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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
11

A summery in English of the master thesis: The influence of the accounting law : An evaluation of the annual reports among non-profit associations

Wållberg, Maria January 2009 (has links)
We have in this master thesis chosen to evaluate limit us to the non-profit fundraising associations. The evaluation is based on what Vedung(1998) the side-effect model, where we have the purposes of the law as the point of departure, to see that these law purposes are fulfilled. With this model we have also seen if there are any side-effects that were not foreseen. In the analysis we have compared the non-profit associations’ annual reports with each other and with one profit making limited company. The evaluation shows that the annual reports are now more alike than before, both between each other and with the profit making limited company. However there is still room for the associations to use the annual report in a marketing-oriented way, to “sell” themselves to the stakeholders. Before 2001 it was almost impossible to compare the non-profit associations’ annual reports. The profit making limited companies annual reports are much more focused on numbers, this probably has to do with that the stakeholders’ wishes return on investment. A donor to a non-profit association rather wants to know that his/her money have done someone’s life to the better. Our conclusions in this master thesis are that the new accounting law have affected the non-profit associations’ annual reports, this when they now are obligated to form its accounting according to ÅRL. But in the same time we also believe that the law not only has affected how the annual reports are formed. The expectations from the stakeholders, the accountants etc. also forms how they arrange the annual report, have also been affected. If any side effects that have arisen since the law changed among the non-profit associations’ annual reports are not easy to find. This is because it is still differences between a profit making limited company and a non-profit association, but they are now under the same annual report rules. / Syftet med uppsatsen är att utvärdera om årsredovisningarna hos ideella föreningar har påverkats efter att man 2001 valde att skriva om bokföringslagen så den nu gäller ett större antal företag. Anledningen till att man valde att ändra bokföringslagen var att få normgivningen mer enhetlig och generell. Innan 2001 var normgivningen spridd på flera olika lager, vilket ledde till att allt blev mer komplicerat än vad det behövde vara, menade vissa. Vi har i denna uppsats valt att utvärdera ideella insamlingsorganisationer för att avgränsa oss. Utvärderingen utgår från vad Vedung (1998) kallar bieffektmodellen, där vi har som utgångspunkt syften med lagen, för att se om dessa syften levdes upp till. Vi har även i och med denna modell sett på om det blev sidoeffekter av lagen, som inte var meningen från början. I analysen jämför vi de ideella föreningarnas årsredovisning med varandra och med ett vinstdrivande företag. Utvärderingen visar på att årsredovisningarna nu är mer lika varandra, både mellan varandra och med ett vinstdrivande företag. Dock finns det ett utrymme i årsredovisningen som föreningarna använder på ett reklaminriktat sätt, för att sälja in sig till intressenterna. Innan 2001 var det i princip omöjligt att jämföra de ideella föreningarnas årsredovisningar. Det vinstdrivande företagets årsredovisning är mycket mer inriktat på siffror och detta har antagligen att göra med att deras intressenter är vinstintresserade. En bidragsgivare till en ideell förening vill förmodligen istället veta att det man har skänkt pengar till har gjort att någon har det bättre nu. Våra slutsatser i uppsatsen är att bokföringslagen har påverkat de ideella föreningarnas årsredovisningar, detta då de nu är tvingade till en mall enligt ÅRL. Men samtidigt tror vi att inte bara lagen har påverkat hur årsredovisningarna utformas. Förväntningar från intressenterna, samma revisor eller andra mallar på hur de kan lägga upp årsredovisningar påverkar även det. Sidoeffekter som har uppstått i och med att lagen ändrades är att årsredovisningarna hos ideella föreningar inte är helt enkla att läsa av. Detta då det i grunden ändå är skillnader mellan ett vinstdrivande företag och en ideell förening, men att de nu går under samma redovisningsregler.
12

Redovisning av jämställdhet i större svenska revisionsbyråers års- och hållbarhetsredovisningar / Larger swedish auditing firms reporting on gender equality in annual and sustainability reports

Lindelöf, Stina, Stensson, Sofia January 2014 (has links)
Bakgrund och problem: Jämställdhet är ett aktuellt ämne som diskuteras bland både forskare och medier. Revisionsbranschen anses som en jämställd bransch samtidigt som undersökningar visar att kvinnor i de större företagen inte uppfattar den så jämställd som den genom könsfördelningen verkar vara. Forskare menar att det är viktigt att följa hur information om kvinnor och män redovisas i företags års- och hållbarhetsredovisningar för att se hur uppfattningar förändras över tid. Studier har genomförts i syfte att se hur företag redovisar sociala faktorer, såsom jämställdhet, men dessa finnes underrepresenterade i Sverige vilket leder fram till studiens problemformulering:   Vad redovisar större svenska revisionsbyråer om jämställdhet i sina års- och hållbarhetsredovisningar och hur har denna redovisning förändrats från räkenskapsår 2007/2008 till och med räkenskapsår 2011/2012?   Syfte: Syftet med studien är att identifiera och beskriva vad större revisionsbyråer i Sverige redovisar om jämställdhet i sina års- och hållbarhetsredovisningar för att få bättre insikt i denna redovisning. Delsyftet är även att beskriva hur denna redovisning har förändrats från räkenskapsår 2007/2008 till och med räkenskapsår 2011/2012 för att se hur engagemanget i frågan utvecklats. Metod: Års- och hållbarhetsredovisningar från de fyra största revisionsbyråerna i Sverige studerades från räkenskapsår 2007/2008 till och med räkenskapsår 2011/2012. Den metod som användes för att samla in informationen var en kvalitativ innehållsanalys där en undersökningsmall som följde Weberprotokollet utformades. Resultat och slutsatser: Endast ett av företagen redovisade ett uppsatt mål om jämställdhet i sina rapporter men företagen uttryckte istället jämställdhet som en strävan eller utmaning. Företagen redovisade lagstadgad könsuppdelad statistik och frivilliga upplysningar om jämställdhet. Däremot var redovisningen om jämställdhet bristfällig hos några av företagen vilket gjorde att det var svårt att identifiera tydliga förändringar. De redovisade frivilliga upplysningar vilket skulle kunna förklaras med att de redovisar detta i syfte att skapa legitimitet gentemot sina intressenter. Nyckelord: Jämställdhet, legitimitet, intressenter, redovisning, årsredovisningar, hållbarhetsredovisningar / Background and problem: Gender equality is a current topic discussed among researchers and the media. The audit industry is considered as an equal branch while surveys show that women in the larger companies do not perceive it as equal as gender balance appears to be. Researchers believe that it is important to monitor how information about women and men is reported in the company's annual and sustainability reports to see how perceptions change over time. Research has been carried out to see how companies report on social factors such as gender, but these studies are underrepresented in Sweden, which leads to the study´s question: What do major Swedish auditing firms report about gender equality in their annual and sustainability reports and how has this reporting changed between 2007/2008 – 2011/2012?   Purpose: The purpose of this study is to identify and describe what the major auditing firms in Sweden report on gender equality in their annual and sustainability reports to gain a better understanding of this reporting. Another purpose is to describe how this report has changed between 2007/2008 – 2011/2012 to see how the involvement has developed. Method: Annual and sustainability reports from the four largest auditing firms in Sweden were studied between 2007/2008 – 2011/2012. The method used to collect the information was a qualitative content analysis where a list that followed the Weber protocol was created. Results and conclusions: Only one company reported a goal of equality in its reports, but all companies expressed equality as an ambition or challenge. The companies reported statutory gender statistics and voluntary disclosures. The results showed, however, that the reporting of equality was deficient in some of the companies that made it difficult to identify changes. They reported voluntary disclosures, which could be explained by that they report this in order to create legitimacy to their stakeholders. Keywords: Gender equality, legitimacy, stakeholders, accounting, annual reports, sustainability reports
13

Use of visual materials in an annual report of a local health department a thesis submitted in partial fulfillment ... Master of Public Health ... /

Davenport, Doris. January 1944 (has links)
Thesis (M.P.H.)--University of Michigan, 1944.
14

Use of visual materials in an annual report of a local health department a thesis submitted in partial fulfillment ... Master of Public Health ... /

Davenport, Doris. January 1944 (has links)
Thesis (M.P.H.)--University of Michigan, 1944.
15

Zhodnocení finanč ní situace konkrétního podniku metodami finanční analýzy / Assessment of the financial situation of a concrete company through methods of financial analysis

VIOLOVÁ, Aneta January 2012 (has links)
This thesis evaluates the financial performance of selected firm during the period of ten years. For the purpose of this thesis were used known methods and tools of financial analysis. The source of the financial analysis were the data from the annual reports of the company. Based on the results obtained was reviewed the company's financial situation and were suggested measures that could lead to the improvement of its economic and financial situation.
16

Transparência no Setor Público: uma análise do nível de transparência dos relatórios de gestão dos entes públicos federais no exercício de 2010 / Transparency in public sector: an analysis of transparency level of annual reports of the Federal Public bodies in year 2010

Maria Amália da Costa Bairral 06 February 2013 (has links)
Essa dissertação objetiva oferecer uma contribuição acadêmica sobre o nível de transparência pública federal nos relatórios de gestão anuais e os incentivos (político, institucional, governamental, social e financeiro) associados à divulgação da informação. Aborda-se, a perspectiva do conflito de agência, assimetria informacional e public accountability na divulgação da informação pública, isto é, os gestores governamentais tendem a disponibilizar uma informação assimétrica ao cidadão. A pesquisa é empírico-analítica com regressão linear múltipla e análise de corte transversal nos relatórios de gestão de 2010 de 115 entes públicos federais. Para tanto foi construído um índice de transparência pública federal (total, obrigatório e voluntário) dicotômico (binário) e policotômico (ponderado), baseado em estudos anteriores e na legislação nacional, adaptado ao cenário brasileiro. Os resultados apontam um baixo nível de transparência pública federal (50%) dos itens de evidenciação, deficiência de compliance com as práticas de evidenciação obrigatória (80%) e baixa aderência às práticas de evidenciação voluntária (19%). Ademais se verificou uma uniformidade na divulgação da informação pública (total, obrigatória e voluntária) entre os entes públicos da administração indireta (autarquias 54% e fundações 55%), mas diferenças estatísticas significativas quando considerados estes e os entes da administração direta (órgãos públicos 46%), que tendem a divulgar menos informação. Relativo aos incentivos se observa uma relação positiva do tipo do ente (incentivo governamental), da acessibilidade (incentivo social) e da demografia de pessoal (incentivo institucional) com o índice de transparência pública federal, enquanto a burocracia pública (incentivo governamental) apresenta uma relação negativa. Todavia o porte (incentivo político), tamanho do núcleo de gestão (incentivo institucional), receita orçamentária e dependência federal (incentivo financeiro) não apresentaram relação com o índice. Assim, a contribuição do estudo é revelar o atual estágio da transparência pública dos entes públicos federais, bem como os incentivos associados, e estas informações, podem ser oportunidades de melhorias na evidenciação da informação pública nos relatórios de gestão anuais. / This study aims to provide an academic contribution in determining the federal level of public transparency in the annual reports of public entities and identify the incentives (political, institutional, governmental, social and financial) associated with it. Covers up the prospect of agency conflict, asymmetric information and public accountability in the disclosure of public information, that is, government managers tend to provide an asymmetric information to citizens. The research is empirical-analytic with multiple linear regression and adopts a cross-sectional data analysis, using 2010 annual reports of 115 federal government entities. Using a self-developed federal transparency index (total, mandatory and voluntary) dichotomous (binary) and polichotomous (weighted), based on previous studies and national legislation, adapted to Brazilian scenario. The results indicate a low level of federal public transparency (48%) of the disclosure items, partial compliance with mandatory disclosure practices (81%) and low adherence to voluntary disclosure practices (19%). In addition there was a uniformity in disclosure of public information (total, mandatory and voluntary) between the public entities of indirect administration (municipalities - 54% and foundations - 55%) but statistically significant differences when considering these and the entities of direct administration ( public agencies - 46%), who tend to disclose less information. Results from multiple regressions analysis show a positive relationship between type of entity (governmental incentive), accessibility (social incentive) and personal demographics (institutional incentive) and the federal public transparency index, while public bureaucracy (governmental incentive) showed a negative relationship. However the size (political incentive), core size management (institutional incentive), federal budget revenue and reliance on federal (financial incentive) were not related with the index. Thus, the contribution of the study is to reveal the current state of public transparency of federal government entities as well as the associated incentives, and this information may be opportunities for improvements in disclosure of public information in annual management reports.
17

The Rise of Non-financial performance Measures in Annual Reports. An Analysis of ATX-listed Companies

Mühlbacher, Jürgen, Siebenaler, Tom, Würflingsdobler, Ulrike January 2016 (has links) (PDF)
Purpose of the article: In the past, annual reports only included financial measures. More recently, this shareholder value approach has been criticized of leading to a strategic short-term orientation. Consequently, the use of strategic performance measurement systems (SPMSs), namely the Balanced Scorecard (BSC), is proposed to communicate non-financial measures to investors and stakeholders. Besides the distribution of critical information, the disclosure of non-financial measures should strengthen the employees' commitment to the long-term strategy. The purpose of the article is thus to reveal whether Austrian companies disclose their strategic performance measures in their annual reports. Methodology/methods: Two observation points, 2002 and 2012, were chosen to analyse the annual reports of companies listed on the ATX. This period of time allows to observe changes as well as new trends. The annual reports have been downloaded from the companies' homepages or received via email or post. A document and content analysis, followed by a frequency analysis, has been applied to identify several non-financial measures with regard to the following BSC-derived perspectives: Customer perspective, internal business perspective and innovation and learning perspective. Scientific aim: The scientific aim of the following study is to examine the extent to which non-financial performance measures are displayed in annual reports. Findings: The analysis of the annual reports showed a tremendous increase in non-financial measures in the time period between 2002 and 2012, which solely arose from the augmented disclosure activities of the innovation and learning perspective. On the other hand, the customer and internal perspectives decreased in importance. Moreover, the top ten measures in 2002 have changed and are dominated by diversity and environmental issues in the year 2012. Conclusions: Similar findings in the literature as well as the influence of legal disclosure requirements are discussed. Possible limitations are the sole use of the Balanced Scorecard as a SPMS or the chosen time period of ten years.
18

Transparência no Setor Público: uma análise do nível de transparência dos relatórios de gestão dos entes públicos federais no exercício de 2010 / Transparency in public sector: an analysis of transparency level of annual reports of the Federal Public bodies in year 2010

Maria Amália da Costa Bairral 06 February 2013 (has links)
Essa dissertação objetiva oferecer uma contribuição acadêmica sobre o nível de transparência pública federal nos relatórios de gestão anuais e os incentivos (político, institucional, governamental, social e financeiro) associados à divulgação da informação. Aborda-se, a perspectiva do conflito de agência, assimetria informacional e public accountability na divulgação da informação pública, isto é, os gestores governamentais tendem a disponibilizar uma informação assimétrica ao cidadão. A pesquisa é empírico-analítica com regressão linear múltipla e análise de corte transversal nos relatórios de gestão de 2010 de 115 entes públicos federais. Para tanto foi construído um índice de transparência pública federal (total, obrigatório e voluntário) dicotômico (binário) e policotômico (ponderado), baseado em estudos anteriores e na legislação nacional, adaptado ao cenário brasileiro. Os resultados apontam um baixo nível de transparência pública federal (50%) dos itens de evidenciação, deficiência de compliance com as práticas de evidenciação obrigatória (80%) e baixa aderência às práticas de evidenciação voluntária (19%). Ademais se verificou uma uniformidade na divulgação da informação pública (total, obrigatória e voluntária) entre os entes públicos da administração indireta (autarquias 54% e fundações 55%), mas diferenças estatísticas significativas quando considerados estes e os entes da administração direta (órgãos públicos 46%), que tendem a divulgar menos informação. Relativo aos incentivos se observa uma relação positiva do tipo do ente (incentivo governamental), da acessibilidade (incentivo social) e da demografia de pessoal (incentivo institucional) com o índice de transparência pública federal, enquanto a burocracia pública (incentivo governamental) apresenta uma relação negativa. Todavia o porte (incentivo político), tamanho do núcleo de gestão (incentivo institucional), receita orçamentária e dependência federal (incentivo financeiro) não apresentaram relação com o índice. Assim, a contribuição do estudo é revelar o atual estágio da transparência pública dos entes públicos federais, bem como os incentivos associados, e estas informações, podem ser oportunidades de melhorias na evidenciação da informação pública nos relatórios de gestão anuais. / This study aims to provide an academic contribution in determining the federal level of public transparency in the annual reports of public entities and identify the incentives (political, institutional, governmental, social and financial) associated with it. Covers up the prospect of agency conflict, asymmetric information and public accountability in the disclosure of public information, that is, government managers tend to provide an asymmetric information to citizens. The research is empirical-analytic with multiple linear regression and adopts a cross-sectional data analysis, using 2010 annual reports of 115 federal government entities. Using a self-developed federal transparency index (total, mandatory and voluntary) dichotomous (binary) and polichotomous (weighted), based on previous studies and national legislation, adapted to Brazilian scenario. The results indicate a low level of federal public transparency (48%) of the disclosure items, partial compliance with mandatory disclosure practices (81%) and low adherence to voluntary disclosure practices (19%). In addition there was a uniformity in disclosure of public information (total, mandatory and voluntary) between the public entities of indirect administration (municipalities - 54% and foundations - 55%) but statistically significant differences when considering these and the entities of direct administration ( public agencies - 46%), who tend to disclose less information. Results from multiple regressions analysis show a positive relationship between type of entity (governmental incentive), accessibility (social incentive) and personal demographics (institutional incentive) and the federal public transparency index, while public bureaucracy (governmental incentive) showed a negative relationship. However the size (political incentive), core size management (institutional incentive), federal budget revenue and reliance on federal (financial incentive) were not related with the index. Thus, the contribution of the study is to reveal the current state of public transparency of federal government entities as well as the associated incentives, and this information may be opportunities for improvements in disclosure of public information in annual management reports.
19

Företagslegitimitet : Hur företag använder årsredovisningar / Corporate legitimacy : How companies use annual reports

Grip, Cornelia January 2021 (has links)
Företag deltar i en ständig process av legitimitet som tillåter dem att konkurrera inom sinmarknad. Legitimitet hjälper företag att bibehålla sin marknadsställning och baseras påföretags beteende. Uppsatsen syftar till att undersöka hur årsredovisningar används av företagför att behålla sin legitimitet genom företagsvärderingar. I sökandet inom ämnet hittades liteeller ingen tidigare forskning som undersöker hur svenska företag behåller legitimitet genomföretagsvärderingar i årsredovisningar. Intresset för ämnet kom från hur svenska företag kananvända årsredovisningar. Detta formade syftet för uppsatsen, dvs. för att få en bättre bildöver hur svenska företag kan använda årsredovisningar för att behålla sin legitimitet genomföretagsvärderingar. Uppsatsen har använt sig av nyinstitutionell teori för att analysera ochtolka den data som samlades in från aktiebolag. Uppsatsen kommer fram till att företag kananvända årsredovisningar som en form av strategi för att behålla sin legitimitet.Årsredovisningar användas för att visa de mål, värderingar, syften och utveckling som företaghar för att behålla legitimitet. Företag kan även visa upp de åtgärder de vidtar för att förbättrasin verksamhet och samhället i stort, något som kan ge företag trovärdighet om dessa åtgärderstämmer överens med de normer och värderingar samhället i stort har. Årsredovisningaranvänds på ett sätt som skapar tilltro till företaget. Om företag har hög legitimitet litarallmänheten mer på det som företaget visar och står för vilket skulle även kunna hjälpa attattrahera arbetskraft. / Businesses participate in an ongoing legitimization process that allows them to competewithin their markets. Legitimization helps companies maintain their business and marketposition and stems from corporate behaviour. This essay examines how annual reports areused by businesses to maintain their legitimacy through organization values. There is little orno research regarding how Swedish organizations maintain legitimization throughorganization values in annual reports. The interest for the subject comes from how Swedishcompanies use annual reports. This formed the purpose of the essay, to get a betterunderstanding over how companies can maintain legitimization. This essay uses neoinstitutional theory to analyse and interpret how companies utilize annual reports to maintainlegitimacy. The essay concludes the strategies that companies can use annual reports to showtheir companies’ goals, values, purpose, and developments that can maintain legitimacy.Companies can also show measures taken to improve themselves and society at large,something that could give companies trustworthiness if their actions are consistent with thenorms and values of society. Annual reports are used in a way that creates trust in thecompany. If the company have high legitimization then the public will trust them more andcould also help attract employees to the company.
20

An Analysis of Factors Associated with Voluntary Disclosure of Management's Responsibilities for Internal Control

Tanner, Margaret Morgan 08 1900 (has links)
The purpose of this study was to identify company characteristics associated with the presence of disclosures regarding internal control in the annual report. Gibbins, Richardson and Waterhouse [1990] have developed a framework from which to examine financial disclosure,. These authors define two dimensions of a company's disclosure position; opportunism and ritualism. I examined the association between variables representing the dimensions identified by these authors and a company's decision regarding disclosure of a management report on internal control. I compared specific characteristics of companies disclosing this information to those of companies not disclosing. The dependent variable represented the presence or absence of disclosure. I used logit analysis to test the significance of the chosen characteristics relative to the decision to include or exclude a management report on internal control in the annual report. My results were consistent with the existence of ritualism with respect to this issue. Reporting on internal controls was associated with membership in the Financial Executives Institute, auditor choice, certain industry designations and prior inclusion of such a report. FEI membership was closely related to initial reporting decisions as well'. I found evidence of opportunism as well. The likelihood of reporting on internal controls was related to company size (and presumably control strength), and growth rates. I also found an association between reporting and the issuance of publicly traded securities in the succeeding year and more moderate levels of debt relative to an industry average. In addition, I found that initial reporting decisions were associated with external events relating to potential legislation of the reporting issue. This research provides insight into the corporate response to reporting on internal controls.

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