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1
Rice, Sarah. "Investigating uncertainty in electronic reputation systems: an experimental study and survey." The Ohio State University, 2007. http://rave.ohiolink.edu/etdc/view?acc_num=osu1181834425.
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Lohr, Matthias. "Using Information Systems to Enable Managerial Accounting at Small and Medium Sized Manufacturing Firms in Germany." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-126316.
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Small and medium sized companies can utillise information systems (IS) to overcome restrictions imposed by their often limited resources. This dissertation investigates which factors contribute to an IS’s success in enabling managerial accounting at small and medium sized manufacturing firms in Germany.
An adaptation of the IS Success Model is used as the research model for a quantitative empirical survey among 5,831 companies. Structural equation modelling confirms the model and reveals two major findings:
(1) The users’ Satisfaction with the IS is the strongest determinant of Net Benefits for managerial accounting. By contrast, the Perceived Usefulness of the IS has only an indirect influence.
(2) Satisfaction has a significant influence on all Net Benefits, of which Reduced Uncertainty has the largest explained variance.
3
Piatetska. "GLOBAL ACCOUNTING SYSTEM." Thesis, Київ 2018, 2018. http://er.nau.edu.ua/handle/NAU/33883.
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Szymczyk-Madej, K., and J. Madej. "Accounting patterns in the accounting information system." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7210.
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Tran, V. (Van). "Budgeting practices in Vietnam:a survey in Da Nang City." Master's thesis, University of Oulu, 2015. http://urn.fi/URN:NBN:fi:oulu-201504091341.
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The study aims to examine budgeting practices in Vietnam. It is motivated from the lack of research about budgeting practices in developing countries, particularly in Vietnam. Major patterns of budgeting such as its adoption and purposes are investigated. Furthermore, the extent to which variance analysis is used and its roles are also investigated. Another purpose of the study is to compare budgeting patterns between small and medium size companies and large ones, and to find possible association between firm size and budgeting practices. In order to reach those goals, a survey is carried out in Da Nang city, Vietnam. Overall, there are 71 respondents who are financial and non-financial managers, and knowledgeable about the budgeting process in companies.
The study finds that most surveyed Vietnamese companies prepare budgets, especially traditional budgets such as annual budgets and operating budgets. On the contrary, “contemporary” budgeting practices such as flexible budgets are not adopted widely. Additionally, it is consistent with previous research that the budgets do serve various purposes in organizations, but planning and control roles of budgeting are more essential than evaluation role. Thirdly, variance analysis is not widely adopted in surveyed companies. For those who conduct variance analysis, control purpose are more focused than evaluation purpose. Last but not least, it is shown from the study that budgeting patterns in Vietnamese surveyed companies are quite similar in all firm sizes as only a few differences are found between SME and large company groups.
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Syukhina, A., Тетяна Володимирівна Початко, Татьяна Владимировна Початко, and Tetiana Volodymyrivna Pochatko. "Innovation in accounting system." Thesis, Сумський державний університет, 2013. http://essuir.sumdu.edu.ua/handle/123456789/31136.
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The full automation of the accounting system is able to substitute the process of documentation and registration of primary data directly for fully automatic system on the basis of book-entry. Main object is the improvement and confirmation of feasibility of constructing the appropriate financial tax and administrative accounting systems in a single input information database. It is a fully automated and electronic data collection, recording, processing and transmission of accounting information.
When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/31136
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Peng, Yan. "Accounting system quality and CEO compensation /." view abstract or download file of text, 2005. http://wwwlib.umi.com/cr/uoregon/fullcit?p3181120.
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Thesis (Ph. D.)--University of Oregon, 2005.Typescript. Includes vita and abstract. Includes bibliographical references (leaves 69-71). Also available for download via the World Wide Web; free to University of Oregon users.
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Maddali, Sriniva. "Implementation of survey and evaluation system." [Denver, Colo.] : Regis University, 2006. http://165.236.235.140/lib/SMaddali2007.pdf.
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Tang, Xue-Wei. "A pre-blast hole survey system." Ohio : Ohio University, 1988. http://www.ohiolink.edu/etd/view.cgi?ohiou1182872398.
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Tucker, Emily C. "The accounting education system : is it broken? /." Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_tucke_accou.pdf.
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Chang, Josh (Josh Woolim). "Cost accounting system for an emergency department." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/98979.
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Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, 2015. In conjunction with the Leaders for Global Operations Program at MIT.Thesis: S.M., Massachusetts Institute of Technology, Engineering Systems Division, 2015. In conjunction with the Leaders for Global Operations Program at MIT.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 113-114).
In 2011, Michael Porter and Robert Kaplan - the godfather of modern managerial accounting and professor at Harvard Business School - said "There is an almost complete lack of understanding of how much it costs to deliver patient care, much less how those costs compare with the outcomes achieved." They also stated "U.S. healthcare costs exceed 17% of GDP and continue to rise" and "a fundamental source of escalating costs is the system by which those costs are measured" [1] In 2015, Beth Israel Deaconess Medical Center (BIDMC), a Harvard teaching hospital, and MIT's Leaders for Global Operations program partnered to address this cost measurement issue for BIDMC's Emergency Department (ED). The joint team developed a cost accounting model and implemented it as a software system. Using the resulting system as a ruler for measuring cost of each patient visit, the ED is now able to assess cost of each visit, identify leverage points for cost reduction, and discover best practices from its own data. Most importantly, the ED is now making informed cost improvement decisions and can measure the impact of changes. This paper documents in detail how we developed the cost accounting model and implemented the cost accounting system at the BIDMC ED, so that other emergency departments may be able to benefit.
by Josh Chang.
M.B.A.
S.M.
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Rees, Nadine. "An international survey of chief financial officers' views on international accounting standard-setting." Thesis, Cardiff University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.423352.
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Villano, Michael C. "OUTSOURCING AND THE UNRELATED BUSINESS INCOME TAX:A SURVEY OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS." Kent State University / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=kent1466164215.
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Almabrouk, AlKilani M. "Principles of accounting requests in e-gov system." Thesis, ДРУКАРНЯ МАДРИД, 2016. http://openarchive.nure.ua/handle/document/8363.
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Du, Aaron (Aaron Yinan). "Open-source social Network Assessment Survey System (NASS)." Thesis, Massachusetts Institute of Technology, 2005. http://hdl.handle.net/1721.1/33278.
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Thesis (M. Eng.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 2005.Includes bibliographical references (p. 49-50).
The selection of targeted survey questions and the design of survey questionnaires are instrumental in the social networks research. With the accelerating growth of theory and experimental knowledge in the area of social network analysis, there is a need for a centralized questionnaire database system for the collection and appropriate utilization of these questions and feedbacks used for social networks research. Our project aims to provide a content-driven back-end database system and an online user interface to assist researchers to make intelligent selection of survey questions and design of questionnaires based on current area-specific knowledge within social network analysis.
by Aaron Du.
M.Eng.
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Pelletier, Lou Allan. "Accounting for the male-female earnings differential : results from the 1986 survey of consumer finances." Thesis, University of British Columbia, 1988. http://hdl.handle.net/2429/28264.
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This study seeks to explain the observed differences in the earnings of individual Canadians by sex. The study uses data from the micro data file of the 1986 Survey of Consumer Finances of individuals age 15 and over, with and without income. To a large extent, the study follows the examples presented in other Canadian studies conducted by Holmes (1974), Robb (1978), Gunderson (1980), Goyder (1981) and Ornstein (1983).
Employment earnings account for an overwhelming proportion of the total income received by individuals. Thus, the examination of the earnings differential attempts to address the root causes of many of the problems faced by nontraditional families. Canadian society is no longer largely composed of the traditional family with a working father and the homemaking mother. The growing number of dual-earner couples, single and childless adults, and households headed by women presents a difficult challenge for social policy. The male-female earnings disparity is a key component in exacerbating problems that include the availability of credit for women, the feminization of poverty, access to affordable and adequate housing, and adequate incomes for retirement. To effectively address the problems that have resulted from the interaction of greater female participation in the labour force and the formation of alternate household types, planners and policy makers need to address the root problem of sexual inequality in the labour force, and not solely the symptoms. In the context of changing family structure and the economic position of women, the focus of this study is to identify the size of the male-female earnings gap, and to determine the extent to which the earnings gap can be explained by personal, work and productivity-related characteristics. The impact of these factors are analyzed from two points of view. First, the impact of individual factors on the level of earnings are analyzed through a simple comparison of mean earnings of men and women across a variety of characteristics. Second, the influence of these factors on earnings, and the degree of inequality between the earnings of men and women, is analyzed using multiple linear regression analysis.
Regression analysis is used to estimate separate earnings equations for men and women. From the separate earnings equations, the wage gap can be partitioned into three parts, due to differences in (1) constant terms, (2) mean levels of the independent variables, and (3) the returns of the independent variables. Further, to assess the impact of occupational and industrial segregation on the earnings gap, a second set of earnings equations are calculated that do not include measures of occupational and industrial segregation.
The calculations of separate earnings equations for men and women, for the selected sample, produced an unadjusted earnings ratio of 0.66. After adjustments were made for the ten productivity and productivity-related factors considered in the analysis, including occupational and industrial distributions, the ratio increased to 0.79. This left an earnings gap of $5,985 (1985 dollars) that could not be assigned to any of the measured variables. While part of the unexplained residual may be explained by variables not included in the analysis, or by more careful measurement of existing variables, it seems likely that at least 20 percentage points of the earnings gap is attributable to "an amalgam of different forms of discrimination which, taken together, disadvantage women relative to men", (Denton and Hunter, 1982). Discrimination is defined as different returns in earnings for equal productivity characteristics, as given by the regression coefficients. Of the total earnings gap of 34 percent, approximately 60% of this is attributable to wage discrimination, and approximately 40% is due to differences in productivity-related characteristics
Occupational and industrial segregation account for a large proportion of the earnings gap. The adjusted earnings ratio, when occupational and industrial segregation are not considered endowments, is 0.69. Thus, the difference between the full-regression equation and the partial regression equation indicates that occupational and industrial segregation accounts for approximately 30% of the earnings gap.Applied Science, Faculty of
Community and Regional Planning (SCARP), School of
Graduate
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Bufi, E. (Ermela). "Designing an activity-based costing system for a specialty retail store." Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201404241300.
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This study designs an activity-based costing (ABC) system for a retail store specializing in one single product line and examines the suitability of ABC for such a context. This is of interest since traditionally ABC has been believed to have high-potential applications in business contexts where product diversity is high. The underlying assumption is that when product diversity is low, traditional costing systems manage to allocate costs accurately.
A prescription glasses retailer serves as a research site for this study. Eyeglasses retailers have been considered in prior research to best represent businesses that offer one single type of goods. A contingency framework is used to preliminary assess the suitability of ABC for the studied company. Then an activity-based costing system is designed for the firm using a step-by-step approach. At the end ABC product costing is compared to current product costing obtained from traditional methods to compare and analyze the differences.
The study finds that the existing traditional costing system produces inaccurate product costs despite the low product diversity in the company. ABC information proves to be more accurate and more useful for customer profitability analysis, and decision-making in product pricing and capacity planning.
These results entail that the relation between product-diversity and ABC adaption should be revisited. This case study might give useful insights on contingent factors that have a higher enabling potential for ABC compared to product diversity, such as cost structure.
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Cathey, Jack M. "Contingent factors affecting budget system usefulness: an information processing perspective." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54503.
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An examination of the management accounting systems literature revealed the need for additional research based on a contingency perspective. Specifically, additional empirical research based on a well-articulated theory.
A theoretical model was developed building on Galbraith’s theory of organization structure. Two sources of uncertainty -- environmental uncertainty and task uncertainty -- were viewed as forming the information processing requirements faced by the organization. In response to these requirements, organizations were viewed as adapting by altering their level of decentralization and their use of budget systems. Organizational effectiveness was achieved by a proper fit between the uncertainty faced by the organization and these responses.
Data were collected from business unit managers using a survey instrument. A total of 103 usable responses were obtained with an overall response rate of 49%. Previously developed measures were used for all variables except for budget system usefulness. A measure for this variable was developed and validated. The data were examined using path analysis.
The data did not support the model. Problems encountered in the use of perceptual measures for the uncertainty variables appeared to be the most likely explanation for the weak results. However, when the data was split based on the performance measure an interesting result was observed. Specifically, the relationships between the uncertainty measures, decentralization, and budget system usefulness were different for the low and high-performance group. An explanation for this tinding was offered.Ph. D.
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Chen, Xiaoyn. "Research and development of accounting system in grid environment." Thesis, Brunel University, 2010. http://bura.brunel.ac.uk/handle/2438/4637.
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The Grid has been recognised as the next-generation distributed computing paradigm by seamlessly integrating heterogeneous resources across administrative domains as a single virtual system. There are an increasing number of scientific and business projects that employ Grid computing technologies for large-scale resource sharing and collaborations. Early adoptions of Grid computing technologies have custom middleware implemented to bridge gaps between heterogeneous computing backbones. These custom solutions form the basis to the emerging Open Grid Service Architecture (OGSA), which aims at addressing common concerns of Grid systems by defining a set of interoperable and reusable Grid services. One of common concerns as defined in OGSA is the Grid accounting service. The main objective of the Grid accounting service is to ensure resources to be shared within a Grid environment in an accountable manner by metering and logging accurate resource usage information. This thesis discusses the origins and fundamentals of Grid computing and accounting service in the context of OGSA profile. A prototype was developed and evaluated based on OGSA accounting-related standards enabling sharing accounting data in a multi-Grid environment, the World-wide Large Hadron Collider Grid (WLCG). Based on this prototype and lessons learned, a generic middleware solution was also implemented as a toolkit that eases migration of existing accounting system to be standard compatible.
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Bartkowski, Glenn D. (Glenn David) 1970. "Accounting for system level interaction in knowledge management initiatives." Thesis, Massachusetts Institute of Technology, 2001. http://hdl.handle.net/1721.1/29160.
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Thesis (S.M.)--Massachusetts Institute of Technology, System Design & Management Program, 2001.Includes bibliographical references (leaves 68-69).
An overview of the operation of a modem, high bypass ratio, dual spool turbofan engine is presented to identify the multitude of system level interactions that must be considered when developing such an engine. The Design Structure Matrix (DSM) is used to demonstrate how it maps these relationships and, if utilized in the right manner, can reduce the occurrence of escapes (i.e., a deliverable that does not meet customers' expectations). The context of this thesis is the complex system design, and development process, of a commercial aircraft gas turbine engine (specifically the Pratt & Whitney PW4000 engine family). Unlike previous gas turbine engine DSM work, the matrix created in this thesis is generated from the point of view of the Systems Engineering organizations at Pratt & Whitney. The sequenced matrix captures the non-local knowledge that is currently absent from Pratt & Whitney's existing knowledge management documentation. Testing the DSM against past instances of rework and unexpected design issues substantiates its validity as the basis for performing this function. Finally, examples are presented to demonstrate how the DSM can be used to prevent future escapes.
by Glenn D. Bartkowski.
S.M.
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Baker, Jarvis R. "System support/sustainment plan platform for the Defense Enterprise Accounting Management System (DEAMS)." Monterey, California. Naval Postgraduate School, 2006. http://hdl.handle.net/10945/10053.
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MBA Professional ReportSecretary of Defense Donald Rumsfeld, in a memo dated 19 July 2001, indicated that one of his highest priorities in transforming the Department of Defense (DoD) is to have reliable, accurate and timely financial management information. To facilitate this, Secretary Rumsfeld established the Business Management Modernization Program (BMMP). The BMMP is an implementation program charged with transforming the DoD's framework. One of the initiatives of the BMMP is to provide a modern financial management system that transforms business operations to achieve improved warfighter support while enabling financial accountability. The tool, the Defense Enterprise Accounting Management System (DEAMS) is a modified Commercial Off the Shelf (COTS) financial management system. DEAMS is expected to transform DoD financial management so that timely and accurate information supports effective decision-making. According to DoD guidance, to effectively develop, acquire, test, and support DEAMS it is critical that system resources are identified, tracked and evaluated. Through out this document, this process will be referred to as a support/sustainment plan. To date, a viable system support/sustainment plan has not been developed for DEAMS. The focus of this MBA project is to create a platform for a support/sustainment plan. The support plan is a living management tool. Its purpose is to ensure the system performs to warfighters requirements and identifies system performance short-comings over its life cycle.
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Bury, Sarah E. "Development of an automated and integrated budgeting system." [Denver, Colo.] : Regis University, 2006. http://165.236.235.140/lib/sbury2006.pdf.
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Akin, Faith W., and Mary D. Nelson. "Balance System Assessment Practice and Opinion: Survey of Audiologists." Digital Commons @ East Tennessee State University, 2000. https://dc.etsu.edu/etsu-works/2470.
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Adams, James Christopher. "Terrestrial remote survey techniques for cliff modelling." Thesis, University of Nottingham, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.289461.
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Garatziotis, Theodore. "The obstacles of and progress towards a harmonized accounting system /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_garat_obsta.pdf.
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Salazkin, S., and O. Hryhorevska. "Problems of the display electronic money in the accounting system." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2226.
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Толбатов, Володимир Аронович, Владимир Аронович Толбатов, Volodymyr Aronovych Tolbatov, E. I. Guzik, and S. V. Tolbatov. "Development of an automated accounting system for mechanical energy counters." Thesis, Видавництво СумДУ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/10425.
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Chen, Liang. "Survey of Mobile Communication Systems and Handover." Thesis, Linköping University, Department of Electrical Engineering, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-12002.
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After more than two decades’ development, modern mobile cellular networks now have almost approached to the commercial level of fourth generation communication networks. For each of the mobile solutions, there are special attributes but also similarities compared to the other competitive solutions. We can also find relationships between the old generation solutions and the inheritors or innovations.
During the communicating session using any kind of existing mobile handset, the handover procedure is a very important one that may effect connection quality and also the phone call continuity. Nowadays, the mobile cellular networks have a trend to interact with LAN networks. They will co-exist and work together to support higher data rate over a wider coverage. Seamless handover proposals like Unlicensed Mobile Access (UMA) can support the heterogeneous handover between Global System for Mobile Communications (GSM) and Wireless (Wi-Fi) Network. Several Media Independent Handover (MIH) proposals can handle the vertical handover in the hybrid mobile data network environment such like between wireless local area network (WLAN) and Universal Mobile Telecommunications System (UMTS) by different solutions.
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Downs, Brian. "The U.S. Corporate Tax System: Shortcomings and Alternatives." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/788.
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The purpose of this paper is to propose an alternative to the current U.S. corporate tax system. This paper analyzes the qualities of a “good” tax, theories of international neutrality, the two major international tax systems, and how the U.S. hybrid system falls short of these criteria. The current U.S. tax system is inefficient and overly complex. This paper will show that the U.S. tax system has major shortcomings, and will explore the popular proposals for reform. After demonstrating the strengths and weaknesses of the proposals, this paper concludes that a territorial income tax system with certain protections for income shifting is ideal for U.S. corporations.
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Chen, Cheng-Ching, and 陳政卿. "A Survey Study of the Implementation of Business Accounting System by Government -- At the Point of Information Users’ View." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/51335323705389827900.
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碩士東吳大學
會計學系
90
Governmental accounting is a financial and administrative tool, helping people understand and judge the result of governmental administration. However, currently related studies indicated that governmental accounting is lack of full disclosure, timeless and cost management concepts. International trend is that developed countries’ governments start to implement the concept and practice of business accounting system. The empirical results are summarized as follows: (1) Except the legislator, most of subjects neither often use governmental financial statements, nor depend on it. (2) The defects that mention in the questionnaire exist in our governmental accounting. (3) Most of subjects agree with the effects of allowance that governmental financial statements can be audit by accountants. (4) Most of subjects agree to modify the system of governmental accounting. (5) Most of subjects support that governmental accounting implement business accounting system. (6) Except the“cost and benefit”, most of subjects agree with the block when governmental accounting implement business accounting system. The suggestions of this study include: (1) To pass the related laws as quickly. (2) Government implements not only business accounting system, but also their culture and information technology. (3) To popularize the course of governmental accounting in the colleges.
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Van, Bossuyt Douglas L. "A risk-informed decision making framework accounting for early-phase conceptual design of complex systems." Thesis, 2012. http://hdl.handle.net/1957/29220.
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A gap exists in the methods used in industry and available in academia that prevents customers and engineers from having a voice when considering engineering risk appetite in the dynamic shaping of early-phase conceptual design trade study outcomes. Current methods used in Collaborative Design Centers either collect risk information after a conceptual design has been created, treat risk as an afterthought during the trade study process, or do not consider risk at all during the creation of conceptual designs. This dissertation proposes a risk-informed decision making framework that offers a new way to account for risk and make decisions based upon risk information within conceptual complex system design trade studies. A meaningful integration of the consideration of risk in trade studies is achieved in this framework thus elevating risk to the same level as other important system-level design parameters. Trade-offs based upon risk appetites of individuals are explicitly allowed under the framework, enabled by an engineering-specific psychometric risk survey that provides aspirational information to use in utility functions. This dissertation provides a novel framework and supporting methodologies for risk-informed design decisions and trades to be made that are based upon engineering risk appetites in conceptual design trade studies.Graduation date: 2012
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Lohr, Matthias. "Using Information Systems to Enable Managerial Accounting at Small and Medium Sized Manufacturing Firms in Germany." Doctoral thesis, 2012. https://tud.qucosa.de/id/qucosa%3A27250.
Full textAbstract:
Small and medium sized companies can utillise information systems (IS) to overcome restrictions imposed by their often limited resources. This dissertation investigates which factors contribute to an IS’s success in enabling managerial accounting at small and medium sized manufacturing firms in Germany.
An adaptation of the IS Success Model is used as the research model for a quantitative empirical survey among 5,831 companies. Structural equation modelling confirms the model and reveals two major findings:
(1) The users’ Satisfaction with the IS is the strongest determinant of Net Benefits for managerial accounting. By contrast, the Perceived Usefulness of the IS has only an indirect influence.
(2) Satisfaction has a significant influence on all Net Benefits, of which Reduced Uncertainty has the largest explained variance.
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Адамська, Х. О. "Облік та контроль розрахунків з оплати праці на прикладі Овідіопольської дитячо-юнацької спортивної школи №1." Thesis, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12049.
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У роботі розглядаються теоретичні та практичні аспекти обліку та контролю розрахунків з оплати праці. Проаналізовано особливості організації ведення обліку та контролю у бюджетній установі – «Овідіопольській дитячо-юнацькій спортивній школі №1».
В роботі виокремлено відмінні риси в організації обліку заробітної плати на підприємствах та бюджетних установах; обґрунтовано види виплат працівникам
Запропоновано напрями вдосконалення організації обліку заробітної плати в бюджетних установах на основі виокремлення аналітичних рахунків та розробки відповідних інформативних таблиць.The peculiarities of the organization of accounting and control in the budget institution - «Ovidiopol Children and Youth Sports School №1» are analyzed. Highlighted features in the organization of the account of wages at the enterprises and budgetary institution; reasonably types of employee benefits. Main directions of improving the organization of salary accounting in budgetary institutions on the basis of the allocation of new sub-analytical accounts and the development of appropriate informative tables.
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Cheng, Tien-Yuan, and 鄭添原. "A Survey Study of Governmental Accounting Basis and Usefulness of Governmental Accounting Information." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/69236153446372810400.
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碩士國立臺灣大學
會計學系
86
The issue of public sector performance becomes greatly important in recent years as it affects national competitiveness. It is well recognized that providing useful information for decision-makers is crucial to the improvement of public sector performance. Governmental accounting information is part of that information system. However, currently there exists no related study examining usefulness of governmental accounting information, which motivates this research. This research consists of two parts: analysis of international governmental accounting reforms and questionnaire survey. Governmental accounting reforms by foreign countries can become good examples for our government. Through questionnaire survey, we can understand how governmental information users and providers perceive the usefulness and problems of governmental financial information, directions for future improvements, and format of financial statement presentations. Two points were learned from international reform experience: (1) Accrual basis accounting system is possible and useful. (2) The reform of governmental accounting is only part of public sector reforms. Three key successful factors to implement accrual basis accounting are: (1) the support of public sector leaders. (2) integrated implementation strategy. (3) match between authority and responsibility. The questionnaires were mailed to 325 legislators, a response rate of 16.62%, and 300 accounting directors, a response rate of 25.67%, with total response rate of 20.96%. The empirical results are summarized as follows; (1) The usefulness of governmental accounting information should be enhanced. (2) Lack of full disclosures, timelessness, and cost management concepts are issues concerned by users. Providers, however, emphasize more on the operational problems, such as the enactment of accounting-related laws and establishment of governmental accounting standards. (3) Users emphasize budget over accounting information, which results in the problem of budget waste. (4) Most providers indicate they currently adopt modified instead of accrual basis. (5) Providers tend to agree that fixed assets, long-term liabilities, and long-term investments are better reported on the balance sheet.
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Su, Yu-Ren, and 蘇裕仁. "Trends and Status Quo of Governmental Accounting Education:A Survey of Accounting Major in Universities." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/maug5v.
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碩士靜宜大學
會計學系研究所
97
Due to the rapid changes in the internal and external environment of the government, the complexity of managing public affairs and problems are increasing everyday. Hence the improvement in the accounting policy is an important tool to improve the government’s performance. However, the issue on nurturing accounting professionals and knowledge sharing is seldom discussed in Taiwan’s thesis paper. The main objective of this research is to examine the influence of adding government accounting in the accounting examination of 2002 on the government accounting courses in university. We hope to understand the trend and current situation on the teaching of government accounting courses and to observe the difference in viewpoints of government accounting officer, director of accounting Dept, teacher and student. Research have discovered that the school will categorize government accounting as elective courses, but the students choosing the course have an increasing trend due to adding the government accounting section in accounting examination. Professors have strongly agreed that government accounting should be a required course, but the head of the department often disagree about this. In the mean time, professors have given us information stating that most government departments have ask accountants for certification and most accounting jobs in government will be outsourced to accountants.
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Ferreira, Luís Miguel Correia. "IP network usage accounting, parte 2: accounting system." Master's thesis, 2014. http://hdl.handle.net/10400.13/1052.
Full textAbstract:
O controlo de banda larga é um conceito importante quando lidamos com redes de larga escala. Os ISPs precisam de garantir disponibilidade e qualidade de serviço a todos os clientes, enquanto garantem que a rede como um todo não fica mais lenta.
Para garantir isto, é necessário que os ISPs recolham dados de tráfego, analisem-nos e usem-nos para definir a velocidade de banda larga de cada cliente.
A NOS Madeira implementou, durante vários anos, um sistema semelhante. No entanto, este sistema encontrava-se obsoleto, sendo necessário construir um novo, totalmente de raíz. Entre as limitações encontrava-se a impossibilidade de alterar os algoritmos de análise de tráfego, fraca integração com os serviços de gestão de rede da NOS Madeira e reduzida escalabilidade e modularidade. O sistema IP Network Usage Accounting é a resposta a estes problemas.
Este projeto foca-se no desenvolvimento do subsistema Accounting System, o segundo dos três subsistemas que compõem o sistema IP Network Usage Accounting. Este subsistema, implementado com sucesso e atualmente em produção na NOS Madeira, é responsável por analisar os dados referidos acima e usar os resultados dessa análise para direcionar a disponibilidade de banda larga, de acordo com o uso da rede de cada cliente.
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Lin, Kun Fong, and 林坤鋒. "Survey the accounting education in five year junior college." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/20263379423916859265.
Full textAbstract:
碩士國立臺灣大學
會計學系
86
ABSTRACT The better an economy develops, the more important the accounting profession is. However the promotion of the status of accounting profession significantly depends on intimate coordination from accounting education. Accordingly, accounting education plays a vital role in economic development. By taking empirical approach, this paper solicits opinions from accounting educators in Five-Year Junior College, accounting practitioners, accounting graduates and students. Data obtained from the hope of gaining insights into the understanding of current state of Five-Year Junior College accounting education, including faculty, curricula, teaching, student''s learning, and trend in accounting education in Taiwan. Five-Year Junior College accounting education should be as a cradle for preparing professional accountants. It would be an important step to review its function and readjust its orientations, so that it can meet with expanded accounting professionals and continuous changes accordingly. Concluded from the current state and related studies, Five-Year Junior College accounting education should solidify accounting faculty and accounting practitioners to promote its quality and professionalism all the time.
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Hsu, Yi-Cheng, and 徐翊城. "SCADA System Security Survey." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/93331808624564874774.
Full textAbstract:
碩士國立中正大學
通訊資訊數位學習碩士在職專班
100
The supervisory control and data acquisition (SCADA) system is the core of the critical infrastructures, which becomes the target of cyber criminals due to the endless stream of vulnerability, political purpose and problems of management. In this study, we survey a series of the SCADA systems security issues (including vulnerability and incident response management cycle) and give a closer look at how to provide consistent SCADA security from the integration viewpoint. The security managers or specialists are able to have a comprehensive knowledge about SCADA system security protection recommendations and expect to eliminate security threats via this preliminary study.
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Lin, Jai-shin, and 林佳欣. "A Survey Study of Governmental Accounting Function in Taipei Government." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/01805105617886463035.
Full textAbstract:
碩士東吳大學
會計學系
87
This study intended to discuss the functions of financial reports in Taipei City Government. Firstly, the author try to collect and review the literatures of government fund accounting and financial operations of our government and other countries, then to interview the accounting officer of Taipei City Government and arrange a questionnaire survey. Through questionnaire survey, we can understand how governmental information users and providers perceive the usefulness and problems of governmental financial information, directions of future improvements, and format of financial statement presentations. The questionnaires were mailed to 52 legislators, 195 accountants, and 27 external auditors, with the response rates of 21.15%, 39.49%, and 51.85% respectively. The total response rate is 37.23%. The results of the empirical study are summarized as follows: (1) Users agree with annual financial report is useful. (2) The functions of governmental accounting information should be enhanced. (3) Providers tend to agree that information of long (short)-term liabilities should be enhanced. (4) In terms of monthly accounting report basis, 40.66% of respondent agree with current situation. The suggestions of this study include : (1) The governmental accounting information system is usefulness. (2) To enact governmental accounting principles, governmental accounting and reporting issues are so diverse and complex that it takes much time and great efforts to analyze the conceptual issues and to develop a broad understanding of governmental entities. (3) The Service efforts and Accomplishment standard is necessary to develop. (4) Function of internal government management is enhanced.
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Chiu-Hung, Chang, and 張秋紅. "Enhanxing the Service Quality of Governmental Accounting Personnel:A Survey Research." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/56554616105345145069.
Full textAbstract:
碩士元智大學
管理研究所
91
Enhancing the Service Quality of Governmental Accounting Personnel: A Survey Research Student: Chang Chiu-Hung Advisor: Po-chien Li, Ph.D. Graduate School of Management Yuan-Ze University ABSTRACT The primary responsibilities of a governmental accounting department are to manage the budgets and accounting books for other related departments. Due to its close ties with other units, the department’s competencies and service quality have direct influences on the administrative performance of related governmental agencies. Therefore, in an era when both customer orientation and administrative efficiency are emphasized, the issue of how to improve the service effectiveness of governmental accounting personnel becomes very important. In order to better understand the perceived service quality of governmental accounting personnel, and use the obtained information as a basis to improve the future service of those personnel, the research conducts a questionnaire survey, in the Tao-yuan County, on all government agencies equipped with an accounting department. Moreover, to investigate whether there are perception gaps between the accounting service providers and receivers, this study also collects information from the later using identical survey questions. Specifically, the assessment includes “overall working environment”, “service attitudes”, “service efficiency”, “service competencies”, “sympathy and concern about customers”, “communication skills and leadership of the accounting directors” and “overall opinions on the accounting function” as the dimensions of measurement. One of the key findings of the research is that: there are significant differences between the accounting service providers and receivers in terms of their perceptions of the former service performance. Finally, the research suggests that, to improve the service quality of accounting personnel, additional effort is more than needed for the following areas: promoting service concepts, focusing on internal marketing, speeding up the computerization of accounting information and services, and simplifying the accounting procedures.
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SHI-BING, HUANG, and 黃錫彬. "ESTABLISHMENT OF STRATEGIC ACCOUNTING SYSTEM." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/14052926983969895794.
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Uang, Tzy-Ren, and 汪資仁. "Executive Information System based on Accounting Information System." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/18592178198179944545.
Full textAbstract:
碩士淡江大學
資訊工程研究所
81
Senior executives of large corporations have customarily relied on functional staff for the information on which to base key decisions. Today, improved computer technology serves the information need of top executives. It provides rapid access to timely information and direct access to management reports. It is very user-friendly, supported by graphics, and provides exceptions'' reporting and "drill-down" capabilities.It is also easily connected with external and internal information services. This study is based on the "General Business Accounting Software System Specification" set up by the "Accounting Research and Development Foundation of R.O.C". It developes a system to meet the executives'' requirements of financial information, operating status, and analysis of tendency. There are six subsystems in this paper inclusive of "Cash", "Deposits", "Notes Payable", "Notes Receivable", "Purchases", and "Sales". Furthermore, I also explore the system flow and file structure. Such research provides executives decision-making reference to evaluate the management performance and predict the future financial status as well as probable operating results.
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WU, CHEN-HUI, and 吳貞慧. "A Survey Study of Organizational Forms for Accounting Firms--CPAs'' Perspective." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/03387105690219350748.
Full textAbstract:
碩士國立臺灣大學
會計學系
86
In recent years, American and European''s auditors suffered unprecedented professional liability crisis: paying large amount of settlement and also affecting the reputation of the accounting profession. As a result of this oversued audit litigation, the accounting profession has begun to take some remedies, and devoted to the legislation of limited liability organizational form. Currently, the three most common organizational forms in western countries are: Limited Liability Partnership (LLP), Limited Liability Company (LLC) and Professional Service Corporation (PSC). Taiwan''s Accountancy Act§10 regulates the form of organization, which is generally regarded as allowing only sole practitioner or partnership. Because the trend of the foreign enacted limited liability''s organizational form, this paper attempts to examine the issue by surveying accounting practitioners to understand their perceptions about the professional liability crisis and alternative organizational form for accounting firm. The questionnaires were mailed to 500 CPAs, among which 142 responses were received with total response rate of 28.4%. The data collected from subjects were calculated based on mean and standard deviation, and the compounded-choice items were only calculated its distribution sorted by the importance of the items. The subjects were further classified by firm''s size and the partner seniority to examine whether these two factors affect the views of practitioners. The empirical results show that most of respondents agree about the causes and the influences of professional liability crisis. The respondents also agree that form of organization is an important issue, but they do not agree the unlimited or joint and several liability imposed on partners. About 83% of respondents agree that alternative form of organization is suitable for accounting firms. Most of respondents suggest it is necessary to formulate for alternative organizational forms, especially the regulation on CPA''s legal liability. Among the size and seniority of subjects, some items show significant different views. Large accounting firms place more emphasis on the rapid growth of accounting firms, partners continuously be promoted, and become more selective in their choice of clients and enhance risk management. Most senior partners agree that the professional''s liability crisis forced the resignation of outstanding managers and partners, they also agree that partners only expose liability caused by their personal intention or negligence.
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Trigueiros, Edelmira Varela da Costa. "Accounting Information System in Economic Groups." Master's thesis, 2014. http://hdl.handle.net/10400.6/6188.
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This study used institutional theory as a lens to understand how far institutional factors affect Accounting Information Systems adoption (integrated in an Enterprise Resource Planning system) and use in a subsidiary. For this purpose and after an extensive review of the literature on the topic an empirical study is done. The research approach is qualitative and a case study research method has been used. The relevant information is collected via semi-structured interviews.
The result indicates that the large majority of daily basis tasks of the company studied depends on AIS (integrated in an Enterprise Resource Planning system) to function. And the fact that it is the Headquarters that chooses AIS/ERP to be used does not have a negative impact on the subsidiary company because the key factors are taken in considerations when selecting and implementing the system.
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林慧文. "Survey Environmental Accounting Current Status and Its’ Future Structure & Content Development." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/81986345525994311829.
Full textAbstract:
碩士南華大學
環境管理研究所
90
In the 21st Century environmental concerns become global one of most important issues. Business put their attention on their product and their green procurement processes. Customers are also more critical about the products that there are purchased. Green marketing and green consumption are more emphasized each day through business practice. Global business through supply chain green procurement processes requires make systemic changes to meet their competition in their markets. Does it pay to be green or determining when it really pays to be green are critical issues in today and future business decision. To answer these questions we need good environmental accounting information in order to evaluate such as clean production technology adaptation, compute products’ environmental costs as well as future investment decisions among others. World leading manufacturers such as Du Pont they also found environmental cost is a vital part of their manufacturing cost and required good attention from management. It is our purpose in this study to provide systematic thoughts in building green (environmental concern) financial statement to help business cope with circumstances when they need integrate environmental decision into their business thinking. This study consists of literature review, secondary research, and case study to reveal and understand the status of environmental accounting development, current status and future development. This research also provides systematic thinking for building environmental accounting framework and construct green financial information architecture. This research composes of eight chapters. Chapter 1 discusses research motivation, purpose, and process. Chapter 2 reviews the development of environmental accounting history. Chapter 3 defines environmental accounting its content and meaning. Chapter 4 discusses issues in environmental management decision- clean production technology, green productivity, and eco-efficiency. Chapter 5 construct framework for environmental accounting and costing analysis and information evaluation. Activities base costing and product life cycle analysis are used to help product selection and investment evaluation. Chapter 6 discusses budget and environmental accounting linkages for decision analysis. Chapter 7 discusses using hierarchical knowledge management structure to create green financial information. Chapter 8 concludes green financial information is important for future business survival and improves competitiveness.
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鄭弘達. "Analysis of Satisfaction for Accounting Systems: New Governmental Accounting Budget Information System." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/qw2428.
Full textAbstract:
碩士國立中正大學
會計資訊與法律數位學習碩士在職專班
105
This study mainly used the Delone and McLean IS success model to analyze Central Government public servants’ use of the new version of the Government Accounting Management System and, according to research results, provides suggestions for follow-up systematic research and construction, hoping to smoothly promote to local governments. The present paper adopted a questionnaire survey and used SPSS and SmartPLS 3.0 statistical software to conduct data analysis. A total of 130 questionnaires were distributed. After excluding 13 cases, five (5) copies with missed answers and eight (8) copies received after June 9, 2017, a total of 117 questionnaires were effective and the conclusions were as follows: 1. Users’ evaluation of factors of system, information and service quality of the new version of the government accounting management system were generally higher than average, thereby generated a most acceptable satisfaction. Therefore, most users, including enthusiastic and professional service staff, were satisfied with the system’s response speed as well as its complete and correct information. 2. Generally speaking, users felt satisfied with the new version of the government accounting management system, and thought that the establishment of the new system could better grasp working conditions, thereby enhance work efficiency as well as make access to and preservation of accounting data better and safer. In summary, the user as a whole thought that the system has enhanced personal and organizational benefits.
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Sung, Hsiu-Chin, and 宋秀琴. "The Influence of Accounting Information System Learning to Subsequent Accounting Course Score." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/10635137109571262641.
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碩士國立雲林科技大學
會計系研究所
95
Past research focused on how to make more students qualify in the Accounting Skill Ability Test ,and the impact in teaching while Vocational High School transforming into Comprehensive High School. Recents years,the Educational Reform have made the courses revise again and again . Accounting Information System is also a new school lessons in the 95 New Vocational Accounting lessons structure, which combine the theories and practice to make the needs of industries. The research uses regression analysis method.Taking the business and the International trade students for example , this study tries to investigate the impact of student，s learning in Accounting by using Accouning Information System. The research founded that Accounting Information System really do effect on Accounting lessons learning in school and Entrance of Technical College examination. Students tend to get better test results on those above examinations. Key words : Accounting Information System , Skill Ability Test
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Chiang, Chi-Pin, and 江啟彬. "Biometric-based automatic ratings survey system." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/74542930066258270840.
Full textAbstract:
碩士國立暨南國際大學
電機工程學系
100
Recently, the developing of digital multimedia is very rapidly. Therefore, there are some ways to promote. For example, using Internet , LED monitor or TV advertising. Among those TV advertising is the most important promotional practice. Since the television became universal, TV ratings survey become an important basis for television developing , program planning and the manufacturers buying programs advertising time to promote their own, being known to all. The most famous company is AGB Nielsen. They out-bound call to query the current user to survey which TV programs are being watched. For the reason, in this thesis, it proposes a new idea of combination of biometric and automatic rating survey system. In this thesis, our system uses Arduino UNO to combine with infrared receiver to survey TV channel. And another important is that our system fusions facer recognition. Using a camera detects faces to get how many people are watching television. This is a rating survey with more detailed information than the traditional rating survey. The traditional ratings survey only informs that every household in which time to watch a TV program. In this thesis, our system can get correctly how many people are watching which TV program in any time.
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Wang, Whei-Chun, and 王惠君. "Research Of Online Survey Service System." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/99888740142374384201.
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碩士中國文化大學
資訊管理研究所
94
The main purpose of survey is to let the researcher know valid information for a certain time. Survey can transform some incidents and experiences into forms that can be analysed. The main purpose of online survey is to improve the complicated workflow of the traditional questionnaire, lower costs and improve the efficiency of retrieving. However, after using network technology, which online survey advantage can be increased? How to build convenient online survey service system? The online survey service system at present seems not to have a perfect mechanism. A lot of investigation results of relevant fields are often independent.It is unable to consult each other, turn into the questionnaire investigation database. This research will plan functions of internet questionnaire service and design an online survey service system (Internet Survey Service System, ISSS, I3S). Expect to improve the procedure of online survey and the design process of the questionnaire and save the time of the investigation sparingly, increase the integrality of the online survey.
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Hsu, Cin-Yun, and 許錦雲. "System and Accounting on Real Estate Securitization." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/28485752393500981063.
Full textAbstract:
碩士國立臺北大學
會計學系
90
Real Estate Securitization is a subject regarding real estate development plans. It allows real estate investment trust companies to raise funds by issuing certificates to the general public and use these special funds in their real estate development plans. By this way, not only can the limitation which only banks can provide mortgages to real estate development plans be broken, but the problem of insufficient fund-raising resources for real estate investment trust companies will be resolved. The general meaning of Real Estate Securitization is referred to the whole procedure of making the values of real estates certificates , and the specific meaning of Real Estate Securitization means that the issuing of securities must be complied with three criteria: “Miniaturized”, “Standardized”and “Liquidity”, besides Securitization. Currently, the only two types of companies, American REIT and MLP, comply with the specific meaning of Real Estate Securitization. Their attractive features are large quantity of issuing securities, lots of investors, open secondary markets, fully revealed information and a high liquidity, which make them complied with the principle of popularizing the benefits of real estate investment. Presently, the situation of social economy changes dramatically. So companies are facing much higher operation risks. In order to make financial reports more meaningful and protect investors’ interests, the major economic realities must be reflected on the financial reports probably and in the right moment. The global accounting process standard has developed the regulations for the impairment of long-lived assets, which are listed in FAS (Financial Accounting Standards) No.121 “Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of”, and the accounting principles for investment property , which are listed in IAS (International Accounting Standards) No. 40 “Investment Property”. These standards are helping investors in making right decisions and lowering the investment risks. In Taiwan, the draft of Real Estate Securitization has been passed by Executive Yuan and is examined by Legislative Yuan. The most of current Real Estate Securitization studies are focusing on finance, land administration and laws. Only a handful of studies are touching the issue on financial report valuation and revelation. This article is the content of a study that is based on standards and accounting. It starts on understanding the meaning of Real Estate Securitization and the overseas development of important standards then depicts and explains the international phases of Real Estate Securitization. It could be a future reference for implementing Real Estate Securitization in Taiwan.