The thesis on the topic of "Reporting and controlling in a multinational company" deals with the role reporting and controlling play in the decision-making of the company's management and in the evaluation of business performance. The aim is to describe the reporting and controlling methods as applied in practice of a multinational group of companies, to analyze the categories and the indicators used and to assess their information value with regards to the management decision-making process. Once the concept and function of reporting and controlling theoretically defined, the reporting process and its outcomes are described with the company Alcatel-Lucent as an example. Furthermore, the thesis focuses on the structure of a profit and loss statement as used for management purposes in Alcatel-Lucent and the content and information value of all P&L accounts. Finally, a few examples of reports provided on demand to the top management are presented.

With church attendance falling, church leaders are searching for methods to reverse that trend. Benchmarking the practices of successful churches offers one such avenue. This article points to issues of internal and external fit which should be considered before those benchmarked best practices are implemented by church leaders.

Submitted to the Faculty of Education in fufilment of the requirements for the degree of Doctor of Education in the Department of Curriculum & Instructional Studies at the University of Zululand, 2006. / The present study examines educators' experiences in implementing the Revised National Curriculum Statement in the GET Band. The first aim of the study was to ascertain the nature of educators' experiences in implementing the Revised National Curriculum Statement. The second aim was to determine whether educators' biographical factors such as gender, age, teaching experience, qualification and rank have any influence on the nature of their experiences in implementing the Revised Curriculum Statement. The third aim was to ascertain the extent to which educators generally find implementing the Revised National Curriculum Statement to be stressful. The last aim was to determine whether educators' biographical factors (gender, age, teaching experience, qualification and rank) have any influence on the extent to which they generally find implementing the Revised National Curriculum Statement to be stressful. To this end, a questionnaire was administered to a randomly selected sample of three hundred and eight educators. The findings reveal that educators differ in terms of the nature of their experiences in implementing the Revised Curriculum Statement. A high percentage (61.04%) of educators reports a positive experience about implementing the Revised National Curriculum Statement. The findings also show that age, teaching experience and qualification have an influence on the nature of educators' experiences in implementing the Revised National Curriculum Statement. The findings further reveal that educators differ in the extent to which they generally find implementing the Revised National Curriculum Statement to be stressful. A relatively higher percentage (38.31%) report above average level of stress, 28.90% report below average level and 32.79% report an average level The last finding shows that educators' gender, age, teaching experience, qualification and rank have no influence on the extent to which educators generally find implementing the Revised National Curriculum Statement to be stressful. On the basis of the findings of this study, a model on curriculum implementation process was proposed and recommended.

This exploratory study examines linguistic and structural features of written narratives for predictive value in determining the likelihood of veracity or deception. Sixty narratives written by suspects and victims identified through the investigation of criminal incidents provided the database. The law enforcement context allowed for the examination of communication under stress. Using a retrospective approach, the veracity or deception of the narratives had already been determined; therefore, the study was able to focus on the degree to which selected linguistic and structural attributes were able to predict veracity and deception. Six research questions guided the study, drawn from theoretical works and research in psychology, linguistics, and criminal justice. Three questions asked whether a positive relationship exists between deception of the narratives and the narrative attributes of equivocation, negation, and relative length of the prologue partition. Three questions asked whether a positive relationship exists between veracity of the narratives and unique sensory details, emotions in the conclusion partition, and quoted discourse. Support was found for the three questions relating to deception and for a relationship between veracity and unique sensory details. Weak support was found for a relationship between veracity and emotions in the conclusion partition. No relationship was found with veracity and the general category of quoted discourse. When quoted discourse without quotation marks was examined separately, a weak relationship with veracity was found. An additional finding was a relationship between relative length of the criminal incident partition and veracity. A logistic regression model was developed to predict veracity or deception using the six predictors from the research questions. The resulting model correctly classified the examined narratives at an 82.1% classification level. The most significant predictor of veracity was unique sensory details; the most significant predictor of deception was length of the prologue partition. The analysis of the examined narratives written by suspects and victims suggests that linguistic and structural features of written narratives are predictive of the likelihood of veracity and deception. These results lend support to the Undeutsch Hypothesis (1989) that truthful narratives differ from fabricated narratives in structure and content. / Ph. D.

Master of Science / Department of Counseling and Educational Psychology / Doris J. Carroll / Diversity in higher education plays an important role in students’ perspectives on their college experiences. For students looking for an institution that has a diverse living and learning environment, it is important that students can find information related to diversity. This report highlighted dimensions of diversity as communicated through mission and diversity statements from institutions in the Big 12 Conference. The Big 12 Conference institutions include Baylor University, Iowa State University, Kansas State University, Oklahoma State University, Texas A&M University, Texas Tech University, University of Colorado – Boulder, University of Kansas – Lawrence, University of Missouri, University of Nebraska, University of Oklahoma, and the University of Texas. The institutions’ mission and/or diversity statements were evaluated using the four dimension of diversity: access and success, climate and intergroup relations, education and scholarship, and institutional viability and vitality. The results of this report alert students, faculty, and staff, as well as the institution, about the aspects of diversity being developed at their institution and in which dimensions they need further development.

This study examines whether the probability of a firm receiving a going concern modified report or a standard audit report with note disclosure of a going concern uncertainty has increased after the issuance of SAS No. 59. This study also examines whether the probability of a firm having no reference to a going concern uncertainty in its audit report or the financial statement notes has decreased after the issuance of SAS No. 59. The findings provide support for the hypotheses that a firm has a higher probability of receiving a standard audit report with note disclosure of a going concern ('J uncertainty and a lower probability of receiving no reference to a going concern uncertainty in the audit report or the financial statement notes after the issuance of SAS No. 59. However, this study finds no support for the hypothesis that a firm has a higher probability of receiving a going concern modified report after the issuance of SAS No. 59. The findings of this study suggest that the Auditing Standards Board, the government, and the accounting profession should consider the impact of SAS No. 59 on the presence of note disclosure when assessing the success or failure of SAS No. 59 in decreasing the so-called audit expectation gap.

My dissertation consists of three studies. My first study builds a literature review of state and local general-purpose government financial reporting research (including bond and financial condition research) after Governmental Accounting Standards Board (GASB) Statement No. 34’s issuance in 1999. The research referenced shows that reporting information after GASB 34 has, and will, continue to shape governmental financial reporting studies. My second study examines both the rearrangement of governmental fund balance amounts after GASB Statement No. 54 and the factors associated with updated fund balance categories. My pooled ordinary least squares (OLS) regressions show that pre-standard “unreserved” fund balances had greater variance in allocation to GASB fund balance categories than “reserved” fund balances. In my determinants analysis, general service charges and wealth are positively, while prior deficits, population, and unemployment are negatively, related to GASB 54 governmental fund balance categories that have higher spending flexibility. The findings suggest reporting consistency improvements with GASB 54 requirements. My third study examines how GASB 54 flexible governmental fund balance types are associated with future bond-specific outcomes and future revenue/expenditure compositions. Estimating pooled OLS regressions, the results demonstrate that future bond interest costs decrease and bond ratings increase as the amounts of “unrestricted” or “unassigned” balances increase. Flexible fund balance changes are also positively related to future operating expenditure changes, while negatively related to future property tax, service charge, and specific intergovernmental revenue changes. These results indicate that flexible fund balance information signals financial health, affecting both external and internal decision-making.

The goal of this dissertation was to specify duties for company, methods of consolidation, describe conditions and to insight into consolidated financial statement according to czech law and to IFRS. First thing that was needed was to collect necessary documents. At accounting unit was performed straight consolidation in accordance to full method. There were no partial statements assembled. Only one consolidated statement for whole consolidation unit was created. Chosen consolidation unit was composed of main company and three subsidiarit. Main company owns 100% of two subsidiaries and one of subsidiaries was 100% owner of the last subsidiary. There was caused a significant lowering of assets and liabilites by consolidation of financial statement in chosen accounting unit.

Clean water has become a scarce and pricey commodity. Companies, governments and the public are realising more and more the importance of efficient and effective water use and the conservation of South Africa’s natural water resources. Governments are implementing conservation and usage laws while companies are trying to get as much use out of their water while staying within the law. This dissertation focusses on the potable water measuring and billing practices taking place on the SASOL 1 site. A field study, interviews and questionnaires were used to gather the relevant data which was subsequently compiled into a Stakeholder Requirement Statement. The latter is a description of the ideal system that would meet all the requirements for measuring potable water and billing customers on the SASOL 1 site. / MIng (Development and Management Engineering), North-West University, Potchefstroom Campus, 2014

Clean water has become a scarce and pricey commodity. Companies, governments and the public are realising more and more the importance of efficient and effective water use and the conservation of South Africa’s natural water resources. Governments are implementing conservation and usage laws while companies are trying to get as much use out of their water while staying within the law. This dissertation focusses on the potable water measuring and billing practices taking place on the SASOL 1 site. A field study, interviews and questionnaires were used to gather the relevant data which was subsequently compiled into a Stakeholder Requirement Statement. The latter is a description of the ideal system that would meet all the requirements for measuring potable water and billing customers on the SASOL 1 site. / MIng (Development and Management Engineering), North-West University, Potchefstroom Campus, 2014