Thesis (MBA)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: In an increasingly competitive and cost conscious business environment, the Chief information officer and business leaders are seeking to extract greater value from their technologies. At the same time, business employees are more technically proficient than they have ever been, largely on the back of emerging trends such as the consumerisation of Information and communications technology. The convergence of this need to extract greater value from technology, and an increasingly technology savvy employee is the trend known as user empowerment. User empowerment implies the transfer of responsibilities and activities traditionally performed within the Information and communications technology function of a business to the business operations function. In this report, the implementation of a user empowerment program is explored via a case study at Maitland Group South Africa, a financial services firm based in Cape Town, South Africa. Through this study, user empowerment is shown to have significant benefits to the business operations, improving the job satisfaction experienced by business employees who felt they were able to add additional value to the daily operations. In addition, user empowerment is shown to decrease risk, increase operational agility, increase efficiency and improve quality, thereby resulting in an improved customer experience. The experience at Maitland Group South Africa as explored through the case study survey is aligned to this, with the business having achieved all of these benefits. The business has also experienced some negative impacts, especially in the first few months following the implementation of the program, resulting from a weak understanding and appreciation of Information and communications technology governance amongst business users. The concept of user empowerment is challenging to the Information and communications technology function, especially those who have traditionally favoured a centrally run command and control type model. The aversion the traditional Information and communications technology leader might have to user empowerment is realised if sufficient understanding of the software development lifecycle and associated governance processes are not transferred to business operations. In those instances where end-users are empowered to perform activities traditionally performed within Information and communications technology, without the appropriate understanding of best practice and good governance procedures, the overall risk to the business can be increased by empowering users. This risk is driven by poorly designed process, usually on the back of poor testing and weak supporting documentation. Overall though, if properly and appropriately executed, the benefits to the business of user empowerment far exceeds the possible negative consequences.

Thesis (PhD)--Stellenbosch University, 2013. / ENGLISH ABSTRACT: The convergence of the Internet, wireless technologies, and mobile devices has led to the development of a new paradigm of transacting, namely, mobile commerce. Because banking activities are easily digitised and automated, banks have seized the mobile transacting opportunity and have developed cellphone banking applications that allow more flexibility for bank clients than internet banking in terms of anywhere, anytime banking. For banks, considering the benefits associated with multi-channel customers, the ideal situation would be that bank clients using internet banking also adopt and continue to use cellphone banking in the future. Therefore, to assist marketing managers with the development of marketing strategies to enhance the concurrent use of internet and cellphone banking, this study investigates the influence of internet banking cognitive evaluations on the perceived usefulness and the perceived ease of use of cellphone banking in the formation of the intention to use and the continuance of use intention of cellphone banking. A literature review revealed that two consumer behaviour theories can guide crosschannel cognitive evaluations between the internet banking and cellphone banking channel namely, expectation-transfer theory and status quo bias theory. In the context of this study, expectation-transfer theory can explain cross-channel evaluative synergies from the internet banking channel to the cellphone banking channel, as well as dissynergies; whilst status quo bias underpins only evaluative dissynergies. These theories point to internet banking beliefs that could influence the perceived ease of use and perceived usefulness of cellphone banking. Based on the literature review, a conceptual model was developed of the formation of intention to use and the continuance of use intention of cellphone banking in an internet banking context. To assess the validity of the model empirically, data were collected from 678 users of only internet banking and 491 users of both internet and cellphone banking. The data collected in the empirical phase of the study were analysed using the structural equations modelling (SEM) software program AMOS 20.0. The results revealed that the perceived convenience and time saving of internet banking positively influence the perceived usefulness of cellphone banking for the users of both internet and cellphone banking. On the other hand, only the perceived convenience of internet banking influenced the cellphone banking usefulness perceptions of the users of only internet banking. Furthermore, internet banking trust and risk perceptions only influenced the cellphone banking usefulness perceptions of the users of only internet banking. Expectation-transfer in both cohorts was also confirmed between the ease of use perceptions of internet banking and the perceived ease of use of cellphone banking. The results also confirmed that internet banking facilitating conditions negatively influence the perceived usefulness of cellphone banking (evidence of status quo bias). The theoretical contribution of the study is apparent at three different levels. Firstly, the conceptual model of cross-channel cognitive evaluations extends the Technology Acceptance Model (TAM) with beliefs of a related technology as the determinants of perceived usefulness and perceived ease of use. Secondly, the study provides more insights into how cross-channel cognitive evaluations influence the formation of intention to use and the continuance of use intention of cellphone banking. And lastly, the study identifies additional sources of expectation-transfer and status-quo bias in the multichannel marketing context. The study provides valuable insights into internet – cellphone banking multi-channel consumer behaviour that should be considered by managers in the development of cellphone banking marketing strategies. To facilitate the conversion from internet banking to the concurrent usage of internet and cellphone banking, managers of cellphone banking services must ensure that the internet banking service is reliable and risk free. Equally important, cellphone banking must be marketed as a complementary channel to internet banking. In other words, the usefulness of cellphone banking must be emphasised in situations when the bank client is not near a computer to do internet banking or when he/she does not have the time or money to use a computer for internet banking. And lastly, to enhance the adoption of cellphone banking marketing communications must emphasise the similarities between internet and cellphone banking so that expectation-transfer between the two channels can influence behavioural intentions to adopt cellphone banking. Based on the results of the study, several recommendations can be made to enhance the continuance of use of cellphone banking. Firstly, marketing communications must remind the concurrent users of internet and cellphone banking of why they are using cellphone banking. The most important reason to remind them of is the usefulness of cellphone banking in situations where there is a lack of internet banking facilitating conditions. Marketing managers should also take note that cellphone banking users do not draw on internet banking trust and risk perceptions to form perceptions of the usefulness of cellphone banking. It may be that they only consider trust and risk perceptions directly related to cellphone banking. This conclusion emphasises the importance of cellphone banking trust and risk perceptions in cellphone banking continuance of use behaviour. Finally, the study quantified the influence of internet banking cognitive evaluations on the formation of intention to use and the continuance of use intention of cellphone banking. Considering this result, the study provides valuable information for marketing managers of cellphone services. The methodology employed can also guide future studies exploring cross-channel evaluations in a multi-channel marketing context. / AFRIKAANSE OPSOMMING: Die sameloop van maklike toegang tot die Internet, die ontwikkeling van draadlose tegnologieë en die beskikbaarheid van mobiele toestelle het gelei tot ʼn nuwe transaksieparadigma, naamlik mobiele handel. Aangesien bankaktiwiteite maklik digitiseer en outomatiseer, het banke die mobiele verrigtingsgeleentheid aangegryp en selfoonbankaanwendings ontwikkel wat vir bankkliënte meer buigsaamheid as internetbankdienste inhou wat ‘enige plek, enige tyd’ bankwese betref. Gegewe die voordele van multikanaal gebruik, is die ideaal vir banke dat kliënte wat internetbankdienste gebruik, ook selfoonbankdienste aanvaar en in die toekoms bly gebruik. Met die oog daarop om bemarkingsbestuurders by te staan in die ontwikkeling van bemarkingstrategieë om die gelyktydige gebruik van internet- en selfoonbankdienste te bevorder, ondersoek hierdie studie die invloed van kognitiewe evaluerings oor internetbankwese op die waargenome nuttigheid en waargenome maklike gebruik van selfoonbankdienste in die vorming van die gebruiksvoorneme en voortgesette gebruiksvoorneme ten opsigte van selfoonbankdienste. ʼn Literatuuroorsig het getoon dat twee verbruikersgedragsteorieë kruiskanaal kognitiewe evaluerings tussen die internetbankkanaal en selfoonbankkanaal kan voorlig, naamlik, Verwagtingsoordragteorie (“Expectation-transfer Theory”) en Status Quo Vooroordeel Teorie (“Status Quo Bias Theory”). In die konteks van hierdie studie kan Verwagtingsoordragteorie kruiskanaalevalueringsinergieë en dissinergieë van die internetbankkanaal na die selfoonbankkanaal toe verduidelik, terwyl Status Quo Vooroordeel Teorie slegs evaluerende dissinergieë stut. Hierdie teorieë belig internetbankoortuigings wat die waargenome nuttigheid en waargenome maklike gebruik van selfoonbankdienste kan beïnvloed. ʼn Konseptuele model van die vorming van die gebruiksvoorneme en voortgesette gebruiksvoorneme van selfoonbankdienste in ʼn internetbankkonteks is op grond van die literatuuroorsig ontwikkel. Met die oog daarop om die geldigheid van die model empiries te bepaal, is data van 678 gebruikers van slegs internet bankdienste en 491 gebruikers van internet sowel as selfoonbankdienste ingesamel. Die data wat tydens die empiriese fase van die studie ingesamel is, is met behulp van die strukturele vergelykingsmodelleringsagtewareprogram (“structural equations modelling” (SEM)) AMOS 20.0 analiseer. Volgens die resultate het die waargenome gerieflikheid en tydbesparing van internetbankwese die waargenome nuttigheid van selfoonbankdienste positief beïnvloed by gebruikers van beide internet en selfoonbankdienste. Hierteenoor het slegs die waargenome gerieflikheid van internetbankdienste die selfoonbankdiensnuttigheidswaarnemings van gebruikers van slegs internetbankdienste beïnvloed. Verder het internetbankdiensvertroue en risikowaarnemings slegs die selfoonbankdiensnuttigheid van die gebruikers van slegs internetbankdienste beïnvloed. Verwagtingsoordrag in beide kohorte is ook bevestig tussen die maklike gebruik persepsies van internetbankdienste en die waargenome maklike gebruik van selfoonbankdienste. Die resultate bevestig ook dat internetbankfasiliteringsomstandighede die waargenome nuttigheid van selfoonbankdienste negatief beïnvloed (manifestering van status quo vooroordeel). Die teoretiese bydrae van die studie blyk op drie vlakke. Eerstens brei die konseptuele model van kruiskanaal kognitiewe evaluerings die Tegnologie Aanvaardingsmodel (“Technology Acceptance Model” (TAM)) uit ten opsigte van oortuigings oor ʼn verwante tegnologie as die bepalers van waargenome nuttigheid en waargenome maklike gebruik. Die studie bied tweedens ook insigte in hoe kruiskanaal kognitiewe evaluerings die vorming van gebruiksvoorneme en voortgesette gebruiksvoorneme van selfoonbankdienste beïnvloed. Die studie identifiseer laastens ook addisionele verwagtingsoordrag- en status quo vooroordeel bronne in die multikanaalbemarkingskonteks. Die studie bied waardevolle insig oor internet – selfoonbankmultikanaal-verbruikersgedrag wat bestuurders in die ontwikkeling van selfoonbank-diensbemarkingstrategieë moet oorweeg. Om die oorskakeling van internetbankdienste na die gelyktydige gebruik van internet en selfoonbankdienste te fasiliteer, moet bestuurders van selfoonbankdienste verseker dat internetbankdienste betroubaar en risikovry is. Wat net so belangrik is, is dat selfoonbankwese as ʼn komplementêre kanaal tot internet bankwese bemark moet word. Die nuttigheid van selfoonbankwese moet, met ander woorde, beklemtoon word in situasies waar die kliënt nie naby ʼn rekenaar is vir internetbankgebruik nie of wanneer hy/sy nie die geld of tyd het om ʼn rekenaar vir internetbankdienste te gebruik nie. Laastens, om die aanvaarding van selfoonbankwese te versterk, moet bemarkingskommunikasiemateriaal die ooreenkomste tussen internet en selfoonbankwese op so ʼn wyse beklemtoon dat verwagtingsoordrag tussen die twee kanale gedragsvoornemens om selfoonbankdienste te aanvaar, beïnvloed. Verskeie aanbevelings spruit voort uit die resultate oor hoe die voortgesette gebruik van selfoonbankdienste verhoog kan word. Eerstens moet bemarkingskommunikasieboodskappe die gelyktydige gebruikers van internet en selfoonbankwese herinner waarom hulle selfoonbankdienste gebruik. Die belangrikste rede in hierdie verband is die nuttigheid van selfoonbankwese in situasies waar internetbankfasiliteringsomstandighede afwesig is. Bemarkingsbestuurders moet ook in ag neem dat selfoonbankgebruikers nie op internetbankvertroue en risikowaarnemings steun om persepsies oor die nuttigheid van selfoonbankwese te vorm nie. Hulle oorweeg waarskynlik net vertroue en risikopersepsies wat direk met selfoonbankdienste verband hou. Hierdie gevolgtrekking beklemtoon die belangrikheid van vertroue in selfoonbankdienste en riskowaarnemings in voortgesette selfoonbankgebruikgedrag. Laastens, die studie kwantifiseer die invloed van kognitiewe evaluering oor internetbankwese in die vorming van selfoonbankwese gebruiksvoorneme en voortgesette gebruiksvoorneme. Veral in die lig van hierdie resultaat bied die studie waardevolle inligting vir selfoonbankdiensbemarkingsbestuurders. Die metodes wat gebruik is, kan ook verdere studies waarin kruiskanaalevaluerings in ʼn multikanaal-bemarkingskonteks ondersoek word, rig.

Thesis (PhD (Business Management))--Stellenbosch University, 2008. / Since relationship marketing re-emerged as an approach to marketing, the concept was met with a great deal of interest. This interest resulted in relationship marketing being researched extensively, whilst businesses started to look for ways to build relationships with their clients. Relationships with clients can, however, only be managed if the dimensions contributing to the relationship are adequately identified. From an academic viewpoint, once all the relevant dimensions have been identified, these dimensions can be used to construct a model that can guide the management of long-term marketing relationships. The aim of this study was to identify the dimensions that are important when longterm marketing relationships in business-to-business (B2B) financial services are managed. The study started with a comprehensive review of the marketing literature. The literature review was followed by two empirical studies. The first empirical study was conducted among relationship managers, while the second empirical study focused on both the relationship managers and clients of a leading South African financial services provider. Both the relationship managers as well as the clients were part of the afore-mentioned financial services provider’s B2B domain. Phase 1 of the empirical research (the exploratory study) focused on an assessment of the perceptions of 75 relationship managers in respect of the importance of a number of pre-determined dimensions. A web-based approach was used and a questionnaire was developed according to the requirements of the Analytic Hierarchical Process (AHP) method. Based on the literature review and the results of the exploratory study, a set of 11 dimensions emerged as important for the management of long-term relationships in B2B financial services. The second phase of the empirical research focused on the perceptions of both relationship managers (the relationship manager sample) and B2B clients (the client sample). In the case of the relationship manager sample, a web-based questionnaire was sent to 300 relationship managers, while 400 clients participated in the client study. Relationship manager data were analysed by means of regression analysis whereas the client data were analysed with the aid of Structural Equation Modelling (SEM). The LISREL 8.80 software program was used to fit both the measurement model and the SEM model. The results of the study confirmed the important roles of especially trust and commitment on a person’s intention to stay in a relationship. Furthermore, the study found that relationship managers and clients appear to view the process of relationship management as an intricate process. Although relationship managers and clients differ on the importance of some of the further dimensions, agreement existed for the importance of especially satisfaction and communication. It was also found that relationship managers appear to over-estimate their performance levels on some of the identified dimensions. The uniqueness of the study lies in the simultaneous consideration of the perceptions of both relationship managers and clients. The most important contribution of the study is the construction of a model through which long-term marketing relationships in the B2B financial services industry can be managed.

The main thrust of this study argues that failure to account for the notion of power in considering learning in social contexts—like a working environment—inevitably presents an incomplete and unrealistic account of how learning actually is. Literature suggests that mainstream scholars and theorists have arguably pushed issues regarding the inter-connectedness of power and knowledge to the peripheral—resulting in both a paucity of theoretical coverage and empirical work on the subject. Through an interdisciplinary approach, this study takes inspiration from Foucault’s conceptualization of power—argued to provide a useful analytical framework for exploring power. Implications on how power impacts on learning in a contemporary workplace is viewed through the key ideas of ‘situated learning in communities of practice’ (Lave and Wenger). This study proposes that Foucault’s conceptualizations of power—regarding power as being relational and interconnected to knowledge—allows for a useful analytical framework that can sensitize our efforts towards understanding the power effects of knowledge with regards to learning at, and through, work practices, ultimately enabling us to re-work the concepts of ‘communities of practice’. The context of this study represents a professional knowledge-intensive workplace—Private Wealth Management (also referred to as Private Banking). Such contemporary work contexts—suggested to represent rather different environments vis-à-vis craft-like professions, for example—are argued to represent a more complex, conflicted and competitively-induced platform for learning. The wider regulatory environment was found to have strong influences in shaping the learning environment, representing both opportunities and restrictions for the bankers. Assessment based, compliant-driven and structured-training efforts were key drivers of the learning environment. Social interpersonal skills and professional relationships were observed as being integral and found to involve elements of power inequality, both within and across boundaries to which participants mediated, negotiated and often times obfuscated to effect power shifts through their discursive practices. Skills and perspectives, with regards to learning, evolved as the banker’s career trajectory progressed. Power punctuated not only the social network of relationships, but was also noted at the organizational level, via both explicit and implicit controls. Participants described purposeful thoughts and actions: mediating learning and strategizing outcomes in the respective environments with conflicted identity that requires balancing self, belongingness and directed efforts towards meeting the expectations of organization, respective clients and self.

A research report submitted to the Faculty of Commerce, Law and Management, University of Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (Specialising in Taxation) / The taxation of financial services is challenging from a Value-Added Tax (VAT) perspective. Conceptually, VAT should apply to any fee for services but where financial services are concerned, there is difficulty in quantifying the value-added by these institutions. According to the First Interim Report on Value-Added Tax for the Minister of Finance (the Davis Tax Committee report) most jurisdictions have therefore opted to exempt financial services from VAT. In South Africa, financial services are exempt from VAT, however, where an explicit fee is charged as consideration for a supply, it will be taxed. The South African VAT legislation provides for the denial of input tax on costs incurred to generate exempt supplies. The burden of an irrecoverable VAT cost exposes the financial industry to hindrances such as vertical integration and tax cascading. Certain VAT jurisdictions have however implemented policies to reduce the overall cost of financial institutions. This study will therefore analyse the alternate VAT methods to determine whether a more viable mechanism of taxing financial services in South Africa, exists. Key words: Apportionment, cascading, implicit fees, input tax, efficiency, exemption, explicit fees, equity, full taxation approach, neutrality, simplicity, standard rate, reduced input tax credit, value-added, VAT grouping, vertical integration, zero-rating / MT2017

The aim of this thesis is to analyze selected principles of management of Bata company and to compare it with current principles of management in selected company. Based on the analysis, there are introduced suggestions for improvement of the principles of management applied so far in order to improve business performance in selected areas, which are retail and human resources.

Credit is seen in Economic Literature as one of development drivers, promoting investment, smoothing consumption, allowing for risk sharing and the use of new production technologies. Our objective is to analyze if the physical presence of banks through bank branches is still relevant to develop local credit markets in Brazil. Since there are unobservable market characteristics that could drive both credit and bank entry, the relation between credit and branches may suffer from endogeneity. Therefore, the simple regression of credit on bank branches would be biased. To try to deal with this endogeneity, we employ an IO framework to model firm entry and use the estimated result as an instrument for observed bank branches. We find that estimations using expected values or predicted probabilities of bank branches show little to no effect of bank branches on credit. The same result is achieved when using a second IO model as an additional analysiss / A Literatura Econômica de desenvolvimento aponta o crédito como um dos determinantes do desenvolvimento econômico, que promove investimentos, suavização do consumo, mitigação do risco e uso de novas tecnologias de produção. O objetivo deste trabalho consiste em analisar se a presença física de bancos por meio da agência bancária ainda é relevante para o desenvolvimento de mercados locais de crédito no Brasil. A relação entre crédito e agências bancárias pode sofrer de endogeneidade, uma vez que existem características de mercado não-observáveis que podem afetar tanto crédito quanto a entrada de bancos nos mercados. Para tratar esta endogeneidade, se propõe o uso de um framework de OI para modelar a decisão de entrada de firmas. A partir destes modelos, utiliza-se o resultado previsto como instrumento para as agências bancárias observadas. O resultado encontrado é de que, ao utilizar o valor esperado de agências ou a probabilidade estimada de haver agência, o impacto de agência em crédito se reduz significativamente e é nulo na maioria das especificações e para a maior parte dos anos da amostra. O uso de um segundo modelo de OI como teste secundário teve o mesmo resultado

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-10-26T14:33:25Z No. of bitstreams: 1 Sérgio Wesner Viana_.pdf: 2691875 bytes, checksum: f5a4e8ba90b5fdb9007bae07385d9be3 (MD5) / Made available in DSpace on 2015-10-26T14:33:25Z (GMT). No. of bitstreams: 1 Sérgio Wesner Viana_.pdf: 2691875 bytes, checksum: f5a4e8ba90b5fdb9007bae07385d9be3 (MD5) Previous issue date: 2015-07-29 / Nenhuma / A presente dissertação tem por objetivo analisar a percepção dos micros e pequenos empresários de vinícolas localizadas no Arranjo Produtivo Local da Serra Gaúcha em relação à disponibilidade de crédito. Considerando a existência de restrições de crédito para as micro e pequenas empresas no Brasil, avalia-se como as empresas que se organizam em um Arranjo Produtivo Local (APL) conseguem mitigar as restrições de crédito. Para isso, utilizou-se do método survey para análise das micros e pequenas vinícolas do APL localizadas no Vale dos Vinhedos, utilizando um questionário como instrumento de coleta de dados. Ainda, com vista a identificar os agentes financiadores com linhas de crédito específicas para este aglomerado, realizaram-se entrevistas com os gerentes dos bancos que atendem a região. Por fim, verificou-se que, além de somente três bancos atenderem o APL Vitivinicultura da Serra Gaúcha com produto específico, todos os três ofertam apenas um tipo de linha de crédito. Consequentemente, a linha é pouco adquirida pelos micros e pequenos empresários do setor, os quais – ainda que percebam a importância da oferta de crédito para o aumento da competitividade – avaliam a atual oferta com características desproporcionais as suas realidades. Portanto, demonstrou-se que o fato das micros e pequenas empresas estarem organizadas em um APL não estão obtendo vantagens na aquisição de crédito em relação as linhas gerais de financiamento. / This dissertation aims to analyze the perception the business owners the micro and small wineries located in the Local Productive Arrangement in the Serra Gaucha about the credit availability. Considering the existence of the financial constraints of the Brazilian banks for micro and small firms, was evaluated as the companies organized in a Local Productive Arrangement (APL) can mitigate these constraints. Thus, this research analyzes the credit supply in the perception of the micro and small wineries in the Local Productive Arrangement of the Serra Gaúcha context. For this, there was used a survey methodology to analyse micro and small wineries in APL situated in the “Vale dos Vinhedos” region (Rio Grande do Sul), with data collected through a semi-structured questionnaire. In addition, the financing agents that offer specific lines of credit for this group of companies were identified, through interviews with managers of banks of this area. It was found that only three financial institutions attend to the APL of the Wine of the Serra Gaucha and offer a range with only one type of credit line. Consequently, the credit line is underused by the micro and small business sector, which - although recognize the importance of the credit improvement to increase competitiveness - consider the current offering with characteristics disproportionate to their realities. Then, it was shown that micro and small companies organized in a APL are not getting any advantage in the obtainment credit, considering the general lines of financing.

Using tax accrual quality as a proxy for audit quality, I investigate whether companies that significantly decreased APTS surrounding the effective date of the Public Company Accounting Oversight Board’s 2006 Rules on Ethics, Independence, and Tax Services experienced an improvement in audit quality after the change. Given the specific target of the PCAOB 2006 restrictions is companies aggressively avoiding taxes with the assistance of APTS, I also investigate whether companies associated with tax aggressive services are also more likely to experience an improvement in audit quality following the reductions in APTS. Results suggest an increase in audit quality due to a reduction in economic bonding following APTS restrictions. Consistent with the economic bonding theory, companies that significantly reduced APTS experienced a larger improvement in audit quality after the change compared to companies that did not significantly reduce APTS. For tax aggressive companies, those that reduced APTS did experience a significant increase in audit quality after the change compared to tax aggressive companies that did not significantly reduce APTS. Moreover, companies considered important tax clients by their audit firms that significantly reduced APTS did experience a marginally greater increase in audit quality after the change compared to other important tax clients that did not significantly reduce APTS. Overall, my results indicate that the PCOAB 2006 restrictions were effective in decreasing APTS and economic bonding, thereby leading to improved audit quality, especially among companies associated with tax aggressive services. Accordingly, concerns for loss of knowledge spillover seem to be minimal. There are few studies that investigate the effectiveness of the PCAOB 2006 restrictions on audit quality. Therefore, my study fills this void by using a tax specific measure of audit quality, tax accrual quality, to specifically examine the target of the restrictions— audit clients that are associated with aggressive tax services. My study confirms and expands APTS, economic bonding, audit quality, tax accrual quality, and tax aggressive research, and also provides insight into and support for current policy debates concerning APTS and tax aggressive services. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2017. / FAU Electronic Theses and Dissertations Collection

The objective of this master thesis is to analyze the contemporary situation on the Czech banking market in terms of investments into marketing communications. The efficiency of investments into marketing communications is analyzed in terms of awareness of banks surveyed, namely recognition, recall and Top Of Mind. This master thesis consists of three parts. The first part provides theoretical background and the base of the analysis. This part includes the objectives of communication on the banking market and the ways how to measure these objectives. The second part, the analytical part, is focused on the main objective and particular banks which are subjects of the analysis. In this part, hypotheses are defined. I will try to prove these hypotheses afterwards. In case of opposite results I will try to find out why my hypotheses were incorrect. The third part is focused on the conclusions of the analysis and to provide information for investment decisions in following periods.