The healthcare today is experiening a greater burden since diseases suchas cancer are more common. The diagnostic parts of the healthcare, suchas radiology and pathology, are aected with increased workload. Duringthe past several decades, systems for structured reporting in radiology havebecome available in a try to facilitate their work ow. The introduction ofdigital pathology has enabled the possibility to introduce structured reportingin pathology as well. The question is whether it can facilitate their work ow.Today's aids for structured reporting in radiology are more or less perceivedas distracting, and the challenge in this thesis is to create an aid for structuredreporting that is not distracting the pathologist's diagnostic work ow.To achieve this, a prototype with a template for invasive breast cancer andprostate cancer was implemented in Sectra's viewer for pathology images. Thetemplate for invasive breast cancer was tested by two pathologists in a userstudy with the main objective to determine the dierences in the diagnosticwork ow using the prototype and using only paper and pen. The pathologistcould see a use of the prototype both for breast assessment and assessmentsin other areas of pathology. Both pathologists also think that the prototypewill save time in their overall work ow, help them organize the informationretrieved during the assessment, and create an overall better diagnostic work- ow.

The thesis deals with the reporting in terms of the chosen company. The theoretical background of reporting is presented in the first part. The current state dealing in the chosen company is described in the second section of this thesis. The last part designs some possibilities of reporting in the chosen company.

Organisations globally are communicating their environmental sustainability impact to stakeholders by means of the widely used sustainability report. A key benefit of environmental sustainability reporting is that organisations can gain a positive reputation when these reports are presented to stakeholders. Organisations in South Africa are faced with many challenges regarding managing sustainability information and producing an environmental sustainability report. Two of the primary challenges are the many diverse standards for sustainability reporting and data quality issues. Information Technology (IT) can be used to support and improve the process of sustainability reporting but it is important to align the environmental sustainability strategies with the strategies of business and also with the IT strategy to avoid silos of information and reporting. Enterprise Architecture (EA) can be used to solve alignment problems since it supports business-IT alignment. EA is defined by the International Standards Organisation (ISO) as “The fundamental concepts or properties of a system in its environment embodied in its elements, relationships, and in the principles of its design and evolution”. It can be argued, therefore, that EA can be used to support environmental sustainability information management and the reporting process by means of its support of improved business-IT alignment and ultimately integrated systems. The main objective of this study is to investigate how EA can be used to support environmental information management (EIM) and reporting. A survey study of thirty one prominent South African organisations was undertaken in order to investigate the status of their EA adoption and environmental reporting and EIM processes. An EA for EIM Toolkit and a set of guidelines are proposed which can provide support for EIM through the use of EA. These guidelines were proposed based on best-practice for each of the three process levels of an organisation, namely, the strategic level, the operational level and the technological level. The toolkit and guidelines were derived from theory and the results of the industry survey were then validated by an in-depth analysis of a case study consisting of multiple cases with key employees of seven South African organisations which have proved to be successful at EA and EIM and reporting. The results of the case study show that the EA for EIM Toolkit and related guidelines can assist organisations to align their environmental sustainability strategies with their organisational and IT strategies.

The main goal of this diploma thesis is to create template dashboards focused on finance management. This thesis is divided into two parts. First part, which is more theoretical, describes describes dashboards, types of dashboards and type of indicators. In the next chapter, there are described best practices, which should be followed in order to create nice dashboard which will be accepted by the end users. Following chapter defines areas of financial reporting together with indicators which belong to each area. Informations defined in the theoretical part of this thesis are then applied in the practical part. Dashboard templates have been created in BellaDati BI tool. The main benefits of this thesis are defined areas of financial reporting and template dashboards which can be used by any company as a starter point of its financial reporting.

L'enjeu de la normalisation du reporting RSE occupe une place croissante dans la communication des entreprises à l'égard de leurs parties prenantes. La norme GRI constitue, à l'heure actuelle, le référentiel de reporting RSE le plus utilisé à l'échelle internationale pour la rédaction des rapports RSE. Le corpus G3C constitué est représentatif du genre discursif « rapport RSE normalisé selon le référentiel GRI ». Ainsi, à partir de la théorie des réseaux collocationnels de Williams (1998) et de l'outil d'analyse lexicale Sketchengine, nous procédons à une analyse collocationnelle de G3C afin de détecter les régularités et les patrons prototypiques qui caractérisent les variables linguistiques, géographiques et sectorielles du corpus analysé. / CSR reporting standardisation has become an increasing issue for companies when they address their stakeholders. GRI standards are, at the moment, the most widely-used standards for CSR reporting. G3C corpus has been built to be representative of the genre " GRI standardised CSR reports ". The adopted methodology is based upon the collocational network theory of Williams (1998) and the lexical analysis tool Sketchengine of Kilgariff (2004). The study aims at detecting the most significant regularities and prototypical patterns which characterize the linguistic, geographical and sector-specific dimensions of the corpus.

Background: HIV drug resistance limits the effectiveness of antiretroviral therapy. Adequate surveillance of HIV drug resistance prevalence is challenged by heterogenous and inadequate data reporting. In this study, we sought to identify a list of reporting items for studies of HIV drug resistance prevalence and an understanding of why these items are important to report. Methods: We used a mixed-methods sequential explanatory design involving authors and users of studies of HIV drug resistance prevalence. In the quantitative phase we conducted a cross-sectional electronic survey (n=51). Survey participants rated various reporting items on whether they are essential to report, producing validity ratios which were used to produce a draft reporting item checklist. In the qualitative phase, two focus group discussions (n=9 in total) discussed this draft item checklist and which of the items should be reported and why. We also conducted a thematic analysis of the group discussions to identify emergent themes regarding items to be considered for the reporting guideline. Results: We identified 38 potential reporting items including participant characteristics, sampling methods, and resistance testing methods. The strongest themes that emerged from the discussions were agreement over the importance of reporting certain items, concerns over the availability and ethics of reporting certain participant data, the importance of interpretability and comparability, and the necessity for reporting guidelines to appreciate context-specific prevalence research. Conclusions: We have identified a list of reporting items for studies of the prevalence of HIV drug resistance along with an explanation of why researchers believe these items are important. The next steps involve further elaborating upon these findings in the reporting guidelines. / Thesis / Master of Science (MSc) / Drug resistant HIV is very challenging to treat and is an important global health problem. It is difficult to know how common HIV drug resistance is around the world because the studies on HIV drug resistance are not reported similarly. This is because there are no standard guidelines for these studies. In this study, we asked HIV drug resistance researchers to complete a survey on what they thought should be reported is studies measuring HIV drug resistance. Then, we had group conversations where we asked them to explain why they believed the items were important. We identified 38 potential reporting items, most of which would require authors of HIV drug resistance studies to clarify the settings, participants and methods used in their research. These items will make up a reporting checklist for authors of HIV drug resistance studies and make research in this area more comparable

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A common cliché found in annual reports is "our employees are our most important, valuable asset." While many companies claim human capital is an important asset and source of valuable earnings, there is nary a human asset found in financial statements. This research paper investigates the usefulness and importance of voluntary human capital disclosures. The 2 X 2 X 2 experiment manipulates firm financial performance, non-GAAP voluntary disclosures, and disclosure attestation to identify the extent to which human capital disclosures influence investor decision-making related to assessments of management credibility and firm value. The research described in this dissertation also investigates the interactive effects of auditor attestation on voluntary disclosure. The primary hypothesis examines whether firms providing strong human capital disclosures will have higher credibility ratings and stock price associations than firms not providing such disclosures. I find that when presented with human capital metrics, investors' assessments of credibility and firm stock price are attenuated by human capital disclosures, especially during periods of strong financial performance. Results also suggest investors key in on both non-financial and financial human capital metrics. Based on cognitive processing time, analyses indicate investors spend more time processing strong human capital disclosures. Another important hypothesis examines if firms receiving attestation services over voluntary human capital disclosures will have higher credibility ratings than firms not receiving such services. I find some evidence investors cognitively acknowledge the presence of auditor attestation reports when they are presented, and both credibility and stock price assessments are impacted by attestation services. Overall, the original research described here makes a contribution to the existing literature by providing unique insight as to how human capital information is viewed by investors. Current reporting standards focus on financial assets, physical assets, and technological/intellectual property. This can result in significant transparency issues when publicly traded firms fail to adequately disclose human capital risks. Organizations undoubtedly have substantial unreported human capital benefits and risks, which can have a potentially significant market valuation impact. The research conducted and reported in this paper illuminates the potential benefits of human capital disclosures to both internal and external firm stakeholders. / Ph. D.

The purpose of this study is to investigate how the effects of principles vs. rules based accounting standards and a potential change in the audit reporting model will affect investors' perceptions of management's reporting credibility.  The Securities and Exchange Commission is currently considering the adoption of International Financial Reporting Standards, which is considered to be a set of principles based accounting standards.  Whereas, U.S. Generally Accepted Accounting Principles are considered rules based.  Additionally, the Public Company Accounting Oversight Board is considering a possible change to the existing audit reporting model.  The audit reporting change currently under consideration would require the use of additional emphasis of matter paragraphs within the audit report to discuss areas of higher risk in the financial statements.  A sample of 196 nonprofessional investors completed an on-line 2 X 2 between subjects experiment that manipulated accounting standard type and level of auditor reporting.  Participants assessed direct and indirect measures of reporting credibility, obtained the experimental manipulations, and provided revised credibility assessments.  Changes in credibility served as the dependent variable.  The results suggest that expanded auditor reporting resulted in lower perceptions of management\'s reporting credibility. Additionally, the effects of expanded auditor reporting appear stronger under rules based accounting standards.  No main effects, however, of accounting standard type were observed.  These results contribute to the existing literature on accounting standard type, the information content of audit reports, and reporting credibility. / Ph. D.

Yes / To update knowledge on individual radiographer contribution to plain-film reporting workloads; to assess whether there is scope to further increase radiographer reporting capacity within this area. Methods: Reporting radiographers were invited to complete an online survey. Invitations were posted to every acute National Health Service trust in the UK whilst snowball sampling was employed via a network of colleagues, ex-colleagues and acquaintances. Information was sought regarding the demographics, geographical location and anatomical and referral scope of practice. Results: A total of 259 responses were received. 15.1% and 7.7% of respondents are qualified to report chest and abdomen radiographs, respectively. The mean time spent reporting per week is 14.5 h (range 1–37.5). 23.6% of radiographers report only referrals from emergency departments whilst 50.6% of radiographers have limitations on their practice. Conclusion: The scope of practice of reporting radiographers has increased since previous studies; however, radiographer reporting of chest and abdomen radiographs has failed to progress in line with demand. There remain opportunities to increase radiographer capacity to assist the management of reporting backlogs. Advances in knowledge: This study is the first to examine demographic factors of reporting radiographers across the UK and is one of the largest in-depth studies of UK reporting radiographers, at individual level, to date.