Dissertations / Theses: 'Business report'

1

Korokhtenkova, Daria. "Internship report." ScholarWorks@UNO, 2009. http://scholarworks.uno.edu/aa_rpts/104.

Abstract:

This report describes the internship I spent at the Krasnodar Regional Center of Fine Arts in Russia. The Art Center is a leading fine arts organization in the Krasnodar Region of the Russian Federation and as such operates under the principles governing arts organization in Russia in general. I describe the managerial structure of the Art Center and responsibilities of each department, explain the specifics of the Art Center and the difficulties, problems and barriers that impact the functioning of the Art Center. I also present an in-depth analysis of the strengths and weaknesses as well as threats and opportunities available to the Art Center as identified through a SWOT analysis. After analyzing the four basic areas of this art organization including management, marketing, development and financial management, and comparing them to best practices in the field, I suggest recommendations to help remedy the weaknesses, emphasize the strengths and resolve identified problems. The steps required to implement the recommendations suggested are also presented. Finally I discuss the contribution to the Art Center including both its short and long-term effects of my participation on the organization.

APA, Harvard, Vancouver, ISO, and other styles

2

Morales, Mejía Ruddy Jerome. "Business consulting report de Andrade Gutiérrez." Master's thesis, Pontificia Universidad Católica del Perú, 2020. http://hdl.handle.net/20.500.12404/16762.

Full text

Abstract:

El sector de la construcción no viene presentando incremento del índice de productividad en los últimos veinte años, en comparación con otros sectores como la manufactura, la cual viene incrementando año tras año sus niveles de productividad. Este incremento se puede ver reflejado por algunos motivos tales como, nuevas formas de realización del trabajo, desarrollo de tecnología, innovación entre otros aspectos. Andrade Gutierrez es una constructora multinacional brasileña fundada en el año 1948 con presencia en más de 44 países. Cuenta con más de 900 proyectos ejecutados, destacándose entre ellos, Estadios, Refinerías, Carreteras, Puertos y Aeropuertos, Hidroeléctrica, Ferrovías, entre otros. El objetivo de la presente consultoría es identificar el problema principal que no permite a Andrade Gutierrez alcanzar sus objetivos, analizando la causa raíz y proponiendo contramedidas que permitan eliminarlas. Se encontró que el problema principal gira en torno al no-logro del cumplimiento de la rentabilidad presupuestada por proyecto, obteniéndose en varios casos proyectos con rentabilidad por debajo de lo presupuestado. Luego de varias sesiones de trabajo con los equipos de distintos proyectos, se detectó que la causa raíz a su problema estaría relacionada con la gestión de la productividad. Es en base a este análisis y la literatura investigada que se propone una serie de iniciativas para que Andrade Gutierrez pueda alcanzar sus objetivos de rentabilidad, reforzando su modelo de gestión y control de la productividad a través de levantamiento diario de información, análisis y mejora de la productividad a través de indicadores clave de desempeño, estableciendo un sistema que permita tomar contramedidas proactivamente para el cumplimiento del margen de los proyectos, ya que como se detallará en la presente investigación, las dos terceras partes de los proyectos de Andrade Gutierrez no cumplen la meta de rentabilidad, con catorce puntos porcentuales por debajo, la consultoría propone las iniciativas necesarias para iniciar la implementación con tres proyectos pilotos y luego sea desplegado por toda la organización.
The construction sector has not been showing an increase in the productivity index in the last twenty years, compared to other sectors such as manufacturing, which has been increasing its productivity levels year after year. This increase can be seen reflected for some reasons such as, new ways of carrying out work, technology development, innovation, among other aspects. Andrade Gutierrez is a Brazilian multinational construction company founded in 1948 with a presence in more than 44 countries. Andrade Gutierrez has more than 900 executed projects, standing out among them, Stadiums, Refineries, Highways, Ports and Airports, Hydroelectric, Railways, among others. The objective of this consultancy is to identify the main problem that does not allow Andrade Gutierrez to achieve its objectives, analyzing the root cause and proposing countermeasures to eliminate them. It was found that the main problem revolves around the non-achievement of compliance with the budgeted profitability per project, obtaining in several cases projects with profitability below the budget. After several work sessions with the teams of different projects, it was detected that the root cause of their problem would be related to productivity management. It is based on this analysis and the researched literature that a series of initiatives are proposed so that Andrade Gutierrez can achieve his profitability objectives, reinforcing his management and productivity control model through daily information gathering, analysis and improvement of productivity through key performance indicators, establishing a system that allows proactive countermeasures to be taken to comply with the project margin, since, as will be detailed in this investigation, two-thirds of Andrade Gutierrez's projects do not comply with the profitability goal, with fourteen percentage points below, the consultancy proposes the necessary initiatives to start the implementation with three pilot projects and then be deployed throughout the organization
Tesis

APA, Harvard, Vancouver, ISO, and other styles

3

Castello, Rubín Helga Estefanía. "Consulting report - Creditex S.A.A. – new business unit." Master's thesis, Pontificia Universidad Católica del Perú, 2018. http://tesis.pucp.edu.pe/repositorio/handle/123456789/12731.

Full text

Abstract:

Creditex is one of the largest textile companies in Peru, located in Lima, specializing in yarns, fabrics, and apparels. The United States is one of its leading export markets. The company required consulting help to start a new business unit owing to lack of business growth due to rising competition from low-wage South East and South Asian countries. The developed countries focus on innovation and R & D, where they lead the Technical Textiles and Intelligent Textiles. The technical textiles have various applications in various industries such as automotive, construction, medical, etc. The companies who have taken the technical textile and smart textile route have shown tremendous progress in business performance. The evidence shows the company believes in a follower approach. Creditex wants to use their expertise and would like to opt for a related diversification in technical textiles. It leaves us with the most encouraging choices, medical and protective, which have great growth opportunities. Once again, both these fields are diverse, sticking to uniforms (medical and protective), where Creditex has the know-how, capacity, and the budget seems a right fit. The medical uniform segment is the most promising field due to a significant rise in old-age population across the world which calls for setting up more hospitals and more healthcare workers. The healthcare market in North America shows a positive growth forecast for the next ten years. A product development strategy was developed for creating the new business unit. The project ends with the conclusions and recommendations as well as introducing the "Innovation DNA" within the organization.
Creditex es una de las compañías textiles más grandes del Perú, con sede en Lima, especializada en hilados, telas y prendas de vestir. Estados Unidos es uno de sus principales mercados de exportación. La compañía requirió de ayuda de consultoría para comenzar una nueva unidad de negocios debido a la falta de crecimiento comercial debido a la creciente competencia de los países del sur y sudeste de bajos salarios. Los países desarrollados se centran en la innovación y la I + D, donde lideran los Textiles Técnicos y los Textiles Inteligentes. El textil técnico tiene diversas aplicaciones en varias industrias como la automovilística, la construcción, médica, etc. Las empresas que han tomado la ruta textil técnica y textil inteligente han mostrado un progreso tremendo en el rendimiento comercial. La evidencia muestra que la compañía cree en un enfoque de seguimiento. Creditex quiere utilizar su experiencia y le gustaría optar por una diversificación relacionada en textiles técnicos. Nos deja las opciones más alentadoras, médicas y protectoras, que tienen grandes oportunidades de crecimiento. Una vez más, ambos campos son diversos, se adhieren a los uniformes (médicos y de protección), donde Creditex tiene el conocimiento, la capacidad y el presupuesto parece ser el adecuado. El segmento de uniformes médicos, el campo más prometedor debido a un aumento significativo en la población de personas mayores en todo el mundo, lo que requiere la creación de más hospitales y más trabajadores de la salud. El mercado del cuidado de la salud de América del Norte presenta un crecimiento positivo pronosticado para los siguientes diez años. Se desarrolló una estrategia de desarrollo de productos para satisfacer los requisitos de demanda y crear una nueva unidad de negocios. El proyecto concluye con las conclusiones y recomendaciones, introduciendo el "ADN de Innovación" dentro de la organización.
Tesis

APA, Harvard, Vancouver, ISO, and other styles

4

Escalante, Arenas María Ángela, Champi Renzo Andree Menautt, Condori Cristel Judith Palma, and Vizcarra Rogger Andree Zea. "Business consulting report de la empresa TECSUP." Master's thesis, Pontificia Universidad Católica del Perú, 2021. http://hdl.handle.net/20.500.12404/20492.

Full text

Abstract:

El Instituto de Educación Superior en el Perú (TECSUP), fue fundado el año 1982 con el propósito de impulsar la educación a través de la formación y capacitación de profesionales apoyándose en la innovación, infraestructura y tecnología de punta. El desarrollo tecnológico y la coyuntura del COVID 19 han generado una disminución en los ingresos de los segmentos Jóvenes y Empresa principalmente en la sede Sur. A pesar de que la empresa continúa siendo rentable, se requiere brindar una oferta educativa de acuerdo a las nuevas necesidades del mercado. Por estas razones, la consultoría tuvo como objetivo investigar y generar un prototipo que ayude a la empresa en su transición de una oferta educativa virtual permitiéndole brindar un mejor servicio de forma más rentable y eficiente. Basado en la revisión de la literatura y el marco teórico de la metodología de Rediseño de Procesos de Davenport y Short (1990), el proyecto de consultoría propuso elaborar una reestructuración de procesos críticos, esta elección se efectuó mediante una evaluación cualitativa. Sin embargo, por requerimiento del cliente la solución tendrá que considerar el alineamiento a las “08 Condiciones Básicas de Calidad” dispuestas por SUNEDU; así como: la Ley N°30512 – Ley de Institutos y Escuelas de Educación Superior y la Resolución Viceministerial N°020-2019 MINEDU. El plan de implementación consta de cinco etapas, las cuales contemplan los aspectos para el cumplimiento de la normativa aplicable a la empresa, concluyendo en la creación de un Modelo Estratégico de Gestión Virtual Educativa el cual está basado en tres pilares: Procesos críticos, motor de innovación y practica virtual. A pesar de los problemas identificados durante la implementación, el resultado de la consultoría logro un aumento del 5% en la satisfacción del cliente y una mejora de la calidad educativa, lo que redundara en un incremento significativo de ventas. Asimismo, se logrará una optimización del clima laboral y del desempeño de los colaboradores.

APA, Harvard, Vancouver, ISO, and other styles

5

Marin, Anicama Mónica Giuliana. "Consulting report - Bigmond mexican market entry business plan." Master's thesis, Pontificia Universidad Católica del Perú, 2018. http://tesis.pucp.edu.pe/repositorio/handle/123456789/12735.

Full text

Abstract:

Bigmond is a Peruvian company dedicated to the search of top executives offering a superior value proposition in the market. Given the great acceptance in Peru, the firm is keen to expand its commercial activities to Mexico to become a multinational company. The objective of the project is to develop a viable business plan for Bigmond's entry into the Mexican Executive search market. An external market analysis was carried out to identify opportunities and threats that could influence the success of the project. In addition, an industry analysis to assess Porter’s Five Forces was carried out. After identifying the key factors, a qualitative and quantitative study of the Mexican market was conducted to define the target market of the project in which Bigmond should focus. The historical development of Mexico's industries, the growth forecast, the demand for talent by sector, the provision for outsourcing services in companies, the concentration of potential companies at the regional level and the main market trends were taken into consideration for the assessment. Results showed that the target market should focus on the central region of Mexico and on the development of the technology industry in each of these four main economic sectors: Marketing and Communications, Manufacturing, and Financial Services and Construction. Within a next step opening a branch in Mexico City has been identified as the most suitable entry strategy for Bigmond. Then, the implementation plan included the marketing mix, which showed that one of the key success factors will be the development of brand equity. Finally, the financial analysis indicated a resulting economic TIR of 102.5% and a NPV of US $ 309,000. In addition, a sensitivity analysis assessed the expected market share. Findings of the nine scenarios showed an expected minimum IRR above 15% and a NPV greater than zero. This leads to the conclusion that establishing a commercial activity in the Mexican market is a feasible option with a promising outlook for Bigmond.
Bigmond es una empresa peruana dedicada a la búsqueda de altos ejecutivos con una gran propuesta de valor en el mercado. Dada la gran aceptación en el Perú, la firma tiene mucho interés en extender sus horizontes y llevar su propuesta de valor a México. El objetivo del proyecto es desarrollar un plan de negocio viable para la entrada de Bigmond al mercado de Executive search en México. Para ello, se realizó un macro análisis de mercado para identificar oportunidades y amenazas que podrían influenciar el éxito del proyecto. Además, se realizó un análisis de la industria a través de las cinco fuerzas de Porter. Luego de identificar los factores claves, se realizó un estudio cualitativo y cuantitativo del mercado mexicano para definir el mercado objetivo del proyecto en el cual Bigmond debe enfocarse. Se tomó en consideración el desarrollo histórico de las industrias de México, el pronóstico de crecimiento, la demanda de talento por sector, la disposición por los servicios outsourcing en las empresas, la concentración de potenciales empresas a nivel regional y las principales tendencias del mercado. El resultado definió que el mercado objetivo se ubica en la región central de México y debe enfocarse en cuatro principales sectores económicos: Marketing y comunicaciones, Manufactura, Servicios Financieros y Construcción, con un gran enfoque en el desarrollo de la industria tecnológica en cada uno de los sectores. A continuación, se desarrolló la estrategia de entrada que tuvo como resultado crear una sucursal en la ciudad de México. Luego, se llevó a cabo el plan de implementación través del marketing mix el cual desplegó que el principal factor clave de éxito será el desarrollo del valor de marca. Finalmente, el estudio financiero dio como resultado un TIR económico de 102.5% y un VAN de 309 mil dólares americanos, además se realizó un análisis de sensibilidad con la cuota de mercado y el crecimiento del negocio, los nueve escenarios desplegaron un TIR superior al 15% y un VAN mayor a cero. Lo cual permite concluir que el proyecto de entrada al mercado mexicano es viable y factible.
Tesis

APA, Harvard, Vancouver, ISO, and other styles

6

Barahona, Castillo Leandro, Moscol Alejandra Fernandez, Flores Melissa Núñez, and Adasme Francisco Zeballos. "Business consulting report de la empresa Tecnofil S.A." Master's thesis, Pontificia Universidad Católica del Perú, 2021. http://hdl.handle.net/20.500.12404/18991.

Full text

Abstract:

Tecnofil S.A. es una empresa privada que se fundó el 4 de abril de 1975. La empresa se dedica a la metal mecánica, transformación y comercialización de metales no ferrosos, principalmente el cobre con una estrategia basada en la ampliación y diversificación de su portafolio de productos y mercados, tienen como objetivo ser la empresa líder en el mercado peruano y regional en su sector. El mercado local representa el 20% de las ventas de la compañía y el 80% corresponde a ventas de exportaciones, donde el mercado de Norteamérica (Estados Unidos y Canadá) representa el 50% de los ingresos. La empresa cuenta con un sistema integrado de gestión con cuatro certificados internacionales (ISO 9001, ISO14001, OHSAS 18001 y BASC); además, de una política orientada a la prevención de la contaminación y contribución con el bienestar a la comunidad. El propósito del ejercicio de business consulting, es realizar un análisis a la empresa, donde se identificó una serie de problemas internos y externos que afectan a las operaciones. Así como delinear estrategias de solución de forma sistemática, que permita a la compañía instalar un proceso cíclico de análisis y toma de decisiones con acciones de corto y mediano plazo que conecten con los objetivos de largo plazo. En el corto plazo, la compañía busca introducir de forma estructural, iniciativas que permitan que sus operaciones sean eficientes para reducir los costos y mejorar rentabilidad. En el mediano, plazo la compañía busca fortalecer su sistema de gestión y control en los procesos a través de herramientas y tecnologías; y finalmente, en el largo plazo, busca posicionarse como un referente mundial como proveedor de clase mundial de productos derivados del cobre y aleaciones principalmente en el mercado de Norteamérica, Europa y Asia.

APA, Harvard, Vancouver, ISO, and other styles

7

Pacheco, Razuri David Alonso, and Alexander Zöttl. "Consulting Report – Bigmond S.A.C. Outplacement Service Business Plan." Master's thesis, Pontificia Universidad Católica del Perú, 2020. http://hdl.handle.net/20.500.12404/17656.

Full text

Abstract:

The opportunity of no massified digital outplacement service for individuals currently offered in the market is receiving considerable additional attention due to the COVID-19 pandemic. This paper emphasizes on identifying and analyzing if the opportunity is relevant for the Peruvian market and, furthermore, establishes a concept for Bigmond to investigate if this opportunity is exploitable. Literature has shown that the labor market is experiencing a complete change because of digitalization. By conducting qualitative and quantitative analysis on existing practices in the outplacement industry worldwide, plus, by evaluating the potential of the target country and Bigmond through the PESTEL and AMOFHIT framework, dark areas of information on how to offer outplacement services properly have been illuminated. Research emphasizes the importance of the satisfaction of end-clients through personal decision-making, individualization and communication in the outplacement service. Additionally, outplacement agencies act as supportive bridge between employer and employee, especially in emergency situations, such as COVID-19. Hence, it is advisable to provide a differentiated service that, rather than offering the outplacement service itself, will allow individuals to connect with companies, mentors, and coaches during their journey of unemployment.
Bigmond es una firma de servicios profesionales ubicada en Lima, Perú. La especialidad de la empresa es la búsqueda de altos ejecutivos, la consultoría en recursos humanos y otros servicios complementarios. Por otro lado, Bigmond es una empresa que tiene la responsabilidad social entre sus prioridades, en especial la lucha contra la discriminación y desigualdad. Por tal motivo, el reciente incremento del desempleo es una situación que significa una oportunidad, no solo de incrementar la cartera de servicios de Bigmond, sino de tener un impacto importante en la sociedad peruana. Por ello, la empresa se ha propuesto innovar en el negocio de la recolocación de trabajadores, mejor conocido como outplacement. Con el objetivo de innovar en este servicio, se inició analizando los factores internos y externos de la empresa, para lo cual se utilizó la matriz de AMOFHIT y las cinco fuerzas de Porter. Luego de ello, se recabaron fuentes relacionadas al servicio de recolocación en general, al involucramiento de la digitalización en el empleo y a las mejores prácticas mundiales en la prestación de servicios de recolocación. El resultado de esta investigación fue la conclusión de que el servicio de recolocación no es diferente en esencia entre los distintos proveedores; sin embargo, no ha sido difundido masivamente entre los principales beneficiarios, que son las personas que buscan activamente un trabajo. Por ello, la propuesta del presente trabajo es generar un servicio de intermediación entre los individuos que buscan un trabajo, los proveedores del servicio y las empresas que buscan reclutar talento. El resultado esperado de esta implementación es que Bigmond ingrese al mercado de recolocación de personal en una posición de intermediario y con un servicio innovador que se enfoque en lo que la gente realmente espera de este servicio: conseguir un trabajo. Por ello, este proyecto ayuda a la realización de metas de Bigmond, tanto en el aspecto económico como en el aspecto social, que es una parte importante de su misión.

APA, Harvard, Vancouver, ISO, and other styles

8

Santana, Paula Peste. "Nova School of Business & Economics: Sustainability report." Master's thesis, NSBE - UNL, 2012. http://hdl.handle.net/10362/9547.

Full text

Abstract:

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
This work project consists of a sustainability report proposal for NovaSBE, consolidating its strategic goals of preparing students for sustainable development challenges of today’s organizations and communication towards stakeholders. This proposal arouses from the partnership with the Consultancy firm for Sustainable Development Sair da Casca. The first assignment given by the company consisted of building a sustainability observatorium that included the top 25 Portuguese companies’ sustainability practices. However, during the process, the company realized such a benchmarking tool already existed so that it did not make sense to develop it. It was then that from the alignment of interests between the company and the Field Lab purpose emerged the idea of a sustainability report for the school. To conduct a Sustainability Report Proposal for NovaSBE, the previous experience of collecting data on the top 25 companies’ sustainability practices allowed for a deeper knowledge on sustainability reporting.The Global Reporting Initiative sustainability reporting standards were chosen to carry this project out considering that its wider acceptance applies for NovaSBE’s internationalization ambitions. Nonetheless, the standard framework was adjusted to NovaSBE’s specificities in what sustainability is concerned. Overall, the results from this report’s proposal show that although NovaSBE has already taken several sustainability related measures they lack on strategic orientation and coordination, so that their full potential is not being achieved. Taking into consideration the conclusions, several recommendations for future sustainability reports are presented.

APA, Harvard, Vancouver, ISO, and other styles

9

Strejčková, Lucie. "Business Intelligence." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124609.

Full text

Abstract:

The diploma project deals with the issue of Business Intelligence, it focuses on tools used for data analysis and presentation. The project is divided into two parts -- the theoretical and practical one. The theoretical one applies to the characterization of the principle, the description of the architecture components and presentation techniques. The aim of this project is to suggest new suitable analytical tools and graphic interface of BI system for small and medium-sized businesses. Using selected tools is illustrated on a specific example.

APA, Harvard, Vancouver, ISO, and other styles

10

Swende, Helena. "Utvärdering av report writers." Thesis, Linköping University, Department of Computer and Information Science, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-2502.

Full text

Abstract:

Report writers (sv rapporteringsverktyg) används för att skapa och hantera databasbaserade rapporter. Detta examensarbete handlar om Reporting Services, ett helt nytt rapporteringsverktyg från Microsoft. Syftet med examensarbetet var att utvärdera Reporting Services för att se vad verktyget har att erbjuda i förhållande till rapporteringsverktyg från andra tillverkare. En jämförelse mellan Reporting Services och rapporteringsverktyg från tre andra betydande tillverkare har gjorts. En djupare utvärdering av Reporting Services, där arkitektur, funktionalitet och andra egenskaper gåtts igenom grundligt, har också genomförts. Arbetet har visat att problemet att jämföra olika rapporteringsverktyg med varandra är ganska komplext och att olika verktyg lämpar sig olika bra i olika situationer och kontexter. Verktygens arkitektur skiljer sig åt och de erbjuder olika funktionalitet. Arbetet har också visat att Reporting Services definitivt är ett bra alternativ för företag som använder SQL Server, inte minst ur ekonomisk synvinkel. Verktyget ger användarna en god kontroll över utformningen av rapporter, det är lätt att exportera rapporter till olika format och det finns flera bra möjligheter att distribuera rapporter till läsare.

APA, Harvard, Vancouver, ISO, and other styles

11

Čapková, Lenka. "Analýza možností a omezení BI nástroje Report Studio." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-165087.

Full text

Abstract:

This master thesis focuses on the opinions and barriers from the BI tool in Report Studio as the part of IBM Cognos BI for the creation of reports. The aim of this thesis is to analyze all the functions of this tool and simplify that experience for other users. The theoretical section of this thesis introduces Business Intelligence as well as the product IBM Cognos BI itself divided into individual components. The final part of thesis introduces and compares similar products available on the market from the competitors. The practical part consists of analysis of Report Studio tool functions followed by applied criteria. In this part, the strengths and weaknesses of Report Studio are mentioned along with proposals of procedures regarding work efficiency using this tool. This section also lists nonstandard examples collected from the client's experience followed by the exact procedures using solution default functions of Report Studio and script language JavaScript.

APA, Harvard, Vancouver, ISO, and other styles

12

Pomerenke, Paula Jean Rutter Russell. "A business-based rationale for incorporating the process approach into university report writing courses." Normal, Ill. Illinois State University, 1987. http://wwwlib.umi.com/cr/ilstu/fullcit?p8806865.

Full text

Abstract:

Thesis (D.A.)--Illinois State University, 1987.
Title from title page screen, viewed August 30, 2005. Dissertation Committee: Russell Rutter (chair), Richard Dammers, Ray Lewis White, Stanley W. Renner, Catherine Konsky. Includes bibliographical references (leaves 164-184) and abstract. Also available in print.

APA, Harvard, Vancouver, ISO, and other styles

13

Palma-Mendoza, Jaime Alberto. "Business process redesign to support the adoption of e-business for the improvement of supply chain management : innovation report." Thesis, University of Warwick, 2010. http://wrap.warwick.ac.uk/36891/.

Full text

Abstract:

In recent years companies across different sectors have been facing a new competitive environment, characterized by an increase in the number of competitors, shorter product cycles and changing customer demand. In order to cope with these challenges and to achieve competitive advantage, companies are engaged in alliances and partnerships with other organizations and closer collaboration with suppliers and customers. Accordingly companies have turned their attention towards improving the management of their supply chains to achieve competitive advantage. One way to improve the management of supply chain is through process integration, which offers potential benefits such as cost reduction, creation of value by increasing profits, market share and strengthening competitive position. E-business has been considered by both researchers and companies as an option to construct supply chain integration. However evidence found in the e-business and supply chain literature shows a number of technical and organizational challenges faced by organizations regarding the use and adoption of e-business for the improvement of supply chain management (SCM). One of the organizational challenges is the necessity to change business processes to support the successful adoption and use of e-business technologies. This challenge has been highlighted in the supply chain and e-business literature to be at the core of a successful adoption and use of e-business. A literature search and review was conducted to find a methodology to conduct business process redesign (BPR) to adopt e-business for SCM improvement. From the review it was found that although a number of methodologies exist on business process redesign, supply chain redesign and e-business process design there is a lack of an integrated methodology to conduct business process redesign to support e-business adoption for supply chain management improvement. Through an inductive approach of pattern recognition from reviewing different methodologies (Kettinger, Teng and Guha, 1997) in three different domains: business process redesign, supply chain redesign and e-business process design, a methodology embedded within an action research approach to conduct business process redesign is proposed to support e-business technologies adoption for supply chain management improvement. This proposed BPR methodology can potentially be adapted to any company on any sector, this is possible due to the type of techniques and methods employed in the methodology which can be used on any BPR project to support the adoption of e-business for the improvement of supply chain management. This methodology is tested and validated through a practical application in an independent Airline Maintenance Repair and Overhaul (MRO) provider giving as a result a redesign of the component services process. This methodology will require further validation; however results from its application in an independent airline MRO provider show it can clearly guide and produce a business process redesign to support e-business adoption for supply chain management improvement.

APA, Harvard, Vancouver, ISO, and other styles

14

Luse, Donna Walton. "The Extent to Which Businesses Use the Scientific Method in the Organization and Preparation of Written Business Reports." Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc330740/.

Full text

Abstract:

The problem of this study was to investigate the extent to which businesses use the scientific method in the organization and preparation of written business reports. Data for this study were collected by the use of a questionnaire which was devised, validated, and pilot testes. Questionnaires were mailed to 50 systematically, selected members (200 total) of each of the four major group categories (banking and finance, government and education, manufacturing and utilities, and sales and services) from Region V's 1985-1986 Association of Records Managers and Administrators membership roster. One hundred six responses were received, representing a 53 per cent return. Additional information was obtained from sample records and telephone interviews.

APA, Harvard, Vancouver, ISO, and other styles

15

Rahnert, Katharina. "The evolution of the Swedish auditor's report." Doctoral thesis, Karlstads universitet, Handelshögskolan, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-63720.

Full text

Abstract:

The auditor’s report has been criticised for being uninformative at least since the late nineteenth century. Despite persistent requests for detailed information in order to facilitate users’ decision-making processes, auditors have only recently started to provide entity-specific information in their reports. Against this background, two research questions are raised: (1) What were the driving forces behind the evolution of the auditor’s report? (2) How can dissatisfaction with and misperceptions of audit reporting be reduced in order to support financial statement users’ decision-making processes? As the object of study, the Swedish auditor’s report is chosen since it has, up to the present day, deviated from reports in other jurisdictions and thus enables an extension of knowledge in the field of audit reporting. The first part of this dissertation contributes to previous auditing history and auditing profession research by answering the first research question through an analysis of approximately 1,800 historical Swedish auditor’s reports and numerous related documents. Applying a critical-theory perspective, the research findings suggest that during the course of history, auditors were able to adopt an auditor’s rather than a user’s perspective despite arguing in the interest of users. The second part of the dissertation contributes to previous audit reporting and expectation gap research by answering the second research question through a vignette experiment with Swedish financial statement users. The research findings indicate that dissatisfaction with the current auditor’s report can be reduced through additional entity-specific information concerning the auditor’s independence, the audit process and the audit findings, and less general information about the auditor’s responsibilities. Overall, this dissertation connects past events concerning the auditor’s report to current challenges and indicates possible future developments.
The auditor’s report is the financial auditor’s primary means of communication with users of financial statements. It has been criticised for being an uninformative document at least since the late nineteenth century. Persistent requests for change in order to facilitate users’ decision-making processes include detailed information about the audited financial statements, the conducted audits and the auditors. Despite these requests, auditors have only recently started to provide some entity-specific information in their reports. This dissertation contributes to the topical issue of audit reporting in relation to users’ needs through two studies. The first study retraces the historical evolution of the auditor’s report in order to explain the driving forces behind this evolution and the reasons why users have had to accept uninformative reports for such a long time. The second study examines ways to reduce dissatisfaction with and misperceptions of audit reporting and evaluates the current auditor’s report with regard to financial statement users’ decision-making processes. Overall, the findings of this dissertation cast doubt on the past and current willingness of auditors to deliver reports that are aligned with users’ needs to make informed decisions.

APA, Harvard, Vancouver, ISO, and other styles

16

Filka, Zdeněk. "Implementace Business Intelligence v poradenské společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73902.

Full text

Abstract:

The main aim of this thesis is the proposal and implementation of the support of decision making with the help of Business Intelligence tools in Audit CI, company limited providing economic and financial consultancy. Business Intelligence tools are applied at the creation of reports which company provides for its clients in terms of its services. On the basis of these reports subsequently suggests recommendations in the field of finance and intradepartmental management. The whole thesis is divided into two parts. In the theoretical part are described fundamental principles of BI solution. Main components of which can be BI solution set up, its place in the architecture of the information system of company, finally fundamental base of the proposal of BI solution. The practical part includes the proposal and implementation of BI solution, from multidimensional analysis through the solution of the data pump, multidimensional cubes, to set up the output in the client application.

APA, Harvard, Vancouver, ISO, and other styles

17

Vorster, Heidi. "The social audit : marketing ploy or corporate governance : a critical evaluation of the requirements set out in the King II Report, with special reference to the social responsibility report of British American Tobacco South Africa (BATSA)." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49801.

Full text

Abstract:

Thesis (MBA)--Stellenbosch University, 2003.
ENGLISH ABSTRACT: The main problem area this dissertation studied is whether there is a place for the social audit in corporate governance, or if it is only used as a marketing tool by organisations to positively influence public opinion in this era where public opinion heavily influences an organisation's bottom line profits. The King II report proposes that all JSE listed companies include nonfinancial issues in their statutory reports. Many companies do not use the process of social responsibility reporting merely to give back what they had previously taken from society, or to ensure their continued existence in the years to come (sustainability) as part of good corporate governance, they use this as a tool to manage their reputation - a marketing ploy. The real issue where the big question lies is: does CSR contribute to good corporate governance and therefore add value, or is it used as a risk management (reputation) tool by most companies? The social report of British American Tobacco South Africa (BATSA) was chosen as a case study to investigate this hypothesis. The King II report brings corporate governance into the sphere of the social audit report - in that companies must render an account! report if they are accountable to their stakeholders. In terms of good corporate governance, stakeholders need to be taken into account and a social audit needs to be done to report to them on it. A new governance theory has therefore developed with the central concept being that of sustainability (the triple bottom line): financial, envirorunental and social survival of a company and the reporting thereon. The umbrella term is corporate governance and everything that goes with it: CSR, stakeholder inclusivity and the social audit. In all of these, stakeholding (or stakeholder theory) is the central concept - to create value. The social audit is a tool or process of good corporate governance that uses a stakeholder approach to gain information that is later used and embedded in company principles and processes. An internal audit will provide assurance to the organisation as to the quality of its social and ethical accounting/auditing and reporting process, as well as to the organisation's social and ethical performance. It also provides the necessary support to the process of external audit. The external audit process and report provide assurance to the organisation and its stakeholders of the quality of the social and ethical accounting/auditing and reporting process and build credibility in the reporting of the organisation's social and ethical performance. This credibility is needed as a basis of effective engagement with the organisation's stakeholders, and of a common understanding of the organisation's performance. It must establish methods for producing knowledge with application to corporate governance and strategizing. This dissertation comes to the conclusion that the social audit is not a new fonn of marketing; there is a direct link between good corporate governance and the reporting thereon. Although there is always the possibility that there might be a little bit of PR involved in the publishing of a social audit, the process is not only very expensive, but the buy-in from the company as a whole is needed. It does impact on the reputation of a company and on the corporate affairs and governance thereof. So, if a company continues with this exercise, with the sole intention to use it as reputation marketing, should this becomes known the effect might be disastrous. The other side of the argument is that for a company to manage its reputation is definitely part of risk management. Risk management can be seen as the flipside of the coin to perfonnance management - the effect should be the same. How performance is managed is often similar to the way in which risk is managed. It is therefore not true that the social audit is "wellpublicised window-dressing" (Henderson, 2001: 5). On the contrary the social audit is essential to good corporate governance; it is up to the leadership of a company to use it as such.
AFRIKAANSE OPSOMMING: Die kern probleemgebied wat in die verhandeling bestudeer is, is of daar plek is vir die maatskaplike audit in korporatiewe bestuur, en of organisasies dit net gebruik as 'n bemarkingstrategie om die openbare mening positief te beinvloed in die era waar die openbare mening 'n groot invloed het op 'n organisasie se wins. Die King II-verslag stel voor dat alIe JSE-gelyste maatskappye nie-finansiele kwessies by huI statutere verslae insluit. Talle maatskappye gebruik nie die proses van maatskaplike verantwoordelikheid net om terug te gee wat hulle voorheen uit die samelewing geneem het nie, of om as deel van goeie korporatiewe bestuur hul voortgesette bestaan in die komende jare (volhoubaarheid) te verseker nie. Hulle gebruik dit as 'n manier om hul reputasie te bestuur - 'n bemarkingstrategie. Die kwessie waar die groot vraag Iê, is: dra korporatiewe maatskaplike verantwoordelikheid by tot goeie korporatiewe bestuur en voeg dit derhalwe waarde by, of gebruik die meeste rnaatskappye dit as 'n middel tot risikobestuur ter wille van hul reputasie? Die maatskaplike verslag van British American Tobacco South Africa (BATSA) is gekies as 'n gevallestudie om die hipotese te ondersoek. Die King II-verslag bring korporatiewe bestuur binne die sfeer van die maatskaplike ouditverslag met die dat maatskappye 'n verslag moet lewer as hulle verantwoordbaar teenoor hul belanghebbendes is. lngevolge goeie korporatiewe bestuur moet belanghebbendes in ag geneem word en moet 'n maatskaplike oudit gedoen word om aan hulle daaroor verslag te doen. 'n Nuwe bestuursteorie het derhalwe ontwikkel waarvan die kernkonsep volhoubaarheid (die driedubbele winsbasis) is: die finansiele, maatskaplike en omgewingsoorlewing van 'n maatskappy en verslagdoening daaroor. Die sambreelterm is korporatiewe bestuur en alles wat daarmee saamgaan: korporatiewe maatskaplike verantwoordelikheid, die insluiting van belanghebbendes en die maatskaplike oudit. Met al die aspekte is die belanghebberteorie die kernkonsep - om waarde te skep. Die maatskaplike audit is 'n werktuig of proses van goeie korporatiewe bestuur wat 'n belanghebberbenadering gebruik om inligting in te win wat later gebruik en in die maatskappy se beleid en prosesse vasgele word. 'n Interne oudit gee die maatskappy sekerheid oor die gehalte van sy maatskaplike en etiese oudit- en verslagdoeningproses, asook die organisasie se maatskaplike en etiese funksionering. Dit verskaf ook die nodige steun aan die proses van eksterne ouditering. Die eksterne ouditproses en -verslag verskaf sekerheid aan die organisasie en sy belanghebbendes oor die gehalte van die maatskaplike en etiese oudit- en verslagdoeningproses en bou geloofwaardigheid in die verslagdoening van die organisasie se maatskaplike en etiese funksionering. Die geloofwaardigheid word benodig vir die organisasie se belanghebbendes, en 'n gemeenskaplike begrip van die organisasie se prestasie. Dit moet metodes om kennis te produseer vestig wat van toepassing sal wees op korporatiewe bestuur en strategie-bepaling. Die verhandeling kom tot die gevolgtrekking dat die maatskaplike oudit nie 'n nuwe vorm van bemarking is nie - daar is 'n regstreekse verband tussen goeie korporatiewe bestuur en verslagdoening daaroor. Hoewel daar altyd die moontlikheid is dat 'n bietjie skakelwerk betrokke kan wees by die publisering van 'n maatskaplike oudit, is die proses nie net baie duur nie, maar word die betrokkenheid en steun van die maatskappy as geheel benodig. Dit het 'n invloed op die reputasie van 'n maatskappy, asook die korporatiewe sake en die bestuur daarvan. Dus, as 'n maatskappy met die oefening voortgaan met die enigste doelwit om dit as reputasiebemarking te gebruik en dit word bekend, kan die resultaat rampspoedig wees. Die ander kant van die argument is dat die bestuur van sy reputasie vir 'n maatskappy beslis deel van risikobestuur is. Risikobestuur kan beskou word as die een kant van die muntstuk met prestasiebestuur aan die ander kant - die uitwerking behoort dieselfde te wees. Hoe prestasie bestuur word, is dikwels dieselfde as die manier waarop risiko bestuur word. Dit is dus nie waar dat die maatskaplike oudit "goed gepubliseerde vensterversiering" (Henderson, 200 I: 5) is nie. Inteendeel, die maatskaplike oudit is noodsaaklik vir goeie korporatiewe bestuur, en dit hang van die leierskap van 'n maatskappy af om dit as sulks te gebruik.

APA, Harvard, Vancouver, ISO, and other styles

18

Al-Ghamidi, Abdulsalam Saeed. "The information content of financial report announcements of Saudi Arabian listed firms." Thesis, University of Ulster, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.263444.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Lai, Susanne. "Trusting the annual report of small business' : A case study from banks' perspective on trust." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-17980.

Full text

Abstract:

Background: The Swedish law require companies’ annual report to be audited. Due to that auditing have the effect of a quality stable to honest and reliable reports. Now the Swedish law is making exemption of the audit duty for small companies. This means that auditing is voluntary. Therefore, when small companies choose to take away auditing they will also choose to take away the quality stable in their annual report. The quality stable is of matter for creditors’ decision to supply financial resources, due to that the quality stable from auditing contributes to trust. With trust, small companies will get financial resources from banks. By taking away auditing will lead to less trust which affects the supply of financial resources. Purpose: The purpose of this thesis is to examine from banks’ perspective trust for company in relation to the annual report, and company´s possibilities of financial credit from banks. Method: This study carried out the multiple case studies to gain richer understanding on trust. The case study aims to examine a small sample of the population. This method also generates answers to how as well as what and why. The author randomly chose three banks and carried out in-depth interviews with them. Theory: Auditing is the auditor’s statement of the annual report. It requires the auditor to be independent and have integrity when making the statement. The role of the auditor is to state the reliability of the annual report. Therefore, his role is vital to the contribution of trust. Driscoll (1978) and (1988) made research on trustee and trustor’s relationship. Their research bases on the several contributions to trust and the process of remaining trust between them. Which, in this study the reliability, audited annual report is main source that contributes to trust. The vital link in this trustee (company) and trustor (bank) relationship is the audited annual report. Conclusion: The study contributes to a lack in auditing reduces creditor’s (bank) trust in the annual report. The auditor’s statement of risk is vital for creditors in making decision upon financial support to small companies. Annual reports are main sources in credit decisions making, and therefore audited annual reports increases trust.

APA, Harvard, Vancouver, ISO, and other styles

20

Makuch, Daniel. "Aplikace Business Intelligence ve firemním prostředí." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444625.

Full text

Abstract:

The diploma thesis deals with the design and creation of a reporting solution in a corporate environment over a selected Business Intelligence system. The most suitable Business Intelligence solution will be selected on the basis of criteria specified by the company and a comparison of existing solutions. The output of the diploma thesis will be automatic monitoring of company reports in the Business Intelligence environment, both in information and visually attractive form.

APA, Harvard, Vancouver, ISO, and other styles

21

Becker, Ethan F. "Experience of a direct report when given performance review feedback by managers| A case study." Thesis, Capella University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10144305.

Full text

Abstract:

Professional speech coaches, executive coaches, human resources professionals, industry and organizational psychologists, and others may work with managers and leaders to help them improve the quality of the feedback they provide during performance reviews. The presented research interviewed 11 people from 10 different organizations to learn how they experience feedback. The intent of this research is not to show how feedback works, how it is good or bad, or to correlate it with a specific approach. Instead, the results of this research will help a coach play the role of a direct report more accurately during a practice session with a manager. In addition, the results of this research show that direct reports experience feedback reviews in ways that relate to their emotions, attitudes, and expectations (EAE). Speech coaches working with managers on their management communication skills can use EAE to help the manager better understand the state of mind that the direct report has, which in turn may help in the framing of the conversation and choosing the most effective approach.

APA, Harvard, Vancouver, ISO, and other styles

22

Langmaier, Petr. "Business Intelligence v bankovním sektoru." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4547.

Full text

Abstract:

The main goal of this thesis is proposal and implementation of the support of decision making with help of Business Inteligence tools in bank environment for deparment of the risk management. The proposal include enlargement of the current used dimensions with new ones. Designed system should fully replace contemporary system and extend possibilities of obtaining informations from data resources and improve the quality of decision making. Designed system will be part of portfolio quality review of multiple business products. The next goal of this work is to analyse current trends in Business Inteligence and analyse the usage of BI in banking. Further analyse the support of BI from operative to strategic decision making. The goals are achieved on the basis of analyses accessible relevant electronic and printed resources, further from knowledge and experience of bank's analysts from deparment of the risk management and BI. Further from service documentation and further from my work experience in deparment of the risk management and from implementation of credit scoring projects. As the personal contribution of the author is possible to consider the demonstration of the usage of BI in bank risk management and at the same time the proposal of one possible way of solving implementation of the supports of decision making in bank's environment.

APA, Harvard, Vancouver, ISO, and other styles

23

Le, Roux Francois. "The applicability of the third King report on corporate governance to small and medium enterprises." Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/1017.

Full text

Abstract:

Thesis (MBA (Business Management))--University of Stellenbosch, 2010.
ENGLISH ABSTRACT: The third King Report on Corporate Governance, commonly referred to as King III, was released during September 2009. This was the first of the three released King Reports that apply to all entities regardless of the manner and form of incorporation or establishment. The purpose of the King Reports is to promote the highest standards of corporate governance in South Africa. The King Code is not an enforceable set of rules, but rather guidelines to assist companies in implementing principles of good governance and ultimately best business practices. Statistics indicate that Small and Medium Enterprises (SMEs) perform an indispensable role in a country’s economy. Given the significance of these enterprises it becomes fundamental to understand the role that corporate governance and corporate governance practices play within SMEs. The goal of this research report is to conduct an investigation into the applicability of King III, considered to be the leading authority on corporate governance within South Africa, to SMEs. The various principles of King III were extracted to determine to what extent they are applicable to the SME environment. It follows that the King III Report (including the Draft King III Report) is the primary source of literature used throughout the research report. The research report includes a brief review of the development of the King Reports from King I to King III and SMEs and corporate governance from a national and international perspective. The supposition is that most of the principles as outlined by King III would be applicable to all businesses and therefore all SMEs. The research report aims to marry the two concepts of corporate governance and SMEs as far as possible. The review of the various principles confirmed the supposition that the majority of principles of King III apply to SMEs. The study also confirmed that a number of principles only apply to so-called large SMEs and that smaller SMEs would simply not be able to justify the fulfilment thereof. A number of codes and principles only apply to businesses operating in ‘companies’ as legal entities and hence are not applicable to all SMEs. Various recommendations are made with reference to the adoption and customisation of specific principles by SMEs. The writer furthermore recommends that there may well be scope to compile a corporate governance code specifically addressed to SMEs in South Africa. Such a code may incorporate the unique dynamics of the SME environment and address the specific criteria and needs within SMEs.
AFRIKAANSE OPSOMMING: Die derde King Verslag oor Korporatiewe Beheer wat algemeen bekend staan as King III, is tydens September 2009 vrygestel. Hierdie verslag was die eerste van die drie King Verslae wat van toepassing is op alle entiteite ongeag vorm van inkorporasie. Die doel van die King Verslae was en is steeds om die hoogste standaarde van korporatiewe beheer in Suid-Afrika te vestig. Die King Kode is nie ‘n afdwingbare stel reëls nie maar eerder riglyne wat hulp verleen aan besighede vir die implementering van beginsels van goeie korporatiewe beheer en besigheidsgedrag. Statistiek toon dat Klein en Medium Ondernemings (KMOs) ‘n onontbeerlike rol vervul in die ekonomieë van lande. Gegewe die belangrikheid van KMOs in die ekonomie is dit van fundamentele belang om te verstaan watter rol korporatiewe beheer en goeie korporatiewe beheer beginsels in KMOs speel. Die doel van hierdie navorsingsverslag is om te bepaal wat die toepaslikheid van King III, wat algemeen as die leier van korporatiewe beheer in Suid-Afrika aanvaar word, op KMOs is. Die onderskeie beginsels en riglyne van die King III Verslag word ontleed om te bepaal in watter mate hierdie riglyne en beginsels van toepassing is vir die KMO omgewing. Dit volg dat die King III Verslag (asook die Konsep King III Verslag) deurgaans as primêre bron gebruik word. Die navorsingsverslag sluit ‘n kort oorsig van die ontwikkeling van die King Verslae, vanaf King I tot en met King III, in. Verder word ‘n oorsig van KMOs en korporatiewe beheer op ‘n nasionale en internasionale grondslag bespreek. Die veronderstelling is dat die meeste van die riglyne en onderliggende beginsels, soos uiteengesit en beskryf in King III, van toepassing is op alle besighede, derhalwe ook KMOs. Die navorsingsprojek het ten doel om die konsepte van korporatiewe beheer en KMOs te vereenselwig so ver prakties moontlik. Die oorsig van die onderskeie riglyne en beginsels bevestig die vermoede dat die meerderheid van die riglyne en beginsels van King III van toepassing is op alle KMOs. Die studie bevestig ook dat ‘n aantal riglyne en beginsels slegs van toepassing is op sogenaamde groot KMOs en dat klein KMOs waarskynlik nie die toepassing daarvan sal kan regverdig nie. Sekere riglyne en beginsels is slegs van toepassing op KMOs wat as ‘n maatskappy as regsentiteit funksioneer en derhalwe nie van toepassing op alle KMOs nie. Verskeie aanbevelings word gemaak met betrekking tot die toepassing van spesifieke riglyne en beginsels deur KMOs. Die skrywer beveel verder aan dat daar ruimte is vir die ontwikkeling van ‘n korporatiewe beheer kode wat spesifiek gemik is op KMOs in Suid Afrika. Hierdie kode kan die unieke dinamika van die KMO omgewing inkorporeer en spesifieke kriteria en behoeftes van KMOs aanspreek.

APA, Harvard, Vancouver, ISO, and other styles

24

Matsson, Erik, Gustav Dahllöf, and Julius Nilsson. "Business to Business - Electronic Invoice Processing : A report on the challenges, solutions and outcomes for companies switching from manual to electronic invoice handling." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26793.

Full text

Abstract:

Electronic document handling was first used in the automotive industry in the early 1970’s, the way of communicating electronic at the time was concerned with the communication way of EDI (Hsieh, 2004). In the beginning of 2000 a new way of communicating electronic documents was introduced with the emergence of VAN-operators (Hsieh, 2004). This technology of communicating electronic invoices has shown to be less complex for the businesses than the previous EDI connections. The VAN-operators enable companies regardless of size, ERP, also known as Enterprise Resource Planning, system, formats or transaction volume to send and receive electronic invoices. The subject of electronic invoice handling have become increasingly debated, mainly because of the legislations taking place all over Europe, and as well as the environmental impact by business transactions being sent by paper. The objective of this thesis is to examine the challenges, solutions and outcomes for companies switching to electronic invoice handling. The data collected for the thesis is divided into two parts. The first part consist of information retrieved by previous literature as well as internet sources. The second part concerns the case studies conducted for the thesis in respect to our research questions. For this reason Scandinavian companies have been interviewed, with different precondition as in size, industry, transaction volume and IT structure. The findings from the first and second part have been analyzed and conclusion have been made, we suggest using a VAN-operators, which have shown to be the most appropriate alternative for companies that are implementing electronic invoice handling. The result of this thesis can be used as a guideline for companies when considering a switch from manual to electronic invoice handling.

APA, Harvard, Vancouver, ISO, and other styles

25

Reed, Pat. "Writer's block: A crisis in business writing." CSUSB ScholarWorks, 1986. https://scholarworks.lib.csusb.edu/etd-project/428.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Lea, Billie. "Readability in business and technical writing." CSUSB ScholarWorks, 1985. https://scholarworks.lib.csusb.edu/etd-project/420.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

Jančík, Jakub. "Pravidla návrhů úspěšných reportů." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198083.

Full text

Abstract:

This thesis focuses on reporting and problems which are related to it. The main goal is to define the principles of effective report design and its usage and also define rules for choice of appropriate and useful content. This principles and rules are result of detailed analysis based on problems with reports. Contemporary theses are above all focused on technical and visual aspects of reporting. This thesis the contemporary field of view extends by aspect of content. It also focuses on mechanisms, which are important in reporting systems and setting of these mechanisms. The thesis consists of five related parts. The first two chapters define a theoretical basis, while first chapter is dedicated to principles of Business Intelligence and second chapter focuses on reports. Next chapter contains the analysis of problems with reports and defines their fundamental causes. Fourth chapter defines principles of effective report design and the last chapter confronts conclusions of author of this thesis with practice.

APA, Harvard, Vancouver, ISO, and other styles

28

Darpy, Denis. "LA PROCRASTINATION DU CONSOMMATEUR : UNE CONTRIBUTION A L'EXPLICATION DU REPORT D'ACHAT." Phd thesis, Université Paris Dauphine - Paris IX, 1999. http://tel.archives-ouvertes.fr/tel-00340796.

Full text

Abstract:

Le report de l'intention d'achat pendant un processus d'achat est un problème crucial pour l'entreprise. Ce thème est à l'origine d'un courant de recherche dynamique en marketing. De nombreuses causes situationnelles et contextuelles ont ainsi émergé pour expliquer le report d'achat. Cependant l'effet de facteurs psychologiques et individuels sur la décision de reporter n'a pas été développé à ce jour. Par ailleurs, les psychologues proposent de considérer la procrastination (tendance à remettre une intention au lendemain) comme un trait de personnalité. Le cadre conceptuel de cette recherche intègre donc les facteurs contextuels et individuels pour analyser le report de l'intention d'achat en proposant que la tendance à éviter ou interrompre un processus d'achat soit captée par la procrastination du consommateur. Cette recherche vise donc à déterminer les conditions d'expression de la procrastination du consommateur pendant le processus d'achat, et son impact sur le processus de décision. Pour atteindre cet objectif, une échelle de procrastination du consommateur est élaborée (EPC). La procrastination du consommateur est proposée comme un concept associant les dimensions évitement et indécision qui rendent compte de manifestations complémentaires du phénomène. Les validité faciale, convergente et nomologique de l'échelle sont respectées. Selon la position temporelle du consommateur dans le processus de décision, l'une ou l'autre des facettes peut être active. Courte, cette échelle est facilement utilisable dans d'autres recherches aussi bien théoriques qu'appliquées. Elle permet de prédire si un consommateur est susceptible ou non de décider un achat. La procrastination du consommateur est une facette du processus de décision.

APA, Harvard, Vancouver, ISO, and other styles

29

Engert, Carl-Johan. "Insider Trading : A study of insider trading when companies report loss announcements." Thesis, Jönköping University, JIBS, Economics, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-265.

Full text

Abstract:

Föreliggande uppsats undersöker om det har funnits någon indikation av insiderhandel för tio utvalda företag på Stockholmsbörsen under andra halvan av 2004 när dessa företag presenterar vinstvarningar. Uppsatsen beskriver huvuddragen av den Svenska insider-lagstiftning, och framlägger argument för en effektiv lagstiftning både från ett ekonomiskt och också från ett juridiskt perspektiv.

De tio företagen har analyserats under en trettio dagars period. Slutsatsen är att det har förekommit indikationer på insiderhandel i två företag under perioden fram till vinstvarningen.

Denna uppsats presenterades och försvarades våren 2005 vid Internationella Handelshögskolan i Jönköping.

This thesis analyzes if there has been any indication of insider trading for ten selected-companies on the Stockholm Stock Exchange during the second half of 2004 when these companies have reported loss announcements. It outlines the Swedish insider leg-islation, and put forward arguments for an effective insider legislation from an eco-nomic and legal perspective.

The ten companies have been analyzed during a thirty days period. The conclusion is that there is signs of insider trading in two companies during the period prior to the loss announcement date.

This thesis was presented and defended in the spring of 2005 at Jönköping International Business School.

APA, Harvard, Vancouver, ISO, and other styles

30

Kier, Hanna, and Marlena Lavesson. "The impact of audit standards in audit reports in Swedish listed companies." Thesis, Kristianstad University, Kristianstad University, Kristianstad University, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-6881.

Full text

Abstract:

The content of the audit report is often discussed. The aim of this paper is to explain the content in the audit reports and define similarities and differences among audit reports in Swedish listed companies. The analysis is based on data collected from 757 audit reports in Swedish listed companies between 2006 and 2008, it is 98.57 percent of the total population.

The study show that several reports deviate from the Swedish audit standards both in terms of form and content. Only a few reports contain extra information, not required by the Swedish Generally Accepted Audit Standards (GAAS). The audit report mainly deviate from the audit standard in terms length, audit firm used, audited company size and branch. We have found a number of variables that influence deviations from the audit standard; these are length of the report, extra information, language, presence of sub-headings, currency, audit firm, number of auditors, number of employees, net turnover, profit/loss, list on the Stockholm Stock Exchange and branch of the audited company.

We believe deviations due to mistakes could easily be overcome by a greater awareness from the auditors’. In order to alert auditors about problematic parts the Swedish Institute of Authorized Public Accountants (FAR) need to pay more attention to the audit reports form and content issues.

Key words: Audit report, Audit standard, Content of audit report, Form of audit report, Listed companies.

Revisionsberättelsens innehåll är omdiskuterat. Syftet med denna uppsats är att förklara innehållet i revisionsberättelser i Svenska börsnoterade bolag samt att definiera likheter och skillnader dem emellan. Analysen består av data insamlat från 757 revisionsberättelser i svenska börsnoterade bolag mellan 2006 och 2008, vilket motsvarar 98.57 procent av den totala populationen.

Studien visar att flera revisionsberättelser avviker från den Svenska revisionsstandarden (RS) både i förhållande till formalia och innehåll. Endast ett fåtal innehöll extra information som inte är obligatoriskt i förhållande till RS. Revisionsberättelserna skiljer sig främst åt i fråga om dokumentets längd, revisionsfirma, bolagsstorlek och bransch tillhörighet. Vi har hittat flera variabler som påverkar avvikelser från RS, dessa är längd, förekomsten av extra information, språk, förekomst av underrubriker, valuta i årsredovisningen, revisionsfirma, antal revisorer, antal anställda, omsättning, vinst/förlust, lista på Stockholms börsen och bransch tillhörighet.

Vi tror att avvikelser beroende på misstag lätt kan korrigeras genom ökad medvetenhet av revisorerna. För att uppmärksamma revisorerna på problematiska delar borde bransch organisationen för revisorer (FAR) tydligare fokusera på revisionsberättelsens formalia och innehåll.

Nyckelord: Revisionsberättelse, Revisionsberättelsens innehåll, Revisionsberättelsens formalia, Börsnoterade bolag.

VG

APA, Harvard, Vancouver, ISO, and other styles

31

Andersson, Christofer, and Lotta Mähönen. "Managerial use of accounting information : A study on how managers use business reports at NCC." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-226799.

Full text

Abstract:

There is a need to learn more about how managers use accounting information. This thesis investigates how managers make use of business reports; as they are one of the ways managers receive information. Previous research was found to broadly correspond to four important aspects affecting how managers make use of business reports; aggregation, timeliness, flexibility and dimensions. A case study was conducted at NCC Construction. The main findings from this study are that managers have the possibility to view information in the reports at their desired level of specificity and they are not concerned about the issue of timeliness. Furthermore they are satisfied with flexibility in reports, but wish for more capabilities and do not desire non-financial information in reports. Therefore the four aspects are found to no longer be a hindrance to managers in their use of business reports as much as could be expected from previous studies. Technological developments and business practices are found to have changed managerial work. Reporting has become faster and is more accurately reflecting the real world operations, making business reports more useful to managers.

APA, Harvard, Vancouver, ISO, and other styles

32

Domelid, Jan, Eric Litton, and Charles Prator. "Science Park Jönköping and its Potential Future Ownership Structure : A Report on the Feasibility of Adding Business Collectives as a Third OwnerAuthors:." Thesis, Jönköping University, JIBS, EMM (Entrepreneurship, Marketing, Management), 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12057.

Full text

APA, Harvard, Vancouver, ISO, and other styles

33

Pospíšil, David. "Aspekty vizualizace dat v Business Intelligence." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201728.

Full text

Abstract:

The thesis's primary focus is the visualization of data in Business Intelligence with broader ramifications because the framework defined here will be useful for making any design layout. It describes the cognitive aspects of perception for visualization and with this understanding the thesis will be able to summarize the rules which are necessary for right and functional design. The goal of design is to provide the information in the most understandable way. The author has surveyed individuals to find out how people are familiar with the rules for designing and the style of visualization that people prefer. The last part of this thesis is focused on the implementation of the findings with the ultimate goal to suggest a new BI reporting system. Being able to list and verify the rules of visualization on the path to implementation is the main benefit of this work.

APA, Harvard, Vancouver, ISO, and other styles

34

Guthrie, Cynthia. "The Effects of Reputation Threat and Whistle-Blowing Report Source on Chief Audit Executives' Investigation Decisions." VCU Scholars Compass, 2008. http://scholarscompass.vcu.edu/etd/1609.

Full text

Abstract:

This study examines the effects of reputation threats and anonymous whistle-blowing channels on Chief Audit Executives’ (CAEs) decisions to investigate whistle-blowing allegations. Participants were 94 CAEs and Deputy CAEs from publicly traded companies in the eastern half of the United States. Participants received whistle-blowing reports from either an anonymous or a non-anonymous source. In the high reputation threat condition the whistle-blowing report alleged that the wrongdoing was perpetrated by the exploitation of substantial weaknesses in internal controls that had been previously evaluated by external auditors and the internal audit function. The report in the lower threat condition alleged that the wrongdoing was accomplished by the circumvention of internal controls. Findings show that CAEs found anonymous whistle-blowing reports to be significantly less credible than non-anonymous reports. Although CAEs assessed lower credibility ratings for the reports alleging wrongdoing by the exploitation of substantial weaknesses in internal controls, they perceived greater personal and departmental responsibility in this condition. CAEs did not, however, perceive a significant reputation threat in either the Exploitation or Circumvention condition. Regardless of report source credibility, perceived reputation threat, or felt responsibility, CAEs’ resource allocation decisions consistently demonstrated a determination to thoroughly investigate the allegations of wrongdoing and uncover the truth.

APA, Harvard, Vancouver, ISO, and other styles

35

Singh, Shanta Melina. "An evaluation of the King III report as a governance framework for the not-for-profit sector in South Africa." Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/8328.

Full text

Abstract:

Thesis (MBA)--University of Stellenbosch, 2010.
In June 2009, there were 56 244 not-for-profit organisations registered with the Department of Social Development in South Africa. In addition, there are about 100 000 informal (non-registered) not-for-profit organisations in South Africa. The budget allocation of these organisations varies from R100 thousand to R20 million. The South African not-for-profit sector comprises of three types of organisations, namely the Section 21 companies, trusts and voluntary associations. The Non Profit Organisations Act, No. 71 of 1997, came into effect on 1 September 1998 to assist and guide the not-for-profit sector in improving its governance practices. Globally and in South Africa, we see a shift in the focus of governance in the not-for-profit sector. In 2005, a broad forum of South African organisations, donors and government representatives developed a code of good governance for not-for-profit organisations. The forum focused on the need of profit-motivated organisations to invest in community and social developments that exhibit good governance practices. Corporate governance in South Africa has its foundation in the first King Report of 1994. This report, King I, was the result of the work of a committee, formed to address a code of good practices for corporate governance. Its purpose was to promote the highest standard of governance in South Africa, and it is not enforceable by law. In 2009, the third version of the King Report, King III, was released to enhance the current set of governance practices. In the South African context, the King Report is the key piece of best practices that drives governance in the for-profit sector. The not-for-profit sector in South Africa is transforming and adapting to the changing external environment. There is a requirement to have good governance practices in the sector. The size and nature of the organisation would determine the areas of governance that the organisation would apply. The “apply or explain” principles of King III provide each not-for-profit organisation with the flexibility to apply good governance practices.

APA, Harvard, Vancouver, ISO, and other styles

36

Franek, Zdenko. "Vytváření OLAP modelů reportů na základě metadat." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2010. http://www.nusl.cz/ntk/nusl-237173.

Full text

Abstract:

An important part of knowledge of report creator is knowledge of database schema and database query language, from which the data for report are extracted. In the reporting services for database systems and Business Intelligence systems initiative arises to separate the position of database specialist from the position of reports maker. One of the solutions offers using metadata interlayer between the database schema and report. This interlayer is called the report model. Its use is not currently supported in the process of reporting, or is only very limited. The aim of this thesis is to suggest the possibility of using the report model in the process of building reports with an emphasis on the OLAP analysis.

APA, Harvard, Vancouver, ISO, and other styles

37

Westergren, Eric, and Linn Hasselgren. "Does stakeholder pressure have an effect on the quality of the sustainability report?" Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172187.

Full text

Abstract:

Our planet suffers from severe climate change and environmental issues has never been as important as it is now. Countries and communities come together to get involved in environmental questions and to work against a sustainable future. Companies are also expected to take act on this concern and incorporate sustainability into their business practices. To account for this, company’s disclosure a sustainability report and the numbers of companies that do so has increased rapidly the last years. From 2011 to 2013 there was almost a 50% increase of submitted sustainability reports. Since then, sustainability reporting has gone from optional to mandatory as a new law came into place in 2016. However, as companies start to disclosure sustainability reports more than ever before, new issues have arisen. The lack of regulation means that there is no guarantee for quality in the report and studies has shown that the stakeholders demand higher quality and more transparency of the sustainability report. Thus, it could be of importance for companies to produce reports of better quality in order to meet the demands of their stakeholders. Retaining a good relationship is crucial and it affects the growth of the company as it affects competitive advantage and the possibility to manage risks. Previous literature has found evidence that stakeholder pressure has influence on the transparency, which has similarities to quality, of the sustainability reports globally. With this thesis we aim to contribute with additional information to existing literature with a new geographical area, Sweden. We also aim to contribute to understanding of how quality of the sustainability reports can be determined. The critical assessment of the sustainability reports from each stakeholder becomes more important and previous literature has shown that different stakeholders have different effect on transparency in the sustainability reports. First and foremost, the purpose of this thesis is to investigate if the pressure from different stakeholder groups has an effect on the quality of the sustainability report. We intend to do so with the following research question: Does stakeholder pressure have an effect on the quality of sustainability reports? The companies will be split into four different groups based on the industry the company operates within and the sub-purpose is to see if there is any difference in the impact on the quality of the sustainability reports between the different groups. The quality will be determined by adherence level to the GRI G4 framework, how many other standards and guidelines the report is in compliance with and the existence of external assurance. The population is the 127 companies who has their reports available in the GRI database. We have conducted a quantitative study using a linear regression analysis on those 127 companies. The results led us to the conclusion that the relationship between stakeholder pressure and the quality of the sustainability reports cannot be explained by the model used in this thesis. A two-sample t test was conducted for each group of industry to see if there was any difference of the mean of quality if the companies was represented in the industry or not. The results showed us that the mean of the quality was higher for the companies operating in an environmentally sensitive industry.

APA, Harvard, Vancouver, ISO, and other styles

38

Šípeková, Alexandra. "Analýza obchodního potenciálu zákazníků na základě business intelligence a statistiky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-378380.

Full text

Abstract:

The aim of this diploma thesis is to summarize existing facts about Business Intelligence and to point out the benefits of using those applications in the company. This thesis therefore contains both theoretical and practical findings regarding Business Intelligence, used technologies and attitudes, and also areas for improvement with suggested solutions. Moreover, there is mapped a practical example with implementation of BI tools.

APA, Harvard, Vancouver, ISO, and other styles

39

Zinchenko, Yulia. "IBM Cognos Report Studio as an Effective Tool for Human Capital Reporting." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199724.

Full text

Abstract:

Main topic discussed in this diploma thesis is corporate reporting in terms of Human Capital using Business Intelligence tools, specifically IBM Cognos Report Studio. One of the objectives is to show step-by-step methodology of creating complex dynamic report, which includes data structure modeling, layout design and quality check. Another objective is to conduct Cost-Benefit Analysis for a real-life project, which is focused on recreating of Excel-based report in Cognos-based environment in order to automate information flows. Essential part of the diploma thesis is theoretical background of Business Intelligence aspects of data quality and visualization as well as purposes of human capital reporting and description of appropriate KPIs. Objectives are addressed by conducting analysis and research of resources related to topics described above as well as using IBM Cognos Report Studio provided by one of the major companies in financial advisory field. This diploma thesis represents relevant reading for those, who are interested in real-life application of data quality improvement and information flow automation using Business Intelligence reporting tools.

APA, Harvard, Vancouver, ISO, and other styles

40

Hays, Jerry B. "An Investigation of Management Accountants Intention to Report Fraudulent Accounting Activity: Applying the Theory of Planned Behavior." NSUWorks, 2013. http://nsuworks.nova.edu/hsbe_etd/40.

Full text

Abstract:

The perpetration of accounting fraud still remains a prevalent and significantly costly issue in today's business world. The names Enron, WorldCom, HealthSouth, and Madoff are still all too recent reminders of the devastating cost of financial statement fraud. Management accountants, as preparers of these statements, are in the best position to detect such fraud. Yet there exists no current measurement instrument or methodology designed to measure a management accountant's intention to report fraud. The primary purpose of this study was to investigate the beliefs, concepts, and antecedents that provide the motivation to, or the deterrent from, the reporting of fraudulent accounting activity when witnessed by professional management accountants, and develop an instrument that might measure that motivation. The theoretical basis that framed this research was the Theory of Planned Behavior which provides for an analysis of a participant's attitude, subjective norm, and perceived behavioral control in the development of the intention to perform a specific behavior. The population studied was the U.S. membership of the Institute of Management Accountants, and grant assistance and support was provided by the Institute's Research Foundation. The sample from this population formed a very appropriate representation of experienced, professional management accountants. . No previous research involving this population with the application of the Theory of Planned Behavior and the investigation of the reporting of fraudulent accounting activity had been conducted. Therefore, there were no existing survey instruments that could be applied. The development of an original survey questionnaire to specifically address this research was required. The distribution of this survey questionnaire resulted in 285 complete and usable responses. These responses measured the strength of the participant's positive or negative beliefs concerning the antecedents related to the three exogenous constructs of the Theory of Planned Behavior - attitude, subjective norm, and perceived behavioral control, and the endogenous construct of intention. Structural Equation Modeling (SEM) with measured variables was chosen as the methodology for the analysis of the results measured in the survey responses. Confirmatory Factor Analysis was applied to each construct individually, and construct items were modified to obtain the most reasonable model fit, validity, and reliability. Items were combined into composites to represent the constructs of interest in the theory, as measured by the survey. The relations among the constructs of the Theory of Planned Behavior were then specified using these composites in an SEM model. The results of the data and the findings of the SEM model indicated that professional management accountants form a strong positive intention to report the witnessing of accounting fraud. The positive beliefs that formed the exogenous variables that showed statistically significant effects on the endogenous variable of the formation of a positive intention to report fraudulent accounting activity were: support of the system of internal control, prevention of financial loss, retention of the integrity and ethical values of the profession, perceived support of significant others, and limited impediment due to fear of retaliation. A surprising result was that 32% of all respondents indicated a lack of easy/any access to an anonymous fraud reporting hotline, which is an issue for further research. This study provides additional insight into the concepts, beliefs, and antecedents that form a professional management accountant's intention to report fraudulent accounting activity. The study also presents the basis of a preliminary instrument for the measurement of the intention of management accountants to report fraudulent accounting activity. Further research is suggested for the identification of additional concepts, antecedents, and beliefs related to fraud reporting and for the development of an even more effective measurement instrument.

APA, Harvard, Vancouver, ISO, and other styles

41

Rydell, Josefine, and Ellen Kristoffersson. "Sustainability Report Development in Accordance with the GRI Guidelines : Insights from Swedish and Finnish Forestry Companies." Thesis, Umeå universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-137220.

Full text

Abstract:

Sustainability and sustainable development is an important topic for today’s society. To manage organizational sustainability, companies use sustainability reporting to measure their performance. A new EU directive [2014/95/EU] requires all companies who have 500 or more employees, to report on non-financial information. Hence, sustainability reporting becomes more institutional. A number of different frameworks exist to help companies to report on sustainability. The most prominent framework is provided by the Global Reporting Initiative [GRI], which helps companies to disclose information on economic, social, and environmental dimensions. As the forestry industry in Sweden and Finland has been considered important for future sustainable development, this industry has been the focus in the thesis. Previous research has focused on why companies report on sustainability. The purpose of this thesis was instead to research how companies report, by investigating the development process of sustainability reports in Swedish and Finnish forestry companies. Moreover, the purpose was to create an understanding of the sustainability report development in accordance with GRI guidelines, within Swedish and Finnish forestry companies. The research question is: How do Swedish and Finnish forestry companies develop sustainability reports in accordance with the GRI guidelines? To answer the stipulated research question, the thesis adopted a qualitative method with an abductive approach. Moreover, the thesis had an descripto-exploratory research design to find relevant knowledge and findings. The thesis theoretical framework introduced concepts related to our research question: sustainability reporting, the organization GRI and their guidelines, a reporting process that was retrieved from GRI’s handbook, and the forestry industry in Sweden and Finland. In addition to this, system-oriented theories such as legitimacy theory, stakeholder theory, and institutional theory were presented. Through seven semi-structured interviews, with various managers from Swedish and Finnish forestry companies, information about the companies’ sustainability report development was collected. The thesis identified several essential segments in the report development process. These included: reasons for using GRI, planning, stakeholder engagement, materiality, data collection, and reporting. We concluded that the phases of the process presented in the theoretical framework, instead were included in a continuous process where the phases turned to segments that were integrated with each other in the companies reporting practices.

APA, Harvard, Vancouver, ISO, and other styles

42

Nagai, Cristina Toyoko Hashimoto [UNESP]. "Divulgação de dados financeiros na internet: um estudo sobre o Extensible Business Reporting Language XBRL." Universidade Estadual Paulista (UNESP), 2017. http://hdl.handle.net/11449/150135.

Full text

Abstract:

Submitted by Cristina Toyoko Hashimoto Nagai (cris.t.hashimoto@gmail.com) on 2017-04-11T20:16:21Z No. of bitstreams: 1 Dissertação - Versão_final_1.pdf: 2818161 bytes, checksum: eb4b87be1af75595294f74e4d7125b37 (MD5)
Approved for entry into archive by LUIZA DE MENEZES ROMANETTO (luizamenezes@reitoria.unesp.br) on 2017-04-12T16:32:36Z (GMT) No. of bitstreams: 1 nagai_cth_me_mar.pdf: 2818161 bytes, checksum: eb4b87be1af75595294f74e4d7125b37 (MD5)
Made available in DSpace on 2017-04-12T16:32:36Z (GMT). No. of bitstreams: 1 nagai_cth_me_mar.pdf: 2818161 bytes, checksum: eb4b87be1af75595294f74e4d7125b37 (MD5) Previous issue date: 2017-03-17
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
A divulgação de informações financeiras na internet tem se tornado uma prática cada vez mais comum em empresas e órgãos públicos, uma vez que a internet possibilita a ampla disseminação e divulgação de informações a diversos públicos. Nesse contexto, visando a agilidade e praticidade para a elaboração de relatórios financeiros emerge a linguagem Extensible Business Reporting Language – XBRL. Assim, o presente trabalho tem como objetivo analisar como as empresas, que atuam no Brasil e aderiram ao XBRL disponibilizam suas informações financeiras na internet. Para tanto, adotou-se uma amostra de cem empresas nacionais e estrangeiras que atuam no Brasil, e a partir da amostra, realizou-se buscas na internet, por meio da ferramenta de busca Google, utilizando-se site: xbrl, para a identificação de documentos no formato XBRL disponibilizados por essas empresas. A partir da busca, constatou-se que apenas uma pequena parcela das empresas utiliza o XBRL, e que os formatos de documento predominantes ainda são HTML, XLS, PDF e Microsoft Word, e estes formatos pouco contribuem para que haja um maior aproveitamento e análise dos dados disponibilizados, uma vez que alguns desses formatos não permitem selecionar e organizar os dados de forma que o usuário possa reaproveita-los. E por fim, constatou-se que a linguagem XBRL ainda não é utilizada pelas empresas para divulgar informações financeiras no Brasil e que uma das causas da não adesão ao XBRL seja a falta de conhecimento por parte das empresas e de profissionais da área financeira no Brasil.
The dissemination of financial information on the Internet has become an increasingly common practice in companies and public agencies, since the Internet makes it possible to disseminate and disclosure information to different audiences. In this context, the language Extensible Business Reporting Language (XBRL) emerges in order to be agile and practical for the preparation of financial reports. Thus, the present work aims to analyze how companies, which operate in Brazil and have joined XBRL, make available their financial information on the Internet. To do so, we adopted a sample of one hundred national and foreign companies operating in Brazil, and from the sample, we searched the internet through the Google search tool, using site: Xbrl, for identification of documents in XBRL format made available by these companies. From the search, it was verified that only a small part of the companies use XBRL, and that the predominant document formats are still HTML, XLS, PDF and Microsoft Word, and these formats contribute little to a greater use and analysis of the data available, since some of these formats do not allow to select and organize the data in a way that the user can reuse them. And finally, it was verified that the XBRL language is not yet used by companies to disclose financial information in Brazil and that one of the causes of non-adherence to the XBRL is the lack of knowledge on the part of companies and financial professionals in Brazil.

APA, Harvard, Vancouver, ISO, and other styles

43

Nagai, Cristina Toyoko Hashimoto. "Divulgação de dados financeiros na internet : um estudo sobre o Extensible Business Reporting Language XBRL /." Marília, 2017. http://hdl.handle.net/11449/150135.

Full text

Abstract:

Orientador: Ricardo César Gonçalves Sant'Ana
Resumo: A divulgação de informações financeiras na internet tem se tornado uma prática cada vez mais comum em empresas e órgãos públicos, uma vez que a internet possibilita a ampla disseminação e divulgação de informações a diversos públicos. Nesse contexto, visando a agilidade e praticidade para a elaboração de relatórios financeiros emerge a linguagem Extensible Business Reporting Language – XBRL. Assim, o presente trabalho tem como objetivo analisar como as empresas, que atuam no Brasil e aderiram ao XBRL disponibilizam suas informações financeiras na internet. Para tanto, adotou-se uma amostra de cem empresas nacionais e estrangeiras que atuam no Brasil, e a partir da amostra, realizou-se buscas na internet, por meio da ferramenta de busca Google, utilizando-se site: xbrl, para a identificação de documentos no formato XBRL disponibilizados por essas empresas. A partir da busca, constatou-se que apenas uma pequena parcela das empresas utiliza o XBRL, e que os formatos de documento predominantes ainda são HTML, XLS, PDF e Microsoft Word, e estes formatos pouco contribuem para que haja um maior aproveitamento e análise dos dados disponibilizados, uma vez que alguns desses formatos não permitem selecionar e organizar os dados de forma que o usuário possa reaproveita-los. E por fim, constatou-se que a linguagem XBRL ainda não é utilizada pelas empresas para divulgar informações financeiras no Brasil e que uma das causas da não adesão ao XBRL seja a falta de conheci... (Resumo completo, clicar acesso eletrônico abaixo)
Mestre

APA, Harvard, Vancouver, ISO, and other styles

44

Erlandsson, Frida, and Gabriella Lundberg. "Intellectual capital reporting : An explorative and explanative study of how universities in Sweden report on IC information." Thesis, Högskolan Kristianstad, Avdelningen för Ekonomi och arbetsliv, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-16868.

Full text

Abstract:

In society, intellectual capital (IC) is considered to be necessary in order to create value in organizations. The interest has expanded from private to public organizations such as universities. However, there is still a relatively small amount of research about IC reporting in universities, despite the importance of IC in universities. Previous research does not either consider different university characteristics, something that can help in the development of a common framework for IC reporting. The purpose with this study is to explore and explain howdifferent universities report on IC information in their annual reports in regard to the characteristics size, maturity, type of institution and governmental dependence. The purpose was reached through a multiple case study of eight Swedish universities and a content analysis. The theoretical model was developed through resource based view, knowledge based view, institutional diversity and signaling theory and suggest that internal and external pressures affects the usage of IC assets, strategies and intentions with IC reporting. The results show that all universities report on IC information, to different extent. Relational capital and human capital was the types of IC reported on the most which can be explained by its close connection to the individual, compared to structural capital. The results did not show differences in the IC reporting regarding the different characteristics. However, a contribution of the thesis was the results regarding the IC reporting being integrated in different sections of the annual report, as a part of both strategies and historical performance.

APA, Harvard, Vancouver, ISO, and other styles

45

Danarp, Martin, and Anas Ramish. "Sustainability reports - Legitimizing negative aspects : A qualitative study on the Swedish steel industry." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160729.

Full text

Abstract:

Problem: Legitimacy is a resource that organizations depend on for their survival. According to legitimacy theory companies need to make sure that they are recognized as operating within the bounds and norms of society and sustainability reports is a way for companies to communicate this. Due to an addition to the Swedish annual accounting law in 2016, large companies are required to produce a sustainability report and to report the consequences that the company operations has on the environment, social conditions, employees, respect for human rights and counteracting corruption. Because companies are required to disclose these negative aspects, they need to do it strategically to not damage their legitimacy. Purpose: The purpose of this study is to understand how Swedish companies in the steel industry legitimize negative aspects of their operations in sustainability reports and to understand if there is a pattern between the type of negative aspect disclosed and the type of legitimation strategy used. Method: To achieve the purpose of our study, a qualitative method has been used. A multiple case-study with a document analysis has been conducted on the sustainability reports of Sandvik, SSAB, Boliden, LKAB and Outokumpu for year 2018. To conduct this study, legitimacy theory and Hahn & Lülfs (2014) legitimation strategies have been essential to fulfill the purpose. Results: Swedish companies in the steel industry use Hahn & Lülfs (2014) legitimation strategies and our new identified legitimation strategy, balancing, to legitimize negative aspects in their sustainability reports. We found four clear patterns between the type of negative aspect reported and the strategy used to legitimize the aspect. Conclusion: Our findings confirm that Hahn & Lülfs (2014) strategies to explain how companies legitimize negative aspects in sustainability reports are also applicable to the Swedish steel industry. The contribution to previous research on this topic is the new additional strategy that is used by the analyzed companies.

APA, Harvard, Vancouver, ISO, and other styles

46

Tůma, Martin. "Možnosti presentace dat v aplikacích business intelligence." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-150134.

Full text

Abstract:

This diploma thesis deals with the possibility of presentation data in business intelligence (BI) applications. The aim is to develop a methodology for reporting and data visualization using Microsoft SQL Server 2008 Business Intelligence Development Studio and Microsoft Excel 2010. Evaluate and identify opportunities for data display using the perception of information at a subconscious level in the above mentioned tools. Identify market trends from the perspective of business intelligence data visualization. In the first part thesis focuses on the analysis of the current BI market with regard to trends in data visualization. In the following part options of perceptions on a subconscious level are examined, which are then reflected in the establishment of a methodology reporting. Similarly, it is investigated the human perception of color. Presented are appropriate and inappropriate data visualization forms, at the most commonly used graphic forms. The work describes a method to ensure that the data will not be displayed tendentiously or distorted. My contribution is creating a reporting methodology that respects the life cycle of the report, as well as a logical follow-up steps to project management.

APA, Harvard, Vancouver, ISO, and other styles

47

Al-Halwachi, Jafar, and Maria Eklind. "Sustainability assurance : A qualitative study exploring the assurance process, team and report of sustainability assurance." Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172161.

Full text

Abstract:

Sustainability assurance is on the uprising. Nowadays, more and more companies are thinking about sustainability which resulted in a growing market for sustainability assurance. The global reporting initiative (2013, p.6) defines sustainability assurance as “the use of external, independent reviews of sustainability management processes and final disclosures is intended to increase the robustness, accuracy and trustworthiness of disclosed information.”. Unlike financial auditing, sustainability assurance ismostly unregulated and there are various guidelines and frameworks issued to help the assurance provider. The lack of mandatory regulations has resulted in a fragmented assurance environment where different approaches is used by different assurance providers. This in turn has contributed to the sustainability assurance process being unknown. The uncertainty around sustainability assurance affect the usersof the assurance report, for example stakeholders’, which can find it difficult to identify, interpretand compare the results of the sustainability assurance.The purpose of this study is to contribute to the limited knowledge on sustainability assurance, by investigating the sustainability assurance from both auditors’ and non-auditors’ perspectives.To assist in fulfilling the purpose, four main themes were developed; assurance team, assurance process, assurance report and the future of sustainability assurance. To fulfill the purpose of this study, the research questions are;“What is the audit process of sustainability reports?”“What does the sustainability assurance team look like?”“What does the sustainability assurance report look like?”The result in this study suggests that the process of sustainability assurance looks different depending on the assurance provider. The findings also suggest that the assurance team almost looks the same, regardless who is the assurance provider. When it comes to the results regarding the assurance report, it is evident that there are many ways to improve theusefulness and informativeness of the report. Furthermore, the findings of this study contribute to the limited knowledge of sustainability assurance by thoroughly exploring the assurance process.

APA, Harvard, Vancouver, ISO, and other styles

48

Dušek, Ivo. "Business centrum." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2018. http://www.nusl.cz/ntk/nusl-371884.

Full text

Abstract:

This Master thesis was about calculation and design of supporting steel bar structure multi storey administrative building. Steel structure with rotation symmetric floor plan has sixteen storey. Maximal size of building is 100x100m. Structural design report is made by a combination of manual calculations and calculations using software RFEM by Dlubal. Structural design report includes calculations of secondary beam, primary beam, column, bracing, purin, truss girder and others part of structure with their connections. Thesis includes drawing documentation and report.

APA, Harvard, Vancouver, ISO, and other styles

49

Dogan, Bozan Berivan, and Bana Arefaine. "The implementation of ISA 701-key audit matters: : Empirical evidence on auditors adjustments in the new audit report." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-328294.

Full text

Abstract:

The previous audit report gained a lot of criticism since it contained to much standard text that failed to convey valuable information for users. This lead to IAASB implementing a new standard, called ISA 701-KAM, which was implemented by all listed companies in the end of 2016. The purpose of KAM is to make the audit report less standardized and instead provide transparent and entity-specific information. However, there are those who believe that the confidentiality duty, which is prerequisite to be able to perform an audit, can stand in contrast to the new standard. In order to investigate this issue, we have interviewed auditors to get their view of how they have implemented and applied KAM in the audit report. Our results show that auditors are skeptical in regards to the audit report being as entity-specific and transparent as IAASB expect it to be, since there exist an underlying fear of overstepping TCD.

APA, Harvard, Vancouver, ISO, and other styles

50

Votruba, Tomáš. "Vývoj a implementace BI nadstavby nad systémem MS Dynamics NAV." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198021.

Full text

Abstract:

The dissertation describes the process of creating Business Intelligence solution over the ERP system MS Dynamics NAV. The successful development and deployment of prototype version is also the main goal of this work. The work is divided into two parts in accordance with sub-objectives: theoretical and practical. The theoretical part starts witch research of works with similar theme and then continues with description of the current state of Czech market with BI solutions on the MS Dynamics NAV, basic principles of Business Intelligence development and then the description of the method of setting benchmarks using the Balanced Scorecard. The practical part describes the development of Business Intelligence solution starting with identifying potential customer as a wholesale distributor company and setting the requirements for BI. The practical part continues through the design of a data warehouse in MS SQL Server, creation of data pump connected to the MS Dynamics NAV database, filling the data warehouse, OLAP cubes creating and ends with an example of output reports form working solution using MS Excel 2013.

APA, Harvard, Vancouver, ISO, and other styles

Dissertations / Theses on the topic 'Business report'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles