The present dissertation is thematically focussed on issues relevant to the controlling of a company, particularly those relevant to top-level management. The first part of this work presents the theoretical assumptions of controlling, as applied to the company ČD - Telematika a.s. Based on an assessment of knowledge identified from both theory and praxis, some recommendations regarding the streamlining and the efficient functioning of the controlling of the company are presented at the end of this dissertation. Internal documents from this company, based on real data for 2012, have been used in this dissertation.

This Master's Thesis "Controlling as an instrument for management in the company KORADO, a.s." deals with methods and instruments of controlling in the company KORADO, a.s. The goals of the thesis are three-fold: a description of theoretical assumptions, comparison of the practice in the company with these assumptions and suggested changes to controlling procedures in this company. The theoretical part outlines methodological approach for controlling goals and how they are organized, the company's planning and reporting as well as methods and instruments used by the controlling function. The practical part of the thesis deals with the methods actually used by the company. Suggested changes to the company's controlling are set in the conclusion of the practical part based on the theoretical assumptions and their comparison to the practice of the company's praxis.

The aim of this thesis is to describe financial accounting in existing advertising agency, which has to report financial information to parent company placed in USA. The parent company use the US GAAP principles and prepares consolidated financial statements for all the comapnies in the group.

The aim of this diploma thesis is to create reporting as a set of methods for analyzing and interpreting the results of processes and events that are directly involved in the creation of sales and value of a firm in the subscription model of internet business. The thesis is focused on the reporting of historical results and performance. The methodology focuses on the identification of the characteristics and conditions describing the nature of the subscription business model and related consumer behavior. On this basis is compiled set of appropriate analysis for reporting of key facts. Achieved results are subjected to the analysis that examine the revenues from the perspective of the factors influencing the effectiveness of their creation and maintenance in the future. Practical part carries out analysis over the modeled data through SQL database queries that build the final reporting. Conclusions of the diploma thesis describe findings in achievement, effectiveness and risks that arise from the underlying data of model company. The conclusion states information usefulness and possible application of the reporting solution in real company.

The combination of Cloud Computing and Business Intelligence (BI) gives many advantages, however the classic deployment model is still in many cases preferred. Both models differ in many aspects and are suitable for various organizations. The thesis looks at these aspects and analyzes the differences that cloud computing brings to the Business Intelligence. Aims of the thesis are to compare both models according the architectural, security, user and financial aspects, influencing of the cloud computing on the implementation of BI and presenting some practical examples of BI solution. To achieve the aims the author uses a literature review, electronic sources and own analysis. Based on the identified impact of the cloud factor the author extends the reference model Management of Business Informatics (MBI).

Introduktion: Hållbarhet har blivit en naturlig del av företagens rapportering, därredovisningen i Sverige idag tillämpas som en frivilligrapportering. Tidigare studier presenterar skillnader avseende hur hållbarhet redovisas, men även att det finns branschspecifika överrensstämmelser. Konfektionsbranschen är av intresse att studera då tillverkningen inte alltid ger uppsyn över de hållbarhetsrelaterade aspekterna samtidigt som branschen har en stor mängd intressenter att bemöta. Genom att studera över tid erhålls en ökad förståelse för hur hållbarhetsredovisningen har utvecklats. Syfte: Syftet med denna uppsats är att utforska vad konfektionsbranschen redovisat om hållbarhet samt kartlägga mönster över hur detta har förändrats över tid. Metod: En kvalitativ studie som tillämpar en deduktiv ansats med induktiva inslag. Studien utformas som en longitudinell fallstudie där analysenheterna Björn Borg, H&M, KappAhl och Odd Molly utgör konfektionsbranschen noterad på Nasdaq Stockholm mellan åren 2007-2014. Insamling av data består av årsredovisningar och hållbarhetsrapporter. Slutsats: Studien har urskilt ekonomi, socialt/etiskt, miljö och adaption som branschspecifika faktorer i hållbarhetsredovisningen. Vidare har utvecklingen över vad som redovisas inom dessa faktorer indikerat processer som driver utvecklingen av hållbarhetsredovisningen. Det har medfört en branschspecifik modell som illustrerar utvecklingen av hållbarhetsredovisningen över den studerade perioden mellan åren 2007-2014. / Introduction: Sustainability has become an integral part of corporate reporting and is applied as a voluntary reporting in Sweden. Previous studies show differences both regarding how sustainability is reported but also between industries. The clothing industry is interesting to study since the production does not always give a direct supervision of the sustainability-related aspects even though the industry has a large number of interested parties to consider. By studying sustainability reporting over time a better understanding of its development is obtained. Purpose: The purpose of this paper is to explore what the clothing industry account for sustainability and to identify patterns of how this has affected the sustainability reporting over time. Method: This study applies a deductive approach with inductive elements. The study is designed as a longitudinal case study in which analysis units Bjorn Borg, H&M, KappAhl and Odd Molly, represent the clothing industry listed on Nasdaq Stockholm between the years 2007-2014. Collection of data consists of annual reports and sustainability reports. Conclusion: The study has identified economics, social/ethical, environmental and adaptation to industry-specific factors in the sustainability report. Furthermore, the evolution of what is reported in these factors indicated processes that drive the development of the sustainability report. This has resulted in an industry-specific model that illustrates the evolution of sustainability reporting over the period 2007-2014.

The purpose of this study is to make an evaluation of the type of reports on pupil progress made by a selected number of elementary schools in Texas to determine the extent to which the reports meet criteria for reporting grade progress to parents.

Sustainability reporting by companies can serve as a communication tool with potential to build trust, influence the attitudes and perceptions of stakeholders. However, reporting without adding value and meeting the needs of the targeted stakeholders has been labelled a fad or meaningless by some scholars. The objective of this research was therefore to understand from a stakeholder‟s perspective; if indeed sustainability reporting is meeting their needs and creating value for them. A qualitative approach was used to illicit perspectives of multiple stakeholder groups on the value of sustainability reporting by two companies belonging to the mining sector. A total of sixteen different stakeholders belonging to different stakeholder groups and two sustainability experts from the two companies were interviewed to compare the company perspectives on value created with that of other stakeholders. The results highlighted that the relationship between the company and a stakeholder group, influences how that particular stakeholder group is prioritised and engaged. Stakeholder groups that are economically powerful, have higher saliency and those with potential to influence the business were prioritised and effectively engaged compared to those with low economic power and low legitimate claim over the company. The perceived benefit of sustainability reporting varied per stakeholder group and the company perspective of value differed from stakeholder perspective for some stakeholder groups. / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted

Sustainable business practices are fundamental for the future of business, society and the environment within which business operates. In this journey, stakeholders provide a sustainability compass that must be consulted by companies in determining and realigning the business context to their legitimate needs. Businesses have constantly been accused of an imperious attitude towards stakeholders that manifests in one directional conversations designed to manage rather than engage and report objectively on the state of their relationship with stakeholders. Whilst much exploration has been conducted on stakeholder engagement, the cardinal objective of this research was to explore the role of this engagement in determining the gradation of issues in the businesses’ sustainability reporting process. A review of other significant scholarly material highlighted gaps in the realm of this broad subject that were used in the construct of the research questions. Data in this qualitative study was obtained from sustainability practitioners employed by companies listed on the Johannesburg Stock Exchange. This was achieved through content analysis of their reports and structured in-depth interviews that sought to understand the materiality concept through their stakeholder engagement process. The findings suggest that stakeholder engagement and materiality determination in particular is a complex area fraught with a lot of challenges as well as diversity in approach and purpose. The findings also suggested that the determination of the sustainability content is a unilateral process instituted and guided by the reporting entity with no involvement of other stakeholders beyond the data-gathering phase. / Dissertation (MBA)--University of Pretoria, 2014. / zkgibs2015 / Gordon Institute of Business Science (GIBS) / Unrestricted

There is an increasing demand for subscore reporting in the testing industry. Many testing programs already include subscores as part of their score report or consider a plan of reporting subscores. However, relatively few studies have been conducted on subscore equating. The purpose of this dissertation is to address the necessity for subscore equating and to evaluate the performance of various equating methods for subscores. Assuming the random groups design and number-correct scoring, this dissertation analyzed two sets of real data and simulated data with four study factors including test dimensionality, subtest length, form difference in difficulty, and sample size. Equating methods considered in this dissertation were linear equating, equipercentile equating, equipercentile with log-linear presmoothing, equipercentile equating with cubic-spline postsmoothing, IRT true score equating using a three-parameter logistic model (3PL) with separate calibration (3PsepT), IRT observed score equating using 3PL with separate calibration (3PsepO), IRT true score equating using 3PL with simultaneous calibration (3PsimT), IRT observed score equating using 3PL with simultaneous calibration (3PsimO), IRT true score equating using a bifactor model (BF) with simultaneous calibration (BFT), and IRT observed score equating using BF with simultaneous calibration (BFO). They were compared to identity equating and evaluated with respect to systematic, random, and total errors of equating. The main findings of this dissertation were as follows: (1) reporting subscores without equating would provide misleading information in terms of score profiles; (2) reporting subscores without a pre-specified test specification would bring practical issues such as constructing alternate subtest forms with comparable difficulty, conducting equating between forms with different lengths, and deciding an appropriate score scale to be reported; (3) the best performing subscore equating method, overall, was 3PsepO followed by equipercentile equating with presmoothing, and the worst performing method was BFT; (4) simultaneous calibration involving other subtest items in the calibration process yielded larger bias but smaller random error than did separate calibration, indicating that borrowing information from other subtests increased bias but decreased random error in subscore equating; (5) BFO performed the best when a test is multidimensional, form difference is small, subtest length is short, or sample size is small; (6) equating results for BFT and BFO were affected by the magnitude of factor loading and variability for the estimated general and specific factors; and (7) smoothing improved equating results, in general.