Dissertations / Theses: '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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Andersson, Sandra, and Anneli Wennerström. "Skulder – intressenters inställning till förslaget beträffande definition, recognition och derecognition i IASB:s föreställningsram." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-34501.

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Ett av världens huvudsakliga normgivningsorgan inom redovisningsstandarder är International Accounting Standards Board. Just nu pågår projektet att revidera föreställningsramen där grundtankarna för den finansiella rapporteringen redogörs. Studien kommer beröra förslag beträffande definition, recognition och derecognition av skuld. Olika intressenter har fått möjligheten att kommentera dessa förslag genom Comment Letters (CL) på ett tidigare utgett Exposure Draft (ED) 2015. Studiens syfte är att redogöra för olika intressentgruppers inställning till förslaget på definition, recognition och derecognition av skulder i IABS:s föreställningsram. Vidare är syftet att undersöka den bakomliggande anledningen till varför de ställer sig positiva eller negativa till förslaget. Slutligen är syftet att undersöka om informationsbehovet skiljer sig mellan intressentgrupperna beträffande definition, recognition och derecognition i IASB:s föreställningsram. Studiens bidrag är att bidra med en större förståelse inom ämnet samt att vara till nytta för normgivare och den framtida normgivningsprocessen. Detta görs genom att identifiera hur olika intressenter ställer sig till förslagen samt varför. Då det är viktigt att intressenters intressen tas hänsyn till för att föreställningsramen ska bli allmänt accepterad, kommer studiens resultat vara ett bidrag till den fortsatta utvecklingen av föreställningsramen. Studien baseras på de CL som inkommit till International Accounting Standards Board innan den 26 oktober 2015, vilket var sista datumet att lämna CL på ED 2015. Studien har avgränsats till att endast inkludera CL från normgivare, redovisningsprofessionen, banker, företag och akademiker. I studien behandlas 125 stycken CL. Därefter har en dokumentundersökning med en induktiv ansats gjorts. Resultatet av studien visar att en majoritet av intressenterna ställer sig positiva till förslagen beträffande definition, recognition och derecognition av skuld. Banker är den enda intressentgrupp som ställer sig negativa till förslaget vilket kan grunda sig i att de är oroliga att förslaget öppnar upp en möjlighet för företag att själva göra en bedömning om vilken redovisningsmetod de ska välja. Emellertid önskar alla intressenter att mer vägledning ges i föreställningsramen. Vidare går det att dra en slutsats att intressenterna önskar en mer regelbaserad föreställningsram. Utifrån studiens resultat kan det konstateras att projektet att revidera föreställningsramen bör fortgå då det finns oklara principer som behöver tydliggöras.
One of the world's main standard-setters in accounting standards is the International Accounting Standards Board. The project to revise the Conceptual Framework is ongoing. The Conceptual Framework sets out the basic concepts for financial reporting. This study will concern proposals regarding the definition, recognition and derecognition of liabilities. Various stakeholders have been given the opportunity to comment on these proposals through Comment Letters (CL) on a previously released Exposure Draft (ED) 2015. The purpose of this study is to account for the different interest groups' attitude towards the proposal for the definition, recognition and derecognition of liabilities in the IASBs’ Conceptual Framework. Furthermore, the purpose is to examine the underlying reasons why they have positive or negative attitude to the proposal. Finally, the purpose is to examine whether the need for information differs between the interest groups in terms of definition, recognition and derecognition in the IASBs’ Conceptual Framework. The contribution of the study is to contribute to a greater understanding of the subject, as well as to benefit the standard-setters and the future process for standard-setting. This is done by identifying the different stakeholders attitude towards the proposals and why. Since it is important that the interests of stakeholders will be taken into account in order for the Conceptual Framework to be widely accepted, the study's results will be a contribution to the continued development of the Conceptual Framework. The study is based on the CL submitted to the International Accounting Standards Board before October 26, 2015, which was the last date to leave a CL on ED 2015. The study has been limited to, include only CL from standard-setters, accounting professionals, banks, companies and academics. The study consists 125 CL. Then a document examination with an inductive approach has been made. The result of the study shows that a majority of stakeholders are in favor of the proposals regarding the definition, recognition and derecognition of liabilities. Banks are the only interest group who disagrees with the proposal, which may be because they are worried that the proposal opens up for the opportunity for companies to make an assessment of the accounting method they themselves should choose. However, all stakeholders want more guidance in the Conceptual Framework. Furthermore, it can be concluded that stakeholders wish for a more rule-based Conceptual Framework. Based on the results of the study, it can be noted that the project to revise the Conceptual Framework should continue as there are unclear principles that need clarification. This essay is written in Swedish.

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Noh, In Joon. "Essays on Drivers of Quality and Compliance Performance in the Pharmaceutical Industry: Policy, Manufacturing Strategy, and Organizational Learning Perspectives." The Ohio State University, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=osu1595014194719331.

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Hayes, Ellis A. "A descriptive study of perceived and assessed business letter writing problems of bankers in branch locations." Diss., Virginia Tech, 1992. http://hdl.handle.net/10919/37249.

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The study investigated business letter writing problems within the banking profession. It identified difficulties in letter writing aspects that bankers perceive; and it investigated the relationship of those perceived difficulties to assessed deficiency aspects in letters the bankers had written. A literature review revealed studies that addressed origination of business letters. These studies typically utilized either a survey of groups involved with writing or an analysis of completed letters. This raised the question of possible outcomes in combining the two approaches within a work setting. A Q-sort technique was used to determine perceptions of 15 branch location bankers concerning difficulty of 40 composition and 40 technical letter writing aspects. The bankers ranked the following composition aspects highest in difficulty: legalese; persuasion techniques; refusal conveyance; unfavorable news conveyance; conflict resolution; and direct versus indirect approach. They ranked the following technical aspects highest in difficulty: infinitives (split); sentence syntax; antecedents of pronouns; wordiness (excessive); dangling participles; and preposition usage. The bankers answered a survey concerning their access to training and instruction in business letter writing. Each banker submitted four recently originated business letters. Composition aspect deficiencies within bankers' submitted letters were assessed by a panel of post secondary business communication instructors. Combined grammar-checking software and researcher screening determined deficiencies for technical aspects of the letters. A total of 900 non-repetitive deficiencies were assessed in the 60 letters submitted -- an average of 15 per letter. comparative percentile rankings showed that perceived difficulties differed most from existing deficiencies in the following aspects: composition -- (perceived difficulties greater) refusal conveyance and euphemisms, (assessed deficiencies greater) sentence construction and letter organizing/structuring; technical -- (perceived difficulties greater) split infinitives and dangling participles, (assessed deficiencies greater) spelling and pronoun usage.
Ed. D.

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Hollenbaugh, Michael Steven. "Black Letter Law and The For-Profit College." Kent State University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=kent1447329970.

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Отрощенко, Лариса Степанівна, Лариса Степановна Отрощенко, and Larysa Stepanivna Otroshchenko. "Дизайн німецькомовних ділових листів." Thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/83323.

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У тезах представлено структуру та особливості німецькомовного ділового листа.
У тезах представлено структуру та особливості німецькомовного ділового листа.
В тезисах представлены структура и особенности немецкоязычного делового письма.
The structure and peculiarities of the German business letter have been presented in the abstract.

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Munnecom, Lorenna, and Miguel Chaves de Lemos Pacheco. "Exploration of an Automated Motivation Letter Scoring System to Emulate Human Judgement." Thesis, Högskolan Dalarna, Mikrodataanalys, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:du-34563.

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As the popularity of the master’s in data science at Dalarna University increases, so does the number of applicants. The aim of this thesis was to explore different approaches to provide an automated motivation letter scoring system which could emulate the human judgement and automate the process of candidate selection. Several steps such as image processing and text processing were required to enable the authors to retrieve numerous features which could lead to the identification of the factors graded by the program managers. Grammatical based features and Advanced textual features were extracted from the motivation letters followed by the application of Topic Modelling methods to extract the probability of each topics occurring within a motivation letter. Furthermore, correlation analysis was applied to quantify the association between the features and the different factors graded by the program managers, followed by Ordinal Logistic Regression and Random Forest to build models with the most impactful variables. Finally, Naïve Bayes Algorithm, Random Forest and Support Vector Machine were used, first for classification and then for prediction purposes. These results were not promising as the factors were not accurately identified. Nevertheless, the authors suspected that the factors may be strongly related to the highlight of specific topics within a motivation letter which can lead to further research.

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Красовська, А. О., Світлана Володимирівна Баранова, Светлана Владимировна Баранова, and Svitlana Volodymyrivna Baranova. "Навчання елементів написання ділового листа англійською мовою." Thesis, Сумський державний університет, 2016. http://essuir.sumdu.edu.ua/handle/123456789/46712.

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Листування – важлива частина ділового етикету, спілкування в мініатюрі. Оволодіння ним – це ціле мистецтво і водночас нелегка праця. У старших класах середньої школи, розпочинаючи курс або вводячи додатковий час на уроках англійської для ділових паперів, учитель повинен мотивувати учнів до вивчення нової інформації, пояснити, наскільки необхідними будуть ці знання в їхньому подальшому професійному житті. Наступним етапом уведення учнів у ділову кореспонденцію має стати мова, стиль, культура та особливості написання ділових паперів. Далі вже можливо приступати до ознайомлення з прикладами листів та способом їх оформлення.

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Viktorsson, Milton, and Marie Dunsjö. "VD-ordet i fokus : VD:s och investerares perspektiv på VD-ordet." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-68804.

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VD-ordet i noterade företags årsredovisningar har utvecklats till en av de delar som läses allra mest och som ofta anses ha en stor betydelse för företagets intressenter. Vad syftet med VD-ordet är och hur processen går till är dock tidigare studier oeniga om, likväl hur texten uppfattas hos intressenter. Genom att inta VD:s och investerares perspektiv kan luckan som tidigare forskning lämnat fyllas och därigenom öka förståelsen kring VD-ordet. Syftet med studien är att utifrån VD:s perspektiv bidra med kunskap kring innehållet i och processen bakom VD-ordet, samt tillföra en förståelse om hur dessa delar uppfattas av investerare. För att uppnå syftet har kvalitativa intervjuer genomförts med sex respondenter på noterade företag samt med fem privata investerare. Studien konkluderar att VD upprättar VD-ordet med syftet att bidra till en helhetsbild av företaget i årsredovisningen genom att sätta siffrorna i sammanhang samt vägleda om framtiden. Det är även en viktig del för att förmedla en positiv bild av företaget. VD-ordets upprättande kan även vara hänförligt till ett legitimitetsperspektiv, eftersom företagen genom VD-orden bemöter de krav som samhället ställer. Vidare är det sällan VD som skriver VD-ordet själv, utan det är en intern medarbetare eller extern byrå som skriver det utifrån VD:s tankar. Investerarna uppfattar VD-ordet som en vägledning till företagets räkenskaper som även möjliggör att skapa en helhetskänsla för företaget samt dess möjligheter att skapa framtida värde. Att VD sällan skriver VD-ordet själv är något som majoriteten av investerarna anser sänker VDordets trovärdighet och vikten de lägger vid texten.
The CEO-letter in listed companies’ annual reports has developed into one of the parts that is most frequently read and which often is considered to have a big impact on companies’ stakeholders. What the purpose is with the CEOletter and how the creating process goes to establish it is something which previous studies is ambiguous about, as well as how investors perceive the text. By examining the CEO and investor perspective this study intends to fill the gap from the previous studies, and thereby enhance the comprehension about the CEO-letter. Thus, the purpose of this study is from a CEO perspective contribute with knowledge about the content and the process of the CEO-letter, as well as bring an understanding about how investors perceive these parts. In order to achieve the purpose, qualitative interviews have been made with six respondents from public companies as well as with five private investors. An important conclusion is that CEO’s publish the CEO-letter with the purpose to contribute to a complete image of the company in the annual report by explaining the numbers and guide about the future. It is moreover an important part to mediate a positive image of the company. The publishing of the CEO-letter can furthermore be attributable to legitimacy reasons, because the companies respond through the CEO-letter to the demands which the society has. It is rarely the CEO himself that writes the CEO-letter, it is rather an internal coworker or an external bureau who writes the text, based on the CEO’s thoughts. The investors perceive the CEO-letter as guidance towards the numbers which also enable them to create an overall feeling about the company and their possibilities to create future value. The fact that the CEO rarely writes the letter is something which the majority of the investors consider to be something that lowers the trustworthiness of the CEO-letter and thereby also the extent which they put on the text.

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Sävenfall, Lovisa, and Matilda Grahl. "Impression management i VD-ordet : En kvantitativ studie om hur extern granskning påverkar användningen av impression management i VD-ord i hållbarhetsredovisningar." Thesis, Karlstads universitet, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-68606.

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Syfte: Syftet med denna studie är att bidra till ökad kunskap om huruvida extern granskning har någon påverkan på den eventuella användningen av impression management i VD-ordet i noterade svenska företags hållbarhetsredovisningar. Design och metod: Kvantitativ innehållsanalys där 30 dokumentstudier av VD-ord i hållbarhetsredovisningar har genomförts. Resultat: Studien visar att impression management är vanligast i form av större betoningar på positiva nyheter framför negativa, samt att företag i stor utsträckning väljer att ta åt sig äran för positiva nyheter än negativa. Studien visar däremot att extern granskning av hållbarhetsredovisningar inte har någon signifikant påverkan på hur företag eventuellt använder sig av impression management i VD-ordet. Praktiska implikationer: Genom studiens resultat kan företag och deras VD få en tankeställare gällande hur hållbar deras process för att skapa legitimitet egentligen är, eftersom presentationen av fördelaktig och ofördelaktig information ofta är i obalans. Studiens resultat kan också hjälpa investerare och andra intressenter att ha ett kritiskt förhållningssätt till VD-ordet och till värdet av extern granskning av hållbarhetsredovisningar. Med tanke på att den externa granskningen inte verkar fylla någon kvalitetsförbättrande funktion för företagen själva finns det utrymme för svenska lagstiftare att reflektera huruvida den nuvarande lagstiftningen angående den externa granskningen av hållbarhetsredovisningar är tillräcklig. Begränsningar och förslag till framtida forskning: En begränsning i studien är att resultatet inte är generaliserbart för alla svenska noterade företags hållbarhetsredovisningar, eftersom urvalet inte är slumpmässigt. En annan begränsning i studien är att den endast tar hänsyn till svenska noterade företag, vilket innebär att den inte tar hänsyn till andra stora svenska företag. Framtida forskning kan fokusera på att göra liknande jämförelser mellan företag i olika branscher som är intressanta ur ett hållbarhetsperspektiv, som exempelvis oljeoch drivmedelsindustrin. Framtida forskning skulle även kunna studera djupare hur extern granskning påverkar eventuell användning av impression management i hållbarhetsredovisningar.

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Jarl, Pontus, and Jonas Karlsson. "Transparens och jämförbarhet i IFRS 17 : En undersökning utifrån ett intressentperspektiv." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21606.

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Efter cirka 20 års arbete kommer en ny redovisningsstandard för försäkringskontrakt, den 1januari 2022, att träda i kraft. Standarden namnges International Financial Reporting Standards17 (IFRS) och kommer ersätta den nuvarande interimstandarden IFRS 4. Under denna tid har International Accounting Standards Board (IASB) tagit fram flera olika förslag förutformningen av IFRS 17. År 2013 publicerade IASB en så kallad reviderad Exposure Draft(ED) där företag och organisationer bjöds in att kommentera på de förslag som tagits fram. Dessa kommentarer, så kallade Comment Letters (CL), är av väsentlig karaktär för hur den slutgiltiga standarden kommer att se ut. Därav utgjorde dessa CL det empiriska underlaget i denna studie. Problemdiskussionen i studien visar att IFRS 4 har fått mycket kritik för att inte vara en tillräckligt transparent och jämförbar redovisningsstandard. Detta leder sedermera framtill studiens syfte. Syftet med denna studie är att ta reda på om intressenterna, som genom sina CL kommenterat på IASB:s reviderade ED från 2013, anser att förslagen i densamma kommer att leda till en merjämförbar och transparent redovisningsstandard. Dessutom syftar studien till att ta reda på om det föreligger mönster i intressenternas attityder till förslagen i 2013 års reviderade ED och i så fall vilka dessa mönster är. Totalt genererade den reviderade ED:n 198 CL från olika typer av intressenter. Studiens urvalsprocess medförde att 67 av dessa CL utgjorde det empiriska materialet. Då studiens syfte är att analyserna och tolka intressenternas attityder till förslagen i den reviderade ED:ngenomförs en kvalitativ innehållsanalys som innehåller inslag av både en induktiv och deduktivforskningsansats. Studiens resultat visar att majoriteten av intressenterna håller med om att förslagen som framförs av IASB i den reviderade ED:n från 2013 kommer leda till en mer transparent och jämförbar redovisningsstandard. Däremot är det många intressenter som påpekar att flera avförslagen är komplexa och svårförstådda. Vissa av kommentarerna från företagen och organisationerna som analyserats uttrycker även att denna komplexitet är något som riskerar att skada jämförbarheten och transparensen. De tydligaste mönstren från de CL som analyserats är att förslagen är en förbättring från nuvarande redovisningsstandard samt tidigare förslag från IASB. Dessutom uppvisas mönstret att förslagen i den reviderade ED:n kommer att leda tillökad jämförbarhet och transparens. Dock menar många intressenter att implementeringsprocessen kommer vara mycket tids- och resurskrävande. Studiens slutsatser visar att en majoritet av intressenterna ställer sig bakom förslagen som framförs i den reviderade ED:n. Däremot ställer sig många kritiska till komplexiteten i förslagensamt bristen på vägledning. Dessa slutsatser påvisar att IASB är på rätt väg att uppnå sitt mål med en redovisningsstandard som har en högre grad av transparens och jämförbarhet än den nuvarande.
After approximately 20 years of work, a new accounting standard will take effect January 1st, 2022. The standard is called International Financial Reporting Standards 17 (IFRS) and will replace the current interim standard IFRS 4. During this time The International Accounting Standards Board (IASB) has worked out several proposals for modeling IFRS 17. In year 2013IASB published a so called revised Exposure Draft (ED) where companies and organizations were invited to comment on the proposals. These comments, so called Comment Letters (CL) are of significant nature for how the final standard will be designed. Thus, the CL made up the empirical basis of this study. IFRS 4 has received a lot of criticism for not being comparable and transparent enough. This problem subsequently led to the purpose of this study. The purpose of this study is to ascertain if stakeholders who commented on IASB:s revised ED from 2013 consider that the proposals in the ED will lead to a more comparable and transparent accounting standard. Furthermore, the study aims to find out if there are patterns in stakeholders’ attitudes towards the revised ED and if so, what those patterns are. The revised ED generated 198 CL in total from several different stakeholders. The study’s selection process ended with a total of 67 CL which made up the empirical material. Because the purpose of this paper is to analyze and interpret the stakeholders’ attitudes towards the proposals in the revised ED, a qualitative content analysis will be performed. It will include elements of both an inductive and deductive research approach. The results of the study show that a majority of stakeholders agree with the proposals in the revised ED from 2013 and that it will lead to a more transparent and comparable accounting standard. However, many stakeholders point out that several of the proposals are complex and hard to understand. Some of the comments from the companies and organizations that have been analyzed expresses that the complexity is a factor that may damage comparability and transparency. The most distinct patterns from the CL that have been analyzed are that the proposals constitute an improvement compared to the previous accounting standard as well as earlier proposals from the IASB and that the proposals in the revised ED will lead to increased comparability and transparency. Nevertheless, many stakeholders’ express concerns that the implementation process will be very time- and resource consuming. The study’s conclusion shows that the majority of stakeholders are in favor of the proposals in the revised ED. However, many also raise concerns regarding the complexity in the proposals and the lack of guidance. In light of these conclusions, IASB is on the right path to achieve their objective of an accounting standard with a higher degree of transparency and comparability than the current one.

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Белых, А. А., and A. A. Belykh. "Типологические особенности деловой профессиональной коммуникации России и Китая (на примере деловой корреспонденции) : магистерская диссертация." Master's thesis, б. и, 2019. http://hdl.handle.net/10995/71053.

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В магистерской диссертации реализуется комплексный подход к анализу деловой корреспонденции восточной (китайской) и славянской (русской) лингвокультур с выделением наиболее значимых компонентов и типологических особенностей. Актуальность темы определяется необходимостью учета культурологических факторов при осуществлении профессиональной коммуникации представителями разных лингвокультурных сообществ, в частности, России и Китая, с целью повышения продуктивности деловых отношений. Объектом исследования является деловая корреспонденция русской и китайской лингвокультур. В ходе работы над исследованием применяется описательный метод, включающий обобщение и систематизацию полученной информации; сопоставительный метод, метод контекстуального анализа. Теоретическая значимость работы состоит в анализе китайских и русских деловых писем, определении их особенностей и связи с культурой. Практическая ценность исследования определяется возможностью использования его результатов в разработке курсов «Деловой русский и китайский», в курсах по сравнительной типологии русского и китайского языков, в специальных курсах по «Социолингвистике». В теоретической главе магистерской диссертации рассматриваются понятия деловой коммуникации и деловой корреспонденции, выявляются основные черты и особенности стиля делового общения (в том числе ведения корреспонденции) в русской и китайской культурах, приводится классификация деловой корреспонденции, задается алгоритм собственного исследования. В практической главе производится сопоставительный анализ деловых писем на русском и китайском языках, направленный на выявление и описание концептуально схожих черт, а также особенностей делового письма России и Китая на структурно-стилистическом и лингвистическом уровнях. Каждому письму на русском языке соответствует аналогичное по жанру письмо на китайском языке. Общее количество писем – 40.
The master's thesis implements an integrated approach to the analysis of business correspondence of Eastern (Chinese) and Slavic (Russian) linguistic cultures with the allocation of the most important components and typological features. The relevance of the topic is determined by the need to take into account cultural factors in the implementation of professional communication by representatives of different linguocultural communities, in particular, Russia and China, in order to increase the productivity of business relations. The object of the study is the business correspondence of Russian and Chinese linguocultures. In the course of work on the study, a descriptive method is used, including the generalization and systematization of the received information; a comparative method, a method of contextual analysis. The theoretical significance of the work consists in the analysis of Chinese and Russian business letters, determination of their features and connection with culture. The practical value of the study is determined by the possibility of using its results in the development of courses "Business Russian and Chinese", in courses on comparative typology of Russian and Chinese languages, in special courses on "Sociolinguistics". The theoretical Chapter of the master's thesis deals with the concepts of business communication and business correspondence, identifies the main features and features of the style of business communication (including correspondence) in Russian and Chinese cultures, provides a classification of business correspondence, sets the algorithm of their own research. The practical Chapter provides a comparative analysis of business letters in Russian and Chinese, aimed at identifying and describing conceptually similar features, as well as features of business writing in Russia and China at the structural, stylistic and linguistic levels. Each letter in the Russian language corresponds to a similar genre of the letter in the Chinese language. Thetotalnumberofletters – 40.

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Nilsson, Henrik, Marcus Palmgren, and Martin Ngorsungnoen. "CSR i VD:n har ordet – En kvantitativ innehållsanalys på OMXS30." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-13051.

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Årsredovisningar är ett ofta förekommande objekt inom redovisningsforskningen. Årsredovisningarna är en viktig kommunikationskanal mellan företaget och dess olika intressenter. Rapportens ändamål är primärt att ge intressenterna information om företagets resultat och finansiella ställning. Årsredovisningarnas karaktär har genom åren utvecklats och berikats med bland annat bilder och kompletterande textuella avsnitt. I denna studie har den narrativa delen av årsredovisningar ’VD:n har ordet’ studerats. Avsnittet utgör en viktig del av årsredovisningens frivilliga element, och är en av de mest lästa delarna. Samtidigt är ’VD:n har ordet’, till skillnad från flertalet andra delar i årsredovisningen, oreglerad. Detta ger företaget och den verkställande direktören stora möjligheter att kommunicera ut legitimitetskapande budskap till dess intressenter. Tidigare forskning visar att aktiviteter kopplade till CSR har en positiv påverkan på intressenternas inställning gentemot företaget. CSR är ett rymligt begrepp som innefattar relationen och ansvarstagandet mellan företag och samhälle. Det har visat sig ha stor betydelse för företagen att lyckas signalera dessa aktiviteter till intressenterna. Denna studie syftar till att ge en bättre inblick i hur svenska företag använder ’VD:n har ordet’ för att lyfta fram CSR. Vidare undersöks om det har skett en ökning av CSR-begrepp i ’VD:n har ordet’. Studien uppvisar att det inte finns något samband mellan företagens vinstmarginal och andel CSR-begrepp i ’VD:n har ordet’. Det går inte heller att urskilja ett samband mellan andel CSR-begrepp och andelen begrepp kopplade till resultat. Däremot kunde vi bevisa att det skett en linjär ökning av CSR-begrepp mellan år 2006 och 2015. Begrepp kopplade till resultat har minskat, om än inte linjärt.
Annual reports are a frequently used item in the accounting research. The annual reports are an important communication channel between the company and its various stakeholders. The purpose of the report is to give the stakeholders information about the company's earnings and financial position. The character of the annual reports has evolved over the years and has been enriched with, among other things, pictures and additional textual sections. In this study, the narrative part of the annual reports ‘CEO-letter’ has been studied. The section constitutes an important part of the annual report's optional elements, and is one of the most read sections. At the same time, the ‘CEO-letter’, unlike most other part of the annual report, is unregulated. This fact gives the company and the CEO a great opportunity to communicate legitimacy-creating messages to its stakeholders. Previous research shows that activities related to CSR have a positive impact on stakeholders' attitude towards the company. CSR is a spacious concept that includes the relationship and responsivities between the company and its society. It has been found to be of great importance for companies to successfully signal these activities to stakeholders. This study aims at giving a better insight into how Swedish companies use the 'CEO-letter' to highlight CSR. Further investigations are made if there has been an increase in the use of words related to CSR in the 'CEO-letters’. This study shows that there is no correlation between the company's profit margin and the share of CSR concepts in the ‘CEO-letter’. In addition, we could not discern a relationship between the share of CSR concepts and the proportion of concepts linked to results in the ‘CEO-letters’. On the other hand, we could prove that there has been a linear increase in CSR concepts over the past ten years. Furthermore, concepts linked to results have decreased, albeit not in a linear manner. Please note that the thesis language is in Swedish.

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Barkah, Rani, Yousef Cildavil, and Siyavoush Hassanzadeh. "Uppdragsbrevets påverkan på förväntningsgapet : – En empirisk studie på förväntningsgapet mellan revisorer och små aktiebolag." Thesis, Mälardalen University, School of Business, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-614.

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Title: The engagement letter influence on the expectation gap – An empirical study on the expectation gap between auditors and small incorporated companies.

Keywords: Engagement letter, Expectation gap, Misunderstanding, Auditing, Audit, External Auditor, Client, Communication, Knowledge, General view

Problem: People outside the audit society have some mood points in what an external auditor is and what she/he does. Not everybody can understand an audit report and connect the auditor’s responsibility to it. These mood points mutually with ignorance about the auditor and its tasks can result in disagreement between auditors and interested parties, who have different needs and expectations on the auditor, which leaves the auditor-role with a built-in conflict in its role. The authors, in this essay, investigate whether, the relative new law, who request the auditors to establish an engagement letter with the clients, has decreased the misunderstandings between auditors and small limited companies.

Purpose: This essay is meant to investigate if the engagement letter has decreased the expectations gap between external auditors and clients.

Method: Facts has been gathered with the help of interviews with external auditors as well with clients. The questions that were asked during the interviews were half-structured, which gave the respondent the freedom to answer the questions freely but within the scope that was interesting for this essay.

Result: This study show that FAR through its new regulations in RS, in this particular essay, the engagement letter has not fulfilled its purpose to decrease misunderstandings between external auditors and clients, in this case, small firms. The engagement letter has been received as a contract as one of many. Our study shows that there have been no evident differences in knowledge-transfer between external auditors and clients. The engagement letter is designed by auditors with expertise which is not understood by the clients, which leads to a lack of interest by the clients that also reflects on the auditors. It seems though the engagement letter considers as insurance, above all by the auditors in situations when an actual misunderstanding, with legal actions as consequences, occurs.

Titel: Uppdragsbrevets påverkan på förväntningsgapet – En empirisk studie på förväntningsgapet mellan revisorer och små aktiebolag

Nyckelord: Uppdragsbrev, Missförstånd, Förväntningsgap, Revision, Små aktiebolag, Revisor, Klient, Kunskap, Kommunikation, Allmän syn

Problem: Det finns delade meningar bland människor utanför revisionskåren om vad en revisor är och vad han/hon gör. Långt ifrån alla kan läsa en revisionsberättelse eller koppla revisorns ansvar till den. Den delade mening och okunskap om revisorn och dennes arbete kan leda till meningsskiljningar och missförstånd mellan revisorn och intressenter som har olika behov och förväntningar på revisorn, vilket lämnar revisorn med en inbyggd konflikt i sin roll. Författarna undersöker i uppsatsen om lagen om införandet av uppdragsbrevet har lett till ett minskat missförstånd mellan revisorer och mindre aktiebolag.

Syfte: Uppsatsen syftar till att undersöka om införandet av uppdragsbrevet har minskat förväntningsgapet mellan revisor och klienter.

Metod: Data har insamlats med hjälp av djupintervjuer med revisorer såväl som klienter. Frågorna som ställdes under intervjuerna var ostrukturerade där respondenterna kunde svara fritt på frågorna men där författarna styrde in diskussionen i områden som var aktuella för uppsatsen.

Resultat: Uppsatsen visar att FAR genom nya stadgarna i RS, i detta berörande fall, uppdragsbrevet, inte lyckats minska missförstånden mellan revisorer och klienter i småföretag på ett förebyggande sätt. Uppdragsbrevet har mottagits som ett avtal, bland många, där ingen märkbar skillnad kring kunskapsöverföringen mellan revisorer och klienter kan identifieras. Uppdragsbrevet utformas av revisorer vilka besitter expertkunskaper, inom revision, kunskaper som klienterna inte innehar, som i sin tur leder till ett ointresse bland klienterna, som även reflekteras på revisorerna. Däremot upplevs uppdragsbrevet som en trygghetsfaktor för framförallt revisorer vid eventuella fall där ett missförstånd, med rättsliga påföljder, skulle uppstå.

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Lejhage, Elin, and Nora Holmberg. "Ansvarens uttryck i VD-ordet." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-18811.

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Idag står världen inför stora klimatförändringar där industribranschen står för cirka en tredjedel av växthusutsläppen. För att jorden ska vara bestående till kommande generationer krävs det hårt arbete kring hållbar utveckling, framförallt inom industrier. Stora industriföretag upprättar idag en hållbarhetsredovisning utefter de lagkrav som finns. Det arbetet företagen gör gällande hållbar utveckling återspeglas i hållbarhetsredovisningen. En del av hållbarhetsredovisningen benämns som VD:n har ordet, vilket är den del som står i fokus i denna studie. Studien grundas i hur ekonomiskt, socialt och ekologiskt ansvar uttrycks i VD-ordet utifrån medkänsla, plikt och fara. Studien kommer även att närmare studera varför stora industriföretag använder VD-ordet för att uttrycka dessa ansvar utifrån legitimitet och yttre tryck. En kvalitativ metod har använts där studien delas in i två olika steg. Det första steget är att en granskning av VD-ordet i sex stycken företags hållbarhetsredovisningar har genomförts. Detta för att få reda på hur ekonomiskt, socialt och ekologiskt ansvar uttrycks utifrån kategorierna medkänsla, plikt och fara i VD-orden. VD-orden har granskats från respektive företag mellan år 2016 - 2019 för att kunna jämföra mellan åren inom företag, mellan sektioner inom branschen samt mellan samtliga företag. Det andra steget bestod av intervjuer med tre av företagen. Detta gjordes för att ta reda på om legitimitet eller yttre tryck kan ha en påverkan på varför VD-ordet används för att uttrycka ansvaren. För att besvara frågan om varför stora industriföretag använder VD-ordet för att uttrycka ansvaren har två teorier använts, legitimitetsteorin och institutionella teorin. Detta för att få en överblick om företagen använder VD-ordet för att uttrycka ansvaren utifrån samhällets normer och värderingar eller om det förekommer något yttre tryck som påverkar.
Today, the world is facing major climate changes where the industrial sector stands for approximately a third of the worlds greenhouse gas emissions. In order for the earth to be able to last for generations to come, hard work in sustainable development is required, especially within industries. Nowadays, large industrial companies in Sweden prepare a sustainability report based on legal requirements. The work that the companies do on sustainable development is reflected in their sustainability report. The part of the sustainability report, called the CEO’s letter, is the part that this study has focused on. The study is based on how the financial, social and ecological responsibilities are expressed in the CEO’s letter and why large industrial companies use the CEO’s letter to express these responsibilities. The three responsibilities will be based on three categories: compassion, duty and danger. A qualitative method has been used and the study has been divided into two different steps. In the first step, we examined the CEO’s letter within six companies’ sustainability reports. This was done in order to find out how the financial, social and ecological responsibilities are expressed based on the categories compassion, duty and danger in the CEO’s letter. The CEO’s letter has been reviewed from the companies in the study, between the years 2016 to 2019. This is made in order to compare the companies between the years, between sections within the industry and between all the companies in the study. The second step consisted of interviews with three of the companies to find out if legitimacy or external pressure could be the reason why large industrial companies use the CEO’s letter to express the responsibilities. Legitimacy and external pressure can be explained by two theories, the legitimacy theory and the institutional theory. This was made to get an overview of whether the companies use the CEO’s letter to express responsibilities based on society’s norms and values or if an external pressure exists that can affect the companies.

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25

Badran, Jana. "La présentation des exigences de profitabilité, de responsabilité sociale et de leur articulation dans les messages des dirigeants : le cas Carrefour." Phd thesis, Université Paris-Est, 2011. http://tel.archives-ouvertes.fr/tel-00662502.

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La présentation des exigences de profitabilité, de responsabilité sociale et de leur articulation dans les discours des dirigeants : le cas Carrefour. Notre recherche a pour objet d'analyser comment les dirigeants -au nom de leur entreprise- présentent et articulent, dans leurs discours, les deux exigences majeures du capitalisme d'aujourd'hui : celle de maximisation de la valeur pour l'actionnaire et celle de Responsabilité Sociale des Entreprises (RSE). La première, portée par les investisseurs institutionnels dans le cadre d'un " capitalisme financier ", s'est constituée à l'adresse des entreprises cotées et de leurs dirigeants, et semble s'imposer au modèle français de gouvernement d'entreprise. La seconde, l'exigence de RSE -portée par les acteurs de la société civile- pousse les entreprises et leurs dirigeants à se préoccuper des dimensions sociales et environnementales de leur activité. Dans cette perspective, une étude empirique longitudinale a été menée sur les messages des Rapports Annuels et des Rapports de Développement Durable du Groupe Carrefour sur la période 1993-2007. Elle a permis d'observer une domination de plus en plus totale des critères du capitalisme financier sur les discours des dirigeants et de renforcer les thèses de la concomitance de l'émergence du discours de la maximisation de la valeur pour l'actionnaire et de la RSE et de la faible articulation des deux discours.

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CHEN, SHUN-DE, and 陳舜德. "Computerized generation of business letters in English." Thesis, 1990. http://ndltd.ncl.edu.tw/handle/68291311815674860230.

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Bingham, Chelsea. "The selected correspondence of Joan Aiken and Charles Schlessiger: 1963-1964." Thesis, 2013. https://hdl.handle.net/2144/15168.

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Please note: Editorial Studies works are permanently embargoed in OpenBU. No public access is forecasted for this item. To request private access, please click on the locked Download file link, and fill out the appropriate web form.
This selection of letters annotates the correspondence of author Joan Aiken with her literary agent, Charles Schlessiger of Brandt & Brandt (now Brandt & Hochman) from 1963-64. The letters begin with her introduction to Schlessiger through her father, poet and novelist Conrad Aiken, who worked with the same agency. The correspondence reveals a fast-paced lifestyle as Aiken raised two children in a single-parent household and produced at least two titles a year from 1963 until the end of her career. Between 1962 and 1964 Aiken published some of her most important work, including the first two installments in the Wolves of Willoughby Chase series, while working on a number of other pieces for adults. The letters reveal the day-to-day business required to maintain a trans-Atlantic literary career.
2031-01-01

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Wu, Ailun, and 吳艾倫. "From the Viewpoints of Language Economy to Construct the Concise Translation Strategies of Business Letters." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/64478831958253901158.

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碩士
輔仁大學
翻譯學研究所在職專班
98
Business letters are one of the major communication tools in business transaction. But, due to time pressure, translators of business letters often have to accomplish the task soon enough; hence arise lots of problems in translation. These problems, generally speaking, include redundancy, ambiguity in expression, and failure to use professional terms. But so far, not many researches have ever addressed these problems, and hence it is necessary to work out some strategies for translating business letters. Given the nature of business letters, conciseness and efficiency are two main considerations in the translation of business letters; however, conciseness and efficiency are at odds with each other. How to solve this thorny problem? This thesis will make use of Grice's Cooperative Principle and the theory of Language Economy to tackle this thorny problem. Selected corpus will be analyzed to establish model translation practice so as to form good strategies in business letter translation. This thesis will also point out which characteristic of business letter matches which maxim of the Cooperative Principle in question. Finally, the breach of the Cooperative Principle will also be discussed. This thesis will start with some deliberation on the relationship between the theory of business letter translation and the issue of economy. Then random selected corpus that this thesis uses comes from a wide range of both importing and exporting business letters. They will be carefully analyzed to construct some concise translation strategies. The conclusion on translation strategies, it is hoped, will prove that Cooperative Principle is valid and can be used in concise translation of business letters. The thesis ends with some findings for concise translation strategies which includes Deletion, Omission, Professional Terms, Straightness, Abbreviation, Reduction, Substitution, Weakening and Listing. This thesis expects to assist translators to analyze the target language more efficiently and easily, and to provide translators with more clear strategies to work with when the job needs to be done.

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Chiang, Hsiu-Yu, and 江秀瑜. "Pragmatic Translation on Request and Apology: Using Translations of Business Letters from Chinese into English as Examples." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/42cdp7.

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碩士
長榮大學
翻譯學系碩士班
102
To advance business cooperation, it is important to adopt Politeness Principles in writing business letters. Politeness strategy is one of the most important pragmatic strategies to achieve the win-win outcome in business communication. When we translate business letters, how to express requests and apologies politely is quite important. We should try our best to make people feel comfortable. Thus, to a certain extent adopting politeness strategy in business letters can help achieve desirable results from business negotiations. Previous studies on euphemism and politeness principles in business letters seldom focused on how to translate and express the request and apology politely based on the politeness principles. In addition, there are few studies relating translation of business letters from Chinese to English to the translator’s English proficiency level and the influence of the source text on the choice of politeness strategies when translating requests and apologies. This study analyzed the translations of business letters by undergraduate and graduate students of different English competency levels. By using Leech’s (1983) English politeness maxims and Gu’s (1990, 1992) Chinese politeness maxims as evaluation benchmarks, this study identified the differences in the choice of politeness maxims to express requests and apologies. The study finds that the translators who have different English competency levels have clearly shown different characteristics in their use of politeness maxims when translating business letters from Chinese to English. This study also shows translators with different English competency levels tend to differ significantly in their choices of politeness maxims when they translate requests and apologies: those with higher English competency levels use more politeness maxims than those with lower levels. Based on the results, we make some suggestions to help improve the current practice and teaching in translation of business letters.

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Juan, Hui-ting, and 阮惠婷. "Discourse Analysis of English Business Letters from the Perspective of Systemic Functional Grammar - Inquiry, Sales and Complaint EBL." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/5de9vk.

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碩士
國立屏東商業技術學院
應用英語系(所)
102
Abstract With the globalization of economy and the development of multinational cooperation, English Business Letter (EBL) has been generally a powerful media for international business transaction. There have been many kinds of instructive publications in this field; however, few of them study a linguistic perspective. Therefore, the aim of this research attempts to analyze EBL from the perspective of SFL. More specifically, exploring the linguistic characteristics of successful business letters from the perspective of Systemic Functional Grammar (SFG) is the focus of the study. This research adopts a discourse analysis method and collects three kinds of business letters which are inquiry, sales and complaint as corpus data. The qualitative analysis is in the framework of the lexico-grammatical realization through the two metafunctions, including the Transitivity and the Mood system. Besides, the quantitative analysis was conducted through descriptive statistics in this study. Four principal findings are listed as follows: a) the analysis of Transitivity system shows that the most frequently used process types in the chosen texts are material, relational and mental processes. Also, the participant (Actor) of material process type is predominant; b) Location, Cause and Manner are mainly used circumstantial elements; c) the analysis of Mood system represents that the declarative mood is used mostly and imperative is the second; d) As for modality, modulation is used more than modalization in inquiry and complaint business letters, but the selections are contrary to those of sales letters. The findings of this thesis indicate that the theories of SFL may be of importance in analyzing business letter texts and it is indeed an effective approach of discourse analysis. It is hoped that the present study will provide EBL learners with a better understanding of business language, enhance the ability of planning EBL reading and writing courses for instructors as well. Keywords: Systemic Functional Linguistics (Grammar); Ideational and Interpersonal Metafunctions; Transitivity; Mood and Modality; English Business Letters (EBL)

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Wu, Tzu-Ching, and 吳子靖. "Using Blockchain Technology for improving International Business Process:A case of Letter of Credit." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/26nrjb.

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32

Paton, R. Bruce. "Beyond the letter of the law harnessing the potential of voluntary environmental initiatives /." Diss., 2001. http://catalog.hathitrust.org/api/volumes/oclc/48491779.html.

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Alves, João Laureano Gonçalves. "Sistema de Business Intelligence no projeto educativo de Guimarães." Master's thesis, 2015. http://hdl.handle.net/1822/42108.

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Dissertação de mestrado integrado em Engenharia e Gestão de Sistemas de Informação
Cada vez mais, a sociedade caminha para uma era dominada pela tecnologia e pela informação. Esta era, ao nível organizacional, carateriza-se pelo crescimento exponencial da quantidade de dados que as organizações armazenam. Este fator, leva a que as organizações sintam a necessidade de adotar mecanismos que sejam capazes de extrair desses dados, a informação fundamental para o suporte à tomada de decisão e respetivo sucesso do negócio. A Câmara Municipal de Guimarães, no contexto desta realidade, tem verificado que ao nível da gestão da sua rede escolar surge a necessidade de proceder a alterações que levem a uma adaptação da sua oferta ao nível da rede escolar, como consequência das alterações demográficas da população. A carta educativa é, para cada município, um dos instrumentos de gestão escolar que ajuda a definir planos e ações para colmatar os problemas existentes. Esta carta aglomera toda a informação proveniente das escolas. A par disto, associam-se também as alterações demográficas, com o número de jovens a decrescer, o que ano após ano tem obrigado à mudança de rumo por parte da gestão escolar. Dadas as necessidades anteriormente mencionadas, surge a proposta de conceção de um sistema de Business Intelligence, com a inclusão de um Data Warehouse, que irá possibilitar à Câmara Municipal de Guimarães o acesso à informação de gestão necessária para a elaboração da carta educativa. Este documento tem como objetivo mostrar todo o trabalho desenvolvido na proposta e conceção de um protótipo de um sistema de Business Intelligence que seja capaz de auxiliar a Câmara Municipal de Guimarães na gestão da sua rede escolar. Este sistema inclui um Data Warehouse como repositório integrado dos dados, bem como mecanismos de processamento de dados geo-referenciados e processamento analítico dos mesmos através de on-line analytical processing (OLAP). Como resultado, apresenta-se uma plataforma que é capaz de disponibilizar mecanismos analíticos, através de um conjunto de reports e dashboards, que visam auxiliar a tomada de decisão ao nível da gestão municipal.
Increasingly, society is heading towards an era dominated by technology and information. This era, at the organizational level, is characterized by the exponential growth of the amount of data that organizations store. This factor leads the organizations to feel the need to adopt mechanisms be able to extract from such data, fundamental information to support the process of decision-making and respective business success. The Municipality of Guimarães, in the context of this reality, has realized that in the management of its school system, there is the need to make changes in order to adapt its offer to the level of the school system, as a consequence of demographic population changes. The educational letter is, for each Municipality, one of the school management tools that helps define actions and plans to address existing problems. This letter integrates information from all the schools. Beside this, and due to the demographic changes, with the number of young people decreasing year after year, infrastructural adaptations need to be done. Given the above requirements, this work proposes the design and implementation of a prototype for a Business Intelligence system, including a Data Warehouse, which will enable the Municipality of Guimarães to access and manage the necessary information for setting up the education letter. This document aims to show the work done for the concretization of this Business Intelligent system, which is able to assist the Municipality of Guimarães in the management of its entire school system. The implemented prototype includes a Data Warehouse as an integrated repository of data and spatial data processing using online analytical processing (OLAP). As result, it is presented a platform that is capable of provide analytical mechanisms through a series of reports and dashboards, aimed to assist the process of decision-making at the level of local administration.

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Cheng, Pin-Yu, and 鄭秉宇. "Study of Taiwan-based Banks’ credit Management of The Letter key Influence Factor to Mainland China Area Taiwanese Businessma." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/17112525030565042066.

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碩士
中國文化大學
國際企業管理研究所
99
ince the opening up of cross-strait economic and trade policies, some Taiwan-based banks have already landed, the banks are now activelyexpanding the mainland financial market in order to upper hand, and credit business for the bank's most important business, and credit spreads due to the mainland much higher than in Taiwan, that the successful grasp opportunities, banks must re-division of the financial landscape, this study decision-making laboratory analysis (DEMATEL), look for the introduction of capital on the mainland banking sector during the credit business in Taiwan, important factor affecting the credit business, and to identify factors and the causal rela-tionship and importance. The results found that "with or without collateral," "loan amount size" and "borrowing house-hold factors" affecting the mainland before the three important factors in credit business, "political risk" in the overall measure, the most significant and the impact of other indicators than to be af-fected more than other indicators, as an important catalyst affect other indicators, it is suggested that Taiwanese banks in mainland China Taiwan business credit, you should consider "whether the col-lateral," "loan amount size" and "borrowing household factors" and other factors, Taiwan and the mainland government should be more active consultation with the principles of equality and mutual benefit under the framework of cross-strait financial exchanges to accelerate the establishment of related systems, will minimize political interference in order to reduce cross-strait political risk, the key factor in this study in the future credit possible impact on practice, to analyze and give sugges-tions for improvements one by one, hope the findings based on the domestic banking sector by pro-viding credit for mainland-based Taiwanese business viable proposals to be put can receive, under-stand exactly what risk and make profits.

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Albrechtová, Barbora. "Problémy s jazykem administrativy z pohledu tazatelů jazykové poradny." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-332031.

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The diploma thesis is devoted to the analysis of inquiries sent to the language consulting centre of the Institute of the Czech Language of the Academy of Sciences of the Czech Republic, in which inquirers formulate the problems that arise during creation of administrative style texts. The primary source is the internal database of the language consulting centre from which the inquiries sent via e-mail in 2010 were chosen. Analysis seeks to provide a comprehensive overview of the given issue and it is concentrated into three main points, namely classification of inquiries by language levels, classification of inquiries by function of the text and analysis of attitudes of inquirers. The aim of the thesis is to find out what the most frequent problems of the administrative style texts solved by interviewers are, what the nature of these problems is and whether attitudes of inquirers show any trends.

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Frazer, Linda. "Juridical gyroscopic orientation of transnational business negotiations." Thèse, 2017. http://hdl.handle.net/1866/21175.

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Dissertations / Theses on the topic 'Business letters'

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