This master’s thesis deals with designing of the reporting solution for the selected company. In the theoretical part its describing the present state of the topic, defines the basic terminology, clarifes theoretical background and explain how to understand to a concept of business intelligencem reporting or information systém. Next part describes the design of the solution. This thesis then concludes with brief evalution of the solution and recommendation for the company.

The diploma thesis deals with the implementation of a Business Intelligence solution for the endowment fund helping with debt relief for people and thus replaces the current process of manually created reports. The main goal of this solution is to bring to the endowment fund the opportunity to make faster and better decisions, as well as many other benefits associated with Business Intelligence.

The diploma thesis deals with issues concerning reporting in the current business environment in a particular company. In the first chapter you can find theoretical knowledge regarding reporting. The second part focuses on an analysis of the current situation in reporting in a selected company. In the last part of the diploma thesis recommendations supporting further potential development of reporting in the selected company on the base of the analysis will be proposed.

This diploma thesis is concerned with the analysis of reporting activities in the company PBS Turbo s.r.o. The first part explains the concept of reporting as one of the basic functions of controlling. Additionally there is presented the theoretical knowledge of reporting. The second part focuses on an analysis of the current situation in reporting in the selected company. In the last part are detailed recommendations to make the process of reporting more effective.

<p>This study examines whether taxpayers intentionally avoid IRS third-party reports. In 2017 an IRS amendment created an exogenous shock that impacted how third parties report gambling winnings to the IRS. In thoroughbred racing, this shock had a substantial impact on certain types of wagers. This paper considers how gamblers reallocated their money following the shock. Using a difference-in-differences research design that compares U.S. tracks to Canadian tracks, I find that gamblers increased their investment in wager types that had become less likely to trigger third-party reports by 27 percent. In the U.S., over $400 billion in tax revenue goes uncollected annually, largely due to unreported income. Third-party IRS reporting is considered the most effective way to reduce underreporting, but there is limited understanding of how taxpayers interact with third-party reporting rules. This paper provides evidence on this interaction, showing that taxpayers purposefully avoid third-party reports to facilitate tax evasion.</p>

Mit der zunehmenden Berichterstattung der Unternehmen erfolgt ein ebenso rasant ansteigender Trend die eigene Nachhaltigkeitsberichterstattung durch externe Dritte bestätigen zu lassen. Untersucht wird der Stand der Prüfung der Nachhaltigkeitsberichterstattung mittels Zusammenführung und Diskussion von 29 thematisch relevanten Studien aus dem Zeitraum 1996 bis 2009. Neben den Fragen nach Treibern und Hemmnissen der Entscheidung für eine Prüfung der Berichterstattung werden die Bedeutung und der Nutzen sowie die Charakterisierung der Prüfung (Prüfungstiefe, Prüfungsstandards, Prüfungsvermerk) und die Einflussfaktoren (Branche, Land, Prüfungsanbieter, Unternehmensgröße) auf die Prüfung eruiert. Frage-stellungen und Implikationen aus dem empirischen Forschungsstand finden Eingang in die empirische Untersuchung. Geleitet wird die Analyse von 86 Nachhaltigkeitsberichten des Energiesektors aus der GRI-Online-Berichtsdatenbank von der Fragestellung, ob die externe Prüfung der Berichterstattung einen Einfluss auf die qualitative und quantitative Ausgestaltung des Nachhaltigkeitsberichts ausübt und sie als Qualitätssignal für die Stakeholder relevant ist. Bewertet wird der Stand der Berichterstattung der ökologischen Umweltleistungsin-dikatoren mittels des GRI-basierten Bewertungsschemas des LEHRSTUHLS FÜR BETRIEBLICHE UMWELTÖKONOMIE der TU DRESDEN. Die Unterschiede in der Berichtsqualität und –quantität zwischen verifizierten und nicht verifizierten Nachhaltigkeitsberichten werden anhand der Varianzanalyse als signifikant und praktische bedeutsam geprüft. Verifizierte Nachhaltigkeitsberichte weisen eine bessere Performance auf als nicht verifizierte Berichte.

Sustainability has become one of the key issues facing today’s organisations. Poor risk management, excessive compensation and greed have opened the behaviour of organisations to the eyes of the world and have called in corporate disclosures to date. While an increase of disclosure in non-financial reports has been noted, there is little evidence to suggest that the investment community is using this information to make informed investment decisions. The goal of this research was to draw attention to the importance of alignment of non-financial information between organisations and the investment community, in order to ultimately encourage responsible investment. This was done by way of a three-phase endeavor that delivered: • A best-practice framework for the communication of non-financial performance by organisations • An assessment of six South African organisations and their communication of non-financial information, specifically with their investment community • An assessment of six investment firms’ perceptions and expectations of non-financial performance communication in South Africa The study highlighted the importance of engaging the investor community in order to understand their expectation of non-financial performance information, thus rendering non-financial reports useful to the investment community and progressing the responsible investment movement in South Africa. Copyright / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted

Corporate social responsibility (CSR) and sustainability have been rising topics in the contemporary business environment over the recent years and disclosing on sustainability have become increasingly important. While some countries have legislation mandating companies to report CSR, other countries leave the decision of reporting to the companies themselves. There are numerous ways of reporting and communicating on sustainability activity and the quality of the reports can deviate heavily between companies. Theories such as stakeholder theory and legitimacy theory suggest that entities reporting comprehensive responsibility information can achieve better financial results than their non-reporting peers. There has been a myriad of studies conducted on the relationship between corporate social responsibility and corporate financial performance. Despite the great number of research, there have been only a few studies that have investigated the true effect of CSR disclosure. The best way for a company to communicate their sustainable agenda is to disclose it for their stakeholders. Therefore, we took it upon ourselves to fill this research gap by investigating if level of CSR disclosure has a substantial impact on corporate financial performance. We approach CSR reporting from a stakeholder perspective, which to our knowledge have not been done before.  This study examines 189 Finnish companies that are selected from a list of the 500 largest companies in Finland. These companies are divided into the subgroups GRI, CSR, and non-CSR, depending on their level of CSR disclosure. The financial information used in this study are comprised from the time period 2015-2019 and gathered from the database Orbis by Bureu van Dijk. This study investigates if there exists a relationship between level of sustainability reporting and the financial performance ratios ROA, ROE, Sales growth, and Profit margin. We find that there exists a strong positive relationship between the subgroup GRI and ROA and ROE, which implies that companies see a clear financial benefit from providing comprehensive CSR reports. Contrary, we find an increasingly negative relationship with sales growth as level of reporting increases, which suggest that CSR implementations stagnates growth. Profit margin showed a neutral behavior across all three groups. Overall, we conclude that there exists a relationship between the level of CSR reporting and financial performance, but that the results are mixed.

Submitted to the Health Informatics Graduate Program Faculty, Indiana University, in partial fulfillment of the requirements for the degree of Master of Science in Health Informatics.May 2006 / The purpose of this study is to examine the current use of natural language processing for extracting meaningful data from free text in medical reports. The use of natural language processing has been used to process information from various genres. To evaluate the use of natural language processing, a synthesized review of primary research papers specific to natural language processing and extracting data from medical reports. A three phased approach is used to describe the process of gathering the final metrics for validating the use of natural language processing. The main purpose of any NLP is to extract or understand human language and to process it into meaning for a specified area of interest or end-user. There are three types of approaches: symbolic, statistical, and connectionist. There are identified problems with natural language processing and the different approaches. Problems noted about natural language processing in the research are: acquisition, coverage, robustness, and extensibility. Metrics were gathered from primary research papers to evaluate the success of the natural language processors. Recall average of the four papers was 85%. Precision average of five papers was 87.7%. Accuracy average was 97%. Sensitivity average was 84%, while specificity was 97.4%. Based on the results of the primary research there was no definitive way to validate one NLP approach as an industry standard The research reviewed it is clear that there has been at least limited success with information extraction from free text with use of natural language processing. It is important to understand the continuum of data, information, and knowledge in the previous and future research of natural language processing. In the industry of health informatics this is a technology necessary for improving healthcare and research.

This work covers extension of the existing telemarketing software. Functions for creating user defined report were added to this software. The server side is based on the PostgreSQL 8.2 database server. The client side is implemented in language C# using Visual Studio 2005 as development environment.