Thesis (M.A.)--University of Wisconsin--Madison, 1971. / eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Thesis (M. Phil.)--Hong Kong Baptist University, 2001. / Thesis submitted to the Dept. of Chinese Language and Literature. Includes bibliographical references (leaves 301-309).

La thèse traite de l'intégration des informations financières et socio-environnementales dans le rapport annuel des sociétés cotées. L'auteur mobilise l'approche interprétative de la comptabilité (Hopwood, 1978) et analyse le cas du projet de l'Integrated International Reporting Council (IIRC) pour la mise en place d'un framework universellement accepté. L'analyse empirique, porte sur l'analyse des documents émis par cet organisme et sur les interviews effectuées à deux entreprises cotées, qui font partie du groupe de pilotage établie par l'IIRC, dont le but est de tester le framework sur les données de l'année 2012 / The thesis deals with the integration of financial and socio-environmental information in annual reports of listed companies. The author mobilizes accounting approach interpretive (Hopwood, 1978) and analyze the case of the International Integrated Reporting Council (IIRC) for the establishment of a framework globally accepted. The empirical analysis focuses on the study of documents issued by this organization and the interviews conducted at two listed companies, which are part of the steering group established by the IIRC, the purpose of which is to test the framework on data the year 2012

No description available.

Patient safety has been on the research agenda since 2000, when unnecessary harm to patients in providers’ care came to light. In 2005, the improvements in patient safety fell short of expectations, and the patient safety research community recognized that the issues are more difficult to resolve than first thought. One of the tools to address this vexing problem has been voluntary incident reporting systems, although the literature has given incident reporting systems mixed reviews. This qualitative comparative case study comprises 85 semi-structured interviews in two separate divisions of a tertiary care hospital, General Internal Medicine (GIM) and Obstetrics and Neonatology (OBS/NEO). The main line of questioning concerned incident reporting; general views of patient safety were also sought. This is a thesis by publication. The thesis consists of a general introduction to patient safety, a literature review, a description of the methods and cases, followed by the manuscripts. The thesis concludes with a summarization of the findings, and implications of the study. Manuscript one focuses on the reporter end of incident reporting systems. It asks what frames underlie GIM nurse and physician self reporting and peer reporting practices. The findings showed that frames that inhibit reporting are shared by physicians and nurses, such as the fear of blame frame regarding self reporting, and the tattletale frame regarding peer reporting. These frames are underpinned by a focus on the individual, despite the organisational message of reporting for learning. A learning frame is an enabler to incident reporting. Viewing the objective of voluntary incident reporting as learning allows practitioners to depersonalize incident reporting. The focus becomes preventing recurrence and not the individual reporting or reported on. Manuscript two again focuses on the reporter end, and on one type of reportable incident – a problem that healthcare practitioners can fix themselves. The study asks: when faced with such a problem, do practitioners fix it in the moment and forget about it, or do they fix it in the moment and report it? We found that “fixing and forgetting” was the main choice that most GIM practitioners made in situations where they faced problems that they themselves could resolve. These situations included a) handling near misses, which were seen as unworthy of reporting since they did not result in actual harm to the patient, b) prioritizing solving individual patients’ safety problems, which were viewed as unique or one-time events, and c) encountering re-occurring safety problems, which were framed as inevitable, routine events. The paper argues that fixing and forgetting patient safety problems encountered may not serve patient safety as well as fixing and reporting. The latter approach aligns with a preventive view of patient safety. Manuscript three focuses on the practice of double checking, drawing from interviews conducted in both GIM and OBS/NEO. It asks what weaknesses are in the double checking process and what alternative views can help the double checking process enhance patient safety. The findings showed weaknesses in the double checking process, such as: a) double checking trusted as an independent process, b) double (or more) checking as a costly and time consuming procedure, and c) double checking as preventing reporting of near misses. It is proposed that there are alternative ways of viewing and practising double checking in order to enhance patient safety. These include: a) recognizing that double checking requires training, b) introducing automated double checking, and c) expanding double checking beyond error detection. The paper argues that practitioners need to be more aware of the caveats of double checking, and to view the double checking process through alternate lenses to help enhance its effectiveness. Manuscript four focuses on the reporting system more comprehensively, and attends to the reporting process in GIM and OBS/NEO. This is a comparative case study of the two divisions, and considers the different stages in the process and the factors that help shape the process. The findings showed that there were major differences between the two divisions in terms of: a) what comprised a typical report (outcome based vs communication and near-miss based); b) how the reports were investigated (individual manager vs interdisciplinary team); c) learning from reporting (interventions having ambiguous linkages to the reporting system vs interventions having clear linkages to reported incidents); and d) feedback (limited feedback vs multiple feedback). The differences between the two divisions can be explained in terms of: a) the influence of litigation on practice, b) the availability or lack of interprofessional training, and c) the introduction of the reporting system (top-down vs bottom-up approach). A model based on the findings portraying the influences on incident reporting and learning is provided. This thesis contributes to an in-depth understanding of front line perspectives on incident reporting systems and safety, and aims to provide insights into improving patient safety. Implications for practice and research will be addressed.

The thesis written on theme Controlling and compiling of corporate budgets in practise is devided into the three thematic units. The first part is focused on the evaluation of the benefits of controlling in a modern society, its inclusion into the corporate structure, the main assignment of controlling and a brief description of appropriate persons and employees, who are able to carry out this profession. The second part deals with a complete process of drawing up business plans and budgets, their structure, the lenght of their assembly, main principles, which should be followed in the compilation of business plans and budgets, approval process or statistical errors, which may appear in the statistical plans. The contribution of this work, among other things, I see in quantifying the benefits of corporate plans and budgets in contrast with the costs, which are required for drawing up the budget. The third part of this work deals with a support of controlling department to the direction of the company management for operational management of business processes through reporting structure and the formation of partial analyzes focused on a particular area of business. The aim of this work is to link the theory of controlling with a practice and pointing to the increasing need for corporate plans and budgets.

Research in the field of impression management has presented evidence that suggests as a company's performance declines, the readability of its financial reports also declines in order to confound the user. In an attempt to determine whether similar impression management strategies are implemented amongst South African listed public companies, a mixed-effects linear regression model was applied to analyse data over the period 2016- 2018. Performance was regressed to the report readability measures over time, where readability was divided into the aspects of length (through the word count) and complexity (as quantified by the Gunning Fog Index). The findings indicate that as the financial performance of a South African company declines, the length of all its reports increases: including the annual financial statements, Integrated Report and the annual results market announcement. However, there is limited evidence of a relationship between complexity and performance. Therefore, when South African companies perform poorly, despite producing lengthier reports, the complexity therein is not impacted. These results thus caution users when faced with reports that are unusually lengthy in nature, because this trait could signal poor performance. Users are advised accordingly to critically analyse excessively lengthy reports in order to separate decision-useful information from the impression management related content elements. Lastly, this research contributes to the foundation of impression management research in the context of the South African capital market and puts forward several suggestions for important future research.

Much research has been performed on the quantitative amount of formal savings held by various racial and gender groups. Such research has often concluded that Black women are the least prepared for retirement. Therefore, a narrative of scarcity has been perpetuated without fully understanding the underlying reason “why”. These traditional accounts erase and reduce social phenomenon to simplistic representations without recognizing the vast complexities of retirement for Black amaXhosa women in South Africa. This research aims to address this gap by providing first-hand accounts of why Black amaXhosa women believe they are the least prepared for retirement, as well as the alternative ways in which Black amaXhosa women save. This research uses open-ended, face-to-face interviews to collect data. In analysing the interviews, the researcher used Thematic Analysis and the Theories of Intersectionality and Socialization to interpret and analyse the interview transcripts. The researcher specifically focused on the use of inductive, semantic analyzation. All interview participants understood the importance of having retirement savings and either have or had some form of retirement savings. However, low savings were often due to income covering the cost of living, the emergence of unexpected events, and Black Tax. Other themes that emerged are the distrust in the formal financial sector, lower levels of accumulated wealth, and the financial responsibility of motherhood. All participants, in some way, supplemented their savings through the use of informal savings. This research is the first of its kind as it aims to create a “conversation” around retirement savings. It offers an introduction into “why” Black women could be seen by previously reviewed literature to save less for retirement, as well as to identify the alternative ways in which Black amaXhosa women prepare themselves for retirement. This “why” can assist further research and policymakers to better understand the complexity with regard to saving for retirement.

I deal with applied reporting in GEOMAT, Ltd. in my master thesis. I will design new sales reports which will enable evaluation of the profit made by every sale representative based on this company’s specifics.

This study analyses the possible effects of constructive lease capitalisation on all companies in four sectors of the Johannesburg Stock Exchange (JSE) namely Industrial Transportation, Food and Drug Retailers, General Retailers and Travel and Leisure, in light of the impending adoption of IFRS 16.1 The capitalisation is performed using a model developed by Imhoff Jr., Lipe, & David, (1997) & Imhoff Jr., Lipe, & Wright, (1991) as well as further refinements in Dillon, (2014) & Fulbier, Silva, & Pferdehirt, (2006). The analysis looks at the effects of constructive capitalisation on key leverage and profitability ratios, and line items in the financial statements. The study also assesses the impact on disclosed loan covenants and whether constructive capitalisation will result in the breach of any covenants. The results show that the adoption of IFRS 16 has an impact on key ratios and line items specifically leverage ratios and earnings before interest, tax, depreciation and amortisation (EBITDA) margin. The sector most impacted is the Food and Drug Retailers. No loan covenants were breached as a result of constructive capitalisation, however the impact on the covenants was both positive and negative.