Thesis (MBA)--Stellenbosch University, 2001. / ENGLISH ABSTRACT: The Africa Centre for Investment Analysis (AClA) at the University of Stellenbosch is undertaking the creation and maintaining of a capital markets database on historical financial and market data of all companies listed on various African stock exchanges (excluding South Africa). This study report aims at establishing a user's guide for the Centre's financial statement database in anticipation that the database will become a comprehensive source of vital market and financial information for investors in Africa. The guide describes the common format that was created so that African companies can be easily compared. The guide clarifies the standardised coding system that was created so that future users are able to access relevant data, and attempts to facilitate the ease of maintaining and developing the database. Some of the coding described in the guide is not original, since an adequate coding system is already available and in use at the Centre, but forms part of this study project since no formal or documented guide to its operation and implementation is available. The guide describes the classification and coding system used for the various countries, industries and companies on the Centre's database. The industry classification system that was developed is not as comprehensive as the global industry classification standard that it is based on, but is adequate to fairly describe the core activities of African companies. The guide introduces the standardised financial statement templates that are (to be) used on the Centre's database, and also describes the individual line items on these. The templates created are such that the annual financial statements of African companies, in conformity with international generally accepted accounting practice, fairly present the state of affairs of the African companies and their businesses. Templates for balance sheets, income statements, and cash flow statements for the companies have been created. The value of the information on the database is based on the soundness of the data reported in the African company's annual reports, and the interpretation of these when being captured onto the database. The definitions listed in this study report serve merely as a guideline to compensate for the differing accounting rules and practices that exist between countries. Not all listed African companies are recorded on the database. This is because the Centre relies on the contribution of data (like annual financial reports) from African stock exchanges, stockbrokers and the individual companies themselves. The importance of encouraging all African stakeholders to contribute as much information as possible, in order to ensure that comparable data is collected, is vital to the successful development and use of the database. / AFRIKAANSE OPSOMMING: Die Afrikasentrum vir Beleggingsontleding aan die Universiteit van Stellenbosch is besig met die daarstelling en instandhouding van 'n databasis van kapitaalmarkte van historiese finansiële- en markinligting van alle maatskappye op verskeie Afrika effektebeurse (Suid-Afrika uitgesluit). Hierdie ondersoekverslag beoog om 'n gebruikersgids saam te stel vir die sentrum se finansiële databasis met die verwagting dat die databasis 'n omvattende bron van mark- en finansiële inligting vir beleggers in Afrika sal word. Die gids verklaar voorts ook die gestandaardiseerde kodestelsel wat ontwikkel was om toekomstige gebruikers toegang tot relevante data te gee. Die gids poog ook om die instandhouding en verdere ontwikkeling van die databasis te vergemaklik. Sommige van die kodefisering wat in die gids beskryf word, is nie oorspronklik nie aangesien 'n voldoende kodestelsel reeds beskikbaar en in gebruik is in die sentrum. Dit vorm egter deel van hierdie studieprojek aangesien geen formele of gedokumenteerde gids vir die databasis se gebruik en implementering beskikbaar is nie. Die gids beskryf die klassifikasie en kodestelsel vir die verskeie lande, industrieë en maatskappye wat op die sentrum se databasis gebruik word. Die klassifikasiestelsel vir industrieë wat ontwikkel is, is nie so omvattend soos die globale industrieklassifikasiestandaard waarop dit gebaseer is nie, maar dit is genoegsaam om 'n redelike beskrywing van die kernaktiwiteite van Afrika se maatskappye te gee. Die gids stel die gestandaardiseerde finansiële patroon wat op die sentrum se databasis gebruik word (en gebruik sal word) bekend en dit beskryf ook die individuele lynitems daarop. Die patrone wat sodanig geskep word gee 'n redelike beeld van die jaarlikse finansiële state van Afrika se maatskappye in ooreenstemming met internasionale algemene aanvaarde boekhoupraktyke. Patrone vir balansstate, inkomstestate en kontantvloeistate vir die maatskappye is geskep. Die waarde van die inligting op die databasis is gebaseer op die egtheid van die data beskikbaar in die Afrikamaatskappye se jaarverslae en die interpretasie daarvan wanneer dit op die datastelsel vasgelê word. Die definisies wat in die studieverslag voorkom, dien slegs as 'n handleiding om te vergoed vir die verskille in boekhoureëls- en gebruike wat in verskillende lande bestaan. Alle Afrikalande wat op die effektebeurs is, is nie ingesluit op die databasis nie aangesien die sentrum op die verskaffing van inligting op Afrika se effektebeurse, makelaars en individuele maatskappye aangewese is. Die belangrikheid om alle Afrika rolspelers aan te moedig om soveel inligting as moontlik by te dra, is deurslaggewend tot die suksesvolle ontwikkeling en gebruik van die databasis.

by Kwok Chak Man, Maurice and Lau Wah Ching. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1988. / Includes bibliographical references.

Thesis (Ph.D.)--York University, 2003. Graduate Programme in Administration. / Typescript. Includes bibliographical references (180-193). Also available on the Internet. MODE OF ACCESS via web browser by entering the following URL: http://wwwlib.umi.com/cr/yorku/fullcit?pNQ99259

Οι οικονομικές μονάδες μοιάζουν με τους ζωντανούς οργανισμούς: Δημιουργούνται, αναπτύσσονται, ακμάζουν, παρακμάζουν και πεθαίνουν, μέσα σε ένα αβέβαιο περιβάλλον. Η νομοτελειακή πορεία τους, όμως, από την γέννηση προς τον θάνατο είναι δυνατό να διαφοροποιηθεί ποιοτικά, μέσω της παράτασης των φάσεων της ανάπτυξης και της ακμής. Για να συμβεί αυτό θα πρέπει, στο μέτρο του δυνατού, να προγραμματίζεται η μελλοντική τους δράση, ώστε να εντοπίζονται έγκαιρα, να εκτιμώνται σωστά και να αντιμετωπίζονται αποτελεσματικά οι κίνδυνοι που τις απειλούν, παράλληλα δε να αξιοποιούνται οι ευκαιρίες που πηγάζουν από το ευρύτερο κοινωνικό και οικονομικό περιβάλλον. Είναι αναγκαία, επομένως, η διαρκής και συστηματική καταγραφή, παρατήρηση, ταξινόμηση, αξιολόγηση και αξιοποίηση των κάθε φορά διαθέσιμων δεδομένων, τα οποία εκφράζονται συνηθέστερα ως πιθανότητες κατανομές και σπανιότερα ως μονοσήμαντα μεγέθη. / These entities are like living organisms: Create, grow, flourish, decline and die within an uncertain environment. The deterministic path, however, from birth to death can be changed qualitatively by extending the phase of growth and prosperity. For this to happen should, wherever possible, to plan their future action to be identified in time to properly assess and manage effectively the risks threatening the above and also to exploit opportunities arising from the wider social and economic environment. It is necessary, therefore, the continuous and systematic recording, observation, classification, evaluation and utilization of data whenever available, the most commonly expressed as probabilities and distributions as a uniquely rare sizes.

This thesis is focused on the evaluation of the financial health of the firm in relation to financial statements compiled according to the Czech accounting standards. The aim of the thesis is to analyze the information ability of financial statements, because these statements are the basic source for financial analysis. Its results are dependent on the quality of information, which are contained in the financial statements. The problem of the financial statements is the possibility to influence them to desirable direction.In the theoretical part is described the final accounts and there are characterized individual statements and the weaknesses of the financial statements. The last chapter of the theoretical part includes the description of the financial analysis. The practical part evaluates the financial health of the definite company. There are identified the factors, which have the influence on the financial health. The impact of these factors are demonstrated on the changes of the value of the financial health´s models.

Consolidation of financial statements under Czech accounting rules and under IFRS. Definition of consolidated unit. Modification of financial statements. Exclusion of intergroup relationship. Goodwill. Methods of consolidation.

The goal of the diploma thesis is to performe analysis of financial statements of particular company. The theoretical part of thesis describes the process over financial statements preparation in line with Czech Accounting Law requirements. Practical Application part analyses financial statements of particular company in detail based on actual data.

The diploma thesis focuses on differences in the preparation of consolidated financial statements according to Austrian and Czech legislation. Although the countries are located in the European Union and the legislation of individual countries is increasingly corrected, there are some differences in the preparation of consolidated financial statements according to the legislation of both countries. These differences are explained by selected economic indicators on the results of the consolidation group. The diploma thesis also includes the preparation of a methodological manual for the preparation of consolidated financial statements according to the legislations of both countries, based on information from the user.

Text in Afrikaans / Hierdie studie is onderneem om aan te dui of wetsvoorskriftelikheid as 'n omgewingsfaktor van finansiele verslagdoening in staat is om te verseker dat f inansiele inligting sinvol vir beleggingsbeslui tneming aan gebruikers geopenbaar word. Die volgende fasette is bespreek: (1) 'n Teoretiese verwysingsraamwerk vir finansiele verslagdoening waarin wetsvoorskriftelikheid beklemtoon is. (2) 'n Oorsig van die historiese en huidige uitwerking van wetsvoorskriftelikheid op finansiele verslagdoening. (3) Wetsvoorskriftelikheid as.'n omgewingsfaktor van finansiele verslagdoening in Suid-Afrika. Soos in die Verenigde Koninkryk, die VSA en Australie, het wetsvoorskrif telikheid in Suid-Af rika die bruikbaarheid van f inansiele state aansienlik verbeter maar daar bestaan tekortkominge in Suid-Afrika, wat aangespreek moet word. Om onafhanklike en volgehoue navorsing te verseker, behoort 'n taakmag aangestel te word sodat wetsvoorskriftelike openbaarmaking voortdurend aan die nuutste omgewingsontwikkelinge kan voldoen. Terselfdertyd behoort wetgewing maatskappye te verplig om basiese ontledingsverhoudings te openbaar vir sinvolle belegg ingsbesluitneming. / This research was undertaken to show whether regulation as an environmental factor of financial reporting can provide useful information for making decisions. The following aspects were discussed: (1) A theoretical framework for financial reporting emphasizing accounting regulation. (2) A review of the historical and current influence of regulation on financial reporting. (3) Regulation as an environmental factor of financial reporting in South Africa. As in the United Kingdom, the USA and Australia, regulation of accounting in South Africa has improved the usefulness of financial reporting to a great extent, but there are still shortcomings in South Africa that require attention. To ensure independent and continuous research, it is recommended that a task force be appointed to enable financial disclosure to cope with the latest environmental developments. The South African law should also force companies to disclose basic analytical ratios for meaningful decision-making. / Management Accounting / M.Com. (Accounting)

Submitted in fulfillment of the requirements for degree of Masters in Management Science (Business Administration), Durban University of Technology, Durban, South Africa, 2015. / This study investigates the influence of the selected financial management fundamentals towards the financial stability of Small and Medium Enterprises (SMEs) in Durban. The SMEs play an important role in the South African economy, by developing new skills. The study was descriptive and quantitative in nature. The tool used in collecting data was a questionnaire, which was self-administered and distributed at the business location of the respondents, with a minimal number of respondents receiving the questionnaire after it was scanned and emailed to them. The respondents consist of following different sectors of SMEs in Durban; trading, manufacturing, industry and Accounting firms. The results obtained were based on the supporting objectives of the study. The findings achieved show that financial reporting contributes indirectly towards the financial stability of the business. The study found that the lack of understanding of financial reporting and insufficient financial experience would have an influence on the financial stability of SMEs. Factors that were found to affect the credibility of financial reporting include poor administrative control of resources, as well as a lack of accurate information and financial data, which results in incorrect financial reports. Other factors found, in establishing the contribution and relationship between financial reporting and financial stability, include: lack of knowledge, lack of financial control processes, and weak cooperation among staff, with training, education, and financial reports management, as well as upgrading and modification of the accounting system The majority of the respondents have experience in the finance sector, and while most have access to training, there are little or no follow-up programmes by internal or external users of financial reports, such as shareholders, banks or the government. As a result, recommendations are made to develop short accounting programmes that will allow owners and accounting staff to gain practical experience in the financial reporting background, which will enable an increase in the level of understanding of financial reporting processes and usability of allocating financial information correctly.