Relevant bibliographies by topics / Business letters

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Business letters'

Author: Grafiati
Published: 4 June 2021
Last updated: 31 January 2023

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Journal articles on the topic "Business letters"

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Zhanghong, Xu, and Wang Qian. "Pragmatic Empathy as a Grand Strategy in Business Letter Writing." English Language Teaching 11, no. 8 (July 8, 2018): 14. http://dx.doi.org/10.5539/elt.v11n8p14.

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This paper examines the employment of pragmatic empathy as a grand strategy in business letter writing. To account for the realization of pragmatic empathy in business letters, we make a corpus-based manual analysis of four types of business letters. It is found that (1) the choice of deixis is a major concern in most letters: while second person is often used in competitive letters, first or third person frequently appears in other three types of letters; (2) conventionalized indirectness strategy is often used in competitive business letters while mitigation strategy is preferred in conflictive business letters; (3) the employment of different strategies is an adaptation to various empathetic concerns in business letter writing. It is concluded that different types of business letters are characterized by different pragmatic strategies to achieve empathy. This paper, which is an attempt to investigate business letters from the empathy perspective, sheds light on business discourse research in general and business letter writing in particular.
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Devet, Bonnie. "Analyzing International Letters in a Business Communication Class." Business Communication Quarterly 61, no. 4 (December 1998): 23–31. http://dx.doi.org/10.1177/108056999806100404.

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In the global marketplace, professionals need to understand how cultural differences affect the writing and reading of business letters. Business commu nication courses can prepare students to meet this need by teaching students an effective, systematic method for analyzing the letters of the global economy. The method incorporates such characteristics as format, organization, rhetori cal strategies (ethos, pathos, logos), style, and writer's purpose. Through case studies in letter writing and analysis, students apply key communication prin ciples in an international context.
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Wahyu, Ellyn Eka, Yekie Senja Oktora, Siti Nurbaya, Joni Dwi Pribadi, and Achmad Suyono. "PELATIHAN DAN BIMBINGAN KORESPONDENSI BISNIS DI BIDANG HOME INDUSTRI KULINER PAWON BUCI MALANG." Jurnal Pengabdian Kepada Masyarakat 8, no. 2 (February 17, 2022): 130–37. http://dx.doi.org/10.33795/jabdimas.v8i2.156.

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Pengabdian Kepada Masyarakat (PkM) in 2021, was carried out to provide training and guidance to mothers in the area around Pawon Buci Malang on Business Correspondence to help promote and market products from Pawon Buci Malang. The method used by the PkM Implementation Team is to provide an explanation of the meaning of letters, understanding of business correspondence, the importance of correspondence (especially during the Covid 19 Pandemic), requirements for a good letter, function of letters, language of letters, nature of business letters, form of letters, sections -Department of Letters, Sales Methods - Direct Sales, Kinds of Letters (Introduction Letters, Offer Letters, Order Acceptance Letters, Order Confirmation Letters, Order Rejection Letters). This PkM activity received high enthusiasm from the participants. The enthusiasm was evidenced by the completeness of the 5 participants who listened carefully and actively from the beginning to the end of the activity. The PkM Implementation Team concluded that all participants were able to put the results of the training into practice by being able to write the necessary documents to promote and market Pawon Buci products.
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Osiyanova, Olga M., and Alexandra O. Yudina. "ELECTRONIC BUSINESS CORRESPONDENCE TEXT IN THE PRAGMALINGUISTIC ASPECT." Sovremennye issledovaniya sotsialnykh problem 14, no. 3 (October 31, 2022): 145–58. http://dx.doi.org/10.12731/2077-1770-2022-14-3-145-158.

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Background. Competent execution of business letters is one of the important factors in conducting successful business activities. With the widespread use of video communication, voice messages and instant messengers, written business correspondence remains relevant. Electronic business correspondence, which determines the social and cultural specifics of the modern world community in the field of business, management and material production, is considered in the article as a linguistic phenomenon. Purpose. To reveal the pragmalinguistic features of the texts of English-language electronic commercial letters and consider the specifics of the English-language electronic commercial letter. Materials and methods. To solve the tasks set, a set of scientific research methods was used: analysis of scientific literature on the research problem and texts of English-language electronic commercial letters, continuous sampling method, descriptive method, comparative method. Results. Particular attention is paid to business letters as a traditional way of communication between organizations, enterprises, associations and bodies. It was revealed that each business letter has its own communicative purpose, pragmatic essence. The pragmalinguistic aspect of the texts of electronic business correspondence is carried out through the implementation of a specific communicative intention with a specific goal. Practical implications. The results of the research can be useful for further research in the field of communication technologies: problems of communication efficiency, public relations, advertising, speech etiquette, theory and practice of translation.
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Mason, Julian, and Daphne Rice. "Does a business-like letter written for a general practitioner meet the standards for patients?" Psychiatric Bulletin 32, no. 7 (July 2008): 259–62. http://dx.doi.org/10.1192/pb.bp.107.017806.

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Aims and MethodTo gauge the acceptability of copying a business-like clinic letter for general practitioners, written by a doctor working in the Newbury Community Mental Health Team for Older Adults. Between August 2004 and March 2006 every letter written by each doctor was stored electronically. The letters contained a clear statement of the diagnosis, the active problems and a bullet-point care plan. Any concerns or reactions to the letters were documented as they were received. Between September and October 2006, 50 service user or carer recipients of the letters were sent a questionnaire, checking whether the letter met standards of clarity, helpfulness and content.ResultsOver 20 months 427 service users and carers received a total of 731 letters. One carer asked for the letter not to be sent in future; four carers asked for details of the letter to be modified; in only one was the content of the letter to the general practitioner modified before it was sent to the service user. The questionnaire about the suitability of the clinic letter had a 90% reply rate and all respondents said the letters were clear, understandable and that their content was of no surprise to them.Clinical ImplicationsThis report of a successful use of a frank business-like letter copied to service users or carers should be understood in the context of the following factors: the doctor who wrote them was familiar with and confident about the clinical work and comfortable with the style of the letter; he had a good rapport with a generally well-educated population and positive support from his colleagues. With these factors in place, the direct style of the letter was well received by patients and carers.
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Kuswantoro, Agung, and Kuatina Nur Aini. "Perkembangan Surat Niaga di Era Distrupsi (Studi Kasus Di Perusahaan Jasa PT JNE)." EFISIENSI - KAJIAN ILMU ADMINISTRASI 16, no. 1 (April 17, 2019): 69–77. http://dx.doi.org/10.21831/efisiensi.v16i1.24478.

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Tujuan penelitian ini adalah untuk mengetahui surat-surat niaga yang masih digunakan di era disrupsi, dalam berkomunikasi dengan supplier dan konsumen. Metode penelitiannya adalah kualitatif deskriptif. Setting penelitian dalam penelitian ini yaitu perusahaan jasa Agen JNE Menoreh, Semarang. Subjek penelitian ini adalah pegawai JNE. Teknik pengumpulan data dilakukan dengan wawancara dan observasi. Hasil penelitiannya adalah surat-surat niaga yang masih digunakan di era disrupsi pada JNE dari ke-13 surat niaga, hanya ada 2 jenis surat yang digunakan secara manual yaitu surat tagihan dan surat klaim. Ada 11 surat yang tidak dipakai di JNE yaitu surat perkenalan, surat pesanan, surat balasan klaim, surat permintaan penawaran, surat perjanjian kerjasama, surat pengiriman barang, surat balasan pesanan, surat penawaran, surat adjustment, surat konfirmasi pesanan, dan surat penangguhan pembayaran. Surat-surat niaga yang sudah tidak digunakan lagi dalam JNE digantikan menggunakan bukti-bukti trasaksi dari aplikasi media elektronik dan aplikasi. Saran dalam penelitian ini, bahwa di era disrupsi diharapkan dalam menggunakan fasilitas teknologi komunikasi dalam korespondensi, karena melalui teknologi komunikasi dapat mempermudah dalam pekerjaannya. Kata kunci: Surat Niaga, Era Disrupsi, JNE Abstract: Development of Commerce in the Distorted Era (Case Study in PT JNE Service Company). This study aims at knowing business letters which are still used and applicable at the disruption era to communiate with suppliers and customers. The design of study was qualitative descriptive. Further, the study was conducted in JNE agent, Menoreh Semarang with its staff as the subject. To collect the data, interview and observation were employed. Then, the finding show that there only 2 (two) of 13 business letters which are still applicable and written manually nowdays. Those two letters are bills and claim letter. The JNE agent has dropped 11 business letters; they are sales letter inquiry letter, order letter, reply to inquiry, reply to order, dispatch letter, complaint letter, adjusment letter, MoU, letter for confirming the payment, letter of payment deferral. JNE has implemented online system for replacing most of manual business letters. The evidences from the online transaction are used instead of the manual ones. Finally, in this disruption era, up to date technology and information such as online application and system should be implemented by businessmen as they can be easier and efficier in doing the business Keyword: Business Letters, Disruption Era, JNE
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Mohamad, Hairul Azhar, Muhammad Luthfi Mohaini, and Pavithran Ravinthra Nath. "An Analysis of Lexical Chunks in Online Business Letters (OBL) and Business Letter Corpus (BLC): A Corpus-Based Study." International Journal of Modern Languages And Applied Linguistics 4, no. 2 (June 1, 2020): 63. http://dx.doi.org/10.24191/ijmal.v4i2.9729.

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This research investigated into the lexical density and frequencies of five types of lexical chunks located in 300 online business letters. Top 10 websites on business correspondence had been identified in terms of traffic visitors and bounce rate under one million web rankings worldwide. Criterion Sampling method was identified prior to extracting the sample letters from the websites. The data was then run with Antconc Concordance Program (ACP) for lexical density and frequency analysis. Top 15 lexical chunks in online business letters (OBL) were compared against those top 15 in Business Letter Corpus (BLC). Findings revealed that there was a total of 39 916-word tokens and 939 counts of lexical chunks found in this corpus. It was found that more lexical words do not imply more lexical chunks used in based on types of business letters. All 5 types of lexical chunks were identified and ranked in descending order; Sentence Builders (SB) as the most frequent type, followed by Collocations (COL), Deictic locutions (DLs), Polywords (POLs) and Institutionalized Expressions (IUs) as the least frequent type of lexical chunk. Sub-divisional analysis indicated that Grammatical Collocations (GCs) were more common than Lexical Collocations (LCs). Majority of lexical chunks were formed more at sentence level than phrasal level. Comparative analysis between top 15 lexical chunks in OBL and BLC discovered that most top lexical chunks in online business letters are representative of those corporate business letters in BLC. Pedagogical implications in terms of the reliability of online business letters for academic reference and future research considerations are also addressed.
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Antonio, Joemar, and Melvi Briones. "Linguistic Errors and Skill-Competency of Students in Writing Business Letters." Journal of English Education and Linguistics 3, no. 1 (June 18, 2022): 64–84. http://dx.doi.org/10.56874/jeel.v3i1.810.

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Business writing has a standard way of writing and formality in communication, this space for clearer and concise communication should be evident in the letter, otherwise, it shall create miscommunication and confusion. Thus, a level of students’ learning in terms of the knowledge of format and content should be mastered by the learners. Having this idea, the researcher pursued this study on the evaluation of the students’ business writing skills to help the students be prepared of future communication with the companies and be able to increase their confidence level in their written communication by avoiding technical and grammatical error. The study analyzed the Linguistics Errors and Skill-Competency in Business Letter Writing of student-leaders in College of Education in University of Nueva Caceres. This study sought identify kind of letters archived in the College of Education; determine the Linguistics Errors of College of Education students in Business Writing in terms of Mechanical, Morphological, Lexical, and Syntactic; recognize the Level of Competency in Business Writing Skills of College of Education students in terms of Format, and Content; establish the relationship of the Linguistic Error and the Level of Competency in Business Writing Skills of the College of Education students; and present an innovative instructional material may be produced by the researcher based on the result of the study. This study allowed the researcher to see that the Letter request is the common letters submitted in the office; that the students, despite their perception of being competent and highly competent in their business letter writing skills, are still committing errors particularly in the Punctuations, Sentence Structures, and Word Choice. Thus, should learn and relearn the important concepts in the business letter writing format and content. Lastly, should urge the future researchers to evaluate the innovative material done by the researcher so that it would be practically useful for the present and future student-leaders.
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Delligatti, Paul J., and William P. Lane. "U.S. Securities and Exchange Commission (SEC) Staff issues no-action relief to facilitate implementation of Markets in Financial Instruments Directive II (MiFID II) research provisions." Journal of Investment Compliance 19, no. 1 (May 8, 2018): 53–57. http://dx.doi.org/10.1108/joic-02-2018-0014.

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Purpose The purpose of this paper is to summarize and discuss the implications of three related U.S. Securities and Exchange Commission (SEC) no-action letters dated October 26, 2017 that seek to address the provisions of MiFID II related to “inducements”. Design/methodology/approach Provides background information regarding MiFID II and summarizes each of the three SEC Staff no-action letters: the SIFMA letter, the ICI letter and the AMG letter. Findings The no-action letters provide market participants with increased clarity as to how certain aspects of their business activities, in particular the “bundling” or “unbundling” of payments for research and execution, can comply with potentially competing systems of regulations. Originality/value Practical guidance from experienced financial industry and investment management lawyers.
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Golubenko, Konstantin Aleksandrovich, and Daria Slobodanovna Oleinik. "Letters from authorities: "for" or "against" business." Административное и муниципальное право, no. 3 (March 2022): 1–17. http://dx.doi.org/10.7256/2454-0595.2022.3.38475.

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The article examines the impact of letters from Russian authorities on the business community. Currently, the regulation of the publication and withdrawal of letters is non-systemic, and the legal nature of letters has not yet been determined. The lack of clear and transparent procedures for their adoption and application leads to the fact that letters from the authorities can also be used as an element of administrative pressure on business: explanations from the authorities can impose new responsibilities on companies, interfere in their operational activities, "bypass" the procedures of inspections established by law. It is proposed to define letters of authorities as a kind of legal acts that are adopted by law enforcement agencies in the absence of a single regulated legal procedure for their publication, contain explanations of legislation and (or) rules of conduct that can have an indirect impact on an indefinite circle of persons and (or) be applied in specific legal situations. In order to reduce the negative impact of letters from authorities on subjects of economic legal relations, legal regulation of the publication of letters by authorities is proposed. Within the framework of this procedure, it is important to establish: general rules of registration, a limited list of grounds for their adoption; the need to substantiate the practical benefits of accepting letters for non-government entities; establishing the priority of letters that create favorable conditions for non-government subjects of legal relations, in cases of letters contradicting each other; a limited list of officials who have the right to sign them; the procedure for cancellation (revocation) of letters from public authorities, including a list of entities that have the right to raise the issue of their cancellation (revocation). The latter may be the bodies of the Ministry of Justice and (or) the Prosecutor General's Office of the Russian Federation (due to the emerging practice recognizing such competence for them). At the end of the study, it is additionally proposed to evaluate letters according to the criterion of expediency and within the framework of the judicial norm control procedure.
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Dissertations / Theses on the topic "Business letters"

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Mak, Wei Hsing Jennie. "A comparison of the discourse of cover letters by Hong Kong business writers and model letters by American writers." Thesis, Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19882646.

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Kim, Y. R. "A cross-cultural study on complaint letters : Australian and Korean." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1996. https://ro.ecu.edu.au/theses/942.

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The aim of the study is to examine the cross-cultural features of Australian and Korean complaint letters. The point of view adopted is that cultural barriers generate difficulties to producing efficient and successful intercultural communication in addition to linguistic barriers. Although the concept of complaint letters is the same in the two countries, there are difficulties when Australians and Koreans attempt to communicate with the other culture. Firstly the study will explore the validating of the concepts of Korean's four-unit structure (Ki-Sung-Chen-Kyul) and the three unit structure typical of western letter writing (Introduction-Body-Conclusion), and contrast the structures. It posits that Korean complaint letters are more reader-responsible this is defined as a reader needing to infer the implicit meaning of what is the writer's request, this Australian letters showed writer responsible language, this is defined as a reader being provided enough explicit information by a writer in order to comprehend the meaning of what the writer intends to deliver. The results might relate to the claims that Korean society is characterised by features of collectivism (Triandis, 1983), avoiding confrontation with others and saving face, which can be realised in vague and emotive terms. Secondly, the indirect speech of Korean writers will be analysed through the adaptation of Kim and Wilson’s study of request categories (1994). The results imply that Koreans use hint strategies as much as they use direct request, while Australians tend to use a more direct strategy in the interest of the readers. An Australian's politer acts are expressed on the basis of the virtue of the frankness of the request first, before the announcement. Conversely the Korean language employs the same amount of hint strategy and direct strategy which might explain typical Korean cultural attributes such as Nunchi, meaning reading others mind(Kim 1975), Kibun, 'feeling' and Cheymyen 'saving face'(Sohn 1986). As a consequence Australian letters, which tend to make obvious what they are expressing, will feature ideational functions weighted toward clear, concise and direct expressions whereas Korean letters which think highly of interpersonal functions appear to be more influenced by their collective cultural values. The results of this study will suggest that intercultural miscommunication is caused by the degree of cultural variances and that to learn the target language well is not just to achieve linguistic competence but also to be a member of its culture.
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Ali, Akbar. "Concreteness in Business letters : a Corpus-based Analysis of British and Pakistani English." Thesis, Högskolan Dalarna, Engelska, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:du-5507.

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Linguistic features of business letters have been a research target of both linguists and business writers. In this study, the language of British and Pakistani Business letters was compared and contrasted in terms of concreteness and abstractness. A corpus of 100 business letters from Inner Circle and Outer Circle writers were collected for analysis. The findings of the study revealed that British writers use more specific and concrete nouns, definite determiners, numeral, possessive and demonstrative adjectives, cohesive and rhetorical devices than the Pakistani Writers in order to be become concrete and vivid in their communication. The present findings are rather corpus specific since the data include only two countries; however this study may lead to further cross circle research including Expanding Circle research of business letters in terms of concreteness and abstractness. The issue of concreteness in Cross-circle business English can also be studied from psychological, sociological and anthropological perspectives in future Research.
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Liu, Haiming. "The transnational history of a Chinese family : immigrants letters, family business and reverse immigration /." New Brunswick : Rutgers university press, 2005. http://catalogue.bnf.fr/ark:/12148/cb40135007w.

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Simapungula, Wakefield Chivwindi M. B. "The law relating to bankers commercial documentary letters of credit under English Law : a study in international business financing." Thesis, Cardiff University, 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.295089.

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Bergström, Anders, and Mikael Fagrell. "Respondentgruppers inställning till IASBs förslag om förbud mot återföring av tidigare nedskriven goodwill." Thesis, University of Gävle, Department of Business Administration and Economics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-237.

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The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent’s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data. When we draw our conclusions we’re using both empirics and logics, this method characterises the hypothetic-deductive method.

The theory we studied to reach our hypothesis mainly consisted of positive accounting theory, the agency theory and utility maximising theory. But we also studied existing laws, accounting standards and the special nature of goodwill as an asset to create a better understanding of how the different respondent groups would answer the question.

The result of our research showed us that more non-preparers than preparers supported IASBs proposition, but the difference between the groups was not large enough to generalize our result and we could not statistically establish any relation with help from our Chi2 test. The result that preparers to a large extent agreed with IASB is interesting because it doesn’t correspond with the theories about positive accounting theory, agency theory and the theory about utilising individuals that we have studied. From the result a few questions arise. Could it be that preparers aren’t as utilising as the theory says? Another theory that could answer this question is the stewardship theory.

Our conclusion after studying and analysing our theory and research results is that there in fact is a difference between the respondent groups preparers and non-preparers attitude towards IASBs proposal, even if the difference is smaller than we first thought.

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Åberg, Henrik, and Emma Jägerström. "Kartläggning av direkt lobbying : En empirisk studie där direkt lobbying via comment letters på standardsättarorganet IASB mellan år 2005 och 2009 studeras." Thesis, Uppsala University, Department of Business Studies, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-114001.

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Denna uppsats behandlar direkt lobbying mot det internationella standardsättarorganetInternational Accounting Standards Board, IASB. Studien motiveras med att utformandet avIFRS, till följd av en ökad globalisering, fått en allt viktigare roll inom internationellredovisning. Vår empiriska undersökning går ut på att kartlägga avsändare av inskickadecomment letters under perioden 2005 till 2009 till standardsättarorganisationen IASB.Comment letters är kommentarer eller feedback som IASB efterfrågar från allmänhen innanen ny IFRS definitivt bestäms.Vårt resultat visar på att en majoritet av direkt lobbying via comment letters utförs avorganisationer och att Europa utmärker sig som särskilt aktiv när man ser till frekvensen avantalet inskickade kommentarer. Vidare finner vi att endast sex länder världen övertillsammans står för över hälften av kommentarerna. Vi analyserar fram ett flertal tänkbaraförklaringar som kan ligga bakom vårt framtagna resultat, där faktorer som länders storlek,ekonomisk utveckling, kultur och framförallt lagstiftning diskuteras. Våra förklaringar tillresultatet kan inte ses som en uttömmande analys till varför det förehåller sig på det här viset.Resultatet skall snarare ses som en sanningsenlig och aktuell bild av verkligheten som kanverka som språngbräda för framtida forskning, något som tidigare saknas inom området.

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Сокрута, Ю., Olha Oleksandrivna Zhulavska, Ольга Александровна Жулавская, and Ольга Олександрівна Жулавська. "Особливості перекладу ділових листів." Thesis, Сумський державний університет, 2016. http://essuir.sumdu.edu.ua/handle/123456789/46658.

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Ділове спілкування, як частина людської діяльності стає об’єктом чисельних досліджень і успіх усіх міжнародних бізнеспроектів залежить не тільки від професійних основ діяльності, але й від комунікативної компетенції. Ділові листи – це документи, що складаються від імені юридичної особи та мають юридичну силу. Діловий лист – це будь-який за змістом документ, котрий пересилається поштою та вирішує організаційні питання, правові проблеми, а також питання економічних взаємин.
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Zhao, Yun Wen. "A critical appraisal of the law and practice relating to the examination and rejection of documents under letters of credit." Thesis, University of Macau, 2012. http://umaclib3.umac.mo/record=b2586528.

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Jarlfors, Elvira, and Mathilda Eryd. "Hållbarhetsredovisning - En studie utifrån ett intressentperepektiv." Thesis, Högskolan i Halmstad, Akademin för företagande, innovation och hållbarhet, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-45318.

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AbstractThroughout the world today, there is unquestionably, an increasing interest surrounding issuesconcerning sustainability, and this has in turn led to new discussions regarding the developmentof sustainability reporting. It is mandatory in Sweden for example, for companies which meetcertain criteria set by the ÅRL, to prepare reports on sustainability, including a compulsoryannual summary. But currently there exists no global guidelines for these reports, andcompanies worldwide have been making such reports in different ways and with differentmethods with no clear standards, which in turn can create confusion and ambiguity forstakeholders and investors. Therefore, IASB along with IFRS Foundation as a frontrunnerpresented a Consultation Paper with proposals for developing and streamlining globalsustainability reporting. They requested company stakeholders to respond to these ideas via CLwhich were designed with carefully targeted questions to best conclude what they thought ofthe proposals. The culmination of completed CL provides empirical and invaluable evidencewhich can then be used to accelerate and thus make it easier to establish the aforementionedproposals.The purpose of the study is to examine the attitudes regarding the suggested sustainabilityreporting proposals, and to analyze the ways in which the attitudes vary between the differentgroups of stakeholders. The study is also to clarify where organizations stand regardingsustainability in relation to their stakeholders and investors, as well as globally, and if patternsin their attitudes can be discovered.The result of the study shows that most of the represented stakeholders show a positive responseto the IFRS Foundations propositions regarding an update of the reporting on sustainability.However, it has also highlighted some negative responses to each question, but on the wholethose opinions were underrepresented. To summarize, most of the CL analyzed show apredominantly favorable response to a global standard concerning sustainability reporting andthe majority have agreed that its right that the IFRS Foundation have the leading role in thismatter. It also stands clear after analysis that several stakeholders think that it is advisable thatthe main focus should be on the financial reports within sustainability and that it should bepublic.The study concludes that several patterns can be found within the stakeholder’s attitudes.Including the consensus that developing better sustainability reporting is an urgent matter thatdemands more attention. These empirical findings lead to the conclusion that the majority feelthat sustainability reporting should take a wider perspective and not only focus on the financialrisks within sustainability. Although they collectively accept that the financial implications area good place to start discussions regarding interests globally. Several stakeholders also pointout that without increased guidelines and rules for generic reporting, that information can bemanipulated or used disingenuously to embellish a company’s actions regarding sustainability.They therefore suggest that the reporting should be made public to alleviate the risk of problemssuch as greenwashing.To summarize, the stakeholder’s interests can both be united or divided, regardless of whichindustry they operate in. But what does, without question, unite them the most in this study, isthe understanding and willingness to make changes for the future with regard to sustainabilityin both social, economic and environment matters.
SammanfattningI takt med konsumenter och intressenters stigande intresse för hållbarhet i stort, harhållbarhetsredovisningens ramverk och utveckling diskuterats. Det är idag obligatoriskt förföretag i Sverige som uppfyller minst två av tre krav som finns i ÅRL att upprätta enhållbarhetsredovisning i samband med publicering av sin årsredovisning. Det finns ett flertalramverk att följa och företag världen över gör på olika sätt, vilket kan skapa förvirring ochotydlighet hos intressenter och investerare. IASB har därför, med IFRS Foundation som aktör,sammanställt ett Consultation Paper där de ger förslag på hur hållbarhetsredovisningen vidarekan utvecklas. Till detta uppmanas intressenter att skicka in så kallade CL där de besvararsammanlagt 10 olika frågor och därmed bidrar med sina åsikter i ämnet. De insamlade CL utgörstudiens empiri och bildar tillsammans med bland annat den modifierade intressentmodellengrunden för att besvara frågeställningarna.Syftet med studien är således att undersöka vilka attityder som framkommer av de inskickadeCL gällande IASB:s föreslagna arbete och utveckling av hållbarhetsredovisning, samt på vilketsätt attityderna skiljer sig åt beroende på vilken intressentgrupp som avses. Studien ska hjälpatill att klargöra hur olika företag och organisationer ställer sig till utveckling avhållbarhetsredovisning. Studien ska vidare presentera hur betydelsefullt hållbarhet är för såvälintressenter och investerare som världen i stort och om det finns mönster i intressenternasattityder.Resultatet av studien visar att majoriteten av de intressenter som presenterats i studien ärpositiva till IFRS Foundations förslag gällande utveckling av hållbarhetsredovisning. Detframkom dock negativa och ifrågasättande kommentarer till varje fråga men dessa var i detstora hela underrepresenterade. Sammanfattningsvis är merparten av de CL som bearbetatspositiva till ett globalt ramverk inom hållbarhetsredovisning och att IFRS Foundation bör varaden aktör som leder arbetet. Vidare anser flera intressenter att det är en god idé att fokus främstska ligga på de finansiella rapporterna inom hållbarhet samt att hållbarhetsredovisningen skavara publik.En av studiens två slutsatser efter bearbetning av empirin är att det uppstår ett flertal mönsterbland intressenternas attityder som både enar och skiljer dem åt. Däribland åsikten om attutvecklingen av hållbarhetsredovisning är ett brådskande ärende som bör prioriteras, därsamtliga intressenter instämmer. Den andra slutsats som framkommer är att majoritet uppleveratt hållbarhetsredovisningen bör ta ett bredare perspektiv och inte bara representera definansiella riskerna inom hållbarhet. Denna åsikt presenteras även om flertal också tillägger attdet är en bra start för en global standard att anta ett främsta fokus först. Ett flertal intressenterpåpekar också risken för att informationen kan missleda eller vinklas för att presentera företageti bättre ljus. Sammanfattningsvis visar det sig att intressenternas intressen kan både krocka medvarandra och förenas oavsett vilken intressentgrupp de verkar inom. Det som enarrespondenterna främst i denna studie är medvetenheten och viljan att skapa förändring inomhållbarhet i socialt, ekonomiskt och miljömässigt perspektiv.
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Books on the topic "Business letters"

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Chow, Cynthia. Letter writing: Business letters. Vancouver, BC: Vancouver School Board, 1993.

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Elliot, A. G. Business letters. Kingswood: Elliot Right Way Books, 1989.

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Basye, Anne. Business letters ready to go! Lincolnwood, Ill: NTC Business Books, 1998.

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Bosticco, Mary. Instant business letters. 2nd ed. Aldershot, Hampshire, England: Wildwood House, 1988.

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Gartside, L. Model business letters. 4th ed. London: ELBS/Pitman, 1992.

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Model business letters. 3rd ed. London: Pitman, 1986.

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Instant business letters. 2nd ed. Aldershot, Hampshire, England: Gower, 1985.

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Russell, Hagler Anne, ed. Personal letters that mean business. Englewood Cliffs, N.J: Prentice Hall, 1991.

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Business letters for artists. New York: Watson-Guptill Publications, 1993.

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1944-, Mamchak P. Susan, and Mamchak Steven R, eds. Handbook of business letters. 3rd ed. Englewood Cliffs, N.J: Prentice Hall, 1989.

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Book chapters on the topic "Business letters"

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Wallwork, Adrian. "BUSINESS LETTERS." In Email and Commercial Correspondence, 75–82. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4939-1811-9_13.

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Baer, Brian James, and Christopher D. Mellinger. "Business letters." In Translating Texts, 219–58. 1. | New York : Taylor and Francis, 2019.: Routledge, 2019. http://dx.doi.org/10.4324/9781315225609-7.

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Stanton, Nicki. "Writing Business Letters." In Communication, 192–217. London: Palgrave Macmillan UK, 1990. http://dx.doi.org/10.1007/978-1-349-20925-5_14.

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Stanton, Nicky. "Writing Business Letters." In Mastering Communication, 184–207. London: Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-14133-3_14.

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Stanton, Nicky. "Writing business letters." In Mastering, 195–218. London: Macmillan Education UK, 2004. http://dx.doi.org/10.1007/978-0-230-21164-3_14.

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Stanton, Nicky. "Writing business letters." In Mastering Communication, 215–40. London: Macmillan Education UK, 2009. http://dx.doi.org/10.1007/978-0-230-36574-2_14.

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Bailey, Paul. "Layout of Business Letters." In Mastering Office Practice, 15–26. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-07876-9_2.

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Moore, Dan. "Understanding the Business." In Letters to a New Developer, 105–21. Berkeley, CA: Apress, 2020. http://dx.doi.org/10.1007/978-1-4842-6074-6_6.

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Russell, Paul. "Cover Letters and E-mail." In ACTING: Make It Your Business, 135–69. Second edition. | New York, NY : Routledge, 2021. | “First edition published by Back Stage Books 2008.”: Routledge, 2020. http://dx.doi.org/10.4324/9781315145648-6.

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Oualline, Steve, and Grace Oualline. "Writing Business Letters with LibreOffice Writer." In Practical Free Alternatives to Commercial Software, 51–63. Berkeley, CA: Apress, 2018. http://dx.doi.org/10.1007/978-1-4842-3075-6_3.

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Conference papers on the topic "Business letters"

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Kreich, Joachim, Achim Luhn, and Gerd Maderlechner. "Knowledge-Based Interpretation Of Scanned Business Letters." In OE/LASE '89, edited by Roger R. A. Morton. SPIE, 1989. http://dx.doi.org/10.1117/12.952616.

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Ramadhani, Yulia, Abdul Siregar, and Abdurrozzaq Hasibuan. "The Effect of Project Based Learning on Writing Business Letters." In Proceedings of the Third Workshop on Multidisciplinary and Its Applications, WMA-3 2019, 11-14 December 2019, Medan, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.11-12-2019.2290848.

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Wang, Miao. "Application of Euphemism in Business Letters Teaching Based on Politeness Principle." In 4th International Symposium on Social Science (ISSS 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/isss-18.2018.77.

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Garcia-Ortega, Beatriz, Javier Galan-Cubillo, and Blanca De-Miguel-Molina. "Assessing the senior management support and approach to business digitisation. The case of top Finish and Spanish companies." In 3rd International Conference. Business Meets Technology. Valencia: Editorial Universitat Politècnica de València, 2021. http://dx.doi.org/10.4995/bmt2021.2021.13638.

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Busines digitisation represents a milestone for companies’ prospects, and senior management support is one of the key aspects for its successful implementation. However, this support through their discourse has been underexplored. This paper contributes in this direction, by taking the cases of the top Finish and Spanish companies listed in the OMXH 25 and IBEX 35 respectively, with Finland at the top of the list of European Union countries in terms of business digitisation and Spain in the average, as benchmarks for examining the letters of top managers in annual reports in relation to their support and drivers approach. The results show that yet in both countries a relevant part of top managers does not show this support, more pronounced in Spanish companies. In addition, the weight of each block of drivers to support business digitisation identified in the literature also differs between the two countries, with the top managers of Finish companies showing a more customer-driven approach, and in the case of Spain a more business-driven approach, whereas sustainability is the least mentioned driver in both cases, as an aspect to improve.
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Yue Lu, Pengfei Shi, Jianzhong Wu, and Jianming Rui. "An implementation of postal numerals segmentation and recognition system for Chinese business letters." In Proceedings of the Fifth International Conference on Document Analysis and Recognition. ICDAR '99 (Cat. No.PR00318). IEEE, 1999. http://dx.doi.org/10.1109/icdar.1999.791890.

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Yifan, Zhang. "Discussion of How to Write Business Letters in English on a Basic Level." In 7th International Conference on Education, Management, Information and Computer Science (ICEMC 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icemc-17.2017.4.

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Zhang, Chunxia. "A Study on the Application of the Cooperative Principle in Business English Letters." In 2016 7th International Conference on Education, Management, Computer and Medicine (EMCM 2016). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/emcm-16.2017.219.

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Churiyah, Madziatul, Rari Nitya Nirmala, and Yuli Agustina. "Learning Commercial Letters App to Improve Students’ Learning Outcomes." In The Fifth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-5 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201126.041.

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Zhao, Luwei. "Research on inquiry letters and tax avoidance based on fixed effects model." In ICEME 2022: 2022 13th International Conference on E-business, Management and Economics. New York, NY, USA: ACM, 2022. http://dx.doi.org/10.1145/3556089.3556136.

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Mulyawan Setiana, Soni. "Competencies Development for Lecturers at Faculty of Letters in Private University." In Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icobest-18.2018.32.

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