Cette thèse s’intéresse à la communication financière des PME cotées et se compose de trois chapitres distincts. L’objectif de chacun de ces chapitres vise à analyser les déterminants et les conséquences de l’asymétrie informationnelle dans un environnement incertain et complexe. Cette étude, composée d'une introduction générale et de trois chapitres, analyse sous différents angles la question centrale de l'asymétrie informationnelle et des coûts d'agence dans les PME cotées. Les trois chapitres visent à répondre aux questions de recherche suivantes: Première question de recherche: Quel type d'information financière concernant les PME est pertinent pour les investisseurs? Deuxième question de recherche: Est-ce que les attentes externes concernant la divulgation d’informations par les PME influencent (a) les décisions d'investissement des dirigeants et (b) la stratégie de communication des PME? Troisième question de recherche: Comment les nouvelles formes de communication, par exemple les médias sociaux, influencent l'environnement informationnel des PME cotées? Les résultats de cette thèse peuvent être intéressants pour les régulateurs. Ils illustrent les mécanismes que les entreprises suivent dans des contextes de complexité et d'incertitude. À la suite de ces résultats, les régulateurs pourraient envisager de promouvoir des politiques qui facilitent une divulgation plus flexible pour les PME cotées en termes de canaux de communication et de contenu de l’information. / This Ph.D. thesis studies the determinants and consequences of information asymmetry between investors and financers on the one hand, and managers on the other, in an uncertain and complex environment. I focus on Small and Medium Entities (SMEs) where the links between the two and the associated agency costs are particularly significant. SMEs are concerned by a whole host of contractual issues. The uncertainties surrounding SMEs’ activities also affect investor valuations due to the risk of adverse selection. SMEs’ disclosure may play an important part in reducing for market participants the uncertainty surrounding SMEs’ activities. My Ph.D. thesis, consisting of a general introduction and three chapters representing three self-contained essays, explores (1) the type of financial information relevant to SMEs’ investors and financers; (2) managerial decisions following market expectations about SMEs’ disclosure; and (3) the impact of social media on SMEs’ disclosure.

This thesis analyses whether compliance behaviour in financial reporting may be influenced by differences in regulatory sources and in the design of the regulations themselves. A logistic binomial model is -used to describe the relative odds of full compliance rather than regulatory avoidance by way of partial or creative compliance. The analysis is based on the accounting policies adopted by internationally listed companies registered in Europe where, despite the harmonising impact of the European company law directives, regulatory strategies in accounting continue to be diverse.

Background: HIV was added to the British Columbia list of reportable diseases on 1 May 2003 which included enhanced contact tracing by public health. A sensitive/less-sensitive (S/LS) algorithm using a modified EIA anti-HIV assay was employed to evaluate enhanced partner notification by comparing the proportion of newly diagnosed cases of HIV presenting within 6 months of becoming infected before and after HIV Reporting. Methods: Banked HIV positive samples, collected between 1 Jan 2000– 30 Apr 2003 (pre-reporting group) and 1 May 2003 – 23 Aug 2006 (post-reporting group) were re-tested using the bioMérieux Vironostika HIV-1-S/LS tests. Samples were classified by the S/LS EIA (detuned test) as a recent seroconversion (RSC) (infected for <170 days) or established infection (>170 days). Data was linked to the BC HIV Surveillance and AIDS databases. The proportion of RSC in the pre-reporting group was compared to the proportion of RSC in the post-reporting group using a 2-sided z-test of independent proportions. Similarly, the proportion of new cases of HIV presenting with AIDS was compared between groups. A Kappa statistic was calculated to determine the level of agreement between clinical assessment of HIV staging was compared and the detuned test results. Finally, characteristics of RSC were examined. Results: Serum was available for 1111 newly positive HIV cases in the pre-reporting group and 470 in the post-reporting group. RSC in the pre and post reporting group were 311 (28%; CI: 25.36%, 30.73%) and 136 (29%; CI: 24.87%, 33.27%) respectively (p= 0.70). There was no significant difference in the proportion of cases presenting with AIDS between groups (pre-reporting: 6.7% [CI: 5.4%, 8.1%]; post-reporting: 7.6% [CI: 6.3%, 9.1%]) (p=0.31). Sex work is independently associated with being RSC (AOR 1.78 [CI:1.09, 2.91]). There is an inverse association between being 41-60 yrs old, Asian and/or mixed ethnicity and RSC. Conclusions: The bioMérieux Vironostika HIV-1-S/LS test is an effective tool to objectively evaluate public health interventions and in identifying sub-populations likely to be RSC. This underpowered study demonstrated a slight increase in RSC post reporting which was not statistically significant. Similarly there was no difference in the proportion of cases presenting with AIDS. / Medicine, Faculty of / Population and Public Health (SPPH), School of / Graduate

This thesis examines various alternatives of XML technology utilization in the SAS system, particularly in its BI reporting area. It describes methods for importing and processing data stored in XML format. Especially, it is focused on exporting data in the form of XML documents. In the first part, selected XML-based technologies and specifications are described briefly. Next, there is general description of the SAS system and its BI solution. Following, the essential part of the thesis provides detailed analysis of XML processing alternatives and comparison of their suitability for use in different situations according to current requirements. The thesis also considers possible extension of SAS reporting via third-party tools, which can be achieved using XML. In the final chapters, new reporting-related procedures are proposed in order to extend basic SAS facilities, namely for use with MS Office tools. These procedures are then applied on real-world data proving their practical usability.

The thesis analyses tools, which offers Oracle Database 11g R2 for tuning SQL statements. Tools are then used in reporting section of real banking system to optimize SQL statements. Then are created test cases and results are analyzed with categorization to prove successful optimization. In the end are evaluated benefits of the optimization and created advices for next progress in optimization.

Corporate social and environmental disclosure, later redefined as sustainability disclosure in order to include the third pillar of sustainability (economic), has been the subject or significant research over the past four decades. A major branch of empirical research has specifically focussed on the determinants of disclosure; those factors which correspond with greater breadth and depth of disclosure. Research has traditionally been focussed on the developed world, specifically North America and Western Europe and either addressed social or environmental disclosure in isolation or various hybrids of the two.This research has two aims. Firstly it is an attempt to provide a view of disclosure in Africa, and specifically South Africa, where only minor empirical research has been undertaken. Secondly and crucially, this research attempts to address shortcomings in the existing body of research in that factors have traditionally been analysed for significance with regards to individual sustainability pillars alone, or at the aggregate level. A content analysis technique was employed to score sustainability reports for social, environmental and economic disclosures. An analytical model was then developed and a number of internal and external factors analysed to establish which were significant determinants of the level or extend of disclosure at both the individual pillar level and then compared to the aggregate or overall disclosure. / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted

Though at the enterprises the estimation of a financial condition is annually, it is necessary to develop, to improve constantly and to evaluate the system of the internal control, necessary to develop a technique of the reporting quality estimation of the enterprise specially for the certain enterprise in view of all features, to take advantage of statistical data and to draw corresponding conclusions, to make constant monitoring. The purpose of development of the mechanism - detection of deviations of data in the reporting from actual results of activity, definition of clauses causing distortion of a real financial condition of the enterprise, revealing of size of influence of the given distortions and qualities of the reporting as a whole on decision-making, and also revealing of the reasons causing these deviations and distortions, and development of recommendations on corresponding correction separate directions for improvement of quality of the reporting. How can high reporting quality and internal control create an advantage? In survey of institutional investors is reported that investors apply a penalty if they believe a company’s internal control to be insufficient. Sixty-one percent of respondents said they had avoided investing in companies and 48% had de-invested in companies where internal control was considered inadequate. As additional support, they study went on to report that 82% of respondents agreed that good internal control was worth a premium on share price. These institutional investors are pushing for greater transparency on risk issues and related internal control efforts. Simply put, an organization’s ability to implement and maintain a leading-class control framework can create competitive advantage in today’s market. A system of the financial reporting conducting with strong management, quality control and good legislative base is the key factor of economic development. The trust of investors in the financial and not financial information is based on strong Internal Control, high-quality standards of the financial reporting, audit and ethics, thus, standards and Internal Control play the leading part in assistance of economic growth and financial stability in the country. Nevertheless, every company meets the problems of implementation of the internal control. Among them there can be problems in labor qualification, legislation and so on. It is also necessary to examine the successful experience at the micro level.

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South Africa is facing a water crisis in terms of the scarcity and the quality of its water. Considering this water-constrained future it is evident that companies in South Africa should pay attention to the pristine management of this scarce resource. The purpose of this study is to evaluate the reporting and disclosure requirements of water of Socially Responsible Investment-indexed (SRI) JSE-listed companies. The disclosure requirements of the integrated report, King III, the Global Reporting Initiative and the Association of Chartered Certified Accountants, provided the theoretical background to develop a water disclosure index. Content analysis was used as the research method to analyse the integrated and sustainability reports of a selected group of SRI indexed JSE-listed companies. The results were analysed in terms of the disclosure on items such as materiality, governance, corporate policies, environmental management systems, risk assessments and key performance indicators. The findings of the study include that most of the companies illustrate commitment towards water stewardship by reporting on water-related aspects. The mining sector rated the highest on disclosure and reporting of water-related aspects by providing the most detailed descriptions by indicating that they clearly understand the context of their operations and the associated risks. In the process of analysing the integrated and sustainability reports with specific reference to the key performance indicators, it was evident that companies lack comparability and consistency in their disclosure. It is recommended that companies improve the relevance, depth and clarity of their disclosure on water. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2015