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Dissertations / Theses on the topic 'Company recognition'
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Jecrois, Madrid Alexandra. "Going from a private to public company and the impact on revenue recognition." Thesis, Kansas State University, 2014. http://hdl.handle.net/2097/32788.
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Master of AgribusinessDepartment of Agricultural Economics
Allen M. Featherstone
PS International (PSI) is an international trading company that specializes in the trading of bulk agricultural commodities. It has global strength to both export and import a variety of agricultural products using affiliated offices positioned throughout the world. To adapt to competitive pressures, advancements in technology, and economic conditions, privately-held companies are re-structuring their business by acquiring or partnering/merging with other companies. This results in a redefinition of the assets, operations, and relationships with the stockholders. The acquisition of a private company by a publicly held company creates unique issues because the newly acquired private company must meet SEC accounting standards. One example of this is the acquisition of PSI by Seaboard Corporation, a publicly traded company. In 2010, the owners of PSI sold fifty percent share of the company to Seaboard Corporation. Today Seaboard Corporation owns 80% of PSI. This research problem is based on the challenges that the acquisition of a private company by a public company faces. The focus of the analysis was on the accounting changes in the area of accounts receivable, in particular when revenue is recognized. PSI used cash basis accounting and Seaboard is required to use an accrual method that required a modification in PSI’s accounting system. This research investigates the impact of those changes on PSI’s accounts. The main factors used for comparison of revenue recognition under the cash and accrual method were departure date, transit time and payment terms. The comparisons were based on a data from 196 deliveries made in 2012. In the cash method, revenue was recognized for all the transactions during the month of shipment departure. This revenue was included whether or not the transactions were paid in full and whether or not the cargo arrived at its destination in the same month. In the accrual method, only 20.92% of the transactions were recognized in the current month of shipment, because revenue must be earned and realizable to be consistent with the SEC criteria, otherwise revenue must be deferred until the payment is collected. Therefore, as the result of applying either the cash or accrual method in the income statement, transaction will be recorded as accounts receivables and/or deferred transactions. With the application of the accrual method, the working capital calculation and the annualized margin must take more into consideration by managers, the trading staff and logistic staff.
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Roberts, Roshan Levina. "The relationship between rewards, recognition and motivation at an insurance company in the Western Cape." Thesis, University of the Western Cape, 2005. http://etd.uwc.ac.za/index.php?module=etd&.
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Increasingly, organisations are realising that they have to establish an equitable balance between the employee&rsquos contribution to the organisation and the organisation&rsquo
s contribution to the employee. Establishing this balance is one of the main reasons to reward and recognise employees. Organisations that follow a strategic approach to creating this balance focus on the three main components of a reward system, which includes, compensation, benefits and recognition (Deeprose, 1994). Studies that have been conducted on the topic indicates that the most common problem in organisations today is that they miss the important component of recognition, which is the low-cost, high-return ingredient to a well-balanced reward system. A key focus of recognition is to make employees feel appreciated and valued (Sarvadi, 2005). Research has proven that employees who get recognised tend to have higher self-esteem, more confidence, more willingness to take on new challenges and more eagerness to be innovative (Mason, 2001). The aim of this study is to investigate whether rewards and recognition has an impact on employee motivation. A biographical and Work Motivation Questionnaire was administered to respondents (De Beer, 1987). The sample group (N= 184) consists of male and female employees on post-grade levels 5 to 12. The results of the research indicated that there is a positive relationship between rewards, recognition and motivation. The results also revealed that women, and employees from non-white racial backgrounds experienced lower levels of rewards, recognition and motivation. Future research on the latter issues could yield interesting insights into the different factors that motivate employees. Notwithstanding the insights derived from the current research, results need to be interpreted with caution since a convenience sample was used, thereby restricting the generalisability to the wider population.
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Schouten, Theresa Lynn. "The impact recognition has on employees in the Human Resource Department at Bemis Company, Inc." Menomonie, WI : University of Wisconsin--Stout, 2006. http://www.uwstout.edu/lib/thesis/2006/2006schoutent.pdf.
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Šimkevičienė, Daina. "DIDMENINĖS PREKYBOS ĮMONĖS IR JOS ATSTOVAUJAMŲ PREKIŲ ŽENKLŲ ŽINOMUMO VAIDMUO FORMUOJANT VERTYBINĮ PASIŪLYMĄ DARBUOTOJAMS." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20080529_143602-99027.
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Šimkevičienė, D. (2008) Didmeninės prekybos įmonės ir jos atstovaujamų prekių ženklų žinomumo vaidmuo formuojant vertybinį pasiūlymą darbuotojams. Magistratūros baigiamasis darbas. Vilnius: ISM Vadybos ir ekonomikos universitetas.
Darbo tikslas – Nustatyti didmeninės prekybos įmonės ir jos atstovaujamų prekės ženklų žinomumo reikšmę renkantis didmeninės prekybos įmonę, kaip darbdavį.
Darbo dalys. Pirmajame darbo etape atlikta mokslinės literatūros analizė ir apibendrinimas. Joje išnagrinėta darbdavio, kaip prekės ženklo žinomumo vertė esamiems ir potencialiems darbuotojams. Taip pat darbuotojų įsitraukimo į darbdavio prekės ženklo kūrimą svarba ir prekių ženklų architektūros tipai. Šio etapo rezultatas – nustatyti patrauklaus darbdavio prekės ženklo kūrimo atributai ir įvardintas prekių ženklų architektūros tipas atitinkantis didmeninės prekybos įmones.
Antrajame šio darbo etape empiriniu tyrimu nustatyta kokį svorį didmeninės prekybos įmonės darbdavio pasiūlymo krepšelyje sudaro kompanijos ir jos atstovaujamų prekės ženklų žinomumas.
Rezultatai. Tyrimas leido nustatyti ir įvertinti didmeninės prekybos įmonės ir jos atstovaujamų prekės ženklų žinomumo santykinį suvokiamą naudingumą renkantis didmeninės prekybos įmonę, kaip darbdavį, bei per matuotus atributus įvertinti kompanijos ir jos atstovaujamų prekių ženklų žinomumo lygius, kurie buvo išreikšti per atlyginimo dydį procentais.
Darbo mokslinė reikšmė. Išnagrinėti iki šiol mažai tirti ryšiai tarp didmeninės prekybos įmonės... [toliau žr. visą tekstą]Šimkevičienė, D. (2008) The role of brand recognition and brands representing a distribution company in modelling employee value propositions. Final Master‘s Thesis. Vilnius: ISM University of Management and Economics. Objective of the Thesis: to identify the significance of brand recognition and brands representing a distribution company in selecting a distribution company as an employer. Parts of the Thesis. The first phase of the Thesis included the analysis of scientific literature and summary. During this phase, the analysis of an employer’s value as brand recognition for current and potential employees was executed. The importance of involvement of employees into the employer’s branding, and types of brand architecture were highlighted. The outcome of this phase of the Thesis is: identification of attributes an engaging employer branding; specification of the type of brand architecture complying with the distribution companies. During the second phase of the Thesis the empiric survey provided for specification of standing of a company’s brand recognition and representing brands in the employer’s package offer of a distribution company. Outcomes. The survey provided for the identification and evaluation of relative perceptible utility of brand recognition and brands representing a distribution company in selecting a distribution company as an employer; and evaluation, through the measured attributes, the levels of brand recognition and brands representing a company... [to full text]
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Besong, Fred Tanyi. "BUSINESS PLAN : Import, Export and Car Trading Company." Thesis, Jönköping University, JIBS, EMM (Entrepreneurship, Marketing, Management), 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-896.
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Being entrepreneurial is pathly being creative. This Master thesis presents a business plan of BEFCO Trading Ltd geared towards solving a problem in the Cameroonian Economy. The English speaking Cameroonians of South West and North West provinces of Cameroon are presently underserved with car sales offerings as there is presently no registered Company in this section of the Country.
An attempt is presently being made through this business plan thanks to the peaceful and favourable circumstances sorrounding the entrepreneurs and the opportunity gap of a niche market. The business plan shows a win to win situation in which the founding entrepreneurs become self employed by solving a problem in the market through novel business combinations.
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Harch, Gais, and Robin Ullström. "Automatiserad matchning av relaterad data från olika datakällor." Thesis, KTH, Data- och elektroteknik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-146329.
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Sociala medier innehåller idag massor av information som kan bidra till att ge applikationer och produkter ett stort mervärde genom att ge en förbättrad användarupplevelse. I vissa fall kan sådan information inte erhållas utan att först matcha data från en eller flera datakällor genom en data fusion. Eniro Initiatives AB vill undersöka möjligheter för att genomföra en automatiserad data fusion genom att koppla företag från sitt API till motsvarande företag på sociala medier. Problematiken ligger i att den enda helt säkra källan till matchning av alla svenska företag är dess organisationsnummer, vilket är data som inte finns tillgänglig hos API:er från utländska företag. Syftet var att undersöka möjligheter för att på automatiserat sätt kunna matcha relaterad data från olika datakällor. I detta examensarbete har en prototyp utvecklats som matchar företag från Eniros API med företags sidor från Facebooks API. Resultatet från tester av denna prototyp visar dock brister, då det uppkom fall där redundant information bidrog till att prototypen kunde godkänna inofficiella sidor med koppling till det relevanta företaget, vilket inte var önskvärt.Social media today contains a lot of information that can add a great value for applications and products by achieve an improved user experience. In some cases, such information cannot be obtained without matching data from one or several data sources through a data fusion. Eniro Initiatives AB wants to explore opportunities to implement an automated data fusion model by matching companies from its own API to the corresponding company on social media. The problem is that the only completely secured data of matching of all Swedish companies is its corporate identity, which is data that is not available with APIs that origin from foreign companies. The aim was to explore possibilities for the automated way to match related data from different data sources. In this thesis, a prototype was developed to match companies from Eniro’s API with company pages from Facebook's API. The results from the tests of this prototype shows small deficiencies where redundant information made the prototype able to approve unofficial pages with links to the relevant company, which was not desirable.
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CHEN, MIN. "LOSS OF ANALYST COVERAGE IN THE U.S. AND AROUND THE WORLD." Kent State University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=kent1438005872.
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Doleželová, Lenka. "Aplikace analýzy rizik na biometrické rozpoznávání osob a vybrané činnosti ve firmě." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241332.
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This master's thesis has been created in order to enhance the security, reliability and quality of specific biometric devices and in order to achieve higher work efficiency of specific company. Both existing biometric devices and one new prototype have been chosen for the evaluation. First it was necessary to acquire the basic principles and structure of analyzed subjects. In order to achieve the goals, several risk analyses have been performed. Based on results of performed analyses the most key threats have been identified. For these threats the corrective actions have been suggested in order to make the probability of these threats as low as possible. This thesis also contain the results of performed analyses and benchmarking of the devices from the risk point of view.
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Jen, Chun-Heng. "Exploring Construction of a Company Domain-Specific Knowledge Graph from Financial Texts Using Hybrid Information Extraction." Thesis, KTH, Skolan för elektroteknik och datavetenskap (EECS), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-291107.
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Companies do not exist in isolation. They are embedded in structural relationships with each other. Mapping a given company’s relationships with other companies in terms of competitors, subsidiaries, suppliers, and customers are key to understanding a company’s major risk factors and opportunities. Conventionally, obtaining and staying up to date with this key knowledge was achieved by reading financial news and reports by highly skilled manual labor like a financial analyst. However, with the development of Natural Language Processing (NLP) and graph databases, it is now possible to systematically extract and store structured information from unstructured data sources. The current go-to method to effectively extract information uses supervised machine learning models, which require a large amount of labeled training data. The data labeling process is usually time-consuming and hard to get in a domain-specific area. This project explores an approach to construct a company domain-specific Knowledge Graph (KG) that contains company-related entities and relationships from the U.S. Securities and Exchange Commission (SEC) 10-K filings by combining a pre-trained general NLP with rule-based patterns in Named Entity Recognition (NER) and Relation Extraction (RE). This approach eliminates the time-consuming data-labeling task in the statistical approach, and by evaluating ten 10-k filings, the model has the overall Recall of 53.6%, Precision of 75.7%, and the F1-score of 62.8%. The result shows it is possible to extract company information using the hybrid methods, which does not require a large amount of labeled training data. However, the project requires the time-consuming process of finding lexical patterns from sentences to extract company-related entities and relationships.Företag existerar inte som isolerade organisationer. De är inbäddade i strukturella relationer med varandra. Att kartlägga ett visst företags relationer med andra företag när det gäller konkurrenter, dotterbolag, leverantörer och kunder är nyckeln till att förstå företagets huvudsakliga riskfaktorer och möjligheter. Det konventionella sättet att hålla sig uppdaterad med denna viktiga kunskap var genom att läsa ekonomiska nyheter och rapporter från högkvalificerad manuell arbetskraft som till exempel en finansanalytiker. Men med utvecklingen av ”Natural Language Processing” (NLP) och grafdatabaser är det nu möjligt att systematiskt extrahera och lagra strukturerad information från ostrukturerade datakällor. Den nuvarande metoden för att effektivt extrahera information använder övervakade maskininlärningsmodeller som kräver en stor mängd märkta träningsdata. Datamärkningsprocessen är vanligtvis tidskrävande och svår att få i ett domänspecifikt område. Detta projekt utforskar ett tillvägagångssätt för att konstruera en företagsdomänspecifikt ”Knowledge Graph” (KG) som innehåller företagsrelaterade enheter och relationer från SEC 10-K-arkivering genom att kombinera en i förväg tränad allmän NLP med regelbaserade mönster i ”Named Entity Recognition” (NER) och ”Relation Extraction” (RE). Detta tillvägagångssätt eliminerar den tidskrävande datamärkningsuppgiften i det statistiska tillvägagångssättet och genom att utvärdera tio SEC 10-K arkiv har modellen den totala återkallelsen på 53,6 %, precision på 75,7 % och F1-poängen på 62,8 %. Resultatet visar att det är möjligt att extrahera företagsinformation med hybridmetoderna, vilket inte kräver en stor mängd märkta träningsdata. Projektet kräver dock en tidskrävande process för att hitta lexikala mönster från meningar för att extrahera företagsrelaterade enheter och relationer.
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Hvitlock, Hedlund Ida, and Emma Långmo. "Intäktsredovisning : En jämförande studie mellan IAS 11 och IFRS 15." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10419.
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Intäktsredovisning är något som berör samtliga företag gällande redovisning av alla utfördaprestationer. Hur en intäktsredovisning upprättas skiljer sig åt mellan länder vilket har mynnatut i att uppförandet av en gemensam internationell intäktsredovisningsstandard. År 2002startade därför IASB och FASB ett samarbete som kom att kallas för konvergensprojektet.Detta konvergensprojekt utmynnade till slut i ett framtagande av en gemensam internationellredovisningsstandard för intäkter vilken benämns IFRS 15. Syftet med en ny gemensamstandard för redovisning av intäkter är att eliminera svagheter och att ta fram en enda standardsom är heltäckande, det vill säga som täcker in samtliga branscher och typer av transaktioner.Den nya standarden, IFRS 15, kommer att ersätta samtliga tidigare utgivna standarder förintäktsredovisning. Avsikten med den nya redovisningsstandarden var att den skulle träda ikraft den 1 januari 2017 men är i dagsläget framskjuten till 1 januari 2018.Syftet med studien är att utreda hur den nya standarden IFRS 15 skiljer sig vidintäktsredovisning jämfört med redovisning enligt nuvarande standard IAS 11. Dettaillustreras med tre egenkonstruerade typfall. För att besvara syftet undersöks vilkakonsekvenser som kan komma att uppstå vid tillämpning av IFRS 15 jämfört med nuvarandestandard IAS 11 avseende: inkomstskatt, utdelning och nyckeltal kopplat till aktiebolagensintressenter. Metoden som tillämpas för denna studie är en kvalitativ innehållsanalys med enabduktiv ansats.Resultaten av utfallen i de typfall som presenteras visar att tillämpningen av den nyastandarden IFRS 15 i större utsträckning innebär en senareläggning av intäkter jämfört medredovisning enligt nuvarande standard IAS 11. En senareläggning av intäkter som sker enligtIFRS 15 får följdeffekter på inkomstskatt, utdelning och nyckeltal som därmed påverkar ettföretags intressenter. Utfallen i de typfall som presenteras visar också att samtliga intressentersom presenterats i studiens modifierade intressentmodell gynnas av en mer jämnintäktsredovisning som IFRS 15 inte bidrar med.Revenue recognition is a subject that affects all companies for all rendered services.Because of the differences in how revenue recognition is prepared between countries, aconstruction of a joint international revenue recognition standard has become of interest. In2002 the IASB and the FASB started a cooperation that came to be called the convergenceproject. This convergence project led to the development of a joint international accountingstandard for revenue recognition, which is referred to as IFRS 15. The objective of the newjoint standard for revenue recognition is to eliminate inconsistencies in existing standards andto obtain a single comprehensive standard that is covering all industries and all types oftransactions. The new standard, IFRS 15, will replace all previously issued standards forrevenue recognition. IFRS 15’s effective date was set to January 1, 2017 but is currentlyprominent to January 1, 2018.The purpose of this study is to see how the new standard IFRS 15 differs in revenuerecognition compared to accounting under the current standard IAS 11. The study alsoconsist of research question regarding the consequences that may arise from the application ofIFRS 15 compared to the current standard IAS 11 relating to: income tax, dividends and keyfigures linked to the companies' stakeholders. The methodology for this study is a qualitativecontent analysis with a abductive approach.The findings show that the application of IFRS 15 is to a greater extent, a postponement ofrevenue recognition compared to accounting under the current standard IAS 11. Apostponement of revenue recognition may have an impact on corporate taxes, dividends andkey figures, and thereby affecting a company’s stakeholders. All stakeholders that arepresented in the study’s modified stakeholder model benefit from more consistent revenuerecognition that IFRS 15 doesn’t seem to provide.This paper is written in Swedish.
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Blažek, Michal. "Účetní výkaznictví dle IFRS u softwarových společností." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193523.
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The thesis focuses on financial reporting under IFRS in comparison with US GAAP. It defines a software company and characterizes the business segment as very dynamic, rich in business combinations. The thesis describes methods of financial reporting of intangible assets, research and development and external sources for obtaining software. In-house created software is rarely capitalized that cause undervaluation of assets. In particular assets from business combination are reported. The thesis describes software revenue recognition according to current IFRS/US GAAP and the new revenue standard. It compares chosen aspects of reporting in segments: B2C, B2B, social networks, information security and search engines. In the conclusion, the thesis evaluates current situation in described segments regarding relevance of the standard to monetization models and intangible assets of software companies and it provides possible outlines in the future.
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Hansen, Malin, and Sofia Westerlund. "Vad är problemet? : – En studie kring intäktsredovisning i IT-konsultföretag." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-6471.
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Title: What´s the problem? - A study of revenue recognition in IT-consultant companies
Problem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?
Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result.
Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews. Study of the other five companies’ ways to recognize revenue was made through their annual reports.
Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange. The other companies uses BFNAR 2003:3, none of the studied objects administer RR 11. The most obvious difficulty that have been discovered is the situation where a service covers more than one accounting periods. The question then is; when should revenue be recognized?
Our advice to newly established companies is; choose the framework most suitable for the business, recognize revenues in the period they occur, design an efficient model, recruit “the right person for the right job”.
Titel: Vad är problemet? – En studie kring intäktsredovisning i IT-konsultföretag
Problem: Hur redovisar de valda IT-konsultföretagen sina intäkter? Vilka svårigheter upplever de valda IT-konsultföretagen i samband med intäktsredovisningen?
Syfte: Syftet med denna empiriska studie är att undersöka hur företag i IT-konsultbranschen redovisar uppkomna intäkter, samt att utreda om företagen upplever några svårigheter i samband med intäktsredovisningen. Målet med studien är att med det utvunna resultatet ge användbara tips och råd angående intäktsredovisning till företag inom IT-konsultbranschen.
Metod: Undersökningen genomfördes i Västerås och inleddes med en förberedande intervju med en auktoriserad revisor, väl insatt i ämnet intäktsredovisning. Därefter valdes sju företag från IT-konsultbranschen ut, varav två av dem fick delta i semistrukturerade intervjuer. Granskning av de andra fem företagens intäktsredovisningar gjordes med hjälp av årsredovisningar.
Slutsats: Under genomförd undersökning har det framkommit att ett företag redovisar sina intäkter enligt IAS 18 till följd av att det är börsnoterat och samtliga av de övriga bolagen utnyttjar BFNAR 2003:3. Inget av bolagen använder sig alltså av RR 11. Den mest påtagliga svårigheten som framkommit uppstår då en tjänst stäcker sig över flera redovisningsperioder; när ska då intäkt redovisas?
Våra tips och råd till nystartade IT-konsultföretag blir därmed att välja det ramverk bäst lämpat för verksamheten, vinstavräkna successivt vid behov, konstruera en effektiv kalkylmodell, rekrytera ”rätt person till rätt plats”.
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Hasani, Valentina, and Johan Jarnvik. "Intäktsredovisning : En jämförande studie mellan RFR 2/IFRS 15 och K3." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-23871.
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Intäktsredovisning har länge varit ett omdebatterat problemområde inom redovisning. Under 1990- och 2000-talet utspelades redovisningsskandaler inom intäktsredovisning vilket startade utvecklingen av en ny internationell intäktsstandard. Den nya intäktsstandarden, IFRS 15 Intäkter från avtal med kunder, antogs år 2014 av både IASB och FASB. Syftet med IFRS 15 var att skapa en allt mer jämförbar och transparent finansiell rapportering. Företag har därmed möjlighet att tillämpa regelverket K3 alternativ intäktsstandarden IFRS 15 genom Rådet för finansiell rapporterings rekommendation RFR 2. Standarden IFRS 15 trädde i kraft den 1 januari 2018.Syftet med studien är att undersöka ifall det förekommer skillnader mellan regelverken RFR2/IFRS 15 och K3 vid intäktsredovisning avseende informationsvärde, särskilda nyckeltal och utdelningsmöjligheter. Vidare utreds vilket regelverk som är mest fördelaktigt utifrån ett intressentperspektiv och borgenärsperspektiv. För att uppnå studiens syfte har tre typfall konstruerats som berör entreprenadbranschen, fastighetsbranschen och IT branschen. Metoden som tillämpas i studien är en kvalitativ innehållsanalys med en abduktivforskningsansats. Resultatet av typfallen visar att det förekommer en viss skillnad mellan regelverken RFR 2/IFRS 15 och K3 men att i majoriteten av våra typfall sker redovisningen av intäkterna på samma sätt. I typfall 1 uppstår det skillnader i tidpunkten och fördelningen vid redovisning av intäkter vilket får effekter på nyckeltal och utdelning. Syftet med studien är att jämföra regelverken och se om något av dessa är mer fördelaktigt än det andra. Slutsatsen är att det finns för och nackdelar med båda regelverken och det är svårt att utifrån dessa typfall konstatera att det ena regelverket skulle vara mer fördelaktigt än det andra, det är helt situationsbaserat. Utifrån ett borgenärsperspektiv kan vi inte heller dra någon slutsats att något av regelverken skulle vara mer gynnsamt för denna intressentgrupp utifrån våra typfall. För att kunna dra ännu mer betydelsefulla slutsatser behöver man jämföra dessa regelverk över fler typfall av en större variation.Revenue accounting has long been a debated issue in accounting. During the 1990s and 2000s accounting scandals in revenue accounting were played out, this led to the development of anew international revenue recognition standard. This new revenue recognition standard called IFRS 15 Revenue from contracts with customers was approved in 2014 by both IASB and FASB Board. The purpose of IFRS 15 is to create an increasingly comparable and transparent financial reporting. Companies can choose between the regulation K3 alternative the standard IFRS 15 by applying the recommendation RFR 2. The revenue standard IFRS 15 entered into force on January 1, 2018.The purpose of this study is to investigate if there are differences between RFR 2/ IFRS 15 and K3 in revenue recognition relating to information value, special key figures and dividend opportunities. Furthermore, this study will investigate and show which regulation is most beneficial from a stakeholder and creditor perspective. To achieve the purpose of this study, three hypothetical cases have been designed based on three different industries. The methodology for this study is a qualitative content analysis with a abductive approach. The result from our three hypothetical cases indicate that there are some difference between the standards RFR 2/ IFRS 15 and K3 but in the majority of our cases they recognize the revenue in the same way. In hypothetical case 1 there are a difference in when and how the revenue is allocated, which has an effect on financial ratios and dividens. The purpose of the study is to compare the two different standards and examine if one is more beneficial than the other. The conclusion is that there are both pros and cons with both regulations, therefore it is difficult to conclude which regulation is the most beneficial. Neither from a creditors perspective can we make the conclusion that one of the standards are more favorable based on our hypothetical cases for these group of interests. To be able to draw more precise conclusions we have to compare more cases with greater variation.
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Grudin, Maxim Arnoldovich. "A compact multi-level model for the recognition of facial images." Thesis, Liverpool John Moores University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.242152.
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Mak, Brian Kan-Wing. "Towards a compact speech recognizer : subspace distribution clustering hidden Markov model /." Full text open access at:, 1998. http://content.ohsu.edu/u?/etd,215.
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Wang, Yongqiang. "A study on structured covariance modeling approaches to designing compact recognizers of online handwritten Chinese characters." Click to view the E-thesis via HKUTO, 2009. http://sunzi.lib.hku.hk/hkuto/record/B42664305.
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Hoffman, Jeffrey Dean. "Using Blind Source Separation and a Compact Microphone Array to Improve the Error Rate of Speech Recognition." PDXScholar, 2016. https://pdxscholar.library.pdx.edu/open_access_etds/3367.
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Automatic speech recognition has become a standard feature on many consumer electronics and automotive products, and the accuracy of the decoded speech has improved dramatically over time. Often, designers of these products achieve accuracy by employing microphone arrays and beamforming algorithms to reduce interference. However, beamforming microphone arrays are too large for small form factor products such as smart watches. Yet these small form factor products, which have precious little space for tactile user input (i.e. knobs, buttons and touch screens), would benefit immensely from a user interface based on reliably accurate automatic speech recognition.
This thesis proposes a solution for interference mitigation that employs blind source separation with a compact array of commercially available unidirectional microphone elements. Such an array provides adequate spatial diversity to enable blind source separation and would easily fit in a smart watch or similar small form factor product. The solution is characterized using publicly available speech audio clips recorded for the purpose of testing automatic speech recognition algorithms. The proposal is modelled in different interference environments and the efficacy of the solution is evaluated. Factors affecting the performance of the solution are identified and their influence quantified. An expectation is presented for the quality of separation as well as the resulting improvement in word error rate that can be achieved from decoding the separated speech estimate versus the mixture obtained from a single unidirectional microphone element. Finally, directions for future work are proposed, which have the potential to improve the performance of the solution thereby making it a commercially viable product.
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Wang, Yongqiang, and 王永強. "A study on structured covariance modeling approaches to designing compact recognizers of online handwritten Chinese characters." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2009. http://hub.hku.hk/bib/B42664305.
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Clabecq, Céline. "Contraintes et assujettissements dans la formation des enseignants : une étude des effets d’Arrière-plan sur les pratiques des maîtres formateurs." Thesis, Bordeaux 2, 2012. http://www.theses.fr/2012BOR21929/document.
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L’institution confie aux maîtres formateurs une double mission d'enseignement dans une classe et de formateur d'adultes, leur confiant un rôle de « travailleur modèle » à la fois relais de la parole institutionnelle et représentant des « bonnes pratiques ». Ils sont alors assujettis à des phénomènes d’Arrière-plan qui conditionnent leurs possibilités d’action.L’enquête, menée dans un contexte de réforme institutionnelle (mise en place de la mastérisation des enseignants) met en évidence des contraintes qui pèsent sur les maîtres formateurs, tenus à un « devoir d’excellence » dans le cadre d’un ensemble de valeurs transmises et transformées tout au long de l’histoire de l’enseignement primaire, des écoles normales aux IUFM. Les données de terrain recueillies se composent d’entretiens avec des formateurs mais aussi d’observations directes : des stages de formation de formateurs (conférences pédagogiques), des situations de formation et d’évaluation des stagiaires, et des éléments d’autoanalyse de la pratique. La thèse montre que la dévolution de cette mission de formation aux maîtres formateurs produit, en lien avec un besoin de reconnaissance et de distinction, un double mouvement d’assujettissement aux demandes institutionnelles d’une part, et d’émancipation de la condition d’enseignant « ordinaire » d’autre part. Le concept de sensibilité au contrat institutionnel permet alors de comprendre comment les maîtres formateurs opèrent des ajustements entre les injonctions institutionnelles et les contraintes de la pratiqueWithin the educational system, mentors are entrusted with two tasks: teaching, as well as training adults. In a sense, they are expected to act as “model workers”, transmitting official wisdom, and publicizing “good practices”. They are subjected to Background effects, which determine their leeway. Our research was conducted in the context of institutional changes, namely the granting of MAs to trainees for the teaching profession. It highlights the constraints bearing upon mentors, who are expected to maintain standards of excellence. Such standards were inherited from the traditional training schools for primary education (“écoles normales”) as well as the newer teacher training institutions (IUFM), but also underwent significant changes. Primary sources include interviews with mentors as well as direct observation: Training schemes for mentors, training sessions and assessment of trainees, self analysis. This dissertation purports to demonstrate that the granting of a responsibility in training to mentors craving for recognition and distinction leaves them in a double bind. On the one hand they are subjected to institutional injunctions, on the other hand they aspire to professional freedom and autonomy, just as any other teacher. Mentors in fact negotiate their way between official demands and the constraints of practical work. Acknowledging the existence of a “compact” between mentors and their institutional employer is essential to an understanding of this process of negotiation
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Bouallegue, Mohamed. "L’analyse factorielle pour la modélisation acoustique des systèmes de reconnaissance de la parole." Thesis, Avignon, 2013. http://www.theses.fr/2013AVIG0197/document.
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Dans cette thèse, nous proposons d’utiliser des techniques fondées sur l’analyse factorielle pour la modélisation acoustique pour le traitement automatique de la parole, notamment pour la Reconnaissance Automatique de la parole. Nous nous sommes, dans un premier temps, intéressés à la réduction de l’empreinte mémoire des modèles acoustiques. Notre méthode à base d’analyse factorielle a démontré une capacité de mutualisation des paramètres des modèles acoustiques, tout en maintenant des performances similaires à celles des modèles de base. La modélisation proposée nous conduit à décomposer l’ensemble des paramètres des modèles acoustiques en sous-ensembles de paramètres indépendants, ce qui permet une grande flexibilité pour d’éventuelles adaptations (locuteurs, genre, nouvelles tâches).Dans les modélisations actuelles, un état d’un Modèle de Markov Caché (MMC) est représenté par un mélange de Gaussiennes (GMM : Gaussian Mixture Model). Nous proposons, comme alternative, une représentation vectorielle des états : les fac- teur d’états. Ces facteur d’états nous permettent de mesurer efficacement la similarité entre les états des MMC au moyen d’une distance euclidienne, par exemple. Grâce à cette représenation vectorielle, nous proposons une méthode simple et efficace pour la construction de modèles acoustiques avec des états partagés. Cette procédure s’avère encore plus efficace dans le cas de langues peu ou très peu dotées en ressouces et enconnaissances linguistiques. Enfin, nos efforts se sont portés sur la robustesse des systèmes de reconnaissance de la parole face aux variabilités acoustiques, et plus particulièrement celles générées par l’environnement. Nous nous sommes intéressés, dans nos différentes expérimentations, à la variabilité locuteur, à la variabilité canal et au bruit additif. Grâce à notre approche s’appuyant sur l’analyse factorielle, nous avons démontré la possibilité de modéliser ces différents types de variabilité acoustique nuisible comme une composante additive dans le domaine cepstral. Nous soustrayons cette composante des vecteurs cepstraux pour annuler son effet pénalisant pour la reconnaissance de la paroleIn this thesis, we propose to use techniques based on factor analysis to build acoustic models for automatic speech processing, especially Automatic Speech Recognition (ASR). Frstly, we were interested in reducing the footprint memory of acoustic models. Our factor analysis-based method demonstrated that it is possible to pool the parameters of acoustic models and still maintain performance similar to the one obtained with the baseline models. The proposed modeling leads us to deconstruct the ensemble of the acoustic model parameters into independent parameter sub-sets, which allow a great flexibility for particular adaptations (speakers, genre, new tasks etc.). With current modeling techniques, the state of a Hidden Markov Model (HMM) is represented by a combination of Gaussians (GMM : Gaussian Mixture Model). We propose as an alternative a vector representation of states : the factors of states. These factors of states enable us to accurately measure the similarity between the states of the HMM by means of an euclidean distance for example. Using this vector represen- tation, we propose a simple and effective method for building acoustic models with shared states. This procedure is even more effective when applied to under-resourced languages. Finally, we concentrated our efforts on the robustness of the speech recognition sys- tems to acoustic variabilities, particularly those generated by the environment. In our various experiments, we examined speaker variability, channel variability and additive noise. Through our factor analysis-based approach, we demonstrated the possibility of modeling these different types of acoustic variability as an additive component in the cepstral domain. By compensation of this component from the cepstral vectors, we are able to cancel out the harmful effect it has on speech recognition
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Youbo, Lou Bouinan Sonia. "La lex societatis en droit international des affaires." Thesis, Bordeaux, 2015. http://www.theses.fr/2015BORD0132/document.
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La recherche de la loi applicable à la société, lex societatis, est incontournable carc’est de cette loi dont dépendront les règles de constitution, de fonctionnement et dedissolution de la société. Mais la problématique de la détermination de la lex societatis enDroit International des Affaires réside dans l’identification d’un mode adéquat derattachement des sociétés transfrontalières à un territoire national. Le caractère transfrontalierdes sociétés actuelles accentue le conflit entre les différents systèmes de rattachement dessociétés traditionnellement retenus par les législations. La pluralité de système derattachement des sociétés est à l’origine de conflits auxquels l’uniformisation de la règle deconflit de lois en matière de détermination de la lex societatis peut être une solution.Le droit des sociétés doit être un instrument au service des affaires, et non un frein àleur évolution et à leur développement. Ainsi pour répondre aux besoins des affairesinternationales, outre l’élimination des entraves aux échanges il faut envisager une adaptationdu contenu des règles de conflit de lois actuelles qui permettent la détermination de la lexsocietatis ainsi qu’une modification de leur sourceThe search of the law applicable to the company, lex societatis is a must because it isthis law which will depend on the rules of formation, operation and dissolution of thecompany. But the problem of determining the lex societatis in International Business Law isthe identification of a suitable method of attachment of cross-border companies on a nationalterritory. The transboundary nature of today’s societies accentuates the conflict between thedifferent companies of connecting systems traditionally retained by the legislation. Theplurality of connecting corporate system is causing conflicts that standardization of the rulesof conflict of laws determining the lex societatis can be a solution.Company law should be a tool for business, not a hindrance to their development andtheir development. So to meet the needs of international business, besides the elimination ofbarriers to trade should be considered an adaptation of the contents of the current conflict oflaws rules that allow the determination of the lex societatis and a change of their source
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Bouderhem, Rabaï. "La nationalité des sociétés en droit français." Phd thesis, Université de Bourgogne, 2012. http://tel.archives-ouvertes.fr/tel-00960318.
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Le développement des relations économiques internationales et la construction d'un espace européen intégré tant d'un point de vue économique que politique a relancé le débat sur la nationalité des sociétés. La question n'est pas tant de savoir si les sociétés commerciales disposent d'une nationalité au même titre que les personnes physiques - les solutions en la matière sont depuis longtemps acceptées par la doctrine et la jurisprudence internationales - mais plutôt de déterminer comment cette notion a évolué et s'adapte aux contraintes d'une part, d'une économie de marché mondialisée et d'autre part, du droit de l'Union européenne qui bouleverse les solutions traditionnellement admises en matière de nationalité des sociétés dans les droits internes des Etats membres. Ainsi, les critères de rattachement juridique d'une société à un Etat déterminés par les règles de droit international privé de chaque Etat s'orientent inéluctablement vers le critère anglo-saxon de l'incorporation. L'apparition de nouvelles personnes morales de droit de l'UE comme la Société européenne (SE) ou la future Société privée européenne (SPE) posent également la question de la nationalité et de la loi applicable à ce type de groupement européen. Il en est de même s'agissant des groupes de sociétés dont une réglementation de leurs activités pourrait être relancée dans le cadre du droit de l'UE.
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Chung, Yao-Sheng, and 鍾燿聲. "The revenue recognition of biotechnology company." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/50824295111563851283.
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Esser, Irene-Marié. "Recognition of various stakeholder interests in company management." Thesis, 2008. http://hdl.handle.net/10500/2277.
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Good corporate governance should be the cornerstone of all company management. Directors ought to know in whose interests the company should be managed. This thesis attempts to answer the following question: whose interests must be granted primacy in the management of a company?
In chapter 1 it is stated that shareholders' interests are traditionally granted primacy in the management of a company. There has, however, been a shift in public opinion towards recognition of a wider variety of interests that should be considered than only those of the shareholders. These interests include, inter alia, environmental interests and those of the investors, employees and consumers. This thesis thus focuses on the primary stakeholders, namely individual shareholders, creditors, employees, consumers and suppliers.
In chapter 2 a theoretical foundation is provided on the nature of a company. The different theories on the nature of a company, emphasising either shareholder primacy or stakeholder protection, are discussed. A combined new theory is proposed. It is suggested that the confusion relating to the meaning of "the company" needs to be eliminated.
Chapters 3, 4 and 5 provide an international comparison of the company law in Botswana, Australia, New Zealand and the United Kingdom. The focus falls, firstly, on directors' duties, secondly, on the question in whose interests directors should manage a company and, thirdly, on the codification of their duties.
In chapter 6 the South African position is evaluated. First, the possible stakeholders are identified and the protection currently afforded them is explained. The reports of the King Committee on Corporate Governance, the Policy Document on company law reform as well as the Companies Bill of 2007 are discussed. Draft clauses are recommended to be incorporated in new company legislation to provide directors with clarity on what is expected of them.
It is the aim of this thesis to provide clarity on whose interests should receive primacy when directors manage a company. The outcome of this research should provide a clear indication to South African directors of what is expected of them and who the beneficiaries of their fiduciary duties are.Law
LL.D.
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Li, Kuei-Chen, and 李貴珍. "The Recognition and Disclosures Issues of Asset Management Company." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/00092715467592205954.
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碩士中原大學
會計研究所
90
Banking has become a drastically competitive industry since Taiwan government approved the establishment of new banks in 1991. Recently, due to the depression of real estate industry, the abatement of competitiveness of traditional industry, and the excessive competition among banks, the ratio of non-performing loans have reached the highest peak that have never seen before. The quality of assets has also been worse off rapidly. These phenomena all influence the operation ability of financial institutions. In order to establish the mechanism of financial institutions to deal with non-performing loans, the Ministry of Finance legislated for the provisions of asset management company (AMC) not only to deal non-performing loans effectively but also to improve the quality and liquidity of assets of financial industry. The purpose of this paper is to analyze the current situation of non-performing loans, introduce the concept of asset management company, and describe the framework of asset management company in Taiwan. We also study and illustrate the accounting process for financial assets translation of Financial Accounting Standards Board. Our study provides the domestic financial institutions with valuable reference in dealing non-performing loans.
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Ke, Pei-Yu, and 柯沛語. "Research of Appyling IPA to Investigate the Recognition of Company Product from Salesmen―Use L Pre-Need Funeral Contract Company for Example." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/8x98vz.
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碩士朝陽科技大學
保險金融管理系
105
The pattern of population change, the rapid population aging, and the increasing dependency ratio in Taiwan over the past decade let people in this island gradually begin to face the arrangement of things behind. To make themselves and their families feel at ease, a concept of early preparation of funeral service contract, believing that a professional team can solve the manpower problem arising from the social trend of “sub-replacement fertility”, reduce the economic pressure of children, solve the unpredictable events and unprepared dilemma situation, has gradually risen. Therefore, issues of how to enhance the competitiveness of professional team as well as to strengthen the salesmen understanding and cognition to the products of such contract have become the company’s important efforts and the motivation of this study. This study, using questionnaire design and narrative statistical method to collect, arrange and analyze the statistical data as well as to explain the results of the statistical analysis, aimed to find out the issue of gap between the importance of cognition on contract and the actual satisfaction. This paper used chi-square test to investigate the cognition of salesmen to L Company and to analyze the results of the significant correlation of two out of the 11 fundamental variables; in addition, this study found 7 questions out of 21 questions were required to be improved by IPA matrix. Finally, the paper put forward strategic recommendations to L company for reference in corporate’s effectiveness through the improvement of decision-making and business-driven so as to enhance the company’s business competitiveness.
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Liu, Yung-Chih, and 劉永智. "The Recognition and Reaction Strategy of Import Restrictions of Elevator Component: An empirical study of Y Company." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/q4p8p8.
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碩士淡江大學
國際商學碩士在職專班
102
The main purpose of this thesis is to “ The Recognition and Reaction Strategy of Import Restrictions of Elevator Component: An empirical study of Y Company ”. The recognition of import restrictions of elevator component is to investigate the importance of import to Taiwan elevator industry. Explain the background and reasons of the recognition of import restrictions of elevator component and the status of Taiwan elevator industry in international trade and domestic market. Y Company for import restrictions of elevator components plan reaction strategies. Plan the reaction strategy of import restrictions of elevator component. Analyze of the influence of the reaction strategy of import restrictions of elevator component which factors. Get the influence factors of the reaction strategy of import restrictions of elevator component. Influencing factors were the human factor, quality factor, cost factor, environmental factor and financial factor. The research applies DEMATEL to analyze the influence factors of the reaction strategy of import restrictions of elevator component. The empirical results obtained by the net impact of DEMATEL are the dispatcher and receiver. The empirical results are the dispatcher and receiver. The dispatcher is the main factors of the reaction strategy of import restrictions of elevator component of the influence. The receiver of the reaction strategy of import restrictions of elevator component was influenced by factors. The dispatcher has environmental factor, human factor and financial factor. The receiver has quality factor and cost factor. Because of the dispatcher are the main factors of the reaction strategy of import restrictions of elevator component of the influence. Therefore, to environmental factor, human factor and financial factor on the reaction strategy of import restrictions of elevator component analyze. And plan the reaction strategy of import restrictions of elevator component.
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Yang, Yun-Ching, and 楊雲青. "Application of RFID Recognition Technology to Improve Operation of ToxicGas Treasury - Photoelectric Panel X Company as an Example." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/p3fn2c.
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碩士育達科技大學
行銷與流通管理所
106
In the manufacturing supply chain management system, logistics is the key element that connects the upstream material supplier and the downstream product customer. If the RFID system can be applied to the logistics process, it can expedite the process of shipment and the effective collection of inventory information. This is intended to be a case study conducted of X company’s operating status of the warehouse that stores special gas. This paper studies the cost of the equipment, and then compares the operation process before introducing RFID and after introducing RFID. We recorded the actual data to compare and analyze the differences, and the data were from July and August 2017 (before the RFID installation) comparing with October and November 2017 (after the RFID installation). We made the following conclusions: introduction of RFID technology not only reduces the work flow, but also improves its time and reduces human mistakes. It also improves the speed of the logistics and the efficiency of the overall operation.
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游世豪. "A Study of Applying Pattern Recognition into Mass Customization Manufacturing Process- A Case of an Industrial PC Company." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/11070879814849959441.
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碩士國立交通大學
管理學院碩士在職專班管理科學組
98
Since the rise of consumer awareness, and digital network society for a variety of opportunities, lead to the production patterns change, making the new term "mass customization" got global industry attention. It is a customer-oriented production model. In order to successfully achieve mass customization, it needs to select the appropriate supply chain strategy, and with other relevant instruments, such as modular design, production line automation and management. This thesis presents a morphology-based method for extracting barcode labels from cluttered images. The recognition system consists of three major components. At the first, a morphology-based method is proposed to extract important contrast features as guides to search the desired barcode labels. A recovery algorithm is then applied for reconstructing a barcode label if the label is fragmented into several parts. The last step of the proposed method performs character division and use template matching and structural analysis method to recognize the alphanumeric codes. This thesis by the industry-based computer manufacturing management began to understand, because of its small amount of diversity, production process control is extremely important. This research apply pattern recognition technology to construct a production workflow system, using the original bar code label, propose pattern recognition system setup and operation concept of architecture, its implementation model, and with middleware and application layer information system architecture. In order to increase the efficiency of automated production, it makes each component or semi-finished products in the production can be controlled and tracked by information systems.
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Chu, Ying-Hua, and 朱英華. "Empirical Study of Long-Term Care Insurance Criteria and Insured Clients Recognition in T Insurance Company as an Example." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/a8f9h4.
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碩士開南大學
觀光運輸學院碩士在職專班
104
This study investigated the degree of recognition of long-term care policyholders, for guidelines for the assessment of long-term care insurance, with " Important-Performance Analysis " (IPA) as a frame of reference, due to policyholders difficult to obtain satisfactory practical experience, only identity can be expected to be explored in order of importance and recognition of IRA (Important - Recognition Analysis Matrix) for the analysis of architecture to explore more appropriate, which measure T's long-term care insurance evaluation criteria, results of this study: long-term Evaluation criteria averages care Insurance importance 3.74. The evaluation criteria for the identification of policy holders average to 3.57. Display policyholders generally less recognition for long-term care insurance standard, a competitive market. Overall 57% fall into the high degree of importance and recognition of the quadrant, representing just to maintain the current state of, 43% falls is not important and does not agree with the quadrant, is a low priority area. Managerial implications this study recommends the following: 1. Strengthening advocacy younger long-term care insurance awareness: long term care needs of the elderly rely on the establishment of care not own the patent, the risk of early planning to ensure zero gaps. 2. Expansion of activities related to services for the elderly: the insurance industry can help the Government to strengthen awareness of the needs of elderly care, advocacy awareness of preventive medicine, old age home security planning visit for elderly policyholders. 3. To provide customized services: demand-oriented solutions proposed risk exposure, diversified product mix, in line with budget planning and protection needs of customized insurance policies. 4. Diversified innovation services: care patterns can be combined with different industry strategy union provides a wide range of care innovative services, working together with health insurance management. Keywords: long-term care insurance evaluation criteria, insured client recognition, Important - Recognition Analysis Matrix
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HUANG, CHEN-YI, and 黃振益. "Using Image Recognition to Improve the Accuracy of Stock Counting of PVC Pipe - A Case Study of XX Plastic Company." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/s2w6wb.
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碩士國立臺灣科技大學
工業管理系
107
In recent years, the industry and academia have invested in the field of "Image Recognition" in Deep Learning, making related applications more and more diverse. This thesis discusses the problem of "Image Recognition" to solve the problem of PVC pipe inventory counting. The object detection models include Faster R-CNN (Faster Region-based Convolutional Neural Network) and SSD (Single Shot MultiBox Detector), which are used to train and learn the counting of PVC pipes of a single type at a specific field. The results show that both the Faster R-CNN model and the SSD model can correctly identify PVC pipes. The Faster R-CNN model is more accurate than the SSD model, while the SSD model is faster than the Faster R-CNN model. Based on the results of this research, we can continue to develop counting models for other types of PVC pipes and application of PVC pipe counting in inventory.
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Lin, Jia-Shyang, and 林家祥. "Research on the Relationship of Chunghwa Telecommunication Company ADR Internationalized Environment Privatization Recognition, Attitude, Organizational Climate, Turnover Intention on Organization Performance." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/39944060637516726828.
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碩士大葉大學
國際企業管理學系碩士在職專班
95
Research this think the China telecommunication example, the will and research which organizes the performance relation that probing into privatization and improving cognitive, privatization and improving the attitude, organizing the climate, leaving office mainly, find out each other's interdynamic relation by this. This research adopts the questionnaire, operate the place in order to divide one floor of standards with branch company and six affiliated in Chinese telecommunications, granting 550 questionnaires altogether, total retrieves several 468 effective samples, effective sample rate is up to 85.1%, analyse through one degree of analysis of letter, result degree, describing statistics, correlated with analysing and analysing etc. that deals with and analyses the materials. Study and sum up some the following real example results: 1. Organizing the climate and improving privatization has it cognitivly to influence. 2. Organizing the climate and improving the attitude privatization has it to influence. 3. It is having it to influence that privatization improves and improves the attitude privatization cognitively 4. Privatization is having the will of leaving office to influence to improve cognitively 5. Privatization is having the will of leaving office to influence to improve the attitude. 6. Leave office will to organize performance have apparent to influence.
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Chung, Hsien Hsu, and 謝許忠. "A research on the relations among organizational change recognition、 organizational commitment and work Performance - take Hsing chung paper company as an example." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/78738386605692745545.
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碩士佛光人文社會學院
管理學研究所
94
The government operated business run by private capital turns, is the administration point of the state operations. For some sound government operated businesses, because of latent investor, the government sells the stocks or the property in order to run by private capital. However, for the bad constitution company, getting close to bankrupt business, or even though undersell but still lack a person to ask about. The state then terminate such a business, or throw the problem to the employee, and let market function to set the continuity. Government operated business run by private capital by employee is few in Taiwan, and the Taiwan chung Hsing paper company is an example. Therefore, for this kind of business, the successful key essential factors become the main motive which personally wants to study. Therefore, the main objects of this research are: 1.The influence among organizational change recognition, organizational commitment and work results according to the employee,s personal variable recognition. 2.The relation among employee organizational change recognition, organizational commitment and work results. 3.Some suggestions of government operated business run by private capital by employee. This research targets with the universe employee of Hsing chung paper company as the questionnaire objects. There were 220 questionnaires totally, the number of valid questionnaire are 143. (the valid rate is 65.0%.) This study use SPSS for Windows as statistic analysis tool. According to the data and information from subject, the methods used are Description statistical analysis, Pearson correlation analysis, One-way ANOVA,T-Density Curve analysis, Regression analysis .Study results are as follow: 1.There is partially notable variance in perception of Personal difference (sex, age, educational background, department,subscription number) cognizes in the organizational change ,organization commitment and work results。 2.Employee's organizational change recognition, the organization commitment and work results contain partially notable reciprocity。 3.Some personal suggestions for the operated business turn into run by private capital by employee: gather private capital by employee is the method for saving oneself but not a good way to run a business. Dispersion of the ownership of a stock causes conductors of harassment, and have to expend the mental on the internal integrate of such a company. This really makes waste of resources. Encourage the employee voluntarily subscription rather than force subscription. Moreover, the conductors have to own most stocks to lay the base for the long-last management.
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Huang, Yun-Ru, and 黃韻如. "A Study on the Gaps of Recognition for the Service Quality Between the Insurance Brokers and Policyholders ─ An Example of M Insurance Broker Company." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/vbkg4v.
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碩士亞洲大學
經營管理學系碩士在職專班
102
Due to highly competitive nature of insurance industry, most insurance companies have employed insurance brokers with professional licenses to increase company’s business with consideration of costs and economical benefits. Therefore, the service quality of insurance broker has become an increasingly important factor for attracting policyholders (consumers). This study used insurance broker─policyholder recognition gap analysis to explore the gaps of recognition for the service quality between the insurance brokers and policyholders. The results indicate that there are two service qualities needed to be improved, which are “answer all questions on the insurance policy” and “schedule an appointment anytime”. The results of this study also provide some useful insights to concerned authorities for further refinement of the insurance industry service quality.
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Luo, GuoYu, and 羅國育. "Gesture recognition based on compact hand segmentation under complex background." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/74140739710320288034.
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碩士國立高雄應用科技大學
光電與通訊研究所
98
This thesis presents innovative compact hand segmentation for gesture recognition. First, we devise singular value decomposition based image enhancement technique to remove the dark background, left the remaining pixels of skin color. Then the polynomial approximation YCbCr color model is adopted to extract hand. After alignment, a novel adaptive singular value decomposition is presented for lighting compensation. Finally, we propose using quincunx pyramid sampling algorithm to reduce the impact of variation in gestures, and then the self-eigenhand recognizer with genetic algorithms is constructured to select discriminant eigenvector subset for classification. While on one hand, the approach maximizes the differences amidst the hand images of different gestures, it also minimizes the lighting and pose variations of the same gesture. Experimental results on our database and a live sequence show that our method is superior to conventional method without compact hand segmentation against complex scenes. For the 768 images in the tests set, in the inside testing, the classification achieves the AAR of 99.55% and the FAR of 0.0001%. In live testing, the classification achieves the accuracy rate of 91.7% and the error rate of 8.3%. In terms of speed, our system is faster, and our images size is pixels, operating at an average processing time 1 sec per gesture on an AMD64 Athlon CPU 2.0 GHz PC. Keywords: Compact hand segmentation, singular value decomposition based image enhancement, lighting compensation, quincunx pyramid sampling.
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Zhang, Zong-Qun, and 張宗群. "The Effectiveness of Combining Radical Recognition Pedagogy with the Creative Radical Recognition Teaching Compact Disk for Teaching Literacy to Middle School Students with Moderate Intellectual Disabilities." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/01629263079635134705.
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碩士中華大學
資訊管理學系碩士班
103
This paper discusses the effectiveness of combining radical recognition pedagogy with the creative radical recognition teaching compact disk for teaching literacy to middle school students with moderate intellectual disabilities. A single-subject A–B–A’ withdrawal experimental design was adopted in this study. The participants comprised 3 ninth-grade special education students with moderate intellectual disabilities. The independent variable was the parts literacy pedagogy combined with literacy parts creative teaching disk, and the dependent variable was the effectiveness of the literacy education. The experiment continued for 12 weeks, which were divided into a 3-week baseline period, a 6-week intervention period, a 1-week interval, and a 2-week maintenance period. A literacy test developed by the researchers was administered to the students, and the test scores were examined using a line chart and visual analysis. The immediate and retained effects were explored from various perspectives based on each part of the test and the overall test. The results of the experiment are summarized as follows: 1. The reading and spelling abilities of the 3 participants were substantially affected immediately and in the long run. 2. Regarding the abilities to listen and write vocabulary and sentences and select words by listening meanings, Participants A and B were substantially affected immediately and in the long run, whereas Participant C was immediately affected, but not affected notably in the long run. 3. Regarding the overall literacy, all 3 participants were considerably affected immediately and in the long run. According to the aforementioned summary, this paper proposes suggestions for future studies on literacy and computer-assisted instruction for students diagnosed with moderate intellectual disabilities.
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Cheng, Yen-Ping, and 鄭燕萍. "The impacts of recognitions and behaviors of internal auditors on enterprise ESH system - a case study of a Taiwan LED company." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/a7465p.
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Heckendorf, Anastasia Lynn. "Word recognition tests on compact disc a normative study of PB-50 (Rush Hughes) and CID W-22 word lists /." 1993. http://catalog.hathitrust.org/api/volumes/oclc/32697158.html.
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Thesis (M.S.)--University of Wisconsin--Madison, 1993.Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 173-179).