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Dissertations / Theses on the topic 'Operating reporting'

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1

Moldovan, Rucsandra. "Three essays on operating segment disclosure." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2015. http://www.theses.fr/2015ESEC0005.

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Cette thèse contient trois essais distincts sur la publication d’information sectorielle que les entreprises européennes ayant plusieurs secteurs opérationnels effectuent en vertu des IFRS 8 Secteurs Opérationnels. Chaque essai vise à améliorer notre compréhension collective sur la politique de communication financière des cadres dirigeants en examinant diverses caractéristiques des informations sectorielles. Le chapitre I, “L’interaction entre la qualité et la quantité des publications sur l’information sectorielle” examine le choix des cadres dirigeants à l'égard de la quantité et de la qual
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Ward, John M. "AIRSPACE UTILIZATION REPORTING SYSTEM FOR THE R-2508 COMPLEX." International Foundation for Telemetering, 1999. http://hdl.handle.net/10150/608523.

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International Telemetering Conference Proceedings / October 25-28, 1999 / Riviera Hotel and Convention Center, Las Vegas, Nevada<br>Increasingly, military managers are requiring better and more efficient use of Special Use Airspace (SUA) and Military Operating Areas (MOA). To date, there has been no automated method for determining airspace utilization within the R-2508 Complex. This paper describes the development of a computer based airspace management tool called Airspace Utilization Reporting System (AURS). AURS receives aircraft beacon radar data from an air traffic control automation sys
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Osborne, Sonya Ranee, and n/a. "Compliance with standard precautions and occupational exposure reporting among operating room nurses in Australia." University of Canberra. Nursing, 2002. http://erl.canberra.edu.au./public/adt-AUC20060823.161225.

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Occupational exposures of healthcare workers tend to occur because of inconsistent compliance with standard precautions. Also, incidence of occupational exposure is underreported among operating room personnel. The purpose of this project was to develop national estimates for compliance with standard precautions and occupational exposure reporting practices among operating room nurses in Australia. Data was obtained utilizing a 96-item self-report survey. The Standard Precautions and Occupational Exposure Reporting survey was distributed anonymously to 500 members of the Australian College of
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Marton, Gizella. "The application of International Financial Reporting Standard 8 Operating Segments : evidence from UK companies." Thesis, Heriot-Watt University, 2015. http://hdl.handle.net/10399/3002.

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On 30 November 2006, the International Accounting Standard Board (IASB) released International Financial Reporting Standard (IFRS) 8 Operating Segments which replaced the revised International Accounting Standard (IAS) 14 Segmental reporting. This study consists of four main projects covering the empirical analysis of the non-financial FTSE 350 constituents’ first segmental disclosures under IFRS 8. The new standard is a result of the joint short term project between the IASB and the Financial Accounting Standards Board (FASB) and it is almost identical to its US counterpart. The first part of
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Osborne, Sonya. "Compliance with standard precautions and occupational exposure reporting among operating room nurses in Australia." Thesis, University of Canberra, 2002. https://eprints.qut.edu.au/66689/1/Osborne_2002_SP_and_OER_UC_Masters_Thesis.pdf.

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Occupational exposures of healthcare workers tend to occur because of inconsistent compliance with standard precautions. Also, incidence of occupational exposure is underreported among operating room personnel. The purpose of this project was to develop national estimates for compliance with standard precautions and occupational exposure reporting practices among operating room nurses in Australia. Data was obtained utilizing a 96-item self-report survey. The Standard Precautions and Occupational Exposure Reporting survey was distributed anonymously to 500 members of the Australian College of
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Islam, Muhammad Azizul, and azizul islam@rmit edu au. "Social and environmental reporting practices of organisations operating in, or sourcing products from, a developing country: evidence from Bangladesh." RMIT University. Accounting and Law, 2009. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20090821.145037.

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This research consists of a broad study in three parts of the social and environmental reporting practices of organisations operating in or sourcing products from a developing country, in this case Bangladesh. The first part of this study explores the social and environmental disclosure practices of the Bangladesh Garment Manufacturers and Exporters Association (BGMEA), the body responsible for organising the activities of 4,200 entities involved in the export of garments from Bangladesh. By way of interview, this part documents the opinions of numerous senior executives from the BGMEA with re
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Morsfield, Suzanne Gail 1960. "The impact of tax and financial reporting concerns on lessee firms' lease-type decision: Capital, operating, and synthetic leases." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288894.

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This project clarifies previous ambiguity about the role of tax and financial reporting concerns in lessee firms' lease-type decisions. A private data set provided by anonymous lessor firms is used to accurately identify for the first time the lessee's lease-type and its use of related tax deductions. This project also considers for the first time the role of hybrid lease products such as the synthetic lease in managers' ability to balance firms' tax versus financial reporting concerns. Prior research even in the period after synthetic leases were introduced to the market relied on noisy publi
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Islam, Muhammad Azizul. "Social and environmental reporting practices of organisations operating in, or sourcing products from, a developing country : evidence from Bangladesh." Thesis, RMIT, 2009. https://eprints.qut.edu.au/94490/1/Islam.pdf.

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This research consists of a broad study in three parts of the social and environmental reporting practices of organisations operating in or sourcing products from a developing country, in this case Bangladesh. The first part of this study explores the social and environmental disclosure practices of the Bangladesh Garment Manufacturers and Exporters Association (BGMEA), the body responsible for organising the activities of 4,200 entities involved in the export of garments from Bangladesh. By way of interview, this part documents the opinions of numerous senior executives from the BGMEA with re
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Gates, Casey. "Will leasing lose its luster: an analysis of lease reporting under FAS 13." Honors in the Major Thesis, University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/846.

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When standards for financial reporting are amended, potential for change in the appearance of financial position for companies reporting under those standards arises. Currently standards set forth by the Financial Accounting Standards Board (FASB) allow for two methods of reporting lease obligations on the financial statements. The first of these methods is the operating method, which allows lease payments to be expensed within the period they are incurred and only a decrease in cash or an increase in an account payable is recognized on the balance sheet. The second method is the capital metho
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Vasoya, Miteshkumar Mahendrabhai. "Improve Operating Room Utilization through Distributed Scheduling Workflow and Automation." Wright State University / OhioLINK, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=wright155917866666766.

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11

Hassanein, Ahmed. "Informativeness of unaudited forward-looking financial disclosure : evidence from UK narrative reporting." Thesis, University of Plymouth, 2015. http://hdl.handle.net/10026.1/5143.

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Forward-looking financial disclosure (FLFD) is potentially uninformative if it does not change from the previous year, especially after a significant change in firm performance. This study uses a sample of UK narrative statements of the annual reports over the period from 2005 to 2011. It employed the automated content analysis technique to measure change in FLFD over years to answer three research questions. First, to what extent does change in firms’ earnings performance drive managers to change FLFD over years? Second, what are the other drivers of the change of FLFD from year to year? Thir
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Li, Zhongtian. "Corporate social responsibility reporting on labour-practice-related issues in China : evidence from five multinational firms operating in the electronics manufacturing services sector." Thesis, Queensland University of Technology, 2016. https://eprints.qut.edu.au/102376/4/Zhongtian_Li_Thesis.pdf.

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This thesis is a study analyzing employee-related disclosures made by five multinational firms that operate in the electronics manufacturing services industry. It found that the employee-related disclosures respond to the need of legitimacy yet are problematic in quality. In doing so, this thesis provides practical implications – employee-related disclosures pertaining to the electronics manufacturing services industry can be improved to better address labor rights issues in this industry.
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Limburská, Martina. "Leasingová smlouva v českém, slovenském a rakouském právu." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-150153.

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The aim of this thesis is to provide complex information on the characteristics of leasing, its cathegorisation and accounting issues including the comparison of leasing relationships outside of the Czech Republic, namely in Austria and in Slovakia. The work is divided into nine chapters, first three of them deal with general concept of leasing -- its history, various types and particularly with the legal framework of leasing in the applicable Czech legislation. The subsequent chapters focus on the lease agreement itself from the moment it comes to existence including the principal requirement
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Aerni, Matthias. "Public disclosure of market and credit risks : risk assessment methods, current reporting practices and recommendations relating to the public disclosure of market, credit and operating risks /." [S.l.] : [s.n.], 1999. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=008789196&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Ling, Zhejia. "Individual managers, financial reporting and the managerial labor market." Diss., University of Iowa, 2012. https://ir.uiowa.edu/etd/3339.

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This thesis comprises of three chapters. The first essay is titled ‘Managers: Their Effects on Accruals and Firm Policies' and is joint work with Douglas V. DeJong. The second essay is titled ‘Can the Capital Market Recognize a Manager's Financial Reporting Style?' and is sole-authored. The third essay is titled ‘Executive Compensation in a Matching Model’ and is joint work with Douglas V. DeJong, Elena Pastorino and B. Ravikumar. Chapter one investigates whether top executives have significant individual-specific effects on accruals that cannot be explained by firm characteristics. Exploiting
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McAdams, Michael A. "Policy options analysis and the National Fire Operations Reporting System." Thesis, Monterey, California: Naval Postgraduate School, 2015. http://hdl.handle.net/10945/45899.

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Approved for public release; distribution is unlimited<br>Effectively managing a fire department requires leaders to understand that allocation adjustment to resources will impact the outcome of structure fire incidents. It is important that fire service leaders and politicians understand how resources deployed impact firefighter and civilian injuries, death, and property loss. Additionally, fire service leaders must have reliable data to understand the complexities and apply the correct resources. The National Fire Incident Reporting System (NFIRS) is a voluntary system and only describes the
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Melnychenko, Oleksandr, and Ruslan Kostyrko. "Integrated reporting - a tool for the companies’ responsible operation maintenance." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/54616.

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1. Sustainability Reporting Guidelines URL: https://www.globalreporting.org/resourcelibrary/G3.1-Guidelines-Incl-Technical-Protocol.pdf<br>It has been specified that changes in the corporate governance paradigm and the interests of stakeholders determine the transformation of corporate reporting. The roadmaps for solving the problem of integrated reporting generation and analysis for the purposes of different users’ information requests were offered.
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Buzied, Mohamed Mabruk. "Enterprise accounting and its context of operation : the case of Libya." Thesis, Durham University, 1998. http://etheses.dur.ac.uk/1652/.

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Reichlová, Anna. "Přínosy manažerského reportingu pro farmaceutickou společnost." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16634.

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The thesis explains theoretical fundamentals of controlling process and application of management reporting in multinational pharmaceutical company. It describes content of management reports and its usefulness for managerial decision making.
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Tian, Xiaoli. "Does real-time reporting deter strategic disclosures by management?" Diss., University of Iowa, 2012. https://ir.uiowa.edu/etd/3391.

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Over the last decade, the SEC has taken a number of steps to move towards a real-time reporting regime in an effort to deter strategic accumulation of news disclosures by management. However, evidence from theoretical literature suggests managers are still able to engage in strategic bunching of within-firm disclosures under a real-time reporting regime if managers have control over the timing of news-triggering events. To test whether real-time reporting deters strategic disclosures I examine managers' disclosure behavior for both regular poison pill adoptions and in-play pill adoptions becau
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Mincey, Catherine Elaine. "Leaders' Perceptions of the Sexual Misconduct Reporting System in the Military." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/6244.

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There is an unwarranted number of men and women that experience an unwanted sexual contact occurrence while on active duty, that is not reported through the military's sexual harassment or sexual assault system channels. A reporting system that is cumbersome and ineffective may hinder a leader's perception in implementing effective sexual harassment and sexual assault policies and procedures. The purpose of this descriptive multiple case study was to explore the ways a reporting system influenced the decision making processes of leaders and the importance of a fluent information flow through c
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Nessa, Michelle Lynn. "The U.S. tax and financial reporting treatment of foreign earnings and U.S. multinational companies' payout policies." Diss., University of Iowa, 2014. https://ir.uiowa.edu/etd/4706.

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This paper examines the impact of the U.S. tax and financial reporting treatment of foreign earnings on the payouts to shareholders of U.S. multinational companies (MNCs). I find the U.S. tax and financial reporting treatment of foreign earnings weakens the otherwise strong, positive association between foreign earnings and the probability and level of dividend payments, but I do not observe an effect on the probability or level of stock repurchases or on the level of total payout. I also find U.S. MNCs with tax and/or financial reporting incentives to keep their foreign profits reinvested abr
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Volfová, Kateřina. "Controlling jako nástroj řízení firmy Stavby silnic a železnic, a. s." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3434.

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Práce pojímá controlling jako nástroj řízení, jenž podporuje podnikové rozhodování. Zabývá se činnostmi controllingu, které jsou realizovány v rámci firmy Stavby silnic a železnic, a. s. Diplomová práce shrnuje teoretické poznatky o controllingu, ukazuje provádění controllingu na praktickém příkladu firmy Stavby silnic a železnic, a. s. a navrhuje doporučení či možností rozvoje systému controllingu na úrovni závodu.
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Weiland, John, and n/a. "The Future of International Media Coverage of Military Operations." Griffith University. School of International Business and Asian Studies, 2003. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20051104.143303.

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Given the nature of modem warfare and the impact that technology has in contemporary war reporting, the primary objective of this thesis is to identify the most likely means by which the international media will cover future military operations. Initial research concentrates on the cultural and systemic ethos of the military and media professions and examines whether any differences have an adverse impact on how they operate during periods of armed conflict. A brief review of the history of war reporting is undertaken for several purposes; firstly, to discover if any differences between the pr
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Weiland, John. "The Future of International Media Coverage of Military Operations." Thesis, Griffith University, 2003. http://hdl.handle.net/10072/366372.

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Given the nature of modem warfare and the impact that technology has in contemporary war reporting, the primary objective of this thesis is to identify the most likely means by which the international media will cover future military operations. Initial research concentrates on the cultural and systemic ethos of the military and media professions and examines whether any differences have an adverse impact on how they operate during periods of armed conflict. A brief review of the history of war reporting is undertaken for several purposes; firstly, to discover if any differences between the pr
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Wood, Justin Paul. "The cost of refraining from managing earnings when an industry-leading peer is reporting fraudulently." Diss., University of Iowa, 2017. https://ir.uiowa.edu/etd/6015.

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In this study, I explore whether managers and firms are penalized when they face pressures to manage earnings, but chose not to do so. I use periods in which an industry-leading firm inflates earnings fraudulently, and in which the public is unaware of the fraud, as a setting where managers at industry peer firms face pressures to manage earnings. Using the Dechow et al. (2011) F-score, I identify two groups of industry peer firms: one group where firms show no evidence of having managed earnings in response to the industry leader’s fraud, and another group where firms do show evidence of havi
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Texel, Putnam P. "Exploring Government Contractor Experiences Assessing and Reporting Software Development Status." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/204.

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Reports from academic, commercial, and government organizations have documented software-intensive system cost and schedule overruns for decades. These reports have identified lack of management insight into the software development process as one of many contributing factors. Multiple management mechanisms exist. However, these mechanisms do not support the assessment, and subsequent reporting, of software completion status. Additionally, the conceptual framework, based on industry standards, is limited in its relevance to this study due to an emphasis on what is needed while deferring implem
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Meharia, Priyanka. "USE OF VISUALIZATION IN DIGITAL FINANCIAL REPORTING: THE EFFECT OF SPARKLINE." UKnowledge, 2012. http://uknowledge.uky.edu/busadmin_etds/1.

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Information visualization (InfoViz) is an essential component of decision support systems (DSS). Sparklines is a visualization tool. This study examines if Sparklines in digital financial reports aids novice investors and if so under what circumstances? Does it enhances decision-making performance and facilitates effective decision-making experience? Additionally, does it lowers decision making effort; reduces dilution effect from non-relevant data in financial reports and mitigates recency bias in using digital financial reports? The hypothesis is guided by the theory of Proximity Compatibili
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Musilová, Miroslava. "Operativní controlling v konkrétním podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-113667.

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The aim of the thesis is to discuss the theoretical role of controlling in a company, to compare it with the real controlling in a specific company and consequently to deduce some recommendations for improvement. The theoretical part deals with the issues of controlling, namely the main subsystems of controlling which include planning, control and reporting. In the practical part the author analyses the application of individual controlling functions in the specific company, suggests recommendations for improvement and makes assessments of possible economic impacts resulting from those recomme
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Williams, Andrew Paul. "Media narcissism and self-reflexive reporting metacommunication in televised news broadcasts and web coverage of Operation Iraqi Freedom /." [Gainesville, Fla.] : University of Florida, 2004. http://purl.fcla.edu/fcla/etd/UFE0005601.

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Du, Toit Maria Margrietha. "An evaluation of the co-operative business model within the context of the global reporting initiative / Maria Margrietha (Marné) du Toit." Thesis, North-West University, 2012. http://hdl.handle.net/10394/8725.

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Milton Friedman’s theory of free market corporate responsibility, which states that the maximizing of profits is the only social responsibility a law-abiding business has, is clearly a concept of the past. A concept that is very relevant today, is the concept of sustainable development, which may be defined as development that meets the needs of the present world without forfeiting the ability of future generations to meet their personal needs. This concept recognises that stakeholders and shareholders require forward-looking information to attend to the economic, environmental and social aspe
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Mooney, Michael J. "Live from the battlefield an examination of embedded war correspondents' reporting during Operation Iraqi Freedom (21 March-14April 2003) /." access online version, LEAD access online version, NPS access online version, DTIC, 2004. http://handle.dtic.mil/100.2/ADA424638.

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Daniels, Lydia M. "Servant Leadership and Non Servant Leadership Organization Triple Bottom Line Reporting Outcomes." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2923.

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The competitive environment of the 21st century, failure of U.S. companies, and the financial crisis of 2008 have moved leadership expectations to the forefront of research. However, there is a lack of empirical research about organizational reporting outcomes of self-identified servant leadership (SL) organizations compared to self-identified nonservant (non-SL) organizations. Guided by Greenleaf's SL theory, the purpose of this study was to compare information on organizational data for triple bottom line (TBL) reporting outcomes in SL organizations and non-SL organizations. Using causal com
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Weisman, Chad M. "Just Coverage and the Path to Peace: Reporting Operation Protective Edge in Haaretz, BBC Online, and The New York Times." Ohio University / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou148353082855729.

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Mooney, Michael J. "Live from the battlefield : an examination of embedded war correspondents' reporting during Operation Iraqi Freedom (21 March-14 April 2003) /." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2004. http://library.nps.navy.mil/uhtbin/hyperion/04Jun%5FMooney.pdf.

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Thesis (M.S. in Leadership and Human Resource Development)--Naval Postgraduate School, June 2004.<br>Thesis advisor(s): Alice Crawford, Gail Fann Thomas. Includes bibliographical references (p. 159-170). Also available online.
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Mercan, Hasan Mert. "Integrated augmented reality and product lifecycle management framework for operator support optimization and improvement of reporting during the manufacturing operation." Thesis, Högskolan i Skövde, Institutionen för ingenjörsvetenskap, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-16521.

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Nowadays, production environment became more and more competitive due to innovative improvements and applications in industrial systems. Manufacturers aim to implement technological solutions into their production systems from the design phase until the product’s end of life. This approach provides several benefits to manufacturers such as; reduced cost, increased productivity, reduced time-to-market etc. Augmented Reality (AR) is one of the most popular technologies which provides innovative solution to manufacturers. There is a variety of use of AR applications in manufacturing world such as
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Formánková, Markéta. "Controlling ve firmě Iveco Czech Republic, a. s." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201721.

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The thesis Controllership in the company Iveco Czech Republic, a.s. is focused on the controllership in theoretical part and in the practical part of the thesis. The theoretical part is described definitions, targets, functions and principles. The theoretical part defines controllership at individual levels and its tools. The practical part includes the introduction the company Iveco Czech Republic, a.s. and the strategic analysis. Subsequently the strategic and operative controlling system of the company is defined. The system include planning, controlling and reporting. The thesis clarifies
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Tůmová, Jana. "Controlling." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10577.

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The diploma thesis focuses on the problems of operational controllership and the instruments used for their solution. In connection with these issues the thesis also defines the role of the controller, in particular his authorities and responsibilities. The theoretical part of the work looks at the academic conception of controlleship. The practical part describes the main functions, duties, activities and the system of cooperation in between controllership and other departments in particular company. The main aim of the diploma thesis is to compare two main streams of the controllership histo
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Ivanovic, Jelena. "Quality and Patient Safety in Surgery: Clinical Applications and Critical Appraisal of a Prospective, Standardized, and Comprehensive System for Monitoring and Reporting Post-operative Adverse Events." Thesis, Université d'Ottawa / University of Ottawa, 2015. http://hdl.handle.net/10393/32742.

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Evaluation of quality of surgical care begins with the Donabedian triad focusing on structure, process, and outcomes. Outcomes, which are inherently patient-centered, are most easily and commonly measured, and are indeed fundamental to evaluating the quality of surgical care. Specifically, post-operative adverse events (AEs) remain the most frequently measured and reported outcomes, as they represent harm to the patient; and thus, are often used as a means for comparing institutional, as well as, individual surgeon performance. The importance of rigorous recording of clearly defined AEs, altho
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Vitmosse, Sara. "Increased Safety on Cycling Paths by Improving Road Maintenance : A Concept to Report Faults and Provide Grades on Cycling Paths." Thesis, KTH, Hållbarhet och miljöteknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-232320.

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Urbanisation is increasing and more sustainable transport modes are promoted, in both the sustainable development goals and the national goals. Sweden has developed a national cycling strategy, with the purpose to improve cycling infrastructure and make more people chose the bike. While cycling is good for both environment, reduced congestion and personal health, the traffic mode comes with high risk of accidents. Insufficient operation and maintenance is one of the main causes of single accidents involving cyclists. To improve the road quality on existing paths, this study has in collaboratio
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Mrkvová, Eva. "Využití controllingu v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223450.

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This master thesis deals with the analysis of current system of control and state of control in company PREMO Ltd. The SWOT analysis is processed in strategic planning, followed by Porter's Five Forces Model. To assess the economic situation there are selected indicators used of operational planning for the last 3 years, then evaluate the processes of Marketing and Sales and Altman Index and Du Pont Analysis. The result of controlling will be the implementation of the controller, defining his obligations and responsibilities. The second proposal is dealt with improving the internal processing
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Song, Jane (Zhiyan). "What is the cost of the APB 23 assertion? indefinitely reinvested foreign earnings, investment profitability, and financial reporting incentives." Diss., University of Iowa, 2018. https://ir.uiowa.edu/etd/6503.

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In December 2017, Congress enacted the Tax Cut and Jobs Act (TCJA), which transitioned the U.S. to a quasi-territorial tax system and reduced incentives for U.S. multinational firms to invest overseas. Although prior studies find that the U.S. repatriation tax motivates firms to reinvest earnings offshore, they do not differentiate between investment outcomes attributable to tax deferral and financial reporting motives. I investigate the effect of financial reporting incentives to designate foreign earnings as indefinitely reinvested (IRFE) under APB 23 on foreign investment. Using a sample of
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Richter, Jason. "Organizational Factors of Safety Culture Associated with Perceived Success in Patient Handoffs, Error Reporting, and Central Line-Associated Bloodstream Infections." The Ohio State University, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=osu1372867558.

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Старенька, О. М., О. Н. Старенькая та O. M. Starenka. "Оперативний контроль в системі управління промисловим підприємством". Diss., Одеський національний економічний університет, 2019. http://dspace.oneu.edu.ua/jspui/handle/123456789/11147.

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ОЗНАЙОМИТИСЬ З ПОВНИМ ТЕКСТОМ МОЖНА ТІЛЬКИ В ЕЛЕКТРОННІЙ ЧИТАЛЬНІЙ ЗАЛІ БІБЛІОТЕКИ<br>Дисертація присвячена науковому обґрунтуванню теоретичних, методичних та організаційних положень оперативного контролю в системі управління промисловим підприємством. Охарактеризовано оперативний контроль як елемент системи внутрішнього контролю. Конкретизовано сутність поняття «оперативний контроль». Запропоновано класифікацію передумов розвитку системи оперативного контролю. Визначено елементи системи оперативного контролю, запропоновано етапи його проведення. Удосконалено методику здійснення операт
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45

Valášek, Jakub. "Controlling v podniku EUROTEC." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223985.

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This thesis evaluates state of controlling systém in company Eurotec, k.s. On the basis of this analysis suggests future development of controlling systém and suggestions for introduction of controlling reporting system and systém of planing.
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Čakarová, Cveta. "Projekt IASB vytvoření nových pravidel pro leasing." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-142146.

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The aim of this thesis is to create a comprehensive view of financial reporting of lease contracts from lessee's and lessor's point of view in accordance with International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). The thesis is divided into four parts. The first part is devoted to basic characteristics of the lease and its reporting according to the currently applicable standards - IAS 17 and ASC 840. Content of the next part is Convergence of Accounting Standards. Second half of the thesis focuses on the Exposure Draft and Comment Letters
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Austin, Chelsea Rae. "Analysis of differences in the recognized and realized costs of stock options and the implications for studies of tax avoidance." Diss., University of Iowa, 2014. https://ir.uiowa.edu/etd/1288.

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This dissertation contains two separate essays on the implications of the complex financial reporting rules of stock option compensation outlined under ASC 718. The first essay examines the effect of the tax benefit from employees' exercise of stock options on the cash effective tax rate. While not explicitly stated, many tax avoidance studies implicitly want to investigate tax avoidance that is the result of firms' intentional choices. Although stock option exercise reduces firms' tax burden, the firm does not control the timing of option exercise and the accompanying tax benefit. When the re
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Gopalakrishna-Remani, Venugopal. "Information Supply Chain System for Managing Rare Infectious Diseases." Kent State University / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=kent1341245050.

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Lelitovská, Monika. "Úvěrové a leasingové financování z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193217.

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This diploma thesis tries to generally characterize selected forms of financing while purchasing tangible fixed assets by an entity. These forms are a bank credit, financial and operational leasing. This paper mainly focuses on accounting and taxation factors which are linked with the individual forms. Theoretical resources of given topic are applied to a model case which compares financial flows of bank credit and financial leasing. The thesis also includes current research of relevant segment of subjects which is focused on practical application of selected forms of financing within the indi
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Tekin, Ilknur Mary Joy Nirmala. "Green Index: Integration of Environmental Performance, Green Innovativeness and Financial Performance." PDXScholar, 2014. http://pdxscholar.library.pdx.edu/open_access_etds/1815.

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The integration of sustainability performance of companies is becoming increasingly important. The recent global requirements (i.e. the Kyoto Protocol) for significant reduction of the negative impact of companies on the environment over the next 6 years have been putting pressure on the companies, requiring them to lower the negative environmental impact of market performance. This requirement challenges the profitable growth of the companies' business functions, given the change needed for business operations to improve on their environmental impact. In this dissertation a new corporate sust
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