Дисертації з теми "Management association"
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1
Barrios, Brooke Alicia. "The New Orleans Ballet Association." ScholarWorks@UNO, 2013. http://scholarworks.uno.edu/aa_rpts/147.
Анотація:
The purpose of this thesis is to investigate the central issues and management structure of the New Orleans Ballet Association (NOBA), apply them to industry best practices, and make recommendations for improvement. The initial investigation occurred during a 480-hour internship in the Education Department from January-April 2013, under NOBA’s Executive Director and Education Coordinators. The thesis is enhanced through a prior 240-hour practicum in the Development department and position as Site Monitor for the Pre-Professional Program, which provided hands-on experience. The thesis will show a working knowledge of the organization, reflection on its practices, and a look towards the future.
2
Coulson-Thomas, Colin. "Status and professional association councils." Thesis, Aston University, 1988. http://publications.aston.ac.uk/12219/.
Анотація:
This thesis examines the predictive value of a conceptual distinction between status-seeking associations and status-maintaining associations for enhancing understanding of ten selected professional associations and of the attitudes, values, behaviour and policies of their governing organs. Thirty four specific hypotheses have been tested by such research methods as questionnaires administered to individuals and associations, participant observation and an examination of association minutes and publications. Certain hypotheses have been found to be valid for particular matched pairs and/or groups of associations. The findings of the study suggest that the present conceptualisation of profession, the individual professional, professionalism, professionalisation, professional status and that relating to the role of the professions in society needs to be refined and modified in varying degrees in application to accounting associations, business graduate associations and management associations. The concept of the `ideal type' profession is shown to be of limited value in understanding certain aspects of the activities of business graduate and management associations. The findings of the study suggest that in future the professional associations examined may attach less importance to their qualifying role and lay more stress upon their representational role. The professional association faces a managerial challenge to adjust and adapt to a range of `external' pressures and `internal' demands from members and may increasingly need to be regarded as an organisation that possesses certain combinations or sets of characteristics rather than as a type of organisation that possesses a particular or relatively exclusive set. With a blurring of the distinction between the professional and state sector vocational education, and a growing customer/market orientation associated with the changing nature of work, membership of a professional association may, in future, come to be associated rather more with securing access to a relevant range of services and less with qualification for a particular career.
3
Zhang, Heng. "Efficient database management based on complex association rules." Thesis, Mittuniversitetet, Avdelningen för informationssystem och -teknologi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-31917.
Анотація:
The large amount of data accumulated by applications is stored in a database. Because of the large amount, name conflicts or missing values sometimes occur. This prevents certain types of analysis. In this work, we solve the name conflict problem by comparing the similarity of the data, and changing the test data into the form of a given template dataset. Studies on data use many methods to discover knowledge from a given dataset. One popular method is association rules mining, which can find associations between items. This study unifies the incomplete data based on association rules. However, most rules based on traditional association rules mining are item-to-item rules, which is a less than perfect solution to the problem. The data recovery system is based on complex association rules able to find two more types of association rules, prefix pattern-to-item, and suffix pattern-to-item rules. Using complex association rules, several missing values are filled in. In order to find the frequent prefixes and frequent suffixes, this system used FP-tree to reduce the time, cost and redundancy. The segment phrases method can also be used for this system, which is a method based on the viscosity of two words to split a sentence into several phrases. Additionally, methods like data compression and hash map were used to speed up the search.
4
Lefevre, Jean-Christophe. "Les associations du support à la firme : applications au secteur de l'hôtellerie-restauration." Thesis, Aix-Marseille, 2013. http://www.theses.fr/2013AIXM1131.
Анотація:
Le secteur associatif a pris une place considérable dans nos sociétés contemporaines. C’est un objet d’étude de la sociologie. L’accroissement de la sphère collective, sociale et publique fait aussi de l’association, une organisation utile pour la Société Civile et la firme. Sous différentes dénominations, elle s’est imposée pour réguler des professions, des métiers, des activités commerciales, des produits, des marchés voire des firmes. Dans le secteur des Cafés Hôtels et Restaurants, le potentiel stratégique d’associations de support à la firme telles que la Société des Meilleurs Ouvriers de France, les coopératives publicitaires des réseaux de franchise, les Disciples d’Escoffier, le Comité Français de Modernisation de l’Hôtellerie ou encore la Fédération des Franchisés ACCOR est analysé. Quatre groupes de théories (théories sociologiques, théories de la nature de l’association, théories des Institutions et théories des Organisations) permettent de mettre en évidence sa raison d’être et son utilité pour la firme. A des spécificités propres à ce mode d’organisation correspond une approche managériale autonome qui emprunte au management des affaires publiques et privéesThe voluntary sector has taken an important place in our contemporary societies. It is a topic of study for sociology. The increase of the collective, social and public sphere also makes of the association, a useful organization for the Civil Society and the Firm.Under various names, she was imperative to regulate occupations, jobs, businesses, commercial activities, products, markets and even firms. In the sector of Coffees, Hotels and Restaurants, the strategic potential of associations of support to the firm such as the Company of France’s Best Workers, the advertising cooperatives of the franchise networks, the Escoffier’s Followers, the Hospitality Modernization French Committee or the ACCOR Franchisees Federation is analyzed. Four groups of theories (sociological theories, theories of the nature of the association, Institutions theories and Organizations theories) allows to highlight its purpose and its utility to the firm. At the appropriate specificities of this type of organization corresponds an independent management approach which borrows from the management of the public and private affairs
5
Aitken, James M. "Supply chain integration within the context of a supplier association : case studies of four supplier associations." Thesis, Cranfield University, 1998. http://dspace.lib.cranfield.ac.uk/handle/1826/9990.
Анотація:
The last three decades have seen a continuous interest from academics and practitioners in the development of theory and best practice methods in the field of supply chain management. Most of the evidence gathered within this management research area has been biased towards the role of the assembler/buyer in leading and integrating the supply chain. The role of the supplier has been of a passive recipient of the buyer's development plans and actions. Another additional bias in researching supply chain exchanges has been the single end approach of the investigations. Access difficulties have limited researchers to interviewing only one end of the buyer-supplier exchange. The purpose of this study was to overcome the aforementioned research biases and therefore, contribute to the understanding of the supply chain integration process from both a buyer's and supplier's perspective in the same exchange. The forum which was selected to conduct this research was that of the supplier association. The supplier association being defined as a group of a company's most important suppliers brought together on a regular basis for the purpose of co-ordination and development. Development through the deployment of best practice techniques in an open and co-operative environment. Against this open environment access was gained to both ends of the same exchange. Within this context a grounded, theorygenerating approach was applied to the data collected in four supplier association case studies. Through constant comparison and coding of data from multiple buyer-supplier exchanges within the same context several findings were made. The fmdings of the research are expressed as a series of propositions, tentative theoretical frameworks and a series of enabler/inhibitor factors to integration. The propositions relate supply chain improvements to the roles performed by the participants of the exchange in the context of a supplier association and the assembler's competitive environment. The tentative models depict the six stages in the organisational development of a supplier association, the trajectory of best practice knowledge within a supply chain exchange and the strategies employed by suppliers to manage their buyer's improvement intentions. Finally the enablers and inhibitors grounded from the case studies provide a guide to the relational factors which can influence the integration of a companies supply chain.
6
McCall, Sarah. "New Orleans Opera Association: An Internship Report." ScholarWorks@UNO, 2015. http://scholarworks.uno.edu/aa_rpts/184.
Анотація:
As one of the requirements to complete a Master of Arts in Arts Administration, this internship report presents a thorough discussion and analysis of my experience as an intern with the New Orleans Opera Association between May 2015 and August 2015. The focus of the internship was production, and the report reflects this emphasis. In addition, the report presents an overview of the organization, a SWOT analysis, and a discussion of best practices with recommendations for the organization’s improvement.
7
楊昌良 and Cheong-leung Andy Yeung. "Quality management system and its association with organizational performance." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1999. http://hub.hku.hk/bib/B3124127X.
8
Coleman, Anne-Marie Lydie. "The Association Between Asthma Management and Routine Posture Exercise." ScholarWorks, 2015. http://scholarworks.waldenu.edu/dissertations/1308.
Анотація:
Asthma cannot be cured, but it can be managed. Asthma management is a public health issue that is complex. Medication, asthma triggers, age, and the environment are all factors that impact asthma management. There is a gap in research in terms of what lifestyle characteristics need to be in place in order for adults to manage asthma. Shaw found that posture care is a lifestyle variable that should be explored as it relates to asthma management in older adults. The Life University Clinic (Marietta, GA) sees asthmatic patients daily and teaches them about a posture care routine through a program called Straighten Up. Based on the health belief model, this study explored how the Straighten Up routine exercises impacted asthma management in adult asthmatic patients with severe asthma (n =304 ). Ordinal regression and logistic regression was used to analyze the relationships between using the Straighten Up posture exercises (independent variable) for 3 months with 3 dependent variables: patients' sleep patterns (night time awakenings due to asthma), use of quick relief medication, and hospitalizations (ER Visits) due to asthma. Straighten Up posture exercises reduced night time sleep interruptions, but not hospitalizations due to asthma or the use of quick relief medications. For persons with asthma, Straighten Up could be an additional tool to manage their asthma and reduce the known impacts of sleep deprivation including accidents, memory loss, and heart disease. For organizations who serve asthmatics, Straighten Up could be an additional resource to share with the population they serve. As a result of this study, Straighten Up exercises are recommended for adult asthmatics with severe asthma as part of their asthma management plan.
9
Yeung, Cheong-leung Andy. "Quality management system and its association with organizational performance /." Hong Kong : University of Hong Kong, 1999. http://sunzi.lib.hku.hk/hkuto/record.jsp?B22029904.
10
Floyd, Ashley. "Internship Report for the New Orleans Ballet Association." ScholarWorks@UNO, 2012. http://scholarworks.uno.edu/aa_rpts/132.
Анотація:
The following internship report documents my marketing internship with the New Orleans Ballet Association in the summer of 2011. Incorporated in 1969, NOBA is one of the few organizations in the Central Gulf region dedicated solely to dance. During my internship, I worked with the Marketing Coordinator and Executive Director on culminating events centered around NOBA's season of dance and education programs. My primary goals were to create and distribute marketing material concerning the upcoming season and to assist the Marketing Coordinator with event promotions. This internship report provides an overview of NOBA based on observational research and in-depth analysis concluded by me. The report examines internal and external issues, researched explanations of best practices performed by similar organizations, and recommendations for improvement within the organizations future contributions to the city of New Orleans.
11
Al-Tauqi, Mansour Sultan. "Organizational effectiveness, the case of Oman Football Association." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp05/mq36655.pdf.
12
Alalwan, Jaffar. "THE STRATEGIC ASSOCIATION BETWEEN ENTERPRISE CONTENT MANAGEMENT AND DECISION SUPPORT." VCU Scholars Compass, 2012. http://scholarscompass.vcu.edu/etd/2667.
Анотація:
To deal with the increasing information overload and with the structured and unstructured data complexity, many organizations have implemented enterprise content management (ECM) systems. Published research on ECM so far is very limited and reports on ECM implementations have been scarce until recently (Tyrväinen et al. 2006). However, the little available ECM literature shows that many organizations using ECM focus on operational benefits while strategic decision-making benefits are rarely considered. Moreover, the strategic capabilities such as decision making capabilities of ECM are not fully investigated in the current literature. In addition, the literature lacks a strategic management framework (SMF) that links strategies, business objectives, and performance management although there are several published studies that discuss ECM strategy. A strategic management framework would seem essential to effectively manage ECM strategy formulation, implementation, and performance evaluation (Kaplan and Norton 1996; Ittner and Larcker 1997). The absence of an appropriate strategic management framework keeps organizations from effective strategic planning, implementation, and evaluation, which affects the organizational capabilities overall. Therefore, the objective of this dissertation is to determine the decision support capabilities of ECM, and specify how ECM strategies can be formulated, implemented, and evaluated in order to fully utilize the ECM strategic capabilities. Structural equation modeling as well as design science approaches will be adopted to achieve the dissertation objectives.
13
李守敦 and Sau-dan Lee. "Maintenance of association rules in large databases." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B31215531.
14
Lee, Sau-dan. "Maintenance of association rules in large databases /." Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19003250.
15
Robinson, Michael W. "A dictionary of acquisition and contracting terms." Thesis, Monterey, California : Naval Postgraduate School, 1990. http://handle.dtic.mil/100.2/ADA241729.
Анотація:
Thesis (M.S. in Management)--Naval Postgraduate School, December 1990.Thesis Advisor: Lamm, David V. Second Reader: Matsushima, Rodney F. "December 1990." Description based on title screen as viewed on April 1, 2010. DTIC Identifier(s): Acquisition, contracting, procurement. Author(s) subject terms: Acquisition, contracting, procurement. Includes bibliographical references (p. 71-72). Also available in print.
16
Ananthanarayanan, Umapathy. "The association between auditors' fees and earnings management in New Zealand." Click here to access this resource online, 2008. http://hdl.handle.net/10292/460.
Анотація:
This study provides evidence between auditors' fees and earnings management in New Zealand. The fee measures used in this study are audit fees, non-audit fees and total fees paid by a client to the audit firm. For each of the three fee measures, I derive client importance fee measures that reflect a client’s economic importance to the auditor relative to other clients of the auditor at the city office and national levels. This study employs both performance adjusted discretionary accruals and current accruals as proxies for earnings management. Using a sample of 224 firm-years comprising firms listed on the New Zealand Stock Exchange (NZX) in fiscal years 2004 and 2005, the results of multivariate tests indicate an adverse association between non-audit fees and earnings management. In other words, non-audit fees paid by a client relative to fees paid by other clients, at the office and national levels, appear to impair the auditor’s independence because clients generating relatively more non-audit fees report greater discretionary and current accruals. Such evidence is more pronounced for income increasing accrual proxies for earnings management. The results also show that audit fee is not related to earnings management. As the results in this study are consistent across both discretionary and current accruals, the validity of the results is strengthened. This study contributes to the literature by providing insight into how auditors’ fee metrics indicating client importance affect earnings management in a legal and institutional environment of a small economy, and where the audit market is largely saturated with little room for growth. This study raises implications for relevant regulatory bodies in New Zealand pertaining to future developments of auditor independence and financial reporting regulations.
17
Malo, Suzanne M. "Association for Retarded Citizen's deliworks cafeteria /." Online version of thesis, 1990. http://hdl.handle.net/1850/11195.
18
Milano, Michael Steven. "Measuring Production and Predicting Outcomes in the National Basketball Association." The Ohio State University, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=osu1306429380.
19
Liu, Danqian. "A Report on an Internship with the New Orleans Opera Association." ScholarWorks@UNO, 2012. http://scholarworks.uno.edu/aa_rpts/140.
Анотація:
This paper is based on my internship at the New Orleans Opera Association, which took place from May 16th to October 31st, 2012. The primary activity of the New Orleans Opera Association is to produce three to four mainstage operas each season. The Opera Association is a vital part of the cultural and economic life of the City. The New Orleans Opera Association is governed by a Board of Directors and a General and Artistic Director heading a staff of eight.
This report includes detailed information about the organization's history and current programs. It also includes a description of my internship, a S.W.O.T analysis, best practices and my recommendations which are based on my practical work in the organization as well as the knowledge I learned in the Arts Administration program.
20
Bae, Young Han. "Three essays on the customer satisfaction-customer loyalty association." Diss., University of Iowa, 2012. https://ir.uiowa.edu/etd/3255.
Анотація:
The association between customer satisfaction and customer loyalty is one of the most central relationships for marketing theory and practice. To improve our understanding of this essential relationship in marketing, we develop a comprehensive and flexible theoretical framework for analyzing the association between customer satisfaction and customer loyalty, which simultaneously incorporates heterogeneity in the possible dimensions of competitive settings. This theoretical framework is grounded by more than 40 years of academic and practitioner research on the association between these two constructs, which allows us to more precisely examine the true nature of the association between satisfaction and loyalty by incorporating competitive setting heterogeneity. In addition, we test our theoretical framework by estimating a 3-level empirical hierarchical linear model, using American Customer Satisfaction Index data and several customer, firm and industry characteristics.
Our findings indicate that the true nature of the association between satisfaction and loyalty is significantly influenced by competitive setting differences. Accounting for such differences allows firms and managers to significantly increase their ability to effectively convert satisfaction investments into loyalty. Also, we identify important trade-offs between the intercept and slope of the association between the two metrics, indicating that firms' incentives to invest or not in satisfaction differ dramatically across industries. Depending on the shape of their satisfaction-loyalty curve, firms can obtain a certain level of loyalty by indirectly choosing how much to invest in satisfaction. Therefore, customer satisfaction must be treated as an endogenous variable. In our subsequent analysis, we control for both satisfaction endogeneity and competitive settings heterogeneity using a Two-Stage Least Squares 3-level hierarchical linear model, correcting the standard error estimates via a jackknife procedure. This research provides precise, important theoretical and managerial insights, and broadens our understanding of the essential features of the satisfaction-loyalty relationship.
21
Alexander, Virna Greer. "A capacity building assessment of TB Care Association : a case study." Thesis, Stellenbosch : Stellenbosch University, 2006. http://hdl.handle.net/10019.1/50551.
Анотація:
Thesis (MBA)--Stellenbosch University, 2006.ENGLISH ABSTRACT: Non-profit organisations play an increasingly important role in our society as they often represent community interests. The ability of the non-profit sector to perform effectively has become more critical. In order to maintain their value and effectiveness they require continuous renewal. The increased demand placed on this sector as it partners with government to deliver basic services to the community has amplified the need for this renewal process. The non-profit sector is constantly required to develop new ways of building its capacity in an attempt to meet its challenges. Despite the emphasis placed on the importance of capacity building, the term itse~ is frequently too expansive to be meaningful to decision makers. This paper attempts to develop a working definition of capacity building and assess the capacity building levels of TB Care Association. TB Care Association, founded in 1929, provides a service to tuberculosis patients and their families. Over the last decade, the organisation has moved from being a welfare organisation to a developmental health promotion organisation. The survey conducted on TB Care Association indicates that the scores obtained by the organisation coincide with the organisation's stage of development according to Korten (Mukasa, 2003). The results further revealed that fund raising, over dependence on government funding, lack of succession planning and human resources strategies are potential issues that could impede organisational growth and development.
AFRIKAANSE OPSOMMING: Nie-vir-wins organisasies speel 'n al hoe meer belangrike rol in ons samelewing deurdat hulle die belang van die gemeenskap op die hart dra. Die vermoe van hierdie sektor om effektief te wees raak dus al hoe belangriker. Om voortdurend die vlak van waarde en effektiwiteit vol te hou vereis voortdurende vernuwing. Die toenemende vereistes wat gestel word aan hierdie organisasies deurdat hulle met die regering saamspan om basiese dienste te lewer aan die gemeenskap, het die nodigheid van hierdie vernuwende proses beklemtoon. Die nie-vir-wins sektor moet gedurig nuwe maniere vind om kapasiteit te bou om hierdie uitdagings die hoof te bied. Ten spyte van die klem wat geplaas word op kapasiteitsbou, is die term self gereeld te wyd om betekenisvol te wees vir besluitnemers. Hierdie verslag poog om 'n prakties-georienteerde definisie van kapasiteitsbou daar te stel en om die kapasiteitsbou vlakke binne die TB Sorg Vereniging te bepaal. Die TB Sorg Vereniging, gestig in 1929, bied 'n diens aan tuberkulose pasiente en hul families. Oor die laaste dekade het die vereniging beweeg van 'n maatskaplike rol tot die van 'n vereniging wat fokus op die bevording van ontwikkelingsgesondheid. Die opname by die TB Sorg Vereniging toon dat die tellings behaal deur die instansie ooreenstem met die fase van ontwikkeling soos voorgestel deur Korten (Mukasa, 2003). Die resultate toon verder dat fonds-insameling, oor-afhanklikheid van regeringsfondse, 'n tekort aan opvolger-beplanning en menslike hulpbron strategiee moontlike knelpunte kan wees wat organisatoriese groei en ontwikkeling kan belemmer.
22
Gibson-Scipio, Wanda. "The association of perceived emotional support self-regulation and asthma health related outcomes." Diss., Connect to online resource - MSU authorized users, 2006.
23
Johnson, Edgar L. "Developing and equipping a conflict mediation team for the Northwest Georgia Baptist Association." Online full text .pdf document, available to Fuller patrons only, 2004. http://www.tren.com.
24
Shalimov, Aleksandr, and Calistus Godwin. "Relationships management in hospitality industry. : STF Svenska Touristförening." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-14920.
Анотація:
Abstract Title: Relationships management in hospitality industry, STF Svenska Touristförening. Level: Final assignment for Master Degree in Business Administration Author: Aleksandr Shalimov , Calistus Godwin Supervisor: Ernst Hollander Date: 2013.01 Aim: The aim of the research is to investigate STF relationships management strategy and networking ability. This research illuminates conceptual understanding of the STF’s network and relationships management strategy. Method: In order to provide answers to the research question was used case study approach. Qualitative research method was applied, face to face interviews were conducted and in some cases email and telephone interviews was also used. Using cluster sampling, 9 people who have different backgrounds and relations to STF was interviewed. To properly analyze and present this complex relationships phenomenon, narrative approach was used, considered to be the most appropriate to work with, due to the huge amount of qualitative data. Result & Conclusions: The research showed the existence of complex relationships between STF (Svenska Touristförenengen) and different actors that are involved with STF within its market activities. Companies that are involved in the STF network, at the same time involved in the process of management of relationships, activities and network structure. Development of the network depends on the companies’ abilities to develop mutual relationships (network threads). This requires understanding of the company’s network and abilities to form network. The development of relationships management strategy is the core competence of the STF. In conclusion, looking at all the relationship that STF has built, it could be said that all have being focal to its network building but to a varying degree. Moreover within applied the study, it was noticed that STF during its 125 years of existence, has facilitated the development of tourism, infrastructure, business, sports, education, and cultural life of the country. It has created and developed social and economic relations, and communication channels. STF plays the role of an initiator, originator, pioneer and cooperator, even as a fellow worker in creating national movements and new trends. Suggestions for future research: The investigation has been started having in mind Relationships, Outsourcing and Networking theories as anchor theories to be used, but after a while, it turned out that Networking theory and Franchising theory could be used to investigate deeply into the relationships phenomenon with the actors in this case. But still within the research, it was noticed that some aspects of franchising model was not working properly and sometimes do not meet both STF and Franchisee`s expectations. Therefore suggestion for closer and deeper investigations of relationships pattern between STF and its franchisees is recommended in order to facilitate the development of more viable, functional and effective ways of cooperation. Moreover triangulation is a strategy that increases the validity and reliability of research, so it could be considered for the further research. Contribution of the thesis: Currently, under the influence of globalization in the social and economic environment, more and more attention is being paid to the study of various relationships and communications theories, for example the development of CRM, Outsourcing and Networking theories. This study involves a closer look on some aspects of the interaction of social and economic environment, particularly the development of social and business networks. The concept of STF could be used to develop other business ideas or even exported to emerging markets, base on a successful strategic implementation of the concept. STF pattern of activities shows that the creation of such organizations as STF and investigative related issues, may contribute to the development of the tourism industry both nationally and internationally. To STF and the Swedish Tourism Board, (tillvexverkert) researches could help in a lot ways by encouraging more research work to improve and better the already existing infrastructures, improve on the services and communications channels. Key words: STF (Svenska Touristförening), Networking, Relationships, Hospitality Industry, Tourism, Association.
25
Swafford, Steven Wayne. "Applied experiences of the SOAR framework by association management and foundation executives." Thesis, Pepperdine University, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=3568682.
Анотація:
The purpose of the study was to explore the application of the strengths, opportunities, aspirations, and results (SOAR) framework derived from the appreciative inquiry literature and through the lived experiences of California-based association management and non-profit executives leading professional societies, trade associations, or foundations. In addition, this research, using phenomenological interviewing techniques, aimed to determine whether or not association management executives working in California-based professional societies and trade associations changed their individual thought processes or behaviors as a result of attending a professional development program that demonstrated the SOAR framework. The research questions that guided this research were: (a) what changed mindsets were experienced as a result of an understanding with the SOAR framework in the strategic thinking process? and (b) what changed mindsets and organizational application were experienced as a result of an understanding with the SOAR framework in the strategic thinking process?
This qualitative study, using semi-structured interview questions, sought to explore and document the experiences of California-based senior association management executives with SOAR framework. This research aimed to add to the body of knowledge of SOAR as a result of expanded individual and organizational application of this approach as compared to other strategic thinking experiences. The study documents comparisons, by the non-profit executives involved in this study, between the more commonly known strategic thinking of strengths, weaknesses, opportunities, and threats (SWOT) analysis and the positivity-focused SOAR framework.
26
Damon, Michelle Lynette. "Management of volunteers at the Cape Town Association for the Physically Disabled /." Thesis, Link to the online version, 2007. http://hdl.handle.net/10019/357.
27
Shoei-Cherng, Chen, and 陳水成. "Shelf Space Management based on Association Rules." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/02460261699500938400.
Анотація:
碩士國立臺北科技大學
生產系統工程與管理研究所
91
Understanding the segmentation of customers, the need of customers, and the preferences of customers is always the first concern for retailing management. Due to the rapid progress of computers, customer transactions can be recorded and analyzed. How to extract the embedded knowledge from the huge amount of customer transactions and utilize the knowledge to improve retailing management becomes very important. Shelf spaces are the most important resources for retailing business.Excellent shelf space management can help attract the customers and increase sales. This thesis is to apply the association rules mining technique to analyze the transactions data of a retailing business. The mined association rules reveal the customer knowledge. We then employ the mined association rules to assist in the allocation and arrangement of the shelf spaces. This thesis provides a systematic framework for shelf space management. Experiments are performed to apply the proposed framework to a large local snacks retailing business with more than 60,000 customer transactions. Experimental results are reported in the thesis.
28
Liao, Nien-Ching, and 廖年靖. "Farmer and Fisherman Association Non-performing Loan Management." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/70268963897514414856.
Анотація:
碩士國立高雄第一科技大學
金融營運所
92
The worst problem of the farmers and fisherman association is the non-performing loan of its credit department. This research studied the financial ratios of the farmers and fisherman associations to separate them into different credit categorizes. Every category is assigned a unique method to deal with its non-performing loan. Monthly financial data of 83 association credit departments from May 2002 to November 2003 in Taiwan is collected. Based on the equity to asset ratio, 83 credit departments are separated into A to E five groups. There are 4, 28、40、11、0 credit departments in A to E groups. A group has the highest performance and has the highest probability to collect its non-performing loan. B group has enough time to collect most of its non-performing loan while in the same time has to consider its financial structure and growth rate. C group is not likely to fail. However, some credit departments were in C group in 2002 fell into D group in 2003. Therefore, collecting time is the main concern of the C group. Some of the D group will fail within one year. Thus, it is very important to reclaim the bad debt as soon as possible while in the mean time try to avoid declining credit rating and falling to E group. The only way for E group is liquidation.
29
Chang, Wei-Lun, and 張維倫. "Applications of Association Rules on Supply Chain Management." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/21851900212021267309.
Анотація:
碩士國立臺北科技大學
生產系統工程與管理研究所
91
Owing to the fluctuation of the customer demands and the diversity of products, supply chain management is complicated and difficult. In order to achieve high performance, in this thesis, we develop a simulation-optimization system to study the activities of the supply chain. The supply chain activities are captured in a database. Association rules mining is then applied to discover the associations among the activities. The discovered association rules are analyzed and deciphered. The results are reported in this thesis.
30
Lee, Chia-Jui, and 李佳芮. "The association between Managerial Ability and Earnings Management." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/4855me.
Анотація:
碩士國立政治大學
會計學系
107
The literature documents that managerial ability will affect performance of the firm. Managers with better abilities usually achieve higher performances. Meanwhile, managements can also achieve performance objectives through earnings management. This study examines the association between managerial ability and earnings management. The results show that the firm with managerial ability is negatively associated with earnings management. The results remain the same when control for small profit. The results are also the same when estimated using median regression.
31
Lin, Chien-Yu, and 林芊妤. "The Association between Asset Impairment and Earnings Management." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/85263060157539979083.
Анотація:
碩士國立雲林科技大學
會計系碩士班
102
ABSTRACT This study examines whether companies manage earnings through the recognition of impairment loss after the adoption of SFAS 35. The empirical tests are conducted using TEJ database for firms listed on the Taiwan Stock Exchange with fiscal year ends between 2008 and 2012. Empirical results indicate that impairment is negatively associated with discretionary accruals. The results imply that listed companies have strong incentives of taking “big bath”. However, the association between the degree of earnings management and impairment is not significant. Key words: impairment, earnings management, big bath.
32
Ding-YingWu and 吳定穎. "The Association between GMFs＇Education Level and Earnings Management." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/18034287474346148512.
Анотація:
碩士國立成功大學
財務金融研究所碩士在職專班
102
Abstract Occurred in 1998 when the financial crisis, the banking sector NPL ratio continued to rise, the competent authority of the requested deadline to improve asset quality, the higher the bank earnings, managers more actively increased allowance for doubtful accounts mention the loan loss reserve to dispel bad, but in many studies, empirical results also confirm banking manager, will take the backup set aside allowance for losses on loans to manage earnings. But the remarkable little research on grassroots CDFAs, does it engage in earnings management to discuss the study Farmers educated managers that earnings management and the Director General of the credit departments of farmers' associations be linked to explore whether there are related . Through in 2009-2012 the number of samples in 996 pen, empirical analysis of the results of the island 249 CDFAs found General qualifications for college who was positively correlated, indicating a college education can be compared to earnings management, and Loan loss provisions for bad debts and non-empirical losses allowance for doubtful accounts, the non-credit loss allowance for doubtful accounts of five are ready and earnings management is significantly related allowance for loan instead of five are ready to loan loss allowance for doubtful accounts was significantly associated with earnings management and, in particular, the Director General will engage in earnings management in the year before the election.
33
Lin, Fang-Yu, and 林芳瑜. "The Association between Institutional Ownership and Earnings Management." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/06646902662907576638.
Анотація:
碩士元智大學
財務金融學系
95
This paper investigates the association between institutional ownership (IO) and earnings management through measure accounting indicator’s ability on reflects firm performance. We find institutional ownership and institutional ownership of other managers (OM) have negatively relationship with earnings management when we classified sample by IO and OM. The evidence indicates institutional investor invest firms will have less earnings management because of their effective monitor. When we measure earnings management by EM1 and EM2, the evidence shows the institutional investors choose the targets which have lower earnings management and more excess return. When we apply EM 2 to measure earnings management, there is a relative increase in the explanatory power of EPS over less earnings management. Therefore, we supposed EM 2 is an appropriate measure on earnings management. When we divided sample by OM, the evidence shows the explanatory power of EPS relative to CFO is increasing as the institutional ownership of other managers is increased. Thus, we suggest that other institutional investors (pension fund) could improve corporation governance and increase the quality of accounting information.
34
林富美. "Farmer’s Association Innovation Management and Industrial Cooperation Development-A case seudy of Longjing Farmer’s Association." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/5ew36c.
Анотація:
碩士逢甲大學
經營管理碩士在職學位學程
107
Deeply concomitant with the lives of farmers, farmers’ associations play an important role in the local communities of Taiwan. Their role in the evolution of agriculture is one of the most distinctive and they are recognized as the most widely distributed non-government organization (NGO) community in Taiwan. In the past, farmers’ associations have cooperated with local government departments, assisting in the successful development of small-scale farmers and helping create prosperous “miracles” within the Taiwanese economy. However, since the advent of the globalization era, Taiwan’s accession to the World Trade Organization (WTO), and the rising trend of free trade agreements, they have faced structural transformation. Farmers’ associations no longer have the advantage of exclusiveness, and their ability to protect local agricultural businesses has gradually dissolved. They are thus forced into competition in both the domestic and international markets. Coupled with urbanization and industrialization, the aging of the agricultural population, and the outflow migration of young farmers, farmers’ associations are no longer successfully reaching service targets. Moreover, demands from both farmers and the public for higher-quality services continue to increase, further intensifying the challenges that farmers’ associations face in their tasks. Pressure from competition calls for change, innovative thinking, sophisticated processes, modern technologies, and new achievements. Hundred-year old farmers’ associations face an urgent need to adapt to modernization in terms of both mentality and market practices. This study adopted in-depth interviews through personal visits with several directors-general of farmers’ associations that have managed their successful transformation to modernization to explore their motivations, brand building methodologies, beliefs, attitudes, and vision. The results found that the managers of farmers’ associations had initially realized the necessity for operational transformation and improving business skills. Taking advantage of local conditions, they gradually created business models based on their local characteristics, developed new products, improved marketing, and promoted new and developing industries such as leisure tourism. However, the transformation of the associations faced various obstacles in the organizational culture. The directors-general played a significant role in unifying the understanding of colleagues and motivating the team towards the change by ensuring increased awareness of the potential value of farmers’ associations in the new era and the benefits of the change, with the goal of achieving team cohesiveness and establishing a new business model and vision.
35
Wu, Pei-Yi, and 吳佩宜. "The Association among Corporate Social Responsibility, Earnings Management and Tax Management in China." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/kfzth7.
Анотація:
碩士國立東華大學
會計與財務碩士學位學程
105
Corporate social responsibility (CSR) has got attention in the international community recently, and has become a trend in the company's development. There is a considerable literature on CSR. However, CSR is a new concept in China, and the relevant research and implementation is in initial stage. This study examines the relation among CSR, earnings management and tax management in China. The samples are CSR corporations in China during 2011-2014 from CSRHub database, and matched the pair of samples with similar size. The primary empirical findings of this study indicate that there is a significantly positive association between CSR and earnings (tax) management. Moreover, the results also show that there is a significantly positive association between CSR scores and tax management. However, the association between CSR score and earnings management is not significant. My findings indicate that CSR may not be able to restrict the earnings (tax) management of Chinese corporations, opposite, CSR become a tool to cover up their wrongdoings.
36
Tseng, Hsin-hui, and 曾馨卉. "The Association between Financial Asset Securitizations and Earnings Management." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/50689465815611882438.
Анотація:
碩士東吳大學
會計學系
97
This study empirically investigates how bank managers make the decision between securitizations and discretionary loan loss provisions to smooth reported income. Using 2001-2007 data for a sample of U.S. bank holding companies, the statistical tests and results presented in this study lead to three conclusions. First, the empirical results show that banks holding large amounts of securitizations have higher levels of discretionary loan loss provisions, suggesting that securitizations and discretionary loan loss provisions are complements of earnings management. In addition, by comparing securitization of mortgage loans to non-mortgage loans, the empirical results support the positive and sequential relationship between the volume of non-mortgages and discretionary loan loss provisions; however, this study does not find the relationship between the volume of mortgages and discretionary loan loss provisions. This result suggests that bank managers mainly adopt non-mortgage securitizations as a tool of earnings management when they use securitizations to smooth earnings. Finally, the empirical results show that bank managers also appear to determine gains from securitization and discretionary loan loss provisions as a complement of earnings management.
37
Lin, Yun-Hsuan, and 林昀萱. "The Management and Perspective of Elementary School Music Association." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/82770239695676342782.
Анотація:
碩士國立屏東教育大學
音樂學系碩士班
95
The purpose of this study was to investigate the management and perspective of the elementary school music association. This study addresses whether teachers are managing school music association effectively or not. The goal of this study is to help teachers effectively establish the multiform modes of music education by using the association system and in enable the elementary school music association to improve its function of music education. In order to achieve the goal of this study, a questionnaire, designed by the investigator and used specifically for this study, was applied to survey the present situation of the management done by the elementary school music association teachers. The samples were the elementary school music association teachers who had taught in Kaoshiung and Pingtung regions. A total of 194 teachers completed the questionnaires. Descriptive statistical analysis was used to compute the percentage, mean, standard deviation, and one sample t-test; also, a single-factor ANOVA were performed. Based on the findings of this study, the conclusions are as follows: 1.Teacher's attitude plays an important role in the result of the teaching effectiveness of the school music association. 2.Planning a suitable association activity schedule is important to develop the school music association. 3.Multiform teachers are advantageous to the association full scale development. 4.School characteristics can be effectively built by developing the school music association. 5.The promotion of the school music association should be conformed to the goal of music education. Finally, this study provides suggestions to educational administration organizations, school administrative units, school teachers, and further studies in the future.
38
Lin, Yu-cheng, and 林于正. "The Association between Audit Committee Characteristics and Earnings Management." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/67987780157172715730.
Анотація:
碩士開南大學
會計學系
101
This study empirical examines association between audit committee financial expertise, audit committee accounting expertise and earning management. We show that after controlling for firm size, leverage, manager ownership, audit firm size, the percentage of audit committee members having expertise in accounting is negatively related to earning management, but that we find no association between independent audit committee members with financial expertise and earnings management. Our results suggest that mandating greater accounting expertise on audit committee could improve the quality of financial reporting. We also verify that our results are robust across different measures of earnings management.
39
Lin, Ru-Yu, and 林如玉. "The Association between Earnings Management and Operating Cash Flow." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/73308933392184501804.
Анотація:
碩士朝陽科技大學
會計所
97
Our study uses the model of Kothari, Andrew and Wasely(2005), discussing the association between earnings management and operating cash flow. Under considering company''s different characteristics, further discussing the association between the return on equity and earnings management. Our empirical results show that (1) operating cash flow and earnings management of a significant negative relationship, when the operating cash flow enterprises lower management more likely to engage in upward earnings management behavior, when the lower operating cash flow will increase when more management to engage in earnings management behavior motivation; (2) the higher the return on equity, the management will be inclined upward earnings management. And disassemble the return on equity with Du Pont analysis, discussing the influence between operating cash flow and earnings management under considering the return on assets, net income ratio, the turnover of the assets and equity multiplier., evidence was found that the management will do up the motivation to manipulate earnings, operating cash flow in addition to the factors, the ratio of margin debt is also considered one of the factors, and management will do down the motivation to manipulate earnings, in addition to operating cash flow of factors, return on assets and asset turnover ratio is also a factor to consider, and will return on assets management authorities to engage in the conduct of downward earnings management, are subject to the effect of asset turnover. Another study found that the electronics companies compared to the non-electronics companies are more likely to manipulate earnings.
40
Hu, Yung-Chun, and 胡永純. "The Association between the Earnings Forecasts and Earnings Management." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/86089741788266918687.
41
Liao, Wen-San, and 廖文森. "An analysis of management performance of Taiwan’s Irrigation Association." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/25856393221633426428.
Анотація:
碩士國立雲林科技大學
工業工程與管理研究所碩士班
94
The purpose of the Irrigation Associations is to continuously perform the government’s farm irrigation policies. Its business widely covers agriculture, water, land, irrigation, and technology resources. And its major task is to implement and execute farm irrigation business to fulfill the requirements of the agriculture policy. Furthermore, as the growth of the sociality, environment changes, and the impact of participating WTO (World Trade Organization), how to effectively relocate the internal resources and how to improve its performance are a big challenge and a worthwhile study topic for irrigation associations. This study, based on the farm irrigation data of Taiwan irrigation associations from year 2001 to year 2004, quantifies the performance of irrigation associations by data envelopment analysis, regarding to the relative items including year-round expense, financial support, the length of the route, the used volume of irrigation water, and so on. This study results/conclusions could potentially serves as an important reference for associations’ managers to create effective and optimal management strategy. According to this study, we found that: 1) The overall average value of performance is the highest one in 2002; while is the lowest one in 2004. 2) The relatively effective irrigation associations reduce from 10 associations to 2 associations during year 2001 and year 2004. 3) The factors affected the quantified performance are identified as association management, the effective utilization of internal resources, and reducing the cost of the waste. 4) The performance of the city-style irrigation association is reducing gradually; while the performance of country-style one is still keeping the same performance value during 2001 and 2004. Moreover, from this study we also found that all irrigation associations in Taiwan exists the unbalance financial issue in general. If they can adjust and review their investments from time to time, they should be able to optimize their relative value of performance.
42
HUANG, GUAN-JHEN, and 黃冠蓁. "The Association between Internal Audit Quality and Earnings Management." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/jy997z.
Анотація:
碩士國立雲林科技大學
會計系
105
The purpose of this study is to explore the relationship between the characteristics of internal auditors (IAs) and earnings management (proxied by the absolute values of discretionary accruals (|DA|) and real earnings management (REM), respectively). Due to the difficulty in accessing internal audit data, this study designs the questionnaire and sent it to internal audit executives to acquire five individual measures of internal audit quality—numbers of IAs, on-the-job experience, training hours, percentage of IAs who have the professionally certified, and the probability of professional staff turnover that was placed inside the company—and one composite measure for the quality of Internal Audit Function (IAF). The evidence indicates that the composite IAF quality measure is negatively associated with the level of |DA| and REM. The results purport of the better the IAF quality, the lower the level of |DA| and REM. In respect of individual IAF quality measures, the empirical results show that numbers of IAs, on-the-job experience, training hours, and percentage of IAs who have the professionally certified are negatively associated with the level of |DA|. And there is a positive relation between the probability of professional staff turnover that was placed inside the company; nothing else but numbers of IAs, training hours, and percentage of IAs who have the professionally certified are negatively associated with the level of REM.
43
Wu, Chia-Chien, and 吳嘉倩. "The Association between Key Audit Matters and Earnings Management." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/w3k784.
Анотація:
碩士中原大學
會計研究所
106
The previous audit report, irrespective of the type of organization of the company, did not differ in the method of preparation and failed to effectively communicate important information about the audit process to the users of the financial statements. As the purpose and cost effectiveness of checking the financial statements of listed companies and non-listed companies is different, auditing standard No. 57 has different for the preparation of audit reports for listed companies and non-listed companies. In addition to enhancing the transparency and information value of financial reports, the new inspection report is characterized by key audit matters that enhance the communication between the accountants and investors and corporate governance units, and promote the attention of the management of the company to the disclosure of financial reports. This paper uses the disclosure of key audit matters to explore whether or not to influence managers'' earnings management and divide the disclosure of key audit matters into two parts. Are the matters involved in key audit matters and the number of words reported in key audit matters. The empirical results are as follows. The key audit matters involve revenue items and asset items. There is no correlation between the company''s earnings management. There is a positive correlation between the management of surplus items involving expense items, and the possibility of exposing this part of the project will make the company''s earnings management more likely. In the second part of the measurement of the number of words, the empirical results show that the number of key audit reports has a significant positive correlation with earnings management. It means that when the company''s level of earnings management is higher, the more words the accountant has issued a key audit statement, the new type of audit report requires that the accountant should communicate with the management and communicate the most important matters of the financial statement of the current financial statement. The accountant will remind the financial information user of the facts in a more detailed report. The results also indicate that the accountant''s use of word count to reflect the relevance of managerial earnings management is a non-linear relationship. It also means that if there are too many word counts, information users may be overloaded.
44
Chen, Yu-Wen, and 陳郁雯. "The Association between Audit Partners’ Burden and Earning Management." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/3nymrh.
Анотація:
碩士淡江大學
會計學系碩士班
106
In this study, a total of 9,679 observations from Taiwan’s listed and OTC companies were sampled from 2010 to 2016 to examine whether the auditing efficiency of auditors affects the earnings management of the company. When the auditing efficiency of the accountants improves, so does the audit quality. However, when the auditor’s number of clients become excessive, audit quality may deteriorate. This paper uses the number of firms audited by the accounting firm and the total assets of the audited company to capture the auditing efficiency of accountants. In addition, accrual-based earnings management and real earnings management are used as proxy variables for audit quality. This research explores whether higher audit burden will affect the audit quality of accountants. The empirical results show that auditor industry experts and auditing efficiency have a significant negative correlation with the absolute value of discretionary accruals (|DA|), and real earnings management (REM). This suggests that the auditing experience can improve auditing efficiency and the more audits performed, the better the accountants’ skills. Auditors with higher auditing efficiency are better able to curb the company’s level of accrual-based earnings management and real earnings management. However, when the number of audits become excessive, the audit quality of industry expert accountants will decline.
45
Tseng, Shin-Yi, and 曾心怡. "The Association of Ownership Structure, Collateral, and Earnings Management." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/36117760512382908736.
46
LIN, SHU-CHING, and 林淑靜. "The Association between Corporation Tax Expense and Earnings Management." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/20116557209280048682.
Анотація:
碩士世新大學
財務金融學研究所(含碩專班)
104
The income tax rate decreases after the 2009 Profit-seeking Enterprise Income Tax in Taiwan. This study examines whether the reduction of tax rates leads to firms’ real earnings management, and whether corporate governance mitigates earnings management following the decreased tax rate. This study uses Roychowdhury’s (2006) measure of real earnings management: abnormal cash flows of operating activities, abnormal inventory production, and abnormal discretionary expenditures. Based on public companies during 2005~2014 in Taiwan, the empirical results indicate that earnings management increases following the reduction of income tax rate. Firms’ board size is negatively associated with real earnings managements.Overall we do not find that corporate governance is beneficial to mitigate earnings management after the decrease of tax rate
47
Yeh, Chun Tzu, and 葉郡慈. "The Association between Excess Cash Holdings and Earnings Management." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/50850813581083308951.
48
Lee, Shu-Wen, and 李淑雯. "The Association between Deferred Tax Expense and Earnings Management." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/w4h6m5.
Анотація:
碩士銘傳大學
會計學系碩士班
93
ABSTRACT We assess the usefulness of deferred tax expense (DTE) in detecting earnings management. Assuming greater discretion under GAAP than under tax rules, and assuming managers exploit such discretion to manage income upward primarily in ways that do not affect current taxable income, then such earnings management will generate book-tax differences that increase deferred tax expense. Building on evidence of earnings management in Burgstahler and Deichec(1997),Mills and Newberry(2001) Phillips, Pincus and Rego(2003), we evaluate the incremental abilities of deferred tax expense and two accrual-based measures to detect earnings management to meet or slightly beat two earnings targets: (1) to avoid reporting an earnings decline, (2) to avoid reporting a loss. The results are consistent with the incremental usefulness of deferred tax expense in detect earnings management. Deferred tax expense is incrementally useful to modified Jones model abnormal accruals and forward-looking abnormal accruals in detect earnings management to avoid an earnings decline, and is incrementally useful beyond modified Jones model abnormal accruals in detect earnings management to avoid a loss. DTE is not incrementally useful to forward-looking abnormal accruals in detect earnings management to avoid a loss. The evidence in our paper suggests that DTE can supplement accrual measures in detect earnings management to avoid an earnings decline and to avoid a loss.
49
陳彬弘. "The Association between Internal Audit and Enterprise Risk Management." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/49058700763047325898.
Анотація:
碩士國立政治大學
會計研究所
94
The purpose of this study is to investigate the current status of enterprise risk management (ERM) in Taiwan public-listed firms and its impact on the internal audit function. We use a research questionnaire to explore the following issues: (1) the current status of ERM in the sample Taiwan public firms, (2) the key factors affecting the implementation of ERM, (3) the role that an internal audit function plays in the ERM process, and (4) the potential gaps between internal auditors’ perceptions of their roles in the ERM process and what they are actually playing in such a process. Our results show that the public companies in Taiwan are, in general, still at the early stage of ERM implementation. They are still lack of managing positions in charge of corporate risk management. Internal audit engagements, however, are becoming more risk-oriented. This development is helpful in promoting ERM. Among the key factors affecting ERM are: (1) the support from management, (2) the ratio of independent directors in the board, (3) the degree of participation by internal auditors in the ERM process that CEO and CFO demand, and (4) the presence of a chief risk officer in the enterprise. Moreover, larger firms and those audited by the top four CPA firms are more advanced in implementing ERM. Our results also indicate that, during the ERM process, the roles played by internal auditors in Taiwan are not consistent with those specified in the ERM position paper issued by the Institute of Internal Auditors (IIA). The main differences are in the areas of “roles the internal auditor should not play” and “the roles played under protective measures”. This may be due to the fact that ERM in Taiwan is still at its early stage and internal auditors are, therefore, asked to take more responsibilities in a firm’s ERM process. In order to maintain their independence and objectivity, however, internal auditors should follow the IIA’s professional standards and code of ethics and avoid taking the responsibilities of management.
50
Chen, Tai-chi, and 陳岱琪. "The Association between Corporate Governance Mechanisms, Characteristics of Top Management Team and Earnings Management." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/66310974405030855621.
Анотація:
碩士國立中正大學
會計與資訊科技研究所
98
This study examines whether an enterprise is monitored to reduce earnings management by corporate governance and whether top management team will affect earning management in different industries. About the relationship between top management team and earning management, the empirical results find in the non-electronics industry, the team size is significant negative with discretionary accruals and number of accounting educational background in the team is significant positive with accruals and manipulate non-operating income to smooth earning. About the relationship between corporate governance and earning management, the results show that in the electronics industry, the number of outside directors and supervisors and the higher proportion of corporate ownership of family or institution are significant positive with discretionary accruals. Companies are audited by four big accounting firms or information disclosure evaluation rating is significant negative with discretionary accruals. In addition, non-electronic industry, the higher the extent of shares as collateral by the board of directors is significant positive with discretionary accruals to manipulate earning. The proportion of corporate ownership of board directors or major shareholders is significant positive discretionary accruals to smooth earning. Companies are audited by four big accounting firms or the higher proportion of outside board directors that will not easily use non-operating income to manipulate earning.