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Дудорова, Т. Ю. "Механізми розбудови митного пост-контролю в Україні." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/9595.
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У статті проведено детальний аналіз процедур та стандартів митного контролю після випуску товарів у країнах ЄС. Досліджено практичний досвід та нормативно-правове забезпечення іноземних держав за цим напрямком. Виявлено та упорядковано норми законодавчих та підзаконних актів України, які потребують внесення змін. Розроблено пропозиції щодо вдосконалення організаційно-економічних засад та механізмів проведення митного контролю після випуску товарів.В статье проведен детальный анализ процедур и стандартов таможенного контроля после выпуска товаров в странах ЕС. Исследован практический опыт и нормативно-правовое обеспечение иностранных государств по этому направлению. Выявлены и систематизированы нормы законодательных и подзаконных актов Украины, которые требуют внесения изменений. Разработаны предложения по совершенствованию организационно-экономических принципов и механизмов проведения таможенного контроля после выпуска товаров.
The article analyzes the procedures and standards of post-release control in the EU countries. Practical experience and regulatory support of foreign states in this area have been studied. The norms of legislative and subordinate acts of Ukraine that require changes are identified and streamlined. The proposals on improving the organizational and economic principles and mechanisms for post-release control have been developed.
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Otradovcová, Andrea. "Marketingový audit spokojenosti zákazníků." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442926.
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This Master's thesis focuses on a marketing audit of customer satisfaction. In the first part of the thesis is a necessary theoretical background. The marketing audit focused on customer satisfaction is performed in the analytical part. Based on the results of the analyzes, proposals are made that can contribute to increasing customer satisfaction.
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Bartels, Judith. "Audit of the Salesforce.com application for ABC Inc." Menomonie, WI : University of Wisconsin--Stout, 2005. http://www.uwstout.edu/lib/thesis/2005/2005bartelsj.pdf.
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Shihao, Tang, and Shen Shen. "Commercialization and Audit quality : Evidence from Chinese audit market." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20040.
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In recent years, the commercialization of the audit market has become more and more apparent, which is an inevitable trend. After the Enron scandal broke out, researches about commercialization and audit professions, audit quality have arisen. Most of these studies are focus on western audit firms. The purpose of this study is to look at the impact of commercialization of the Chinese audit industry from the auditor perspective. This paper is based on 109 responses to a survey distributed to Chinese auditors, including Big 4 firms and non-Big 4 firms. This study use market orientation, customer orientation and process orientation as indicators of commercialization. Auditor independence and auditor competence as two main cornerstones of audit quality. The data were analyzed by multiple statistics test. Our finding indicates that all three indicators of commercialization of audit market have a positive relation with auditor independence and competence. We are thus concluding that commercialization of the audit market has a positive relation to audit quality. Also, we find that auditors in Big 4 and non-Big 4 audit farm are not much difference. This may be because the Big 4 in the Chinese market do not have the same dominance as in the Western market.
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Hemzová, Klára. "Marketingový audit spokojenosti zákazníků." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377404.
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This diploma thesis deals with the marketing audit of customer satisfaction. In the theoretical part are presented the basic terms and definitions related to marketing, marketing audit, marketing research, services and customer satisfaction. In the next part, marketing audit, questionnaire survey and calculation of NPS and customer satisfaction index are performed with the help of theoretical knowledge. The final draft section contains a discussion of the results and recommendations for changes.
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Procházková, Eliška. "Marketingový audit se zaměřením na spokojenost zákazníků." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377374.
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The master‘s thesis focuses on the marketing audit of selected marketing activities with focus on the satisfaction of customers of the internet shop Calzanatta which deals with the sale of women's clothing, footwear and accessories. Based on the results of the audit are made suggestions that can contribute to increasing customer satisfaction and improving the company's position on the market.
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Krupa, Filip. "Energetický audit vodovodů." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2016. http://www.nusl.cz/ntk/nusl-240055.
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This Disertation deals with energetical audit of aqueduct. First part is dedicated to the current status in Czech Republic, but expecially abroad. Other part processes structure of energetical audit according to the knowledge gained and also from academic articles and set up an example, where this audit is made. Firts variant is energetically intensive water line and other variant is nergetically economical. Last part id dedicated to perform an energetical audit on real water line in Kateřinice village, Vsetín district.
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Запорожець, О. Ф., Е. Ф. Запорожец, and O. Zaporozhets. "Система адміністрування митних платежів в умовах інтеграційних процесів." Diss., Одеський національний економічний університет, 2013. http://dspace.oneu.edu.ua/jspui/handle/123456789/3977.
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Представлено комплексне дослідження теоретичних основ функціонування системи адміністрування митних платежів на відповідність ознакам класичної системи. Визначено її сутність, специфіку, цілісність елементів, функції, принципи, методи, механізм адміністрування в умовах інтеграційних процесів. Запропоновано дефініцію “системи адміністрування митних платежів” як економічної, юрисдикційної, організаційної, інституційної категорії. Формалізовано періодизацію основних етапів митно-податкового адміністрування за часів незалежності України; узагальнено міжнародний досвід адміністрування митних платежів для адаптації в українські реалії, запропоновано архітектоніку інституційної організації. Розроблено практичні рекомендації, методичні підходи до оцінювання показників ефективності адміністрування для прогнозування залучення додаткових коштів до державного бюджету.В диссертации представлены результаты исследования теоретических основ и практических проблем функционирования и развития рискоориентированной системы с целью повышения ее эффективности. Осуществлен анализ соответствия системы администрирования основным классическим принципам системности. Определена сущность и специфика ее фундаментальных составляющих: субъектов, объекта, предмета, контрольных действий администраторов, как целостного образования, раскрыты функции, принципы, методы, механизм администрирования с целью мобилизации таможенных платежей в Государственный бюджет Украины. В процессе исследования предложено расширить дефиницию “системы администрирования таможенных платежей” в значении экономической, правовой, организационной, институциональной категории. Подчеркнуто, что особенностью системы администрирования является наличие прочных взаимозависимых внутренних связей между ее элементами в вопросах взимания пошлины, акцизного налога и налога на добавленную стоимость при перемещении товаров через таможенную территорию Украины. Для обобщения закономерностей в развитии институциональной доминанты администрирования таможенных платежей в условиях интеграционных процессов уточнена система категорий институционализма для таможенных органов. Проведен обзор исследований администраторов системы как экономического института. Рассмотрено институционально-организационное обеспечение функционирования системы администрирования. В ходе исследования проблемных вопросов администрирования и проведенного анализа 20-летней истории формирования таможенной службы предложена периодизация основных этапов институционализации налогово-таможенного администрирования. Раскрыто содержание составляющих таможенных платежей как объекта системы администрирования. Таможенные платежи, которые представляют собой одностороннее движение стоимости и, следовательно, в обязательном порядке контролируются государством, обуславливают сложный комплекс взаимоотношений между субъектами системы. Отмечено, что за последние 20 лет жесткий государственный контроль ориентирован на создание благоприятного инвестиционного климата в стране, условий доверия, взаимопонимания, оказания помощи подконтрольным субъектам. Минимизируются расходы их времени в общении с администраторами, что благоприятно влияет на развитие основной хозяйственной деятельности. В процессе исследования обобщён и систематизирован опыт институциональной организации системы администрирования таможенных платежей и налогов зарубежных государств с учетом адаптации в украинскую практику. Предложена архитектоника институциональной организации системы администрирования таможенных платежей с учетом требований международных экономических объединений. Раскрыты особенности существующего и действующего механизма администрирования таможенных платежей в Украине. Особое внимание уделено мониторингу показателей, используемых для экономико-математических расчетов при оценивании эффективности функционирования системы администрирования, прогнозировании ожидаемых поступлений в государственный бюджет от таможенных платежей. Даны методические рекомендации по расчету индикаторов эффективности системы администрирования таможенных платежей с целью ее модернизации. На основе эмпирических расчетов построена адекватная эконометрическая модель, позволяющая прогнозировать влияние институциональных изменений в системе администрирования на внешнеторговую активность импортеров, и, как следствие, на доходы государственного бюджета. Представлены концептуальные положения модернизации системы администрирования таможенных платежей как основного инструмента актуализации национальной системы администрирования. На основе результатов диссертации обосновываются факторы и пути преодоления возможных рисков в процессе администрирования таможенных платежей. Актуализируется задача исследования социально-экономических последствий модернизации системы администрирования таможенных платежей. Основные результаты работы апробированы и внедрены в практику. В перспективе это позволит повысить эффективность администрирования таможенных платежей в условиях модернизированной национальной структуры таможенных и налоговых органов.
The analysis of accordance administration of customs duties to the main classical principles of the system is made in this dissertation. Essence and specific of fundamental system’s elements are certain with determination and some functions, principles, methods, mechanism of administrations are described in it to provide realizations of tax and customs state’s politics for mobilization of customs duties to state budget of Ukraine in integrations processes. The author offered a division into periods of administration system of customs duties for generalization of development institutional dominants of customs administration. Practical recommendations, methodical approaches are used in determinations efficiency’s indexes of administration of customs duties, to provide a plentitude commodities’ while moving through the customs border of Ukraine and to bring sums to the state budget.
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Kutypa, Tomáš. "Orientace procesu podle zákazníků." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-230844.
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This thesis deals with the identification of customer requirements laid down in the document Formel Q. Based on the requirements of the verification of whether the organization meets these customer requirements. Verification of compliance with customer requirements is accomplished by performing the process and product audit of the organization.
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Kier, Hanna, and Marlena Lavesson. "Revisionens värde : finns det enligt revisionskunderna?" Thesis, Kristianstad University College, School of Health and Society, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-6357.
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Syfte: Syftet med uppsatsen är att utreda om revisionskunder upplever att revisionen skapar ett värde och vad som utgör detta eventuella värde. Vi vill också utreda om det finns skillnader mellan ett företags upplevda värde beroende på ägarförhållanden, revisionsbolag och kontakt med revisorn.
Metod: Vi har gjort en kvantitativ undersökning genom att skicka ut en webbenkät till 540 aktiebolag. Den kvantitativa undersökningen kompletterades med semistrukturerade intervjuer med ekonomichefen på två företag i Kristianstad för att få djupare förståelse för aktiebolagens uppfattning av revision som värdeskapande.
Empiri: Webbenkäten besvarades av 139 företag. Flertalet av respondenterna anser att revisionen ger ett ekonomiskt värde, många har uppgett att de anser att revisionen fungerar som en kvalitetsstämpel och att reviderad finansiell information är mer kvalitativ än ej reviderad finansiell information. Resultaten pekar även på att relationen med revisorn är betydande för företagens uppfattning om revisionens värde. Vidare påverkas upplevt värde av valet av revisionsbolag samt om företagen anser att de anlitat det bästa revisionsbolaget.
Slutsatser: Vi har funnit att revisionen har ett värde för merparten av aktiebolagen då de anser att fördelen med revisionen överstiger kostnaden. Revisionens värde består av kvalitetssäkrad information, företagen är nöjda med det revisionsbolag som anlitats samt har en god relation till revisorn. Företagen upplever högre värde om de anlitar en big 4 samt om de är nöjda med sin revisor och sitt revisionsbolag.
Purpose: The purpose with this thesis is to study if audit customers perceive value adding and what they believe is causing audit value. We also investigate if there are any differences in perceived audit value depending on owner-structure, audit firm and contact with the auditor.
Methodology: We preformed a quantitative research by sending a web survey to 540 limited and public companies. Furthermore we did a qualitative study through semi-structured interviews with the financial managers of two companies in Kristianstad.
Empirical foundations: The web survey was answered by 139 companies. Most respondents reckon audit gives an economical value, many indicate the audit to be a quality assurance and that audited financial information have higher quality than not audited information. The results indicate that the relation with the auditor is important for the companies’ opinion about audit value. Further, their view on whether they have the best audit firm or not are depending for how they perceive audit value, so does the choice of audit firm.
Conclusions: Our findings shows that the audit is valuable for most companies, this because the benefits from the audit exceeds the costs. The value consists from quality secured information, satisfaction with the audit company and the good relation with the auditor. The companies experience higher audit value if they have a big 4 and if they are satisfied with their auditor and audit firm.
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Zunta, Raquel Silva Bicalho. "O gerenciamento de custos relativos às glosas técnicas de um centro cirúrgico: um estudo de caso." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/7/7140/tde-17052017-110901/.
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Introdução: A ocorrência de glosas nas contas hospitalares impacta no adequado faturamento assistencial, especialmente em unidades de maior faturamento como o Centro Cirúrgico (CC), requerendo estratégias para sua minimização. Objetivos: mapear, descrever e validar o processo de auditoria e faturamento de contas em um hospital geral, de grande porte, privado; calcular a percentagem das glosas técnicas geradas por profissionais de enfermagem e médicos anestesistas no CC; verificar qual(is) item(ns) foi(ou foram) mais glosado(s) por grupo contábil; identificar as facilidades e dificuldades relativas ao registro de materiais, medicamentos, equipamentos, gases, taxas e ao lançamento de débitos e propor uma ação educativa, com foco no faturamento assistencial, direcionada aos profissionais da equipe cirúrgica do CC. Método: Trata-se de pesquisa quantitativa, exploratória, descritiva, retrospectiva, documental, na modalidade de estudo de caso único. Foram realizadas visitas aos Setores de Auditoria Interna e de Recurso de Glosas visando o mapeamento dos processos desenvolvidos, os dados obtidos foram documentados descritivamente e ilustrados na forma de fluxogramas. Concomitantemente foram coletados dados de 383 prontuários de pacientes atendidos no CC, relativos a três meses típicos, para o cálculo e a análise das glosas técnicas. Na sequência, realizou-se o recrutamento de integrantes da equipe de colaboradores do CC, por amostragem não probabilística, que responderam a um questionário para identificação das facilidades e dificuldades quanto ao registro da assistência prestada e obtenção de subsídios para proposição de ação educativa. Resultados: Os processos de auditoria e faturamento e de recurso de glosas, vigentes na instituição, foram mapeados e validados por especialistas da área de auditoria de contas hospitalares internos e externos ao hospital. O faturamento relativo ao atendimento dos 383 pacientes totalizou R$5.623.968,17 (100%), sendo R$164.892,29 (2,93%) referentes às glosas técnicas, 2,01% relacionado à categoria profissionais de enfermagem e 0,92% a categoria médico anestesista. O valor médio glosado correspondeu a R$ 430,53 (DP= R$ 573,07) e a porcentagem média de valor glosado a 3,56% (DP=4,55). Os itens do grupo contábil materiais foram os mais glosados (67,7%) seguidos pelos grupos contábeis medicamentos (13,2%), equipamentos (8,1%), gases (4,2%) e taxas (6,8%). Quanto aos itens glosados com maior impacto no grupo contábil materiais destacou-se o avental descartável (12,7%); no grupo medicamentos o item solução (38,7%); no grupo equipamentos o item capnógrafo (31,3%); no grupo gases o item oxigênio (75,9%) e no grupo taxas o item antissepsia (44,1%). A maior porcentagem de itens glosados no grupo contábil materiais, 74,0%, foi gerada pela categoria profissionais de enfermagem sendo superior a porcentagem da categoria médico anestesista (38,4%). Nos grupos contábeis medicamentos, equipamentos e gases a categoria médico anestesista apresentou mais itens glosados em comparação a categoria profissionais de enfermagem: 35,9% e 8,2%, 18% e 6,0% e 7,8% e 3,5%, respectivamente. A categoria profissionais de enfermagem foi responsável por 82,15% dos itens glosados e a categoria médicos anestesistas por 17,85% que, por sua vez, apresentou a maior porcentagem de itens glosados por paciente (1,83%) comparada à categoria profissionais de enfermagem (0,81%). A maioria dos enfermeiros e dos auxiliares/técnicos respondeu saber o que era faturamento assistencial e conhecer sua atuação neste processo; a totalidade dos médicos anestesistas respondeu desconhecer o que era faturamento assistencial. Para melhorar o processo de faturamento da assistência as propostas dos médicos anestesistas centraram-se na realização da conferência da Ficha de Anestesia ao final do ato cirúrgico e aprimoramento deste impresso. Entre as propostas dos enfermeiros destacaram-se a informatização da documentação e o registro dos materiais, usados durante o procedimento cirúrgico, por meio de leitura ótica. Além dessas sugestões auxiliares/técnicos de enfermagem indicaram o uso de um impresso gerado pela farmácia do hospital contendo os materiais disponíveis na sala cirúrgica, sendo registradas apenas as quantidades utilizadas. O conhecimento das dificuldades e facilidades no processo de documentação da assistência prestada, evidenciadas por componentes da equipe cirúrgica, subsidiou a proposição de uma ação educativa, com ênfase no processo de faturamento assistencial, a fim de diminuir a ocorrência de glosas técnicas nas contas hospitalares do CC. Conclusão: Os resultados obtidos favorecerão a busca de alternativas que permitam a diminuição da ocorrência de glosas técnicas e, consequentemente, melhoria do processo de faturamento assistencial no CC. Entretanto, os profissionais precisam estar sensibilizados e comprometidos com a adequação da documentação da assistência prestada, compreendendo que a inadequação dos seus registros incorrerá em perdas financeiras para a organização de saúde que podem atingi-los direta ou indiretamente.Introduction: The occurrence of glosses in hospital bills is a problem to obtain a satisfactory healthcare income, especially in higher revenue units as the Surgical Center (SC) requiring strategies to minimize it. Objectives: to map, describe and validate the audit process and billing accounts in a large, general, and private hospital; calculate the percentage of technical glosses generated by nurses and anesthesiologists in the SC; verify which was (were) the more glossed item (s)generated by the accounting group; identify the positive aspects and difficulties related to the registration of materials, drugs, equipment, gas, taxes, debit posting and also to propose an educational activity focusing on healthcare income for the SC team of professionals. Method: This is a quantitative, exploratory and descriptive, retrospective, documentary study, single case study mode. Visits to the Internal Audit Sector and Glosses Resources were performed to map the processes and data were described, documented and illustrated in flowcharts. Concomitantly, data collected from medical records of 383 patients treated at SC, were related to three typical months to calculate and analyze technical glosses. Further, members of the SC team were enrolled at a nonprobability sampling .They answered a questionnaire to identify the positive aspects and difficulties regarding the register of healthcare service and grants obtained for the proposed educational activities. Results: The audit and healthcare income processes, the gloss resource existing in the institution have been mapped and validated by audit specialists in the area of internal and external hospital bills. The profits related to care of 383 patients amounted to R $ 5,623,968.17 (100%), of which R $ 164,892.29 (2.93%) for technical glosses, 2.01% related to the category \"nursing professionals\" and 0.92% for the category \"anesthesiologist.\" The mean glossed value corresponded to R $ 430.53 (SD = R $ 573.07) and the mean percentage of glossed value to 3.56% (SD = 4.55). The items of the accounting group \"materials\" were the most glossed(67.7%) followed by accounting group \"drugs\" (13.2%), \"equipment\" (8.1%), \"gas\" (4.2%) and \"fees\" (6.8%). As for glossed items with a great impact on the accounting group \"material\", the \"disposable apron\" (12.7%) was pointed out; in the group \"drugs\" the item \"solution\" (38.7%); the group \"equipment\" item \"capnography\" (31.3%); in the group \"gas\" the item \"oxygen\" (75.9%) and in the group \"fees\" item \"antisepsis\" (44.1%). The highest percentage of glossed items in the accounting group \"material\", 74.0% was generated by the category \"nursing professionals\" being higher than the percentage of the category \"anesthesiologist\" (38.4%). In the accounting groups \"drugs\", \"equipment\" and \"gas\" the category \"anesthesiologist\" presented more glossed items when compared to the category \"nursing professionals\": 35.9% and 8.2%, 18% and 6.0 % and 7.8% and 3.5%, respectively. The category \"nursing professionals\" accounted for 82.15% of glossed items and the category \"anesthesiologists\" by 17.85% which, in turn, had the highest percentage of glossed items per patient (1.83%) when compared to the category \"nursing professionals\" (0.81%). Most of nurses and assistants / technicians comprehended what healthcare income was and they understand their role in this process; all the anesthesiologists said they had no knowledge of the healthcare income. To improve this process the anesthesiologists´ proposals focused on to implement an Anesthesia Record Form at the end of each surgery procedure \"and\" to develop this form.\" Among the proposals of the nurses it was highlighted the \"computerized clinical documentation system\" and registration of the materials used during the surgical procedure through \"optical scanning\". In addition to these suggestions, nursing assistants / technicians indicated the use of a printed material, created by the hospital pharmacy containing the materials available in the operating room in which only the number of materials used must be reported. The knowledge of the difficulties and positive aspects in the healthcare documentation process mentioned by the components of the surgical team, subsidized the proposition of an educational activity, with emphasis on healthcare income process to reduce the occurrence of technical glosses in hospital bills in the SC. Conclusion: The results will favor the search for alternatives to reduce the occurrence of technical glosses and consequently, improving the healthcare income process on the SC. However, professionals need to be aware and committed to the adequacy of the healthcare documentation considering that inadequacy of its records will bring financial losses to the health organization and affect them direct or indirectly.
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Teixeira, Renata Valéria Longo. "O retorno financeiro das atividades realizadas pela enfermagem em uma Unidade de Terapia Intensiva." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/7/7140/tde-22082012-160114/.
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O enfermeiro tem sido cada vez mais requisitado para envolver-se nas decisões financeiras nas organizações de saúde. Sua participação no gerenciamento dos custos associado à assistência de enfermagem é importante para conhecer o quanto a enfermagem contribui para o faturamento de uma Unidade de Terapia Intensiva (UTI) e ao faturamento de um hospital e evidenciar, financeiramente, a relevância do trabalho desse profissional. No entanto, a literatura brasileira carece de estudos nesse aspecto. O objetivo deste estudo foi levantar o valor do faturamento gerado pelos procedimentos de enfermagem, mediante as prescrições médica e de enfermagem, identificar as atividades de enfermagem que são realizadas, mas não recebem pagamento pelas operadoras de saúde e estimar a perda monetária do hospital pela não taxação das atividades de enfermagem, em uma. Tratou-se de um estudo de caso exploratório, descritivo, com abordagem quantitativa. O estudo foi desenvolvido na UTI Cardiológica de um hospital geral filantrópico, com 319 leitos, na cidade de São Paulo. A amostra total calculada para 3 meses foi de 168 pacientes. O faturamento médio gerado pelas prescrições de enfermagem e médica foi de R$ 773,98, e R$ 333,06 corresponderam à prescrição de enfermagem e R$ 440,92, à prescrição médica. Em relação ao valor gerado pela prescrição de enfermagem (R$333,06), R$ 261,67 corresponderam ao pagamento de materiais de consumo e R$ 71,39, ao pagamento de taxas. Em relação ao valor gerado pela prescrição médica (R$ 440,92), R$ 322,51 corresponderam ao pagamento de materiais de consumo e R$ 118,41, ao pagamento de taxas. Os procedimentos da prescrição de enfermagem que mais contribuíram para o faturamento foram a troca de filtro bacteriano (R$ 10.342,80), a realização de punção venosa (R$ 8.062,99), o curativo de ferida operatória (R$ 5.315,26) e o curativo de traqueostomia (R$ 4.762,42). Os procedimentos provenientes da prescrição médica que mais geraram faturamento foram a realização de glicemia capilar (R$ 21.602,06), passagem de pressão arterial invasiva (R$ 14.220,56) e a passagem de sonda gástrica/enteral (R$ 20.239,00). A perda média estimada foi de R$ 480,65 por paciente da amostra. A estimativa média de perda para a amostra estudada foi de R$ 81.263,65. A projeção de perda média de faturamento, para o período dos 3 meses do estudo, para a amostra selecionada, foi de R$ 153.391,15. A extrapolação da estimativa de perda média para o período de um ano, para a amostra selecionada, foi de R$ 613.564,60. Do faturamento total da amostra selecionada, as atividades de enfermagem contribuíram com 1,7% do faturamento, e 0,65% corresponderam aos procedimentos executados mediante a prescrição de enfermagem e 1,05%, aos procedimentos provenientes da prescrição médicaNurses have increasingly been asked to participate in financial decisions in healthcare organizations. Their participation in managing the costs of nursing care is important to know how nursing contributes to the turnover of an ICU and hospital billing, and, it shows, financially, the relevance of the work of these professionals. However, Brazilian literature lacks studies in this regard. The objective of this study was to raise the value of the revenue generated by nursing procedures by the medical and nursing requirements, to identify nursing activities that are performed but not paid by health insurance companies and to estimate the monetary loss of the hospital for not taxing nursing activities in an intensive care unit (ICU). It was an occurrence study, exploratory, descriptive in a quantitative approach. The study was conducted in the Cardiology ICU of a philantropic general hospital, with 319 beds in the city of Sao Paulo. The total sample calculated for three months was 168 patients. The sources of information were the medical and accounting records of selected patients. The average revenue generated by medical and nursing prescriptions was R$ 773,98 which R$ 333,06 corresponded to the nursing prescription and R$ 440,92, the medical one. In relation to the value generated by the nursing prescription (R$ 333,06), R$ 261,67 corresponded to the payment of consumables and R$ 71,39 to fees. For the value generated by the prescription (R$ 440,92), R $ 322,51 corresponded to the payment of consumables and R$ 118,41, the payment of fees. The procedures of nursing prescription which most contributed to revenue were the exchange of bacteria filter (R$ 10.342,80), performing venipuncture (R$ 8.062,99), the surgical wound dressing (R$ 5,315.26) and tracheostomy dressing (R$ 4.762,42). The procedures from prescription which most generated revenues were performing capillary blood glucose (R$ 21.602,06), passage of invasive blood pressure (R$ 14.220,56) and passage of nasogastric tube / enteral (R$ 20.239,00). The average loss was estimated at R$ 480,65 per patient sample. The average estimate of loss for the sample studied was R$ 81.263,65. The projected average loss of revenue for the period of three months of the study, for the sample selected, was R$ 153.391,15. The extrapolation of the estimated average loss for the period of one year, for the selected sample, was R$ 613.564,60. From the total revenue of the selected sample, nursing activities accounted for 1.7% of revenues, and 0.65% corresponded to the procedures performed by nursing prescription and 1.05% corresponded to the procedures from the doctors prescription
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Kärnhall, Henric. "Decoding Ogg Vorbis Audio with The C6416 DSP, using a custom made MDCT core on FPGA." Thesis, Linköping University, Department of Electrical Engineering, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-10014.
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Ogg Vorbis is a fairly new and growing audio format, often used for online distribution of music and internet radio stations for streaming audio. It is considered to be better than MP3 in both quality and compression and in the same league as for example AAC. In contrast with many other formats, like MP3 and AAC, Ogg Vorbis is patent and royalty free.
The purpose of this thesis project was to investigate how the C6416 DSP processor and a Stratix II FPGA could be connected to each other and work together as co-processors and using an Ogg Vorbis decoder as implementation example.
A fixed-point decoder called Tremor (developed by Xiph.Org the creator of the Vorbis I specification), has been ported to the DSP processor and an Ogg Vorbis player has been developed. Tremor was profiled before performing the software / hardware partitioning to decide what parts of the source code of Tremor that should be implemented in the FPGA to off-load and accelerate the DSP.
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Esteves, Bruno de Almeida. "Fatores críticos de sucesso : Audi e Volkswagen veículos comerciais." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10974.
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Mestrado em MarketingNuma sociedade marcada pela crise económica e com a instabilidade que o setor automóvel atravessa, torna-se essencial para as organizações conseguirem ir ao encontro das necessidades dos seus clientes, procurando manter as suas vendas. Os FCS (Fatores Críticos de Sucesso), apesar de possuírem diferentes significados na literatura, são considerados áreas essenciais para que a organização seja bem-sucedida. Deste modo, o presente trabalho de investigação centra-se na identificação dos FCS de duas marcas automóveis de grande sucesso em Portugal, Audi e Volkswagen Veículos Comerciais (VW VC), procurando também identificar as diferenças entre as duas marcas relativamente aos seus clientes. De forma a cumprir o objetivo deste trabalho, efetuou-se uma revisão do estado de arte, a partir do qual foi possível a formulação de várias hipóteses empíricas. Como método de recolha de dados foi utilizado o método quantitativo, através da técnica do questionário aplicado a 88 sujeitos. As principais conclusões obtidas evidenciam a existência de uma correlação estatisticamente significativa relativamente à importância da definição dos FCS, aos FCS pelos quais as marcas e os clientes respondem e aos níveis de importância atribuídos aos mesmos.
In a society marked by the economic crisis and instability across the automotive sector, it is essential for the organizations to understand and meet the needs of their customers, seeking to maintain their sales. The KSF (Key Success Factor), despite having different meanings in the literature, are considered key areas for the organization to be successful. Thus, this research work focused on identifying the KSF of two highly successful car brands in Portugal, Audi and Volkswagen Commercial Vehicles, also looking to identify the differences between the two brands relation to their clients. In order to fulfill the objective of this study, we?ve performed a review of the state of the art, from which it was possible to formulate several empirical hypotheses. As a method of data collection was used quantitative method, using the technique of questionnaire administered to 88 subjects. The main conclusions show that there is a statistically significant correlation to the importance of defining the KSF, the KSF by which brands and customers respond and to levels of importance assigned to them.
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Santos, Inês Borges. "The impact of the characteristics of the audit committee on the corporate cost of debt." Master's thesis, Instituto Superior de Economia e Gestão, 2021. http://hdl.handle.net/10400.5/23304.
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Mestrado Bolonha em FinançasThe audit committee has a mission to reduce information asymmetry, improving the quality of reporting and strengthening investment decisions. Therefore, we can expect that audit committee characteristics will influence financial reporting users’ decisions. One of the main users of financial information is the debtholder, having to decide whether he or she is available to provide loans or other forms of credit and at what cost. Consequently, it is relevant to investigate if the role of the audit committee has any influence on the decision-making process of the debtholder. In this context, this study aims to analyse the association between the Audit Committee characteristics and the cost of debt for the FTSE100 companies during the years 2018 and 2019. We investigate if audit committee characteristics such as industry expertise, chair’s tenure, meeting frequency, presence of women, auditor’s tenure, and audit fees have any impact on the cost of debt. We find that our measures of audit committee are not related to the cost of debt, except for the chair’s gender of the audit committee, which is negatively and significantly related to the corporate cost of debt. In terms of audit, this study provides evidence that debtholders care more about external auditors than internal auditors.
O Comité de Auditoria tem como missão reduzir as assimetrias de informação, melhorando a qualidade dos relatórios e fortalecendo as decisões económicas. Deste modo, espera-se que as características do Comité de Auditoria influenciem os utilizadores das demonstrações financeiras. Um dos maiores utilizadores da informação financeira é o credor, que decide se está disponível para conceder empréstimos ou qualquer outro tipo de crédito e a que custo. Consequentemente, torna-se relevante investigar em que medida o Comité da Auditoria afeta o processo de decisão do credor. Neste contexto, este estudo visa analisar a relação entre as características do Comité de Auditoria e o custo da dívida para as empresas cotadas no índice FTSE100, em 2018 e 2019. Investigámos se as características do Comité de Auditoria, tais como a experiência na indústria, o tempo como presidente do comité, o número de reuniões do comité por ano, a presença de mulheres no comité, o tempo do auditor na empresa e as taxas de auditoria têm impacto no custo da dívida. Concluímos que as características do comité de auditoria não têm impacto no custo da dívida, à exceção do género do presidente do comité, que provoca um resultado negativo e significante no custo da dívida das empresas. Em termos de auditoria, este estudo evidencia que os credores dão maior importância ao auditor externo do que ao interno.
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Tiffany, John. "Customer behavioral responses to three lighting techniques in a retail audio/video store's simulated home environment." Thesis, This resource online, 1993. http://scholar.lib.vt.edu/theses/available/etd-03042009-040801/.
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STOJANOVIC, SLAVICA, and WU YAQIN LISA. "Förväntningsgapet : Skillnader mellan revisorns roll och småföretags förväntningar på revisorn." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-20505.
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Revisorers roll har utvecklats genom tiden, från att ta hand om bolagets räkenskaper och gekonsulttjänster till sina kunder till att idag endast granska väsentliga poster och företagetstransaktioner samt hitta felaktigheter i redovisningen. Far menar med revision att revisorn som enoberoende part granskar bolagets årsredovisning och bokslut i syfte att fastställa omredovisningen ger en rättvisande bild av företaget till externa intressenter såsom investerare,banker etc.Syftet med undersökningen är att undersöka hur förväntningsgapet mellan småföretagare ochrevisorer ser ut. Vi har även tänkt ge förslag på hur förväntningsgapet kan minska samt få enuppfattning om vad det var som förorsakade förväntningsgapet, som till slut kan hjälpa oss attuppnå en bättre förståelse på problematiken. För att åstadkomma syftet med uppsatsen har vigenomfört kvalitativa intervjuer med tre revisorer och två ägare till två småföretag.Vår slutsats är att småföretag har bristande kunskap om vad revisorers uppgift och roll innebär.Exempel på deras bristande kunskap är att revisorn kan allting och löser alla företags ekonomiskaproblem, samt att revisorn kan samtidigt bokföra och revidera företagets räkenskaper. Det finnsflera saker som kan anses ha påverkan på förväntningsgapets uppkomst. Dessa är: att revisionenvar lagstadgad länge, att revisionen har ändrats genom tiden, att kommunikationen mellanrevisorn och kunderna är bristande samt att kunderna köper pakettjänster från revisionsbyrå ochanser att revisorn är en del av företaget p.g.a. arvodet de betalar till revisorn. Vi kom fram till attåtgärder som kan införas i syfte att minska eller reducera gapet är: tydligare kommunikationmellan revisorn och kund, mindre omfattande uppdragsbrev samt avskaffande avrevisionsplikten.
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Barr, Kajsa, and Hampus Pettersson. "Predicting and Explaining Customer Churn for an Audio/e-book Subscription Service using Statistical Analysis and Machine Learning." Thesis, KTH, Matematisk statistik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-252723.
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The current technology shift has contributed to increased consumption of media and entertainment through various mobile devices, and especially through subscription based services. Storytel is a company offering a subscription based streaming service for audio and e-books, and has grown rapidly in the last couple of years. However, when operating in a competitive market, it is of great importance to understand the behavior and demands of the customer base. It has been shown that it is more profitable to retain existing customers than to acquire new ones, which is why a large focus should be directed towards preventing customers from leaving the service, that is preventing customer churn. One way to cope with this problem is by applying statistical analysis and machine learning in order to identify patterns and customer behavior in data. In this thesis, the models logistic regression and random forest are used with an aim to both predict and explain churn in early stages of a customer's subscription. The models are tested together with the feature selection methods Elastic Net, RFE and PCA, as well as with the oversampling method SMOTE. One main finding is that the best predictive model is obtained by using random forest together with RFE, producing a prediction score of 0.2427 and a recall score of 0.7699. The other main finding is that the explanatory model is given by logistic regression together with Elastic Net, where significant regression coefficient estimates can be used to explain patterns associated with churn and give useful findings from a business perspective.Det pågående teknologiskiftet har bidragit till en ökad konsumtion av digital media och underhållning via olika typer av mobila enheter, t.ex. smarttelefoner. Storytel är ett företag som erbjuder en prenumerationstjänst för ljud- och e-böcker och har haft en kraftig tillväxt de senaste åren. När företag befinner sig i en konkurrensutsatt marknad är det av stor vikt att förstå sig på kunders beteende samt vilka krav och önskemål kunder har på tjänsten. Det har nämligen visat sig vara mer lönsamt att behålla existerande kunder i tjänsten än hela tiden värva nya, och det är därför viktigt att se till att en befintlig kund inte avslutar sin prenumeration. Ett sätt att hantera detta är genom att använda statistisk analys och maskininlärningsmetoder för att identifiera mönster och beteenden i data. I denna uppsats används både logistisk regression och random forest med syfte att både prediktera och förklara uppsägning av tjänsten i ett tidigt stadie av en kunds prenumeration. Modellerna testas tillsammans med variabelselektionsmetoderna Elastic Net, RFE och PCA, samt tillsammans med översamplingsmetoden SMOTE. Resultatet blev att random forest tillsammans med RFE bäst predikterade uppsägning av tjänsten med 0.2427 i måttet precision och 0.7699 i måttet recall. Ett annat viktigt resultat är att den förklarande modellen ges av logistisk regression tillsammans med Elastic Net, där signifikanta estimat av regressionskoefficienterna ökar förklaringsgraden för beteenden och mönster relaterade till kunders uppsägning av tjänsten. Därmed ges användbara insikter ur ett företagsperspektiv.
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Lenz, Christian. "Empfängerorientierte Unternehmenskommunikation : Einsatz der Internet-Technologie am Beispiel der Umweltberichterstattung /." Lohmar [u.a] : Eul, 2003. http://www.gbv.de/dms/zbw/369570723.pdf.
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Rosa, Marisa Rodrigues da. "Padronização da gestão do processo de auditoria interna em um hospital privado na cidade de Santa Maria." Universidade do Vale do Rio dos Sinos, 2017. http://www.repositorio.jesuita.org.br/handle/UNISINOS/6291.
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Objetivo: Propor uma padronização da gestão do processo de auditoria interna para a melhoria da qualidade dos serviços de um hospital privado na cidade de Santa Maria, no interior do Rio Grande do Sul. Método: Pesquisa transversal, cujos dados foram coletados de maneira prospectiva, por meio da análise de 200 prontuários, após a alta dos pacientes internados em uma das unidades de atendimento clínico-cirúrgicas, no período de agosto a outubro de 2016, a fim de identificar as glosas ocorridas no período. Resultados: Verificou-se que a categoria com maior quantidade de glosas é a de técnico em enfermagem, sendo o turno da tarde o de maior ocorrência delas. Os erros de prescrição médica foram prevalentes, totalizando 56,3% do total; entre eles, os medicamentos suspensos representaram 80,6%. Os erros de enfermagem mais frequentes são os de prescrição de cuidados realizados e não checados, representando 62,5% do total. As glosas mais encontradas das contas auditadas foram em relação aos custos dos procedimentos remunerados. Para minimizar as glosas, foram sugeridos: encontros semanais entre enfermeiros auditores e a equipe assistencial, criação de um checklist para o carro de emergência e dispensação de medicações por dose unitária. Conclusão: Fica clara a necessidade de implantar um processo de auditoria, atrelando qualidade assistencial e cobranças hospitalares ao cotidiano dos enfermeiros.
Objective: Propose a standardization of the internal audit process's management, to the improvement of services quality of a private hospital in the city of Santa Maria, a country side city of Rio Grande do Sul. Method: Transversal research, prospectively collected, through the analysis of 200 medical records, after the discharge of patients hospitalized in one of the clinic-surgical units from August to October 2016, in order to identify the glosses Occurred in the period. Results: It was verified that the category with more hospital gloss quantity is the nursing technician, being the afternoon the shift with more occurrences of it. The medical prescription errors were the prevalent, totalizing 56.3% of total; between them, the suspended medicines represented 80.6%. The most frequent nursing errors are the ones of prescriptions of realized care and not verified, representing 62.5% of total. The hospital gloss more found in the audited accounts were in relation to the costs of remunerated procedures. To minimize the hospital gloss, it was suggested: weekly meeting between the nurses’ auditors with the assistential team, creation of a checklist to the emergency car and the dispensation of medications per unit dose. Conclusion: It's clear the necessity of the implantation of an audit process, unifying assistential quality and hospital charges to the day by day of nurses.
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Pirotti, Rodolfo Pedó. "Arquitetura e implementação aberta de um sintetizador subtrativo e aditivo para platafroma de baixo custo." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2017. http://hdl.handle.net/10183/157542.
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Existem inúmeras técnicas de síntese de áudio utilizadas atualmente em instrumentos musicais profissionais, dentre as quais as mais fundamentais são a síntese aditiva e a síntese subtrativa. A síntese subtrativa se tornou popular e foi muito explorada entre as décadas de 60 e 70 com a criação de módulos analógicos de hardware que podiam ser interconectados, criando o conceito de sintetizador analógico modular. Apesar do uso deste tipo de sintetizador ter diminuído durante as décadas subsequentes, nos últimos anos sua utilização voltou a crescer e diversos modelos deste tipo de instrumento são vendidos atualmente, porém em geral a preços elevados. Sintetizadores digitais também disponibilizam a técnica de síntese subtrativa utilizando componentes eletrônicos customizados e desenvolvidos pelos fabricantes de sintetizadores com o intuito de utilizar avançadas técnicas de processamento de sinais, o que ainda mantém seus preços elevados. Neste trabalho investigamos a hipótese de que é possível desenvolver um instrumento musical funcional e de qualidade com recursos limitados de processamento, e exploramos essa hipótese implementando síntese subtrativa em uma plataforma acessível e de baixo custo. O desenvolvimento é baseado em linguagem orientada a objetos para criação de módulos de software replicando as características dos módulos encontrados em sintetizadores analógicos modulares. Com esta abordagem, obtemos um software modular que pode ser facilmente modificado baseado nas preferências do programador. A implementação foi testada na plataforma Arduino Due, que é uma plataforma de baixo custo e contém um processador 32-bits ARM 84 MHz. Foi possível adicionar osciladores com algoritmo anti-aliasing, filtros, geradores de envelope, módulo de efeito, uma interface MIDI e um teclado externo, obtendo assim um sintetizador subtrativo completo. Além disto, incluímos no desenvolvimento a implementação de um órgão baseado em síntese aditiva, com polifonia completa e inspirado na arquitetura de órgãos clássicos, mostrando a possibilidade de possuir dois importantes e poderosos métodos de síntese em uma plataforma acessível e de baixo custo. Com esta implementação aberta e pública, buscamos contribuir com o movimento maker e faça-você-mesmo, incentivando novos desenvolvimentos nesta área, em especial na computação e engenharia, aumentando o uso e acesso a instrumentos musicais eletrônicos e a criatividade musical.Subtractive and additive synthesis are two powerful sound synthesis techniques that caused a revolution when the first electronic and electro mechanic music instruments started to appear some decades ago. Subtractive synthesis became very popular during the 60s and 70s after the creation of analog hardware modules that could be interconnected, creating the concept of the modular synthesizers. After the initial impact, for some years these instruments faced a slow-down in its usage, a tendency that was reverted on the past decade. Nevertheless, the prices of these instruments are often high. Digital synthesizers also offer the subtractive synthesis technique, by using customized electronic components designed and developed by the synthesizers vendors in order to use the most up-to-date technologies and signal processing techniques, which also leads to high prices. In this project, we investigate the hypothesis that it is possible to design and develop a good quality music instrument with low budget electronic components and limited processing capabilities, by implementing this on a low budget and easy to use platform. The development is based on object oriented design, creating software modules that replicates the functionalities of analog synthesizer hardware modules. With this approach, we have a modular software that can be easily changed based on programmers’ preferences. The implementation was tested on the Arduino Due board, which is a cheap, easy to use and widely available platform and powered by a 32-bits ARM 84Mhz processor. We were able to add oscillators with anti-aliasing algorithms, filters, envelope generators, delay effects, a MIDI interface and a keybed, making a complete synthesizer. In addition to this, we included an additive synthesis organ design with full polyphony based on classic organs design, demonstrating the possibility of having two powerful synthesis methods on a cheap and widely available platform. With this design, suitable for low cost platforms, we intend to contribute to the maker movement and encourage new implementations in this area, especially in the computing and engineering fields, increasing the usage and access to (electronic) musical instruments and musical creativity.
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Vogel, Marcus, and Fredrik Johansson. "Kristider - Revisorns arbetsuppgifter : En studie om revisorernas arbetsuppgifter i krissituationer." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-26551.
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En revisor ska utifrån ett opartiskt och självständigt förhållningssätt granska ett företags redovisning. Uppdraget som revisorn genomför ska enligt gällande lagar genomföras helt oberoende. Det innebär att revisionen inte ska påverkas av yttre omständigheter eller personliga agendor. Under pandemin som pågår har revisorerna en viktig samhällsfunktion. Dels ur ett granskande perspektiv, men även andra uppdrag som exempelvis rådgivning fyller en viktig funktion i dagsläget. Revisorns arbetsuppgifter handlar till stor del om att skapa goda och hållbara kundrelationer. Anledningen till det är att företagen ska känna ett förtroende och att revision ska vara legitim. Covid-19 är en global pandemi som orsakat stora förändringar i samhället såväl ekonomiskt som socialt. Mängder av företag har tvingats till åtgärder som att permittera personal och i vissa situationer avyttra sina verksamheter. Politiska aktörer har tvingats till nödåtgärder som till exempel innefattar stödpaket till de företag som drabbats av pandemin. Dessa stödpaket innehåller olika typer av ersättningar för permittering och fasta kostnader. Studiens syfte är att granska hur revisorns arbetsuppgifter påverkas av den pågående Covid-19 pandemin. Studien är av kvalitativ karaktär vilket innebär att resultatet bygger på genomförda intervjuer med revisorer i Sverige. Avgränsningarna som gjorts är att endast auktoriserade revisorer varit aktuella för studien samt att vi endast fokuserat på Sverige. Studien indikerar att majoriteten av revisorerna upplever en förändring i deras arbetsuppgifter utifrån flera parametrar. Relationerna och mötena mellan revisor och kund har blivit allt mer digitaliserade som en konsekvens av pandemin. Fysiska kundmöten har minskat avsevärt vilket innebär att tidigare uppbyggda relationer har varit en viktig faktor för revisorerna. Majoriteten av revisorerna menar även att antalet situationer där oberoendet och objektiviteten behöver utvärderas har ökat i samband med att företag får ekonomiska problem. Stödpaketen som staten fördelar ut till företag har skapat en ny typ av revision för revisorerna. Granskningen av dessa stöd har lett till en ökad arbetsbörda. Våra slutsatser är att pandemin har påverkat revisorns arbetsuppgifter utifrån flera aspekter. Utvecklingen av digitaliseringen har ökats på med anledningen av pandemin. Mindre fysisk kontakt har gjort att revisorerna använder sig av fler digitala hjälpmedel vid exempelvis kundmöten. Vi ser en tydlig förändring när det gäller fortlevnadsprincipens aktualitet. Allt fler företag drabbas av ekonomiska problem vilket har gjort revisorns bedömning av fortsatt drift mer aktuell. Studien indikerar också att stödpaketen som fördelats till företagen har gjort bedömningen av den fortsatta driften mer komplex. Vilket i sin tur har lett till att revisorerna vidtagit åtgärder. Till exempel genom ytterligare informationsinsamling av prognoser och rapporter för att kunna säkerställa sin bedömning.An auditor must, based on an impartial approach, review a company's accounts. The assignment performed by the auditor must, in accordance with applicable law, be carried out completely independently. During the ongoing pandemic, the auditors have an important societal function. Partly from an reviewing perspective, but also other assignments such as counseling fulfill an important function in the current situation. The auditor's tasks is largely about creating good and sustainable customer relationships. Covid-19 is a global pandemic that has caused major changes in the society both economically and socially. Lots of companies have been forced to take measures such as laying off staff and in certain situations divesting their companies. Political actors have been forced to take emergency measures that, for example, include support packages for the companies affected by the pandemic. The purpose of the study is to review how the auditor's tasks is affected by the ongoing Covid-19 pandemic. The study is of a qualitative nature, which means that the results are based on conducted interviews with auditors based in Sweden. The delimitations that have been made are that only authorized accountants have been relevant for the study and that we have only focused on Sweden. The study indicates that the majority of auditors experience a change in their tasks based on several parameters. The relationships and meetings between auditor and customer have become increasingly digital as a consequence of the pandemic. Physical customer meetings have decreased significantly, which means that previously built relationships have been an important factor for the auditors. The majority of the auditors also believe that the number of situations where independence and objectivity need to be evaluated has increased due to companies having financial problems. The support packages that the state distributes to companies have created a new type of audit for the auditors. Our conclusions are that the pandemic has affected the auditor's tasks based on several aspects. The development of digitalization has increased due to the pandemic. Less physical contact has led to the auditors using more digital solutions at, for example, customer meetings. We see a clear change in the topicality of some principles. More and more companies are suffering from financial problems, which has made the auditor's assessment of continued operations more relevant. The study also indicates that the support packages distributed to the companies have made the assessment of continued operations more difficult. (This essay is written in Swedish).
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Alic, Enes, and Agon Kamberi. "Vad sker med redovisningsassistenterna i en digital föränderlig värld?" Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20149.
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Digitization has an impact on the change that the accounting industry is undergoing. The vision of development is to automate and systematize society, which means that the technology mainly implements tasks of society. The study aims to dig deeper which effects the digitization has on the accounting firm. These effects are derived from an analysis model in which the role of the accounting assistants is questioned. Employees with different occupational positions at the accounting firm have been interviewed for empirical data collection. The interviews were conducted in a purposeful manner, since the selection is aimed at employees who are helpful in answering the study's question and purpose. The interviews were used to find links with the theoretical reference frames. With the help of the theoretical frame of reference and the collected empirical data, conclusions have been drawn that digitization causes different effects. The work approach is streamlined by automating the basic tasks of the accounting firm. The streamlining will lead to the accounting firm being able to deliver a broader service during the same time frame, which leads to increased client satisfaction. Quality achieves higher levels by increasing customer satisfaction. When the accounting firm delivers services with higher time gains, profitability will be higher. Profitability is something accounting firms and other businesses strive for, therefore it is likely that digitization will be implemented even more. Finally, the different effects of digitization show that the need for accounting assistants is diminishing, which is why digitization is partly perceived as a threat.
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Johansson, Camilla, and Hanna Petersson. "Den optimala kombinationen : En undersökning av småföretagarnas preferenser vad gäller olika kombinationerav attribut relaterade till revisions- och redovisningstjänster." Thesis, Linköpings universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-85695.
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Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client’s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy. Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes. This study will result in the optimal combination ofattributes and levels of performance related to audit and accounting servicesthrough the eyes of the small sized enterprises. Method: In order to investigate the attributes of audit and accounting services, we haveconducted a qualitative pre-study including three interviews with small sizedenterprises about their perception of the value of these services. Thereafter aquantitative survey study has been realized through the function Conjoint Analysis in the Excel program named Marketing Engineering. The purpose is toinvestigate the preferences of small sized enterprises in order to present theoptimal combination. Results and conclusion: In addition to the presentation of the optimal combination, this study impliesthat the value of audit and accounting services partly consists of a functionaluse, where the utilization of these services solves the client’s problems. Partlythe services consist of more hedonic values, where the relationship with and theconsulting from the person who performs the service are highly valued by thesmall sized enterprises. In order to create additional value, the information aboutthese services needs to be improved.Bakgrund och problem: Revisionspliktens avskaffande ledde till en marknadsorientering därsmåföretagarna har intagit en starkare position. Revisionsbyråerna står inför enutmaning att bättre tillgodose klientens behov och påvisa nyttan med revision dåden numera är frivillig för småföretag. I linje med denna klientfokuseringförespråkas en implementering av den värdebaserade prissättningen som utgårfrån klientens värde och betalningsvillighet. Småföretagarnas värde avrevisions- och redovisningstjänster är dock inte helt utrett varför det än så längeär svårt att implementera en värdebaserad prissättningsstrategi irevisionsbranschen. Syfte: Syftet med denna studie är att undersöka småföretagarnas upplevda värde avrevisions- och redovisningstjänster genom att studera vilka attribut dessa tjänsterbestår av och vilken prioritet småföretagarna fäster vid de olika attributen.Genom denna studie förmedlas en bild av den optimala kombinationen avattribut och prestationsnivåer relaterade till revisions- och redovisningstjänsterur småföretagarens synvinkel. Metod: För att kunna undersöka vilka attribut en revisions- och redovisningstjänst kanbestå av har vi genomfört en kvalitativ förstudie där vi intervjuat tre småföretagom deras uppfattning kring värdet av dessa tjänster. Därefter har en kvantitativsurveyundersökning genomförts på 20 företag med hjälp av Excel-programmet Marketing Engineering där funktionen Conjoint Analysis har tillämpats för attkunna undersöka småföretagarnas preferenser och slutligen presentera denoptimala kombinationen. Resultat och slutsats: Utöver presentationen av den optimala kombinationen framgår i denna studie attvärdet med revisions- och redovisningstjänster dels består av en funktionellnytta, där utnyttjandet av tjänsterna löser klienternas problem. Dels bestårtjänsterna av mer hedonistiska inslag, där relationen med och rådgivning fråntjänsteutövaren värdesätts av småföretagen. För att skapa ytterligare värde börfrämst informationen kring tjänsterna förbättras.
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Aroca, Rafael Vidal. "Plataforma Rob?tica de Baix?ssimo Custo para Rob?tica Educacional." Universidade Federal do Rio Grande do Norte, 2012. http://repositorio.ufrn.br:8080/jspui/handle/123456789/15206.
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Robots are present each time more on several areas of our society, however they are still considered expensive equipments that are restricted to few people. This work con- sists on the development of control techniques and architectures that make possible the construction and programming of low cost robots with low programming and building complexity. One key aspect of the proposed architecture is the use of audio interfaces to control actuators and read sensors, thus allowing the usage of any device that can produce sounds as a control unit of a robot. The work also includes the development of web ba- sed programming environments that allow the usage of computers or mobile phones as control units of the robot, which can be remotely programmed and controlled. The work also includes possible applications of such low cost robotic platform, including mainly its educational usage, which was experimentally validated by teachers and students of seve- ral graduation courses. We also present an analysis of data obtained from interviews done with the students before and after the use of our platform, which confirms its acceptance as a teaching support tool
Os rob?s est?o cada vez mais presentes nas mais diversas atividades da sociedade, por?m ainda s?o considerados equipamentos caros e restritos para poucas pessoas. Neste trabalho, propomos uma arquitetura de controle e um conjunto de t?cnicas que possibi- litam a constru??o de rob?s de baix?ssimo custo, al?m de diminuir a complexidade na sua montagem e programa??o. Um aspecto chave da arquitetura proposta ? o uso de interfaces de ?udio para controlar atuadores e ler sensores, permitindo assim o uso de qualquer dispositivo que produza sons como unidade de controle de um rob?. Tamb?m desenvolvemos ferramentas de programa??o baseadas em ambientes web que permitem o uso de computadores ou telefones celulares como unidades de controle de um rob?, que pode ser programado e controlado remotamente. O trabalho tamb?m contempla poss?veis aplica??es de tal plataforma rob?tica de baix?ssimo custo, incluindo principalmente o seu uso educacional, que foi validado experimentalmente, por professores e alunos de v?rias disciplinas de gradua??o. Apresentamos uma an?lise de dados de entrevistas realizadas com os alunos, antes e ap?s o uso da plataforma, que confirmam a sua aceita??o como ferramenta de apoio ao ensino
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Ueda, Taynáh Martins. "A demanda por auditoria independente além dos aspectos legais: o valor da verificação voluntária das demonstrações financeiras das empresas fechadas brasileiras." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-06072018-113315/.
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O objetivo deste trabalho é identificar os principais demandantes pela auditoria independente em empresas desobrigadas legalmente a serem auditadas e se há valor para elas em se submeterem a esse processo de verificação. A base de dados utilizada foi a da FIPECAFI, que utiliza esses dados para classificar anualmente as 1.000 Melhores e Maiores empresas localizadas no Brasil. Optou-se por essa base por ela possuir informações econômico-financeiras e de auditoria não só de empresas abertas, mas também de fechadas de pequeno e de médio porte. Estas estão isentas pela Lei 6.404/76 e alterações posteriores de contratarem auditores externos para a verificação das suas demonstrações contábeis. Contudo, diversos órgãos reguladores, como ANEEL, ANTT, CVM, BACEN, SUSEP, entre outros, impõem que as empresas sob as suas supervisões sejam auditadas, independentemente do porte. Assim, após a análise da Lei societária e dos princípios normativos emitidos por esses órgãos, restaram 998 empresas desobrigadas legalmente a serem auditadas entre 2005 e 2015, gerando 4.531 observações. Destas observações, 56% compõe o grupo de interesse, ou seja, as que optam por serem auditadas, e 44% o grupo de controle. O tratamento estatístico dos dados contou com técnicas exploratórias descritivas, de correlações, bem como inferenciais através de regressões logísticas binomiais robustas para dados em painel. Os resultados indicam que empresas desobrigadas legalmente a serem auditadas apresentam maiores probabilidades de contratarem os serviços de auditoria externa por influência dos credores, não por intervenção dos seus controladores estrangeiros ou nacionais de grande porte. Adicionalmente, essas empresas, que optam voluntariamente por terem suas demonstrações financeiras verificadas sob a ótica legal, estão associadas a maiores oportunidades de investimento, a uma menor fragilidade financeira e menores custos de captação de terceiros em relação às não auditadas.The purpose of this paper is to identify the main claimants by independent auditors in legally released companies to be audited and if there is value to them in submitting to this process. The database used is property of FIPECAFI, which uses this data to annually classify the 1,000 Best and Biggest Companies located in Brazil. This basis was chosen because it possesses economic, financial and audit information not only of open companies, but also of small and medium-sized private companies. These are exempt by Law 6.404/76 and subsequent amendments to contract external auditors to verify their financial statements. However, several regulatory agencies such as ANEEL, ANTT, CVM, BACEN, SUSEP and others require that companies under their supervisions be audited, regardless of size. Thus, after analyzing the Corporate Law and the main regulations issued by these agencies, left 998 private companies exempt from being audited between 2005 and 2015, generating 4,531 observations. Of these observations, 56% make up the interest group, that is, those who choose to be audited and 44%, the control group. The statistical treatment of the data counted on descriptive exploratory techniques, correlations, and also with inferential ones through robust binomial logistic regressions for panel data. The results show that companies legally released to be audited are more likely to contract the external audit services by influence of the creditors and not by intervention of their foreign or national large controllers. In addition, these companies, that voluntarily opt to have their financial statements verified from a legal standpoint, are associated with larger investment opportunities, lower financial weakness and lower cost of debt.
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Bianchi, André Jucovsky. "Processamento de áudio em tempo real em dispositivos computacionais de alta disponibilidade e baixo custo." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/45/45134/tde-23012014-190028/.
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Neste trabalho foi feita uma investigação sobre a realização de processamento de áudio digital em tempo real utilizando três dispositivos com características computacionais fundamentalmente distintas porém bastante acessíveis em termos de custo e disponibilidade de tecnologia: Arduino, GPU e Android. Arduino é um dispositivo com licenças de hardware e software abertas, baseado em um microcontrolador com baixo poder de processamento, muito utilizado como plataforma educativa e artística para computações de controle e interface com outros dispositivos. GPU é uma arquitetura de placas de vídeo com foco no processamento paralelo, que tem motivado o estudo de modelos de programação específicos para sua utilização como dispositivo de processamento de propósito geral. Android é um sistema operacional para dispositivos móveis baseado no kernel do Linux, que permite o desenvolvimento de aplicativos utilizando linguagem de alto nível e possibilita o uso da infraestrutura de sensores, conectividade e mobilidade disponível nos aparelhos. Buscamos sistematizar as limitações e possibilidades de cada plataforma através da implementação de técnicas de processamento de áudio digital em tempo real e da análise da intensidade computacional em cada ambiente.This dissertation describes an investigation about real time audio signal processing using three platforms with fundamentally distinct computational characteristics, but which are highly available in terms of cost and technology: Arduino, GPU boards and Android devices. Arduino is a device with open hardware and software licences, based on a microcontroller with low processing power, largely used as educational and artistic platform for control computations and interfacing with other devices. GPU is a video card architecture focusing on parallel processing, which has motivated the study of specific programming models for its use as a general purpose processing device. Android is an operating system for mobile devices based on the Linux kernel, which allows the development of applications using high level language and allows the use of sensors, connectivity and mobile infrastructures available on devices. We search to systematize the limitations and possibilities of each platform through the implementation of real time digital audio processing techinques and the analysis of computational intensity in each environment.
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Abdul-Gabar, Diyar, and Kenan Aljovic. "Den digitaliserade revisionsbranschen : En jämförande studie mellan the big four och företagskunder." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-23853.
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Digitization is a global phenomenon that has changed the everyday life, both workwise and privately. Digitization has become a central part in almost everything you do today. New effective methods to provide services have been created with the help of automatization, which has introduced the audit world to a transformation process. The work process has become more digital, which has led to a higher demand in expectations on the agencies.The purpose of this study is to describe and identify possible impacts that digitization might have on the auditing work practice and “the big four” competitiveness. The study will focus on two different perspectives, the agencies and the clients, where we will examine the general view on the digital services that are being offered and what pros or cons these services bring. In order to achieve the purpose of this study, every “big four” accounting firm and a couple of customers will be interviewed. After the interviews were completed, they were analyzed by applying relevant theories. The methodology of the study has a qualitative character with inductive character.The empirical findings of the study indicate that digitization has created a more effective work practice where you have more access to data. Digitization is necessary for the agencies if they want to maintain legitimacy and be able to compete with one another, because every customer has an expectation that the agencies will have developed digitized utilities to support their work process. Furthermore, the findings show that the human interaction has decreased because of digitization, since the work has become more independent with less requirements on communication.Finally, the study shows that all agencies are aware that digitization is the main force on their market and that huge investments are being made to follow the development and to compete for the customers.Digitalisering är ett globalt fenomen som förändrat det vardagliga livet, både arbetsmässigt och privat. Digitaliseringen har blivit en central del i nästan allt man gör idag. Det har skapats nya effektiva metoder att leverera tjänster på med hjälp av automatisering, vilket har introducerat en omvandlingsprocess för revisionsvärlden. Arbetssättet har blivit mer digitalt och det har lett till att högre krav ställs på byråerna. Syftet med denna studie är att beskriva och identifiera eventuella effekter som digitaliseringen kan ha på revisionsarbetet och konkurrenskraften hos “the big four”. Studien kommer fokusera på två olika perspektiv, byråernas och klienternas, där vi kommer undersöka den generella uppfattningen av de digitala tjänsterna som erbjuds och vilka fördelar eller nackdelar dessa tjänster erbjuder. För att uppnå studiens syfte, kommer varje revisionsbyrå i “the big four” och ett antal kunder att intervjuas. Efter att intervjuerna genomfördes, har de analyserats med tillämpning av relevanta teorier. Studiens metod har en kvalitativ karaktär med en induktiv ansats. Studiens resultat tyder på att digitaliseringen har skapat ett mer effektivt arbetssätt där man har tillgång till mer data. Digitaliseringen är nödvändig för byråerna om de ska förbli legitima och kunna konkurrera med varandra, eftersom varje kund har en förväntan att de ska ha utvecklade digitala verktyg som ett stöd i arbetsprocesserna. Vidare visar resultatet att mänskliga interaktionen minskat på grund av digitaliseringen, då arbetet blivit mer självständigt med krav på mindre kommunikation. Slutligen visar studien på att samtliga byråer är medvetna om att digitaliseringen är den stora drivande utvecklingen på deras marknad och att det sker stora investeringar för att följa med i utvecklingen och kunna konkurrera om kunderna.
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Rašovská, Aneta. "Marketingový výzkum spokojenosti zákazníka Big One Fitness." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223171.
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The diploma thesis focuses on the proposition, implementation and evaluation of marketing research of customer satisfaction at 'Big One Fitness'. It addresses the issue of customer satisfaction, services and a questionnaire as the method of questioning. It also analyses the starting position of the company within the competitive environment. Based on the findings of this research it suggests recommendations to enhance customer satisfaction.
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Jacques, Flávia Verônica Silva. "A relação entre a evidenciação de informações nos pareceres de auditoria e o valor das ações de companhias abertas listadas na Bovespa." Universidade do Vale do Rio dos Sinos, 2011. http://www.repositorio.jesuita.org.br/handle/UNISINOS/3998.
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CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
A evidenciação de informações, segundo perspectivas da teoria de agência, apresenta-se como uma forma de reduzir a assimetria informacional entre os agentes econômicos no mercado. Contudo, algumas desvantagens são apontadas pela teoria de custo do proprietário, mediante os custos gerados pela evidenciação de informações privadas, dentre eles: os custos de elaboração e divulgação e os custos provocados pela utilização das informações pelos concorrentes. Esta pesquisa busca evidências sobre a relação entre informações evidenciadas nos pareceres de auditoria das companhias e a variação do valor médio de suas ações no mercado. A população do estudo é composta por 211 companhias abertas e não financeiras com ações negociadas na Bovespa em seu mercado tradicional, referentes aos exercícios findos em 2005, 2006, 2007, 2008 e 2009. Considerando que muitas dessas empresas não se encontravam listadas em todo este período, como também não apresentavam pareceres com ressalvas, foram excluídas 178 empresas, configurando uma amostra final de 33 (trinta e três) companhias. Este estudo caracteriza-se, num primeiro momento, pela análise de conteúdo do Disclosure realizado nos pareceres de auditoria. Por meio da análise de conteúdo, elaborou-se uma lista de indicadores de informações evidenciadas. Na sequência, foram criadas categorias de indicadores, para o desenvolvimento de análise estatística. Os resultados obtidos revelaram que o indicador de evidenciação de práticas contábeis possui um coeficiente positivo explicativo acerca da variação do valor médio das ações, o que vem ao encontro dos pressupostos da teoria de agência.
The disclosure of information, according to agency theory perspective, is presented as a way to reduce information asymmetry among economic agents in the market. However, some disadvantages are pointed out by the theory of cost of owner by the costs resulting from disclosure of private information, including: the costs of production and dissemination and the costs arising from the use of information by competitors. In this context, the research investigates the use of audit opinion by investors as an aid to decision making. These research evidence on the relationship between information highlighted in the audit opinions of companies and the variation of the average value of its shares on the market. The study population consists of 211 publicly held companies and non-financial publicly traded in its traditional market, for the years ended 2005, 2006, 2007, 2008 and 2009. Whereas many of these companies were not listed throughout this period, also had no opinions with caveats, were excluded 178 companies, setting a final sample of 33 (thirty three) companies. This study is characterized by content analysis, at first, held in Disclosure of audit opinions. Through content analysis, we elaborated a list of indicators of information highlighted. As a result, we created categories of indicators for the development of statistical analysis. The results revealed that the indicator of disclosure of accounting practices has a positive explanatory coefficient of variation of the average value of the shares, which comes to meet the assumptions of agency theory.
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Ucha, Martim das Neves Costa. "Auditoria à marca : canal de entretenimento Sport TV." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21131.
Full textAbstract:
Mestrado em MarketingO presente estudo teve como objetivo fazer uma Auditoria à Marca Sport TV, um canal de entretenimento desportivo. A Sport TV é um canal premium que se destaca nos media desportivos nacionais pela estratégia de proximidade ao cliente, pela oferta de conteúdos relevantes para o seu target e pela adoção de ferramentas tecnológicas que mudaram a forma como o cliente acede e desfruta dos conteúdos disponibilizados pela marca. Com o aparecimento de novos concorrentes, torna-se relevante uma análise em profundidade a esta marca. Para a concretização deste projeto foi seguida a abordagem proposta por Keller (2013) para auditar marcas e que envolve dois passos: (1) Brand Inventory e (2) Brand Exploratory. Caracteriza-se por analisar a marca e os consumidores, no sentido de identificar fontes brand equity respeitando o Modelo de Capital da Marca Centrado no Cliente. O Modelo pretende avaliar (1) os elementos da marca; (2) o desenvolvimento de programas de marketing e (3) a alavancagem da marca através de associações secundárias que reforçam a notoriedade e imagem da marca. Este projeto teve em consideração tanto a abordagem ao nível da empresa, como dos consumidores. Com o intuito de conhecer o universo destes últimos foi elaborado um inquérito por questionário dirigido a clientes e não-clientes da Sport TV. Para finalizar, foi entrevistado o CEO da Sport TV Nuno Ferreira Pires com o objetivo de apresentar a visão e a estratégia da empresa o que permitiu completar a análise deste projeto.
The purpose of this study is to perform a Brand Audit to Sport TV, a sports channel. Sport TV is a premium channel that stands out in national sports media due to its customer proximity strategy, for offering relevant content to its target customers and for the implementation of technological tools that have changed the way the customer accesses and enjoys the content provided by the brand. With the arrival of new competitors to this space, an in-depth analysis of this brand becomes relevant. The approach used for this study was the one proposed by Keller (2013) for Brand Audit, which entails: (1) Brand Inventory and (2) Brand Exploratory. It is characterized by studying both brand and consumers, in order to identify sources of brand equity respecting the Customer-Based Brand Equity Model. The Model aims to assess (1) brand elements; (2) the development of marketing programs and (3) brand leverage through secondary associations that reinforce brand awareness and image. This project considered both the approach at a firm level as well as at a consumer level. In the interest of understanding the universe of the latter, a survey was conducted aimed at Sport TV clients and non-clients. Finally, an interview to the Sport TV CEO Nuno Ferreira Pires was conducted with the purpose of introducing the vision and strategy of the company, allowing the completion of this project.
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Motaung, Mokabe Julia. "Quality assurance practice in the provisioning RPL (Recognition of prior learning)in higher education." Thesis, Pretoria : [s.n.], 2007. http://upetd.up.ac.za/thesis/available/etd-09062007-162307/.
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CHENG, HUI-FENG, and 鄭惠峰. "Research on Customs Valuation Audit System and Advance Valuation Audit System on the Contribution of Customs Tariff and Related Tax Contributions with Special Relationships - Based on Imported Goods." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/n8u5zh.
Full textAbstract:
碩士國立屏東大學
國際貿易學系碩士班
106
Enterprises pursue business profit and reduce tax burden, expand market share and reduce operating costs, set up branches or subsidiaries in various places, cancel agents and distributors, directly operate the market, or invest the capital into comparative advantage areas, engage in production and assembly, and then transferred to the relationship between the finished product, in order to enhance competitiveness, multinational companies then shape. Such transactions between related parties are enough to affect the national tax and fiscal planning. When these physical assets pass through the border, how the Customs determines its value will affect the collection of duties and business tax, Follow-up profit-making business tax levied. For the principle of tariff and income tax valuation, the differences in principle still need to be integrated. To this end, the International Chamber of Commerce (ICC) has lobbied the World Trade Organization (WTO) to reconcile the valuation technical specifications of both and study its feasibility . The relevant laws and regulations are stipulated in accordance with the rules and regulations, and the customs shall handle the assessment of the dutiable value of the imported goods. My country’s enterprises set up subsidiaries in other countries and the enterprises of other countries also set up branches in our country. The tax authorities in the Mainland authorities are also based: The "Unfair profit making business transferred the price verification rules" and the "Price pre-nuclear agreement" check the income tax of such enterprises. In order to make both parties involved more understand the relevant regulations and trends, by analyzing the methods of customs valuation and transfer pricing, the customs officers and tax collector personnel can clearly recognize each other's roles so that the government can recognize the government's position and eliminate unnecessary Conflict and misunderstanding make the fiscal policy of the government clear and transparent.The Customs Valuation Commission reaffirms that the transaction price is the primary basis for assessing customs duties in accordance with the Article VII implementation agreement of GATT 1994 (hereinafter referred to as "the Agreement"); if the customs have reason to suspect that the declared price of the trades or documents submitted by the traders is false or In the case of incorrectness, the Customs will have to handle it. It emphasizes that the Customs and Excise Department shall not undermine the legitimate commercial interests of traders in carrying out the above-mentioned handling. The provisions of Article 17 and Annex 6 to Article 6 of this Agreement and the relevant resolutions of the Customs Valuation Committee shall be taken into account. Here is the resolution: The Customs Valuation Commission reaffirms that the transaction price is the primary basis for assessing customs duties in accordance with the Article VII implementation agreement of GATT 1994 (hereinafter referred to as "the Agreement"); if the customs have reason to suspect that the declared price of the trades or documents submitted by the traders is false or In the case of incorrectness, the Customs will have to handle it. It emphasizes that the Customs and Excise Department shall not undermine the legitimate commercial interests of traders in carrying out the above-mentioned handling. The provisions of Article 17 and Annex 6 to Article 6 of this Agreement and the relevant resolutions of the Customs Valuation Committee shall be taken into account. Here is the resolution: (1) Customs may require the importer to provide further clarification (including the provision of documents or other evidence) when the Customs has reason to suspect that the price quoted on the trader's account or the price of the document is false or incorrect, in order to prove that the declared price is the importer The amount paid or payable after the adjustment in accordance with the provisions of Article 8. If there is still any reasonable doubt as to the truth or correctness of the declared price if further information is obtained or no reply has been made by the trader, the Customs and Excise Department may, subject to the provisions of Article 11, find it impossible to identify the importer according to the provisions of Article 1 The duty-paid price. Before finalizing the decision, the customs shall communicate with the importer on the basis of why it suspects that the details or the documents submitted by the importer are untrue or incorrect, and if the importer so demanded and should do so, it shall give the importer a reasonable opportunity reply. The final decision of the Customs and its reasons should be notified in writing to the importer. In order to make both parties involved more understand the relevant regulations and trends, by analyzing the methods of customs valuation and transfer pricing, the customs officers and tax collector personnel can clearly recognize each other's roles so that the government can understand the government's position and eliminate unnecessary Conflict and misunderstanding make the fiscal policy of the government clear and transparent. The Customs Valuation Commission reaffirms that the transaction price is the primary basis for assessing customs duties in accordance with the Article VII implementation agreement of GATT 1994 (hereinafter referred to as "the Agreement"); if the customs have reason to suspect that the declared price of the trades or documents submitted by the traders is false or In the case of incorrectness, the Customs will have to handle it. It emphasizes that the Customs and Excise Department shall not undermine the legitimate commercial interests of traders in carrying out the above-mentioned handling. The provisions of Article 17 and Annex 6 to Article 6 of this Agreement and the relevant resolutions of the Customs Valuation Committee shall be taken into account. Here is the resolution: (2) It is entirely appropriate for Members to assist other Members in applying this Agreement on the basis of mutually agreed terms. (3)My country’s transfer pricing verification system is to prevent the profit-making business and related businesses or relationships to avoid or reduce the tax obligations by non-conventional arrangements for the tax system, and to make My country’s income tax system with the international trend of convergence, the Ministry of Finance On December 28, 1993, the Company issued the "Unfavorable Rules for Transfer Pricing Investigation of Profit Taxes on Unfavorable Business Income Taxes" and established the recognition standards and relevant adjustment methods for non-compliance transactions, so that both parties can jointly comply with the basis for checking the income tax in My country’s major institution. (4) Transfer pricing refers to the price or profit as stipulated in the profit-making business when engaged in controlled transactions. Its checking system is to assess whether the results of the controlled transactions meet the common basis of common practice when it is required to apply for both income tax declaration and verification. Institutional specification are not only the obligation that the enterprises should shoulder, but also make more use of the transfer pricing analysis documents as a tool to measure the management performance in order to create greater value for the enterprises themselves and reduce the tax risks. The research method of this dissertation is based on the case of companies adopting comparative profit method, mainly discussing the degree of consistency of comparable objects as a judgment indicator of trustworthiness of transfer pricing analysis. The research method adopts hypothesis testing and calculates with P- value method. Estimate the probability of each of the audited tax evasion duties and income tax and its estimated annual tax evasion rate as a percentage of GDP. Assuming the test first makes assumptions about the maternal parameters and then using the statistics obtained from the samples, decides to accept the hypothesis Or reject the statistical method of the hypothesis and strengthen the use of the P-value method or standard statistical test, the test statistics into standard test statistics, and then test the credibility of the method. Finally, the paper concludes with the conclusion that this study suggests the possibility of integrating the customs duties and the Mainland tax (income tax).
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Григор’єва, Н. Ю. "Митна система України та напрями її реформування." Thesis, 2016. http://dspace.oneu.edu.ua/jspui/handle/123456789/6254.
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Метою дослідження є розробка рекомендацій щодо вдосконалення напрямів розвитку митної системи України.Целью исследования является разработка рекомендаций по совершенствованию направлений развития таможенной системы Украины.
The purpose of the study is to develop recommendations for improving the development of the customs system of Ukraine.
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Cuong, Le The, and 黎式強. "Evaluate the effectiveness of the implement of export and import data software for the inspection of local enterprises in post clearance audit - General Department of Customs." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/39689343208645680184.
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碩士樹德科技大學
資訊管理系碩士班
99
When Vietnam joined WTO, the volume of exports and imports would increase, requiring urgent setup of Customs to ensure faster goods clearance, cost and time reduction to increase the competitiveness of enterprises. To meet the above demands, Vietnam Customs needed to change and applied modern managements. One such measure was the post-clearance audit system. The post-clearance audit system in Vietnam was officially applied in 01.01.2002 and used the import - export data software is a effective tool for performing their duties. As a young officer of Customs, I often use the software to evaluate the compliance of the business, that''s why I''ve chosen this Title for my research “Evaluate the effectiveness of the implement of export and import data software for the inspection of local enterprises in post clearance audit - General Department of Customs” On the basis of the research, summarized the practical implementation of export and import data software and research purpose of this subject is to appreciate the effective use of export and import data software and provide the solutions to improve the export and import data software post clearance audit at the General Department of Customs.
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Співаченко, Ю. С. "Мито як фіскальний ресурс державного бюджету та інструмент фінансової політики." Thesis, 2015. http://dspace.oneu.edu.ua/jspui/handle/123456789/4208.
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У роботі розглядаються теоретичні засади митного оподаткування,
розкривається сутність та призначення мита як фіскального ресурсу державного бюджету. Надається оцінка економічної ефективності митного регулювання, аналізується фіскальна ефективність мита, а також проведено прогнозування надходжень мита до Державного бюджету, узагальнено зарубіжний досвід митного регулювання та можливості адаптації його в Україні. Запропоновані шляхи підвищення ефективності адміністрування мита в Україні, зокрема: налагодження та розвиток партнерських відносин з суб‘єктами зовнішньоекономічної діяльності, приведення митного регулювання в Україні до європейських стандартів, удосконалення системи електронного декларування товарів, впровадження концепції «єдиного вікна» під час митного контролю та ін.В работе рассматриваются теоретические основы таможенного налогообложения, раскрывается сущность и назначение пошлины как фискального ресурса государственного бюджета. Дается оценка экономической эффективности регулирования, анализируется фискальная эффективность пошлины, а также проведено прогнозирование поступлений пошлины в Государственный бюджет, обобщен зарубежный опыт регулирования и возможности адаптации его в Украину. Предложены пути повышения эффективности администрирования пошлины в Украине, в частности: налаживание и развитие партнерских отношений с субъектами внешнеэкономической деятельности, приведение регулирования в Украине к европейским стандартам, совершенствование системы электронного декларирования товаров, внедрение концепции «единого окна» во время таможенного контроля и др.
The paper deals with the theoretical basis of the customs tax, the essence and purpose of duty as the fiscal resources of the state budget. The estimation of economic efficiency of regulation, examines the effectiveness of fiscal duties, as well as conducted forecasting revenues dues to the state budget, generalized foreign experience of regulation and the possibility of adapting it to Ukraine. Ways of improving the efficiency of administration fees in Ukraine, in particular: the establishment and development of partnership relations with the subjects of foreign economic activity, bringing the regulation in Ukraine closer to European standards, improving the system of electronic declaration of goods, the introduction of "single window" during the customs control, and others.
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CAI, YI JHEN, and 蔡依臻. "The Customer Faith to Audit Influence of the Quality." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/27958754111953130884.
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碩士大葉大學
會計資訊學系碩士班
100
The purpose of this study was to examine the relationship between customer trust with accounting staff’s. Two hundred and seventy-seven anonymous surveys from accounting firms and two hundred and fifty-two anonymous surveys from its customer in Taiwan were analyzed to examine the research problem. Research methods of reliability analysis, correlation analysis and multiple regression analysis. Results indicated that Audit quality and two proxy variable was related to customer trust. Further proposed the study limitations and suggestions implications of these findings are discussed.
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Ho, H. S., and 何錫森. "Customer Oriented Quality Performance Evaluation and Construction of the Supplier Audit Model." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/65684160506817275113.
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碩士華梵大學
工業工程與經營資訊學系碩士班
94
ABSTRACT Under current globalization and market competition, the integration and construction of supply chain management is one of the strategies for corporations to maintain their competitive edge. Clients have increasingly higher standards for quality. Today, when there is great emphasis on quality consciousness and customer satisfaction, the manufacturer must take control of competitive factors such as quality in the elevation of its own manufacturing abilities, and supplement with suitable supplier management, in order to ensure quality of the final product and achieve overall customer satisfaction. This study cites related literature and refers to practical actions and the industry. It uses the weight relations of Analytic Hierarchy Process to analyze the differentiation between traditional supplier quality performance evaluation model and current construction of quality performance evaluation models that are customer-oriented. When suppliers have lower performance evaluations, supplier audit counseling will be conducted. The auditing perspective and the aspect indicators of balanced score cards are established as the implementation basis for regular and periodic suppliers audits. The models cited and constructed by this study result in five conclusions which are described as follows: 1. In the quality performance evaluation model, the weight configuration of various indicators is objective. 2. After supplier performance evaluations, suppliers ranking can be conducted according to the results. 3. After suppliers are ranked, related strategic actions can be taken according to the quality of performance. 4. In the scoring items of auditing and corporation diagnosis, the supplier audit model is flexible. 5. The two models cited, revised, and constructed by this study are related on the supplier management aspect. In most manufacturing industries, the quality demands for suppliers generally lead to conducting the cycles of performance evaluation-auditing-improvement-performance evaluation; continuous improvement is used to elevate the suppliers’ corporate constitution and performance. The process is a continuous, interconnected, and correlated. The two models cited, revised, and constructed by this study are appropriate for practical needs, and can provide a reference for related industrial management suppliers. Keywords: Supply chain management, Total quality management, Supplier audit, Analytic Hierarchy Process, Balanced Score Card
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Lin, Chia-ching, and 林家慶. "The relationship between ethical standards, moral philosophy and customer connection on Accounting firms's audit." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/47817983210882997269.
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碩士輔仁大學
會計學系碩士班
97
This study focused on the relationship between ethical standards, moral philosophy and customer connection on Accounting firms's audit.Accountants visa by the credibility of financial reporting for investors, creditors, and other statements users, are severely affected.So Auditors become an important role to verify the company's financial statements. Decision-making of individual auditors to determine and action is the key. In addition to the Auditor's Capacity, the individual professional ethics has become more importance .Because Moral philosophy will affect the moral behavior performance. Forsyth(1980) indicate Moral philosophy can be assessment by idealism and relativism. In addition the characteristics of Accounting firms.Accounting firms need to establish a good relationship between the customer and provide Professional services to access long-term profits.However, customers have any termination rights of Accountants.Therefore, auditors and customers exist "benefit conflict" problem. If the auditor and customers without keeping a certain distance, the accounting profession can not be strictly implemented, the profession of the independence of auditors will be reduce. In this study,we use Forsyth (1980) Ethics Position Questionnaire(EPQ) and Regression model to find the relationship between ethical standards, moral philosophy and customer connection on Accounting firms's audit. The results indicate High idealists (who is relatively low) standards of professional ethics was higher than high Relativist (low idealists), and the audit's standards of professional ethics will be decline with the emphasis on customer relationship raising .These results are in line with the expectations of this study.
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Кримчак, Л. А., and L. A. Krymchak. "Інформаційно-аналітичне забезпечення економічної безпеки зовнішньоекономічної діяльності промислових підприємств." Дисертація, 2019. http://elar.khnu.km.ua/jspui/handle/123456789/8880.
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Sekulová, Kateřina. "Metodika webových auditů." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-313986.
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Title of dissertation: Web Audit Methodology A web site is often the first point of contact between the user and another person or company or organization, so that in the electronic world, a web site is like a calling card. Ideally therefore, a web site should load relatively quickly to prevent the user from looking elsewhere even before the web site has opened. Also, the web site should have a pleasant design to make it user-friendly, it should display helpful content, be widely accessible and, last but not least, fulfil the aims for which it was created. It is the responsibility of web site designers, programmers and creators to ensure that web sites fulfil their function. A web site audit - either during or after its construction - is the best way of checking that all factors relating to access, use, technical processes and other criteria function correctly. There are many audit companies on the market today, each of them offering the customer its own particular perspective, evaluation according to different criteria and audit conducted using various methods. Therefore, the first part of this work contains an overview of different perspectives used to assess the quality of web sites, as well as designers and the specific methodology they apply during web site audits. The second part of this work...
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BUCHLOVIČOVÁ, Kateřina. "Řízení kvality - audit produktu z pohledu zákazníka." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-46232.
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This graduation theses deals with quality, quality control system, ISO rules and audit of product. Chosen firm is characterized in the practical part of the document, there is explanation of the implementation ISO rules in company. Then I occupy by creation of instruction: quality monitoring in the workroom. Other part of document deals with characteristic of monitored product parameters and using FMEA method. I get at product values of customer and I design methodics for finding customers satisfaction in the ending of document.
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Lu, Yi Hsin, and 呂怡欣. "Applying SERVQUAL and IPA to Evaluate Customer Audit Service Quality –A Case Study of Semiconductor Assembly House." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/4ue8w8.
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碩士國立清華大學
工業工程與工程管理學系碩士在職專班
104
Faced with the rapid changes in the semiconductor industry, supply chain management is an important topic, and supplier audit is an important management tool, too. More and more companies drive supplier quality to take continuous improvement by supplier audit. This study refers SERVQUAL and SERVPERF to develop suitable service quality survey on customer audit handling service quality. The survey helps to catch customer expectations and satisfaction on customer audit handling services, and assess the overall evaluation of customer audit services. In addition, the study also uses important - performance analysis (IPA) to identify the most weakness to be improved on customer audit service and provide recommendations for improvement. The results showed that SERVQUAL and SERVPERF surveys are not only suitable for the assessment on the general consumers, but also for B2B staffs. They are well worth tools for industry.
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Ferreira, H. M. S. "Audit and control of the teleprocessing monitor with specific reference to IBM's customer information control system (CICS)." Thesis, 2014. http://hdl.handle.net/10210/8978.
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Cheng, Chih Shao, and 鄭致韶. "Service Quality and Customer Satisfaction Model─An Empirical study of Visual-Audio Industry." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/32789469808745104639.
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碩士國立臺北大學
企業管理學系
90
There has been increasing needs on visual —audio renting and selling services for people who live in a big city. How does many visual-audio rental stores make profit and avoid price competition? The most important thing is to improve service quality and raise customer satisfaction. Customer satisfaction and service quality are generally regarded as two primary parallel directions in customer-behavior research. This study combines both and tests the relationships between service quality, disconfirmation, customer satisfaction in a lisrel model. First, The five dimensions that measure service quality are people, environment, products, services, and information. Then, expectations of a service are formed and the service is experienced and evaluated. The outcome is compared with the expectations. The expectations are either confirmed or disconfirmed. Finally, such disconfirmation subsequently leads to adjustments in the satisfaction level of the person engaging in the service. Besides, customer satisfaction is measured by repeat purchase, recommend intention and price tolerance. In an empirical study on visual-audio stores, the major findings are: (1)Product and information have great influences on expectations. What dimensions mainly affect services experiences and disconfirmations are product and environment. Repeat purchase and recommend intentions are both important to customer satisfaction. (2)Expectations have negative effects on customer satisfaction, but customer’s experiences on services and disconfirmation have positive effects on satisfaction. (3)According to 1-Way MANOVA, there is a significant variance of customer satisfaction among different sex of consumers. In response to those findings, the following suggestions are: (1)Adjust consumers’ expectations. (2)Improve the service quality that people feel after services. (3)Design appropriate marketing strategies for male consumers.
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Yap, Kuan-Hoong, and 葉寬雄. "What are the impacts of iPod on portable digital audio player industry? - From customer perspective." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/74246499953374481534.
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碩士元智大學
企業管理學系
98
This study tends to take both technological evolution theory and socio-cognitive theory to describe the emergence and the development of dominant design, using iPod as a case study based on the empirical data derive from customer reviews. In the early stage of emerging market, it is full of uncertainties in both technology and market. In technological evolution theory, the emergence of dominant design reduces uncertainties and provides a signpost for future development. However, dominant design diminishes the variation of product innovation. From socio-cognitive perspective, producer and consumer making sense and shape each other’s behaviors through interaction within the product market. In the course of interaction, when consumers encounter new product (iPod), they refer back to previous innovations (e.g. CD walkman) to deal with the product innovation. As time goes on, iPod gradually destabilizes consumer’s existing knowledge structure and eventually entrenched in consumer’s mind and become benchmark among portable MP3 players. The findings of this study show that there is no different between product innovation as iPod emerges; the frequency of using previous innovations as reference decrease by consumer over time as iPod emerges, and the frequency of using iPod as benchmark by consumer increases over time.
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Relvas, Guilherme Francisco Mendes. "O custo da dívida, a dimensão do auditor e auditores conjuntos: o caso das maiores empresas europeias." Master's thesis, 2014. http://hdl.handle.net/10071/8692.
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M42, G32Usando uma amostra das maiores empresas europeias para o período de 2005 a 2012, examino o impacto da dimensão e do número de auditores no seu custo da dívida, visto existirem poucos estudos deste tipo na Europa. O custo da dívida é mensurado pelo quociente entre o gasto de juros e a média da dívida a curto e a longo prazo, enquanto a dimensão tem por base a dicotomia entre empresas Big 4 e não- Big 4. Este estudo, vem confirma que a qualidade da auditoria, mensurado pelo dimensão do auditor e pelo número de auditores numa mesma empresa auditada, diminui o custo da dívida, o que confirma a utilidade da auditoria, apesar da recente alteração da diretiva europeia de auditoria, para reforçar a qualidade da auditoria.
Using a sample of the largest European companies for the period of 2005 up to 2012, I examine the impact of the dimension of the audit companies and the numbers of the auditors in their cost of debt, since there are not many studies of this kind. The cost of debt is measured by the quotient between the interest expense and the average of the short and long term debt, while the dimension of the auditor is based on the dichotomy between Big 4 and no Big 4 audit companies. This study, confirms that the quality of the auditing, measured by the dimension of the auditor and numbers of auditors in the same audited company, decrease the cost of debt, confirming the utility of auditing, despite of the recently change on the European Directive of auditing, to reinforce the quality of auditing.
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Motubatse, Kgobalale Nebbel. "Customers' perceptions of the work performed by the internal audit functions in the public sector : a case study of National Treasury." Diss., 2014. http://hdl.handle.net/10500/14260.
Full textAbstract:
This study was conducted to generate an in-depth understanding of key internal audit function (IAF) customers’ perceptions of the work performed by the Department of National Treasury’s IAF. This study was further intended to address the absence of any qualitative study of IAF customers’ experiences and expectations, and their perceptions of the challenges the IAF faces. The study had five research objectives, namely: to identify the role of the IAF in the public sector in relation to its customers; to discuss strategies to meet the expectations of IAF customers; to determine the experiences of the identified key IAF customers of the work performed by the IAF in the National Treasury; to determine the expectations of the identified key IAF customers of the IAF in the National Treasury, and to ascertain what the identified key IAF customers perceive to be challenges facing the IAF in the National Treasury. In order to achieve the research objectives, the study implemented a qualitative research design using the National Treasury as a case study. Data were collected through semi-structured interviews with participants selected from the key IAF customers’ categories (comprising the audit committee (AC), executive and senior managers, programme and operating managers, and external auditors).
Three main themes emerged from the identified key customers’ views. These were (1) Experiences, which revealed that the participants were reasonably satisfied with the work of the IAF in the National Treasury. Participants from the AC, the executive and senior managers, and the Auditor General of South Africa (AGSA) felt that the IAF does add value, while the programme and operating managers participants indicated that the IAF does not demonstrate a holistic view when it conducts evaluations. (2) Expectations, the AC participants expected the AGSA to be able to rely on the work of the IAF, that the IAF should maintain a findings register, and that it should demonstrate IT skills. Executive and senior managers participants expected the IAF to add value to the strategic direction of the National Treasury. Programme and operating managers participants expected the IAF to be open and consultative, to set realistic audit plans, to provide regular feedback, and to demonstrate knowledge of the business. The AGSA participants called for the IAF to demonstrate technical competencies as well as independence and objectivity. (3) Challenges, participants perceived the IAF’s lack of knowledge of the business, the limited reliance placed on its work by the AGSA, the lack of audit action monitoring processes and the lack of management support for the IAF as its biggest challenges.
This study could benefit the National Treasury’s IAF by helping it to understand the changing needs and expectations of its customers, and to identify areas for improvement. It may also benefit professional audit bodies and the newly-established National School of Government by providing them with insights into the training needs of internal auditors, and the necessity of providing continuing professional educational programmes.Auditing
MCom (Auditing)
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"The proposed short term marketing strategy for Audi South Africa focusing on distribution and after sales." Thesis, 2012. http://hdl.handle.net/10210/5590.
Full textAbstract:
M.B.A.The motor industry in South Africa, (SA), is experiencing a period of turmoil that will result in its complete restructure. The globalisation of the industry and the involvement of government with the Motor Industry Development Programme, (MIDP), is forcing the development of strategies that are formulated to equip the local manufacturers to become globally competitive. The MIDP has had a major influence on the development of the industry since 1994, as it has allowed the entrance of new competitors into SA due to the gradual reduction in import tariffs. It also proposes to stimulate the export potential within the industry of vehicles and components by offering a rebate structure with which the manufacturers can offset import duty. It will also force a consolidation of the industry in that amongst others there is more co-operation between vehicle and component manufacturers. A financial consideration of the MIDP is to reduce the industry's use of forex. The historical background of the industry in South Africa shows a rather proud and colourful past, with most of the major players in the international motor industry having been represented locally at one stage or another. With the disinvestment campaign that preceded the new government, found a core of manufacturers remaining and competing in a fairly 'flat' market. However that has all changed, and although there is no immediate substantial market growth in sight, the influx of new competitors continues, making the market complicated and competitive. Audi itself has only been represented on the SA market from 1968, however as no focused marketing strategy was developed for it, it never really was in the same league as BMW and Mercedes Benz. In 1994 this all changed as VWSA decided to introduce Audi onto the market competing in all premium market segments. What followed was a focused marketing strategy, which required a separate dealer network and Audi specific staff. The process of selecting dealers was based on market potential and also on the established infrastructure. The new dealer network then started to undergo the process of conforming to the external corporate identity, CI, requirements, and this should be completed by mid 2001.
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Олексенко, Карина Олександрівна. "Удосконалення обліку та аудиту з покупцями та замовниками на ТОВ «Запоріжметторг»." Магістерська робота, 2020. https://dspace.znu.edu.ua/jspui/handle/12345/2317.
Full textAbstract:
Олексенко К. О. Удосконалення обліку та аудиту з покупцями та замовниками на ТОВ «Запоріжметторг» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Ю. В. Подмешальська. Запоріжжя : ЗНУ, 2020. 147 с.UA : Розкрито методологічні аспекти обліку та аудиту розрахунків з покупцями та замовниками на підприємстві;дослідити облік та аудит розрахунків з покупцями та замовниками на ТОВ «Запоріжметторг»; провели фінансовий аналіз діяльності ТОВ «Запоріжметторг»;винайшли напрями вдосконалення обліку розрахунків з покупцями та замовниками на ТОВ «Запоріжметторг»;розглянули напрями покращення аудиту розрахунків з покупцями та замовниками на ТОВ «Запоріжметторг».
EN : Methodological aspects of accounting and auditing of payments with buyers and customers at the enterprise are revealed; to investigate the accounting and audit of payments with buyers and customers at LLC "Zaporozhmettorg"; conducted a financial analysis of the activity of Zaporizhmettorg LLC; Have made directions of improvement of the accounting of settlements with buyers and customers at LLC Zaporozhmettorg"; considered directions of improvement of audit of settlements with buyers and customers at LLC "Zaporozhmettorg"