The goal of this master thesis is to supply management at Saab Aeronautics with information and tools that allow for fast and effective insight into the manufacturing process. Additionally it aims to suggest improvements concerning measurements and the use of data for the internal workshops. The method of creating good performance indicators will also be part of the deliverables to Saab for future use. The master thesis is based on Analytics for Management by Tanima Chowhury and Louise Sandén, an earlier master thesis which describes a method for generating KPI:s. Furthermore the master thesis intends to answer some research questions, these questions are based around how well Analytics for Management can be adapted to a large organization like Saab and an evaluation of their previously used KPI:s. The main changes to the method as described in Analytics for Management are regarding differences in the data collection and the addition of a fourth phase. The new fourth phase uses the output from the previous three phases that are described in Analytics for Management, to assess which KPI:s are most suitable for top managerial use. The first phase utilizesthe company vision and strategy, to create suitable tactical goals. In this project, this translates to the company strategy getting linked to goals set up for the internal workshops at Saab Aeronautics. After this, in the second phase, the goals are used to produce KPI:s for the workshops. The output of phase two is therefore the chosen KPI:s that have been confirmed with management. The third phase uses the KPI:s and aims to evaluate the measurement system to either improve it or create it, if nonexistent. This part has been intentionally reduced in this report due to complexity. The fourth phase, evaluates out which KPI:s should be selected and how they should be visualized to create a good overview for management. The main result or output of the master thesis report consists of two parts, the method of generating KPI:s and the actual generated KPI:s. The KPI:s created during the master thesis are very similar to the KPI:s previously used, but improved. This indicates that the previous KPI:s is use at Saab were up to standard. However, the underlying data and traceability was not. These results generate good value for the future and the findings underline an important area. However, according to the authors, the main value should consist of highlighting the defective underlying data and solutions created to solve the problem / Med denna rapport vill man tillgodose ledningen på Saab Aeronautics med information och verktyg som effektivt ger en inblick kring verksamhetens produktionsenheter. Man ämnar också ge förslag till taktiska ledningen angående mätetal och datahantering. Utöver konkreta förslag tar man även fram metodiken för framtida bruk på Saab. För att genomföra detta appliceras en anpassning av metodiken beskriven i Analytics for Management av Tanima Chowdhury och Louise Sandén. I Analytics for Management presenteras en metodik för att ta fram och utvärdera KPI:er. I samband med metodiken ställs också forskningsfrågor upp angående anpassning av Analytics for Management mot verksamheten och en utvärdering av dagens mätetal hos Saab. Som nämnt är rapporten baserad på anpassning och tillämpning av Analytics for Management. Efter analys av metodiken och en genomförd litteraturstudie infördes bl.a. en fjärde fas samt förändringar kring datainsamling. Den fjärde fasen behandlar främst aggregering gentemot ledning och nyttjar resultatet ur fas ett till tre för att lyfta fram KPI:er som passar bra på många olika nivåer i organisationen. Den första av faserna behandlar företagets vision och strategi för att kunna koppla den mot mål på taktisk nivå. I fallet på Saab handlar det om att koppla företagsstrategi mot mål på verkstadsnivå. Sedan genereras KPI:er i fas två, där dessa också valideras mot intressenter och ansvariga i produktionen. Den tredje fasen konkretiserar mätningar och visualisering för de valda KPI:erna. Här får man alltså ut färdiga KPI:er för taktiska nivån. Fjärde fasen aggregerar samman genererade KPI:er för ledningen, på så sätt får man en överblicksbild över en större del av organisationen. Resultatet från examensarbetet består av två delar: dels metoden för framtagning av lämpliga KPI:er, men också de KPI:erna som arbetsgången lett fram till. Gällande KPI:erna som utvecklats under examensarbetet, så finns det stora likheter med de KPI:er som redan används på Saab. Skillnaden ligger i spårbarheten samt hur underliggande data hanteras. Genom metodiken och med de framtagna KPI:erna finns därför värde som kan nyttjas på flera verksamheter i organisationen. Vad författarna dock vill lyfta fram är att det kanske största värdet ligger i upptäckten kring brister i underliggande data, som idag många av mätetalen bygger på.

No cenário atual, nota-se a constante busca das organizações para que se mantenham competitivas no mercado. Para apoiar a organização, tanto no nível operacional quanto no nível não operacional, a Tecnologia da Informação (TI) é usada. Com intuito de apoiar as estratégias, as organizações usam a Gestão de Processos de Negócio (BPM Business Process Management) para identificar, definir e evoluir seus processos de negócio. Usando estes recursos, o framework Strategic Alignment with BPM (StrAli-BPM) foi desenvolvido para contribuir na melhoria do alinhamento entre os níveis estratégicos e operacionais da organização, por meio do tratamento dos requisitos não funcionais nos processos de negócio. Este projeto de pesquisa propõe estender o framework StrAli-BPM com a criação de um novo componente para fazer a extração de informações de metas estratégicas organizacionais a serem usadas na modelagem de requisitos não funcionais de processos de negócio. Para auxiliar na melhoria do alinhamento estratégico, a versão antiga do framework StrAli-BPM usa os Acordos em Nível de Negócio (BLA Business Level Agreement) para tratar os requisitos não funcionais. Além de tratar os requisitos não funcionais por meio de BLAs, a versão antiga do framework StrAli-BPM define que o BLA deve dar origem aos Acordos em Nível de Serviço (SLA Service Level Agreement), ou seja, os SLAs devem ser derivados dos BLAs. No entanto, esta versão antiga não define quais informações das metas estratégicas organizacionais devem ser usadas para compor BLAs. O novo componente proposto neste projeto de pesquisa, chamado Indicador Chave de Desempenho para Acordo em Nível de Negócio (KPI2BLA Key Performance Indicator to Business Level Agreements), se propõe a identificar quais informações relevantes das metas estratégicas organizacionais devem ser usadas na criação dos requisitos não funcionais, que, posteriormente, devem servir para criação de BLAs / In the present scenario, there is the constant search for organizations to remain competitive in the market. And to support the organization, both at the operational level and in the non-operational level, the Information Technology (IT) is used. In order to support the strategies organizations use the Business Process Management (BPM) to identify, define and evolve their business processes. Using these features, the framework Strategic Alignment with BPM (StrAli-BPM) is designed to contribute to improving the strategic alignment between the strategic and operational levels of the organization, through the treatment of non-functional requirements in the business process. This research project proposes to extend the StrAli-BPM framework with the creation of a new component to the extraction of organizational strategic goals information to be used in the modeling of non-functional requirements of business processes. To assist in improving the strategic alignment, the old version of StrAli-BPM framework uses the Agreements in Business Level (BLA) to treat the non-functional requirements. In addition to treating non-functional requirements through BLAs, the old version of StrAli-BPM framework defines the BLA should lead to agreements on service level (SLA), its mean, the SLAs should be derived from BLAs. However, this old version does not define what information the organizational strategic goals should be used to compose BLAs. The new component proposed in this research project, called Key Performance Indicator to Agreement on Business Level (KPI2BLA) aims to identify relevant information from organizational strategic goals should be used in the creation of requirements nonfunctional, which later must be used to create BLAs

O objetivo principal desta dissertação é estudar a ressonância $\\k$, um méson escalar ainda hoje bastante controverso na comunidade científica. Estudamos o espalhamento elástico $K\\pi$, pois é neste subsistema que o $\\k$ se manifesta como um estado intermediário. A partir de uma lagrangiana efetiva quiral $SU(3)\\times SU(3)$, envolvendo termos de contato e ressonâncias, calculamos a amplitude $K\\pi$ projetada no canal de isospin $1/2$ e em seguida a unitarizamos por meio de {\\it loops} mesônicos. Investigamos os pólos físicos da amplitude, dados pelos zeros do seu denominador que se encontram na segunda superfície de Riemann. Esses zeros podem ser obtidos numericamente, mas a análise estrita desta solução não fornece informações a respeito da dinâmica que produz os pólos. Como alternativa, uma descrição qualitativa dos pólos foi obtida considerando o limite de $SU(2) \\Leftrightarrow M_\\p=0$ e a aproximação da matriz K, que corresponde a unitarizar a amplitude com {\\it loops} de $K\\p$ na camada de massa. Essas simplificações reduzem o denominador da amplitude a um polinômio de segundo grau, que dá origem a dois pólos físicos, posteriormente identificados como sendo o $K^*_0(1430)$ e o $\\k$. Este modelo simplificado permite uma boa interpretação da origem dinâmica dos pólos. O $\\k$ mostrou-se estável na variação dos acoplamentos da ressonância explícita, o que indica que ele é produzido pelo diagrama de contato. Já a ressonância identificada como o $K^*_0(1430)$ varia de um estado ligado a um pólo não físico, dependendo dos valores atribuídos aos parâmetros da ressonância, o que sugere fortemente que a natureza destes pólos é distinta. Esses diferentes comportamentos dinâmicos também foram observados no programa numérico, indicando que a essência dos pólos foi mantida no modelo simplificado. % Com o programa numérico obtivemos a posição do pólo do $\\k$ em $(0.7505 \\pm 0.0010) - i\\, (0.2363 \\pm 0.0023)\\;$GeV, o que está em pleno acordo com diversos modelos quirais muito mais complicados. / This work aims mostly at studying the $\\k$ resonance, which is still a controversial scalar meson nowadays within the scientific community. We studied the $K\\pi$ elastic scattering, because the $\\k$ appears as an intermediate state in this subsystem. From an effective chiral lagrangian $SU(3)\\times SU(3)$, involving contact terms and resonances, we calculated the $K\\pi$ amplitude projected on the $1/2$ isospin channel and then unitarized by means of mesonic {\\it loops}. The physical poles of the amplitude were investigated, given by the zeros of its denominator which are encountered on the Riemanns surface. Although these zeros can be numerically obtained, the strict analysis of this solution does not supply information about the poles producing dynamics. Alternatively, a qualitative description of the poles was obtained considering the $SU(2) \\Leftrightarrow M_\\p=0$ limit and the K matrix approximation, which corresponds to the unitarizing of the amplitude with {\\it loops} of $K\\p$ on shell. These simplifications reduce the amplitude denominator to a second grade polynomial that originates two physical poles, later identified as being $K^*_0(1430)$ and $\\k$. This simplified model allows for a good interpretation of the poles dynamic origin. The $\\k$ has been stable on the explicit resonance coupling, showing that it is produced by the contact diagram. The $K^*_0(1430)$ identified resonance, on the other hand, varies from a bounded state to a non-physical pole, depending on the resonance parameters attributed values, which strongly suggest that the nature of this poles is distinct. These different dynamic behaviors have also been observed in the numerical programs, indicating that the essence of the poles was maintained in the simplified model. With the numerical programs we obtained the position of pole $\\k$ in $(0.7505 \\pm 0.0010) - i\\, (0.2363 \\pm 0.0023)\\;$GeV, which is in accordance with various more complex chiral models.

No cenário atual, nota-se a constante busca das organizações para que se mantenham competitivas no mercado. Para apoiar a organização, tanto no nível operacional quanto no nível não operacional, a Tecnologia da Informação (TI) é usada. Com intuito de apoiar as estratégias, as organizações usam a Gestão de Processos de Negócio (BPM Business Process Management) para identificar, definir e evoluir seus processos de negócio. Usando estes recursos, o framework Strategic Alignment with BPM (StrAli-BPM) foi desenvolvido para contribuir na melhoria do alinhamento entre os níveis estratégicos e operacionais da organização, por meio do tratamento dos requisitos não funcionais nos processos de negócio. Este projeto de pesquisa propõe estender o framework StrAli-BPM com a criação de um novo componente para fazer a extração de informações de metas estratégicas organizacionais a serem usadas na modelagem de requisitos não funcionais de processos de negócio. Para auxiliar na melhoria do alinhamento estratégico, a versão antiga do framework StrAli-BPM usa os Acordos em Nível de Negócio (BLA Business Level Agreement) para tratar os requisitos não funcionais. Além de tratar os requisitos não funcionais por meio de BLAs, a versão antiga do framework StrAli-BPM define que o BLA deve dar origem aos Acordos em Nível de Serviço (SLA Service Level Agreement), ou seja, os SLAs devem ser derivados dos BLAs. No entanto, esta versão antiga não define quais informações das metas estratégicas organizacionais devem ser usadas para compor BLAs. O novo componente proposto neste projeto de pesquisa, chamado Indicador Chave de Desempenho para Acordo em Nível de Negócio (KPI2BLA Key Performance Indicator to Business Level Agreements), se propõe a identificar quais informações relevantes das metas estratégicas organizacionais devem ser usadas na criação dos requisitos não funcionais, que, posteriormente, devem servir para criação de BLAs / In the present scenario, there is the constant search for organizations to remain competitive in the market. And to support the organization, both at the operational level and in the non-operational level, the Information Technology (IT) is used. In order to support the strategies organizations use the Business Process Management (BPM) to identify, define and evolve their business processes. Using these features, the framework Strategic Alignment with BPM (StrAli-BPM) is designed to contribute to improving the strategic alignment between the strategic and operational levels of the organization, through the treatment of non-functional requirements in the business process. This research project proposes to extend the StrAli-BPM framework with the creation of a new component to the extraction of organizational strategic goals information to be used in the modeling of non-functional requirements of business processes. To assist in improving the strategic alignment, the old version of StrAli-BPM framework uses the Agreements in Business Level (BLA) to treat the non-functional requirements. In addition to treating non-functional requirements through BLAs, the old version of StrAli-BPM framework defines the BLA should lead to agreements on service level (SLA), its mean, the SLAs should be derived from BLAs. However, this old version does not define what information the organizational strategic goals should be used to compose BLAs. The new component proposed in this research project, called Key Performance Indicator to Agreement on Business Level (KPI2BLA) aims to identify relevant information from organizational strategic goals should be used in the creation of requirements nonfunctional, which later must be used to create BLAs

<p>Effektiv logistik är ofta nyckeln bakom framgångsrika företag. Då logistik är ett väldigt komplext problemområde har det blivit nödvändigt att utveckla intelligenta system som hjälpmedel vid beslutsfattande. Klassificeringssystem av artiklar är ett sådant system, vilket ska underlätta att flytta fokus från den enskilda artikeln till artiklar som kräver extra mycket uppmärksamhet.</p><p>En stor del forskning har utförts inom klassificeringsområdet de senaste åren. Denna har dock varit av ren matematisk karaktär där olika lösningar presenterats vilka i grund och botten behandlat skapande av en artikelrangordning utifrån en samling parametrar. Hur parametrarna väljs och vilka implikationer valet av matematisk modell får är ännu obehandlat ur ett logistiskt perspektiv. Denna rapport syftar till att påbörja fyllandet av den lucka som återfinns inom klassificeringsområdet. Detta innebär framtagande av ett systematiskt förhållningssätt vid byggande av ett klassificeringssystem, där val av parametrar och matematisk modell utgår från företagets behov och förutsättningar.</p><p>Parametrarna att bygga klassificeringen på är systemets verkliga kärna och utgör därmed grunden för de beslut som fattas utifrån det. För att klassificeringen på ett effektivt sätt ska kunna ligga till grund för beslutsfattande inom ramen för logistik krävs att hänsyn tas till företagets hela logistiska verksamhet. Parametrarna identifieras därför genom att analysera en artikels huvudsakliga kontaktytor med en organisation, där rapporten avgränsas till inköp, lager och kund. Vid de tre stegen identifieras parametrar vilka är mått på de direkta såväl som indirekta kostnader förknippade med de olika artiklarna, samt hur stort värde de tillför organisationen i stort. Valet av matematisk modell får implikationer både för det slutgiltiga klassificeringssystemets precision såväl som hur stor kostnad skapandet utgör, där mer komplexa modeller ger ett mer pålitligt klassificeringssystem samtidigt som de är mer resurskrävande att implementera.</p><p>Genom att följa rapportens riktlinjer kan ett klassificeringssystem byggas vilket möjliggör en differentierad materialhantering där operativa och strategiska beslut är väl underbyggda, och där de resurser som förbrukas i och med hanteringen av de olika artiklarna får maximal utdelning.</p>

Effektiv logistik är ofta nyckeln bakom framgångsrika företag. Då logistik är ett väldigt komplext problemområde har det blivit nödvändigt att utveckla intelligenta system som hjälpmedel vid beslutsfattande. Klassificeringssystem av artiklar är ett sådant system, vilket ska underlätta att flytta fokus från den enskilda artikeln till artiklar som kräver extra mycket uppmärksamhet. En stor del forskning har utförts inom klassificeringsområdet de senaste åren. Denna har dock varit av ren matematisk karaktär där olika lösningar presenterats vilka i grund och botten behandlat skapande av en artikelrangordning utifrån en samling parametrar. Hur parametrarna väljs och vilka implikationer valet av matematisk modell får är ännu obehandlat ur ett logistiskt perspektiv. Denna rapport syftar till att påbörja fyllandet av den lucka som återfinns inom klassificeringsområdet. Detta innebär framtagande av ett systematiskt förhållningssätt vid byggande av ett klassificeringssystem, där val av parametrar och matematisk modell utgår från företagets behov och förutsättningar. Parametrarna att bygga klassificeringen på är systemets verkliga kärna och utgör därmed grunden för de beslut som fattas utifrån det. För att klassificeringen på ett effektivt sätt ska kunna ligga till grund för beslutsfattande inom ramen för logistik krävs att hänsyn tas till företagets hela logistiska verksamhet. Parametrarna identifieras därför genom att analysera en artikels huvudsakliga kontaktytor med en organisation, där rapporten avgränsas till inköp, lager och kund. Vid de tre stegen identifieras parametrar vilka är mått på de direkta såväl som indirekta kostnader förknippade med de olika artiklarna, samt hur stort värde de tillför organisationen i stort. Valet av matematisk modell får implikationer både för det slutgiltiga klassificeringssystemets precision såväl som hur stor kostnad skapandet utgör, där mer komplexa modeller ger ett mer pålitligt klassificeringssystem samtidigt som de är mer resurskrävande att implementera. Genom att följa rapportens riktlinjer kan ett klassificeringssystem byggas vilket möjliggör en differentierad materialhantering där operativa och strategiska beslut är väl underbyggda, och där de resurser som förbrukas i och med hanteringen av de olika artiklarna får maximal utdelning.

O objetivo principal desta dissertação é estudar a ressonância $\\k$, um méson escalar ainda hoje bastante controverso na comunidade científica. Estudamos o espalhamento elástico $K\\pi$, pois é neste subsistema que o $\\k$ se manifesta como um estado intermediário. A partir de uma lagrangiana efetiva quiral $SU(3)\\times SU(3)$, envolvendo termos de contato e ressonâncias, calculamos a amplitude $K\\pi$ projetada no canal de isospin $1/2$ e em seguida a unitarizamos por meio de {\\it loops} mesônicos. Investigamos os pólos físicos da amplitude, dados pelos zeros do seu denominador que se encontram na segunda superfície de Riemann. Esses zeros podem ser obtidos numericamente, mas a análise estrita desta solução não fornece informações a respeito da dinâmica que produz os pólos. Como alternativa, uma descrição qualitativa dos pólos foi obtida considerando o limite de $SU(2) \\Leftrightarrow M_\\p=0$ e a aproximação da matriz K, que corresponde a unitarizar a amplitude com {\\it loops} de $K\\p$ na camada de massa. Essas simplificações reduzem o denominador da amplitude a um polinômio de segundo grau, que dá origem a dois pólos físicos, posteriormente identificados como sendo o $K^*_0(1430)$ e o $\\k$. Este modelo simplificado permite uma boa interpretação da origem dinâmica dos pólos. O $\\k$ mostrou-se estável na variação dos acoplamentos da ressonância explícita, o que indica que ele é produzido pelo diagrama de contato. Já a ressonância identificada como o $K^*_0(1430)$ varia de um estado ligado a um pólo não físico, dependendo dos valores atribuídos aos parâmetros da ressonância, o que sugere fortemente que a natureza destes pólos é distinta. Esses diferentes comportamentos dinâmicos também foram observados no programa numérico, indicando que a essência dos pólos foi mantida no modelo simplificado. % Com o programa numérico obtivemos a posição do pólo do $\\k$ em $(0.7505 \\pm 0.0010) - i\\, (0.2363 \\pm 0.0023)\\;$GeV, o que está em pleno acordo com diversos modelos quirais muito mais complicados. / This work aims mostly at studying the $\\k$ resonance, which is still a controversial scalar meson nowadays within the scientific community. We studied the $K\\pi$ elastic scattering, because the $\\k$ appears as an intermediate state in this subsystem. From an effective chiral lagrangian $SU(3)\\times SU(3)$, involving contact terms and resonances, we calculated the $K\\pi$ amplitude projected on the $1/2$ isospin channel and then unitarized by means of mesonic {\\it loops}. The physical poles of the amplitude were investigated, given by the zeros of its denominator which are encountered on the Riemanns surface. Although these zeros can be numerically obtained, the strict analysis of this solution does not supply information about the poles producing dynamics. Alternatively, a qualitative description of the poles was obtained considering the $SU(2) \\Leftrightarrow M_\\p=0$ limit and the K matrix approximation, which corresponds to the unitarizing of the amplitude with {\\it loops} of $K\\p$ on shell. These simplifications reduce the amplitude denominator to a second grade polynomial that originates two physical poles, later identified as being $K^*_0(1430)$ and $\\k$. This simplified model allows for a good interpretation of the poles dynamic origin. The $\\k$ has been stable on the explicit resonance coupling, showing that it is produced by the contact diagram. The $K^*_0(1430)$ identified resonance, on the other hand, varies from a bounded state to a non-physical pole, depending on the resonance parameters attributed values, which strongly suggest that the nature of this poles is distinct. These different dynamic behaviors have also been observed in the numerical programs, indicating that the essence of the poles was maintained in the simplified model. With the numerical programs we obtained the position of pole $\\k$ in $(0.7505 \\pm 0.0010) - i\\, (0.2363 \\pm 0.0023)\\;$GeV, which is in accordance with various more complex chiral models.

This diploma thesis deals with the problem of automatic alerting on Microsoft SQL Server 2008 platform. Thesis was elaborated with Clever Decision s.r.o. company which significantly contributed to thesis assignment. Main goal of this thesis is to provide a solution concept for absence of alerting for multidimensional data in Microsoft's product. Alerting is aimed at critical business data -- Key performance indicators - KPIs. KPIs are used to deliver enhanced business performance through Corporate Performance Management concept. These indicators need to be watched frequently. Considering that alerting solution is convenient for watching the data. Solution concept is based on market research of Business Intelligence (BI) platforms which dominates the market. Platforms are examined for their alerting capabilities. Next goal is to provide overall insight to KPI management -- creating, managing, analyzing and monitoring of KPIs. Thesis is divided into three sections. First part creates theoretical background for solution creation and describes the field of KPI management. Second part consists of market research using selected criteria. Third part is aimed at providing the solution concept through web application fixing the absence of alerting on Microsoft SQL Server 2008 platform. This thesis is primarily intended for Clever Decision company but also for various BI experts dealing with alerting problems on BI platforms. Thesis serves also as a theoretical summary of KPI management which is commonly evaded by available technical literature.

Diploma thesis aim to create Management Reporting application. First part focuses to analysis of various Business Intelligence solution and choosing the best one regarding to functional, financial features and availability. Main part is aimed to preparation of data, designing data model, overview of used functions, metrics and creating of reporting application. In the end of thesis is assessment of the application and induction to real business conditions.

The overall importance of capital market communication has increased hand in hand with the development of the economic importance of the capital market it-self. Equity investors use various information sources, such as management reports, consolidated financial statements, investor relation presentations, and web pages, to prepare and assess investment decisions. This cumulative dissertation consists of four manuscripts that analyses different group accounting related aspects of the capital market communication. The first two manuscripts are classified as contributions to the understanding of current IFRS topics in capital market communication. These manuscripts are case-based instructional resources and deal with group accounting decisions on financial instruments and consolidation issues. The second part of the dissertation comprises empirical analyses on financial KPI reporting across different parts of capital market communication. The manuscripts provide empirical analysis of the consistent use of financial KPIs across the different parts of capital market communication, the determinants of consistent KPI reporting and the value relevance.:I. Group Accounting in the Field of Tension Between Capital Market Communication and IFRS – Overview of the Dissertation 1 Introduction 2 Overview and Findings of the Manuscripts II. The Success Story of International Additives Producer AG – A Case Study on Categorization of Investments under IFRS 1 Manuscript – The Case 2 Teaching Notes 3 Suggested Case Solutions III. The Hardest Cycle Climb at TCC – A Financial Instruments Case 1 Case 2 Case Learning Objectives and Implementation Guidance 3 Teaching Notes IV. Determinants of Consistent Capital Market Communication: Evidence from Germany 1 Introduction 2 Regulatory Framework for KPI Disclosure 3 Literature Review and Hypotheses Development 4 Research Design 5 Results and Discussion 6 Conclusion V. The Capital Market Relevance of Consistent Key Performance Indicator Reporting: Preliminary Evidence from Germany 1 Introduction 2 Literature Review and Hypotheses Development 3 Data Collection and Variable Measurement 4 Results and Discussion 5 Conclusion, Limitations and Future Research