be considered as being of uniform quality but are more likely to be a mixture of qualities. Results of the empirical study shows that GHG reporting quality remains low but steady and has not developed significantly between 1998 and 2010. The study also shows that quality does not evolve in the same way in each quality dimension. This is linked with the search, experience and credence information typology. Factors such as firm size, regulation and reporting according to international guidelines are found to be determinants of GHG reporting quality. While companies do not increase reporting quality in response to media pressure, companies highlighted in the media on the issue of climate change have a higher quantity of reporting. The results support the view that reporting is being used as a legitimising exercise by companies but that regulation of the entire sustainability report may not be necessary to improve quality. Stakeholder pressure and voluntary guidelines will be adequate to improve the quality of search and experience information while regulation or mandatory assurance of reports will be required to improve the quality of credence information.
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Cervin, Ida. "Reporting in digital pathology:increasing efficiency and accuracy using structured reporting." Thesis, Linköpings universitet, Institutionen för datavetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-114701.
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The healthcare today is experiening a greater burden since diseases suchas cancer are more common. The diagnostic parts of the healthcare, suchas radiology and pathology, are aected with increased workload. Duringthe past several decades, systems for structured reporting in radiology havebecome available in a try to facilitate their work ow. The introduction ofdigital pathology has enabled the possibility to introduce structured reportingin pathology as well. The question is whether it can facilitate their work ow.Today's aids for structured reporting in radiology are more or less perceivedas distracting, and the challenge in this thesis is to create an aid for structuredreporting that is not distracting the pathologist's diagnostic work ow.To achieve this, a prototype with a template for invasive breast cancer andprostate cancer was implemented in Sectra's viewer for pathology images. Thetemplate for invasive breast cancer was tested by two pathologists in a userstudy with the main objective to determine the dierences in the diagnosticwork ow using the prototype and using only paper and pen. The pathologistcould see a use of the prototype both for breast assessment and assessmentsin other areas of pathology. Both pathologists also think that the prototypewill save time in their overall work ow, help them organize the informationretrieved during the assessment, and create an overall better diagnostic work- ow.
9
Staub, Peter. "Corporate governance reporting /." Zürich : Schulthess Juristiche Medien, 2005. http://aleph.unisg.ch/hsgscan/hm00135029.pdf.
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Novotná, Martina. "Reporting vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-241205.
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The thesis deals with the reporting in terms of the chosen company. The theoretical background of reporting is presented in the first part. The current state dealing in the chosen company is described in the second section of this thesis. The last part designs some possibilities of reporting in the chosen company.
11
Pála, Milan. "Reporting - ERP systém." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2013. http://www.nusl.cz/ntk/nusl-236395.
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This work deals with creating a module for existing ERP system. Module should be able to produce dataprogress of production, monitor productivity of production and warn if some issue will happen. This work evaluates a processing of a large amount of data and it shows different possibilities how to precalculate data. It also deals with a draft how to predict information from known data.
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Pavlicová, Iveta. "Reporting vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225270.
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The diploma thesis is focused on reporting, which provides a comprehensive system for transmitting information to users, who require this information. And in such a way that allows them to review quickly and easy required information. The reports of the selected company are described and then evaluated on the basis of theoretical requirements for reporting. Subsequently, the advices and recommendations are defined on how to adjust the selected reports to meet users requirements.
13
Koubková, Martina. "Reporting vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223254.
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The diploma thesis deals with the area of reporting in the company quick-mix k.s. In the introduction of the theoretical part I introduce the term and the meaning of reporting. Next I describe the current way of carrying out reports in this company. The aim of the thesis is to evaluate information resulting from the current way of presenting reports for the company management. The next aim is to make effective use of information relating to the proposed changes.
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Lerchová, Jonasová Zdeňka. "Reporting vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223255.
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The master´s thesis delas with reporting. In the first part – theoretic one – the thesis explains the conception of reporting as the one of contolling basic functions, SLEPTE analysis and Porter´s model of competitive environment, Kralickuv Quick and SWOT analysis. The practical part deals with charts creation. From these points of view there are presented propsals facilitate improving the firm possition.
15
Dočekalová, Hana. "Reporting vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224550.
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The diploma thesis deals with issues concerning reporting in the current business environment in a particular company. In the first chapter you can find theoretical knowledge regarding reporting. The second part focuses on an analysis of the current situation in reporting in a selected company. In the last part of the diploma thesis recommendations supporting further potential development of reporting in the selected company on the base of the analysis will be proposed.
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Mlejnek, Tomáš. "Reporting udržitelného rozvoje." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224580.
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Thesis deals with the reporting of sustainability development and its mode of administration of regular reports. The first section contains information ofsustainability development and a summary of the approach of the UN and the EU to sustainability development, which influenced business attitudes to the disclosure of periodic results using standardized reporting of sustainability. The second part analysis the situation of companies in the administration report brewing on sustainability and social responsibility. The aim is to develop recommendations for the creation of reports on sustainable development and social responsibility on the basis of previous analyzes and evaluation of their development.
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Němec, Vlastimil. "Reporting vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224597.
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This work deals with reporting as a tool for the creation of a comprehensive system of data and indicators testifying about the company's activities in an understandable and user-compact format. Further demonstrated by the practical use of examples and forms of reports to highlight the crucial and often repetitive deficiencies and errors in the use of business information. Based on detailed analyzes are evaluated selected reports and recommendations are defined to make the process of reporting more effective. Selected reports are supplemented by a range of new information that will enhance the management process and therefore lead to savings. These savings are discussed in detail in one of the recommendations of the work on the introduction of CRM IS.
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Drábková, Adéla. "Reporting vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225053.
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The thesis deals with reporting. The first part is theoretically explained the concept of reporting, as one of the basic functions of controlling, PEST analysis, Porter's five forces model, 7S analysis and SWOT analysis. The practical part is focused on the analysis of the situation in reporting and follow-up proposals to improve the situation.
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Jandová, Martina. "Reporting vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225271.
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This diploma thesis is concerned with the analysis of reporting activities in the company PBS Turbo s.r.o. The first part explains the concept of reporting as one of the basic functions of controlling. Additionally there is presented the theoretical knowledge of reporting. The second part focuses on an analysis of the current situation in reporting in the selected company. In the last part are detailed recommendations to make the process of reporting more effective.
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Kratochvilová, Alena. "Reporting vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319203.
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This diploma thesis deals with the issue of reporting in a company. Through a deep analysis of internal and external environment, it seeks to identify and define the company's needs in order to determine the ideal form of business reports. The theoretical part describes what reporting is, what it serves and what general reasons there are for its compilation. In the practical part, I try to find the reasons for compiling reports in the company and define the form of business reports in the drafting solution. The conclusion of this thesis evaluates its goal achievement.
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Marcon, Andrea <1992>. "Sostenibilità e reporting." Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/10523.
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La sostenibilità rappresenta un fattore rilevante per le scelte strategiche di un'azienda. Sul piano legislativo troviamo significativi aggiornamenti negli ultimi anni per far emergere l'importanza del reporting in tema di sostenibilità. Dopo un' analisi della letteratura scientifica in tema di sostenibilità, verrà analizzata l'importanza del reporting.
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Ndlovu, Bright. "Corporate Reporting : adoption of forward-looking reporting by Zimbabwean listed companies." University of South Africa, 2007. http://hdl.handle.net/10500/52.
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This study examines the disclosure of forward-looking information in annual
reports of companies listed on Zimbabwe Stock Exchange (ZSE). It aims to
determine if ZSE listed companies disclose forward-looking information and if they
do disclose, how helpful the information is to the intended users of the annual
report for decision making purposes? The factors proposed for the investigation
are therefore disclosure and effectiveness of the forward-looking information.
Since the annual reports represent the main source of voluntary disclosures of
forward-looking information, the investigation uses a disclosure index based on an
analysis of the statements made by management in annual reports of the
companies listed on ZSE.
In this study, the level of forward-looking information disclosed in the annual
reports of the firms is examined in three broad categories namely, (a) context,
nature, objectives and strategies, (b) drivers of development and performance,
and (c) financial position, analysis and explanations . We find that companies do
disclose forward-looking information. However, 9 out 10 companies sampled
reflect that the level of disclosure lacks the critical detail and clarity necessary for
decision making by its intended users. On average, excluding Old Mutual that is
listed on the London and Johannesburg Stock Exchanges and has the highest
score of 4 (i.e. above average disclosure - information is rich and detailed and
contains key information), ZSE companies disclosed below average forwardlooking
information insufficient to give a clear understanding of the position and
performance of the company.
The findings also suggest that companies disclosed forward-looking information
without fully understanding the implications of the disclosure of such kind of
information. This is evident in that, except for Old Mutual, no disclaimers or any
notes were made by companies to cover themselves from litigations that could
arise as a result of such disclosure. This could also suggest that Zimbabwe is not
a litigious country in as far as reporting by companies is concerned.Graduate School of Business Leadership
MBL
23
Nienhaus, Martin [Verfasser]. "Segment Reporting under IFRS 8 : Reporting practice and economic consequences / Martin Nienhaus." Frankfurt : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2015. http://d-nb.info/108045778X/34.
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Yaldo, Ilham Salman Yousif. "An Ontology for Sustainability Reporting Based on Global Reporting Initiative (GRI) G4." Thesis, Curtin University, 2015. http://hdl.handle.net/20.500.11937/1038.
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The aim of this research is to fill the gap by developing ontology for Sustainability Reporting based on GRI G4 Guidelines. The chief research question is: What is the best approach to developing an Ontological Model for the knowledge domain Sustainability Reporting? The main objective of this research is to develop such ontology for Sustainability Reporting based on GRI G4.The developed ontology for Sustainability Reporting was validated by applying it to existing business data.
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Gros, Axel. "Risiko-Reporting an Aufsichtsräte /." Osnabrück : Der Andere Verl, 2002. http://www.gbv.de/dms/zbw/358535875.pdf.
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Pavlovic, Anita. "Reporting to the court." Thesis, University of Warwick, 1994. http://wrap.warwick.ac.uk/34654/.
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This thesis is concerned with social inquiry and/or pre-sentence reports in criminal cases. These reports are compiled by probation officers, at the request of the court, to assist the court in reaching an appropriate sentencing decision in some criminal cases. This study takes place against and draws upon a wealth of material that has contributed to what is now a considerable body of knowledge but which has also left gaps in our understanding of the ways in which probation reports are constituted and constructed and the implications of this to the wider administration of justice. Empirical accounts of probation reports have largely consisted of documentary analyses or quantitative data. The inherent partiality of these approaches has meant that reports have been artifically decontextualised from their operational moorings. Probation practice has been theoretically located along a care-control continuum that has reflected the historical evolution of sentencing strategies and state intervention into welfare practice. The aim of this thesis is to present a contextualised account of probation reports. In order to unravel and reveal the processes, philosophies and strategies related to report writing and to address the impact of these in the judicial arena, the study was conducted from a grounded observational perspective that acknowledges the complexities of report compilation at the interactive, organisational and systems levels. In adopting this approach it is clear that the care-control model that has been applied to other areas of probation practice is not necessarily conducive to the practice of report compilation because whilst it applies to the role of the probation officer in relation to supervising offenders, it is not readily transferable to the relationship that exists between report writers and sentencers. This relationship is extremely important to both the impact and the content of reports, to the extent that the offender becomes incidental. as opposed to central, to the final document if not to the process. I suggest therefore that, whilst different areas of probation practice are not mutually exclusive, probation reports might be understood in terms of a role-function model. The role of the report writer and the function of the report emanate from an historical context that continues to have an impact on contemporary probation practice but which has rarely been the object of study at an operational level. This thesis attempts to redress the theoretical and empirical balance by adopting a qualitative approach that incorporates an historical perspective into the analysis.
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Ďurišková, Lucie. "Reporting podle US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3563.
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Práce popisuje americké účetní standardy US GAAP, jejich koncepční rámec a z čeho vychází povinnost české účetní jednotky podle nich vykazovat. Dále porovnává české účetní standardy vs. US GAAP a IFRS vs. US GAAP. Praktická část práce je zaměřena na nastínění procesu reportování české firmy podle US GAAP.
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Faltová, Veronika. "Reporting v mezinárodní společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3672.
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Tato diplomová práce zpracovává otázku reportingu v mezinárodní společnosti. Seznamuje čtenáře nejen s teoretickými základy, ale i s praktickými postupy uskutečňovanými v Siemens VDO, dceřiné společnosti mezinárodního koncernu Siemens AG. Jejím hlavním cílem je zhodnotit, jak se způsob provedení interního reportingu odráží do kvality manažerského rozhodování. Hlouběji se tato práce věnuje otázce interního reportingu, přičemž hlavním těžištěm se stává analýza struktury a vypovídací schopnosti výkazu zisků a ztrát v podobě aplikované v Siemens VDO. Práce zvažuje vhodnost struktury pro plnění požadavků, které jsou na výkaz zisků a ztrát v oblasti analýzy tvorby zisku kladeny. Na závěr uvádí vlastní návrh řešení, jehož záměrem je zvýšení vypovídací schopnosti toho výkazu a zlepšení jeho funkce jakožto podkladu pro řízení společnosti.
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Molnárová, Petronela. "Reporting v mezinárodní skupině." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-5254.
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Thesis describes a reporting inside an international company. First part of the thesis is dedicated to reports for management and for the employees. Second part is dedicated to the monthly closing. The objective of this thesis was a concept of by-laws.
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Pejčochová, Kristina. "Development of Derivatives Reporting." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-113116.
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This thesis aims to summarise the theoretical principles, concepts and considerations pertaining to accounting for and reporting of derivatives and to describe and analyse the development of major accounting standards dealing with related issues. Sections 1 and 2 provide a basic overview of derivative instruments'categorisation, mechanics, valuation and uses. Section 3 studies the principles that ensure the provision of useful financial information, with specific focus on financial instruments. Sections 4, 5 and 6 trace the development of US and international accounting standards pertaining to derivatives and financial instruments in general. The focus of the thesis lies with their measurement, recognition and disclosure.
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Trunkát, Michal. "CSR - nejen zelený reporting." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114014.
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The topic of this diploma thesis is a Corporate Social Responsibility concept. The thesis is primarily focused on Corporate social responsibility reporting of companies located in the Czech Republic which is nowadays based on voluntary approach. The author compares CSR reports with GRI standards that currently represent respected framework for responsible reporting. The primary aim of GRI with assistance of G3 guidelines is to create unified, compact and transparent directions for GRI reporting. Given to individual reports, an overall assessment is created. Based on such assessment, author's own recommendation for transparent reporting of Corporate Social Responsibility follows.
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Kalousek, Michal. "Integrovaný reporting v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192842.
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This paper deals with integrated reporting and its use in practice. The theoretical part consists of three areas. The first deals with the development of the corporate reporting from the 16th century to the present day and is further divided into periods of financial reporting, non-financial reporting and history of integrated reporting. Integrated reporting was created as a response to the increasing volume of corporate reports and the related reduction of their informative value. The second area deals with the presentation of the results of three studies that dealt with the application of integrated reporting in practice and the third area summarizes the key aspects of integrated reporting standard. The practical part deals with a comparative analysis of four integrated reports and its aim is to reveal best practice in the context of an approach to integrated reporting in practice and at the same time it serves as source of information for the final discussion, which formulates the limits of integrated reporting and recommends steps for its future development. The reports were selected based on their location in the charts of two institutions that prepares ranking of the best integrated reports, and were examined in terms of meeting the requirements in three areas according to standard IIRC.
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Klepetko, Vítězslav. "Reporting výkonnosti pobočkových pracovníků." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-193846.
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The thesis aims at design and implementation of a corporate performance management system in retail banking. It proposes a tree of performance metrics based on Dupont pyra-mid model. Using financial as well as non-financial measures, the proposed model manages to link all levels of management together into one shared hierarchy. As a result, the model shows how performance of a single worker adds up to the performance of the company as a whole. The model uses financial metrics such as interest margin, account balance, fees and remuneration cost and links them with non-financial measures such as client worker activities with clients, success rate of marketing campaigns, or client complaints. Implementation of the corporate performance management system is done using regular business intelligence tools. Third normal form data warehouse is the source for all data needed. A datamart on Teradata platform is proposed to hold the SQL transformed data from the data warehouse. Using the datamart a metadata layer in Microstrategy is created to distribute data among users.
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Wichman, Lori. "Bedside Reporting: Improving Practice." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4693.
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Bedside reporting is one way to improve communication among the health care team. At the study site, at least 50% of bedside reporting was being conducted at the door of the patient's room instead of at the patient's bedside. The project question addressed whether a computer-based education and training video on bedside reporting and a standardized bedside reporting checklist would increase the rate of bedside shift-to-shift reporting among a medical surgical unit (MSU) to 100%. The project addressed the implementation of standardizing bedside reporting through education and training using Agency for Health Care Research and Quality's (AHRQ) Guide to patient and family engagement. The project also promoted use of a standardized tool to conduct bedside reporting and a surveillance tool to ensure bedside reporting was being conducted. Data was collected through surveys and surveillance. The data was tabulated for frequencies displayed in percentages. Post-implementation findings indicated that bedside reporting went from 0% to 86% during the 2-week surveillance period. MSU nursing staff improved their knowledge and skill on how to conduct bedside reporting, but their attitude did not change as they thought the practice of bedside reporting was not an effective use of their time. Findings may be used to increase involvement of patients and families in their inpatient health care.
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Comin, Gabriele Valentino <1989>. "Integrated Reporting: un'analisi empirica." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/6767.
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L'elaborato tratta della disciplina dell'Integrated Reporting (IR) e delle sue linee guida emesse nel 2013 dall'IIRC (International Integrated Reporting Council). Viene svolta un'analisi empirica sulle società che hanno aderito al Pilot Programme e viene data una votazione in termini di aderenza rispetto al quadro IR internazionale. Infine, dopo aver classificato i risultati, vengono trattati i casi di maggior efficacia in termini di conformità rispetto al Framework.
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OGLIARI, MATTEO. "Financial reporting: international convergence." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2015. http://hdl.handle.net/10281/77521.
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Irvin, James Edgar. "Child abuse or neglect reporting requirements for education professionals : direct and indirect reporting /." abstract and full text PDF (free order & download UNR users only), 2006. http://0-gateway.proquest.com.innopac.library.unr.edu/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3221875.
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Thesis (Ed.D.)--University of Nevada, Reno, 2006."May, 2006." Includes bibliographical references (leaves 193-199). Library also has microfilm. Ann Arbor, Mich. : ProQuest Information and Learning Company, [2006]. 1 microfilm reel ; 35 mm. Online version available on the World Wide Web.
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Smith, Barry Peter. "Extensible business reporting language : an interpretive investigation of the democratisation of financial reporting." Thesis, University of Birmingham, 2011. http://etheses.bham.ac.uk//id/eprint/1531/.
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Computer and telecommunications technologies are commonly thought to provide solutions to the quantitative and qualitative demands on modern financial reporting. Extensible Business Reporting Language (‘XBRL’) is an emergent technology that is purported to ‘democratise’ financial reporting. This investigation of whether XBRL democratises financial reporting is undertaken from a constructivist perspective. An interpretive research framework is regarded as appropriate to the current maturity XBRL. XBRL-knowledgeable individuals are asked whether they agree with the assertion that 'XBRL democratises financial reporting'. In addition, their perceptions of each of 'XBRL', 'financial reporting' and 'democratisation' are elicited in order to assess whether they have a common interpretation of the assertion. Sixty-seven percent of survey respondents profess to agree with the assertion, 13% explicitly disagree and 20% are non-committal. However, interpretation and analysis of each of the concepts reveal statistically significant relationships between responses to the assertion and interpretations of its constituent concepts. It is concluded that respondents are not agreeing and disagreeing about the same phenomena. This thesis illustrates that the rhetoric of technological determinism does not yet describe the reality of the relationship between financial reporting and XBRL. However, as XBRL matures, the approach adopted in this thesis may be re-applied to monitor perceptions of XBRL over time.
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Shi, Jeffery (Jeffery Xin). "Location based citizen reporting : a case study of a road hazard reporting system." Thesis, Massachusetts Institute of Technology, 2009. http://hdl.handle.net/1721.1/55243.
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Thesis (S.M.)--Massachusetts Institute of Technology, System Design and Management Program, 2009.Cataloged from PDF version of thesis.
Includes bibliographical references.
Mobile phone ownership is approaching 90% of the population in the United State and most of developed countries. Among the developing countries, it's estimated that 1 billion mobile phone users will come on-line within a year. Mobile phones penetrated our society and daily lives, and unlike any other devices, it also exhibits some unique characteristics. A mobile phone is almost always on, always connected, and always with you. In case of more advanced phones, it even knows where you are and how you move. These conditions provided a perfect breeding ground for a new form of Citizen Reporting system, location-based citizen reporting. A well designed and most advanced system must solve a real problem. The problem in this thesis describes the ever increasing road hazard problem in the United States, caused by our ageing road infrastructures and extreme weather patterns. This thesis proposes a citizen reporting system that is based on mobile technology and location based service to minimize the damages caused by road hazards each year. The structure of the thesis consists of two parts. In Part 1, this thesis will first explain what a citizen reporting system is and what location based service is. The thesis will then present some details about the advantages and disadvantages of each concept. Finally, this thesis will provide some examples of location based citizen reporting systems. The purpose of Part I is to lay down the basic concepts that will be used in Part II.
(cont.) Part II of the thesis will focus on presenting a solution to the problem by introducing Hazard Spy, a road hazard reporting system. Part II will be presented from the prospective of an entrepreneur who is seeking to launch such a hazard reporting system as a viable venture. The thesis will examine both the business side and technical side of this venture and present a complete business plan as the result. Research methods used in this thesis include literature reviews, online sources, surveys, interviews, and field observations. Many of the frameworks and methods used in this thesis were introduced in the SDM core and elective classes (both business classes and engineering classes), including System Architecture, System Project Management, Tech Strategy, Product Design and Development, Marketing Management, Finance Theory, Financial Accounting, New Enterprise, and Mobile Programming. The conclusion of this thesis is that the critical technology components for a location-based citizen reporting system that can alleviate the road hazard problem are already exist today in the U.S. These components have enough speed, accuracy, portability and their prices are in the range of affordability. In fact, some smartphones on the market today have all of the required technology natively. However, challenges are still laying in wait for combining these technologies into a marketable product and for launching such a product into a viable venture. The proposed product and business plan in this thesis can be one possible path to success.
by Jeffery Shi.
S.M.
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Long, Margaret J. "E-Business Reporting: Towards a Global Standard for Financial Reporting Systems Using XBRL." NSUWorks, 2013. http://nsuworks.nova.edu/gscis_etd/221.
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Reporting systems can provide transparency into financial markets necessary for a sustainable, prosperous global economy. The most widely used global platform for exchanging electronic information about companies to regulatory bodies is XBRL. Standards for this platform are in the process of becoming legally harmonized, but not all countries are mandating e-business reporting. A harmonized global standard for business reporting aligns practices between countries, while recognizing the need for flexibility within each social system and government, whereas international law would establish one standard for all. The research shows that goal of creating transparent global financial information in aggregate searchable form for the public remains elusive under the harmonized approach.
The research explores the standardization process at the country level using a grounded theory approach in the G20 countries. The problem of a not having a global standard is framed in the financial reporting dimensions of Law, Accounting Standards, Information Standards, and Assurance Standards, which are existing standards integral to creating high quality transparent financial information. The dimensions exist to some extent in each country, and are in process of being harmonized. The research shows that current legal mandates for the XBRL standard impact the number of firms filing in XBRL to regulators. However, problems with data quality and data assurance have not been addressed with the current legislative initiatives. There is supply of data, but no public demand due to quality issues. There are three levels in the process where data alignment is needed for interoperability: taxonomy use must be consistent, taxonomy structure must be the same, and agreed upon minimum content must be useful for analysis. Currently, data sets between countries are not interoperable or comparable for aggregation due to local adoptions of XBRL taxonomies. Legal mandates alone have not produced quality electronic financial information. Additionally, accounting and assurance standards are not completely aligned. The contributions of this paper provide an understanding of how global standards are being harmonized in the G20 countries based on the common value of financial information transparency in e-business reporting.
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Hagström, Ludvig, and Douglas Engman. "Disclosure Trends in CSR Reporting : Reporting Practices in the Swedish Real Estate Sector." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-36536.
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Al-Jabri, Hamdan. "Financial reporting practices in Oman and compliance with disclosure requirements of international reporting standards." Thesis, Cardiff University, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.500585.
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Low, Marcus. "Wild west science reporting : pitfalls and ethical issues in the reporting of frontier sciences." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49806.
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Thesis (MPhil) -- Stellenbosch University, 2003.ENGLISH ABSTRACT: When reporting on new research or claims by scientists, the science journalist faces a number of pitfalls. For a number of reasons the journalist might produce a story which is inaccurate or misleading. Thus, when a scientist claims to have found a cure for cancer, the journalist needs to check himself before delivering the story. In this paper I will examme a number of issues concerning the reporting of frontier science, or new research. In this realm it is particularly difficult to distinguish more reliable science from less reliable science. The problem is compounded by the vested interests of scientists, pharmaceutical companies and other interest groups. What the science journalist writes, influences public opinion, conceptions about science, and often affects people's decision-making regarding medical issues. There is thus a clear ethical aspect to science reporting. I will try to show that an understanding of how science works is crucial to reporting science responsibly. In this regard the distinction between frontier and textbook science is of particular importance. Theoretical distinctions such as these provide useful tools for the interpretation of claims from the frontier. The first chapter, then, will deal with theoretical concepts pertaining to how SCIence works. In the second we will examine a number of examples of how reporting from the frontiers can go wrong. We will argue that a better understanding of science might have prevented many of the inaccuracies and misleading claims examined. In chapter three we will attempt to list what can go wrong, and examine some of the possible consequences, thus outlining the ethical aspect of science reporting. Finally we will make a few suggestions and outline some guidelines which might contribute to more accurate and responsible reporting from the frontiers.
AFRIKAANSE OPSOMMING: Wanneer daar oor nuwe navorsing of aansprake deur wetenskaplikes berig moet word, word die wetenskapsverslaggewer gekonfronteer deur 'n aantal moontlike slaggate. Om verskeie redes kan daar onakkuraat of misleidend verslag gedoen word. Wanneer 'n wetenskaplike dus berig dat daar 'n kuur vir kanker gevind is, moet die joernalis homself eers aan sekere beginsels herinner. In hierdie skrywe sal ek 'n aantal kwessies te doen met die beriggewing van pionierswetenskap, of nuwe wetenskap, ondersoek. Op hierdie terrein is dit veral moeilik om tussen betroubare en minder betroubare wetenskap te onderskei. Die probleem word vererger deur die belange van wetenskaplikes, farmaseutiese maatskappye en ander belangegroepe. Dit wat deur die wetenskapsjoernalis berig word, beïnvloed publieke opinie en beskouings oor die wetenskap, en raak dikwels mense se besluitneming rakende mediese kwessies. Daar is dus 'n duidelike etiese aspek aan wetenskapsverslaggewing verbonde. Ek gaan poog om te wys dat 'n begrippnj van hoe wetenskap werk, onmisbaar is vir verantwoordelike wetenskapsverslaggewing. In hierdie verband is die onderskeid tussen pioniers- en handboekwetenskap van besondere belang. Teoretiese onderskeide soos dié verskaf bruikbare gereedskap VIr die interpretasie van aansprake uit die pionierswetenskap. In die eerste hoofstuk sal 'n aantal teoretiese konsepte oor die werking van wetenskap verduidelik word. In die tweede hoofstuk sal 'n aantal voorbeelde van waar verslaggewing van [N4]pionierswetenskap verkeerd geloop het, bespreek word. Ek gaan argumenteer dat In beter begrippisj van wetenskap moontlik baie van dié onakkuraathede en misleidende aansprake sou kon voorkom het. Hoofstuk drie sal dan poog om te lys wat verkeerd kan gaan, en sal sommige van die moontlike gevolge ondersoek. Hierdeur sal die etiese aspek van wetenskapsverslaggewing dus uitgestippel word. Aan die einde sal ek 'n paar voorstelle maak, en probeer om riglyne uit te stip wat kan bydra tot meer akkurate en verantwoordelike verslaggewing van pionierswetenskap.
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Burton, Ken. "Mission Analysis and Reporting System (MARS) - EW Analysis and Reporting On A Personal Computer." International Foundation for Telemetering, 1996. http://hdl.handle.net/10150/608375.
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International Telemetering Conference Proceedings / October 28-31, 1996 / Town and Country Hotel and Convention Center, San Diego, CaliforniaIn response to the need to analyze and report upon Electronic Warfare (EW) test data results in a comprehensive and uniform manner, the Mission Analysis and Reporting System (MARS) has been developed. MARS is a government owned PC based Windows application designed for rapid analysis and reporting upon EW test mission data. MARS currently performs Jammer Effectiveness ( Reduction In Lethality, Increase In Survivability, Reduction In Shot, and Reduction In Hit), Radar Warning Receiver (RWR) System performance (Threat ID, Response Time/Ageout, and Direction Finding (DF) Accuracy), and Tracking Error Statistics. Additionally, MARS produces several graphical outputs including polar plotting, dynamic strip charting, Cumulative Distribution Functions (CDF), and RWR Simulated Scope. Continual development and maintenance of MARS at the Air Force Development Test Center, Eglin Air Force Base, Florida, has provided a proven product used by numerous DT&E and OT&E test projects over the last four years.
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Yström, Annika. "Financial reporting in entrepreneurial SMEs : in search of significant areas of financial reporting information." Licentiate thesis, Internationella Handelshögskolan, IHH, Redovisning och finansiering, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14680.
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This study sets out from the contemporary discussion on the need of separate financial reporting standards for small and medium-sized enterprises (SMEs), and focuses on financial reporting information needs in the context of entrepreneurial and growth-oriented SMEs. The main purpose of the study is to sort out areas of financial reporting information that are likely to be of significance tomanagers of entrepreneurial SMEs in their provision of information to users. In order to fulfill this purpose data has been collected in several sequential steps where the results of each step have provided with significant input and structure to the carrying through of the following step/s. The first step consists of a literature study of previous empirical studies about accounting information in entrepreneurial contexts. In the second step, interviews have been conducted with accounting experts engaged in the current discussion on the development of accounting standards for SMEs. The third and fourth step consists ofdocument studies of comment letters to the Swedish standard setter Bokföringsnämnden’s (BFN) two drafts of the accounting standard Financial reporting in small companies (K2) and IASB’s Esposure draft of an IFRS for SMEs. According to the study results the continuous high demand for financial capitalis a great challenge to managers of entrepreneurial SMEs in their efforts to make their entities develop and grow. In this context, financial reports make up an important tool mainly for informing external capital providers, among which bankers are considered to hold a prominent position. The high demand for financial capital also makes risk capitalists and other external owners more important as financiers of entrepreneurial SMEs than what is the case in SMEs in general. Other important users of entrepreneurial SMEs’ financial reports are customers, suppliers, employees, potential acquirers and management. One of the areas of financial reporting information that have been sorted out in this study as likely to be of significance to managers of entrepreneurial SMEs in their provision of information to users is cash flow. Information on cash flow is likely to be significant in the entrepreneurial context not at least since the development of entrepreneurial activities puts a lot of pressure on managers to secure the continuous inflow of cash. The extent to which capital providers make use of cash flow information provides with further argument for its importance in the entrepreneurial context. Also, entrepreneurial entities tend to rely on intangible assets to a high extent, and these assets are in general not sufficiently reflected in the balance sheets. Cash flow provides in this respect straightforward and reliable complementary information that is important when assessing the prospects of the business. Besides information on cash flow, information on intangible assets is according to the results of this study likely to be significant in an entrepreneurial context. The possibility to capitalize expenses for intangible investments is crucial not at least to avoid the legal consequences of bankruptcy law, which may be critical to the very survival of development-intensive entrepreneurial SMEs. The importance of innovation as a central part of the entrepreneurial process also makes financial reporting information on intangibles highly relevant from an informational perspective. In addition, financial ratios in general, and financial ratios measuring various aspects of growth - i.e. growth ratios - in specific, have been sorted out as likely to be of specific importance to include in the financial reports of entrepreneurial SMEs. Besides disclosure of additional information on individual intangible assets, additional disclosure of information related to the collective earning capacity of ongoing projects - including the business concept of the reporting entity - has also been identified as significant in the entrepreneurial context.
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Crowther, D. E. A. "The dialectics of corporate reporting : a semiotic analysis of corporate financial and environmental reporting." Thesis, Aston University, 1999. http://publications.aston.ac.uk/10733/.
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The central argument to this thesis is that the nature and purpose of corporate reporting has changed over time to become a more outward looking and forward looking document designed to promote the company and its performance to a wide range of shareholders, rather than merely to report to its owners upon past performance. it is argued that the discourse of environmental accounting and reporting is one driver for this change but that this discourse has been set up as in conflicting with the discourse of traditional accounting and performance measurement. The effect of this opposition between the discourses is that the two have been interpreted to be different and incompatible dimensions of performance with good performance along one dimension only being achievable through a sacrifice of performance along the other dimension. Thus a perceived dialectic in performance is believed to exist. One of the principal purposes of this thesis is to explore this perceived dialectic and, through analysis, to show that it does not exist and that there is not incompatibility. This exploration and analysis is based upon an investigation of the inherent inconsistencies in such corporate reports and the analysis makes use of both a statistical analysis and a semiotic analysis of corporate reports and the reported performance of companies along these dimensions. Thus the development of a semiology of corporate reporting is one of the significant outcomes of this thesis. A further outcome is a consideration of the implications of the analysis for corporate performance and its measurement. The thesis concludes with a consideration of the way in which the advent of electronic reporting may affect the ability of organisations to maintain the dialectic and the implications for corporate reporting.
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McPherson, Ella Elizabeth. "Human rights reporting in Mexico." Thesis, University of Cambridge, 2010. https://www.repository.cam.ac.uk/handle/1810/252214.
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Husson, David Edward. "Cost tracking and productivity reporting." Master's thesis, This resource online, 1987. http://scholar.lib.vt.edu/theses/available/etd-01202010-020009/.
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Thompson, Andrew. "Financial reporting by superannualtion plans /." Title page, contents and introduction only, 1987. http://web4.library.adelaide.edu.au/theses/09EC/09ect468.pdf.
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Parker, Jonathan Duguid Edward. "Environmental reporting and environmental indices." Thesis, University of Cambridge, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.358483.
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