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THE IMPORTANCE OF FORMULATING A UNIFORM STRUCTURE FOR NON-FINANCIAL REPORTING: A quantitative study based on the evidence from the automotive industry.Sarker, Asif, Mike-Hana Fongang, Mundi January 2021 (has links)
Nowadays, sustainability has become a well-known and popular topic which has drawn the attention of many people worldwide. To fulfill their responsibility towards sustainability, the business world is shifting from an accounting-based accountability to an accountability-based accounting. Every renowned organization publishes their non- financial report, but quality of these reports is questionable. For the lack of a uniform structure, non-financial reports have become too complicated for some of the stakeholders to understand. To make things worse, the business entities publish non- financial reports highlighting their positive impacts but hide the negative aspects. However, these issues could not resist the interest of the stakeholders, rather they observe different independent index providers to know about the sustainability. We know non- financial reporting is not about figures rather it is about disclosures. However, it is very difficult to collect information from a non-financial report and compare them among industry peers. Therefore, we intend to examine if it is important to formulate a unique structure for the non-financial reporting.Though non-financial reporting is very different from financial reporting, it is very difficult for the readers to get the real picture of sustainability of any organization. The quality measurement of non-financial reports is a daunting task. To get a clear picture we collected the non-financial information of 12 automobile manufacturing groups from different geographical locations. We also observed 5 annual reports for each company and formulated our own index and conducted a quantitative study to answer our research question.We collected data from non-financial reports of our selected automobile companies to formulate our own index and collected index of these companies from the website of S&P Global. From the non-financial report, we also collected data about the length of the report, number of years compared for performance indicators, and if the report is audited or not. We collected the data about total asset of these companies and their return on asset.With the help of our theoretical framework where we discussed about CSR, stockholder theory, and legitimacy theory and formulated two hypotheses. To answer these hypotheses, we run a regression test to see if the variables used in our study have any predictable relationship or not. Hence we tested our data and concluded that it is important to formulate a unique structure for non-financial reporting.Non-financial reporting has come a long way since its appearance but to go even further and to fulfill the demand of the stakeholders, publishing such reports is not enough. Companies who publish such reports also need to ensure the quality and comparability. Though different organizations have different sustainability challenges, at least non- financial reports of a particular industry should follow a certain structure so that these reports can be compared.
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Analýza úrovně implementace CSR v podniku / Analysis of the Level of Implementation of CSR in the CompanyDivišová, Miluše January 2013 (has links)
Diploma thesis deals with the question of Corporate Social Responsibility and researches the level of its implementation within the company. The first part of thesis focuses on the theoretical explanation of the CSR issue (Corporate Social Responsibility) in some company. In the second part the CSR implementation of the company is analyzed, divided into three areas - economic, social and environmental. Based on the discovered information the Recommendations will be proposed to improve the current Company approach to Corporate Social Responsibility. The benefits that the Company acquires improving CSR, will be evaluated.
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Návrh dobrovoľného reportingu v konkrétnom podniku / A Proposal of Voluntary Reporting in Selected CompanyJánov, Richard January 2016 (has links)
This diploma thesis deals with reporting of sustainability development and its mode of administration of regular reports. The purpose of the first section is to explain, define and describe theoretical and methodological approaches of corporate social responsibility of companies, how they were developed and what are their elementary principles and characteristics. The second section focuses on the analysis of implementation of corporate social responsibility in a concrete company in three areas – economical, social and environmental. The aim of the thesis is to create report about corporate social responsibility and sustainability development, based on acquired information and evaluated analyses.
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Nástroj pro podporu komunikace externích účastníků akce / Tool for Communication Support Extern Participants of EventKratochvíl, Jiří January 2016 (has links)
The purpose of this thesis was to create application to support communication and ensuring participation of extern participants (sponsors, supporters) of an event such as conference, festival and more. Application provides support for communication between organizers and participants and o ers management of all necessary data associated with organizing event. The thesis also describes methods of project management and standards applicable for this issues. The PMBOK standard was described in detail, which was used together with ARIS methodic for application design in terms of communication, procurement and stakeholders.
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Principals’ Experiences Leading Strategic Planning in High-Performing Primary Schools in Trinidad and TobagoRamlal, Adesh Reitoo 01 January 2019 (has links)
In the education system in Trinidad and Tobago, only 60% of students are achieving mastery in literacy and numeracy as documented by national tests. The purpose of this basic qualitative study was to explore principals’ experiences leading strategic planning designed to increase achievement in literacy and numeracy in 8 high-performing primary schools in Trinidad and Tobago. Fullan’s change process theory provided the framework for the study. Data were collected from interviews with 8 principals. Data analysis included coding, categorizing, and identifying themes. Findings indicated that principals plan, implement, and monitor the facilitation of change processes through in-depth strategies in teaching and learning with a continuous focus on literacy and numeracy. Findings also revealed that there is continuous professional development to support teachers and transform their capacity in practice. The extension and confirmation of knowledge were validated by the change process theory that change process at the campus level of the school must include strategies for improving the school. Findings may be used to evaluate strategic planning quality and assessment practices in low-performing schools in Trinidad and Tobago, and to improve principals’ capacity for effective strategic planning.
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Critical marketing success factors for sustainable rural tourism routes : a KwaZulu-Natal stakeholder perspectiveMcLaren, Linde 07 October 2011 (has links)
If tourism is to contribute to the reduction of poverty and create employment, tourists also need to be attracted to smaller towns and rural areas. Development of rural tourism routes are often supply-side driven and the role of marketing is not well understood. This study therefore explores the experiences and insights of key supply-side stakeholders in two rural KwaZulu-Natal tourism routes, regarding the marketing of these routes, as well as the critical success factors that ensure future sustainable competitiveness, which may lead to local economic development and thus poverty relief. The researcher adopted an interpretivist epistemology along with subjectivist ontology, to allow for empathetic investigation of the perceptions of the stakeholders in rural tourism routes and of the marketing of such routes. Three approaches converged in the empirical study namely: a qualitative approach which allowed the researcher to gain more in-depth understanding of the factors related to route marketing; an exploratory approach which allowed the researcher to pursue new issues uncovered during the research process; and a case study approach which triangulates a variety of sources of information. Two very different routes were selected to provide wider insight into the research problem, namely the Midlands Meander and the Battlefields Route. The population was restricted to supply-side stakeholders and semi-structured, in-depth interviews were conducted with 29 respondents, selected through a combination of purposive and snowball sampling. The literature review explores rural tourism as a catalyst for economic development. The role of stakeholders in tourism routes is examined and the range of stakeholders is identified. The concept of societal marketing as an orientation that may give support to local economic development is explored. Destination marketing and the destination marketing mix, is discussed as the foundation of tourism route marketing. Particular attention is paid to destination branding and positioning, and a number of critical success factors in destination marketing are identified. The nature of tourism route marketing, the elements in the route marketing mix, and critical success factors in rural tourism route marketing are identified from the literature. The marketing practices of several international rural tourism routes are examined to determine good practice. Existing marketing activities and structures within KwaZulu-Natal are described as the background against which the two routes market their offerings. The empirical findings of the study reports on the benefits of rural tourism routes as perceived for various stakeholders. The roles of product owners on the route, the local community, and municipal and tourism marketing structures are described. Strategic route marketing issues are reported on, including sustainability of a route, insufficient visitors, responsibility to market the route, market targeting and factors that impact on marketing success. The elements of the route marketing mix are reported on with reference to the route product offering and experience, people, physical evidence and signage, pricing, and promotion. The study revealed a number of enabling factors that need to be in place for a route to succeed, namely leadership and co-operation on all levels; a functional route structure with broad representation; financial viability of the route; and route accessibility and signage. Several factors critical for the successful marketing of rural tourism routes are identified. These include the establishment of a strong identity and brand; providing a unique experience; balancing the route product mix, promotion of the route by all stakeholders; and effective use of electronic media. Recommendations are made for further research on rural tourism routes. / Dissertation (MPhil)--University of Pretoria, 2011. / Tourism Management / unrestricted
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A model for the development of women in construction in the Limpopo Province of South AfricaJonas, Sminny Nozimangaliso Minah 18 September 2017 (has links)
PhDRDV / Instutute for Rural Development / The overall purpose of this study was to describe a model for the development of women in
construction in the Limpopo Province of South Africa. To achieve this purpose two phases were
used i.e., the two stage empirical phase that employed a mixed method research process to
identify and understand the development needs of women in construction and a theory-generation
phase, which consisted of 8 stages that interfaced with phase 1
The population of the study were stakeholders in the construction industry namely, women
contractors who are active grade 2 (registered as such on the CIDB register of contractors) and
owner-managers in the Limpopo Province of South Africa, representative of the board of the
Construction Industry Development Board (CIDB), Construction Education and Training Authority
(CETA), the Independent Development Trust (IDT), the Council for the Built Environment (CBE)
and the South African Women in Construction (SAWIC). Qualitative data was collected through
in-depth one-on-one interviews, whilst quantitative data was gathered through administering
questionnaires. Six (6) stakeholders participated in the interviews and out of the targeted 167 in
the CIDB register, 120 completed the questionnaires. The results of the empirical phase were
subjected to the 8-step method of theory generation according to Chinn and Kramer (2011:152-
205). A conceptual framework for the model for development of rural women in construction was
organized by applying the proposed elements of a practice theory according to Dickhoff, James
& Wiedenbach (1968) and Barnum (1994). The theoretical evaluation of a model was done
utilizing Chinn and Kramer (2011:205) criteria for evaluation of a theory. Guidelines to
operationalize the theory were also described as well as recommendations and conclusion.
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Občanská participace v MČ Praha 10 - pohledem klíčových aktérů / Civic participation in Prague 10 city district - perspectives of key stakeholdersFerjenčíková, Kristýna January 2016 (has links)
Civil participation is on the rise. In the district of Prague 10, it is also gaining more and more importance - at least in the field of public spaces and their restoration or transformation. In this part of Prague, thanks to civil participation, many different groups of key stakeholders such as civil servants, active citizens, and politicians meet. The main part of the thesis, thus is comprised by qualitative research based on in-depth interviews with these stakeholders. The author tries to find answers to her questions as regards the perception of civil participation by the stakeholdres themselves, as regards the role individual groups are attributed and what is the role of (lack of) trust in the process of participation. As the research shows, in this particular district, there is a wide array of obstacles the process faces. At the same time, it bears a great potential and promises of a much brighter future. In the final part of the thesis, suggestions as to further research are presented and the results are put within the context of the current research and academic writing. Powered by TCPDF (www.tcpdf.org)
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Podoby "empowermentu" v rámci agendy anti-diskriminace v oblasti vzdělávání / Forms of 'empowerment' in the frame of the anti-discrimination agenda in EducationFelcmanová, Alena January 2018 (has links)
Forms of 'empowerment' in the frame of the anti-discrimination agenda in Education 'Empowerment' - or a state of emancipation, in which an individual is able to achieve their goals, fulfill their needs, and reach their potential despite the structural limitations - should be the result of education. Forms of empowerment include: the capacity of involved actors to make changes, and their ability to influence conditions and structures, in which they move. In my dissertation, I inspect the empowerment found in actors in Education, families, the public sector, schools and other governmental organizations. I conducted my research in the context of the integration of the so-called 'inclusive education' and the associated changes in the system of the Czech elementary education, in the period of spring 2013 until the end of 2017. The method of qualitative research I chose was the stakeholder analysis and in-depth interviews. I analyzed the gathered data from the point of view of the actors' goals and agendas, their experience with discrimination, their involvement in the inclusive education, their cooperation with each other, and last but not least, from the point of view of the power(lessness) and empowerment of the actors themselves describe it. I then link the concept of empowerment with the concept of...
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Requirements Engineering and Software Development Process of an A-SMGCS Earth Magnetic Field Sensor Data Playback and Basic Analysis ToolPanditpautra, Rishi Ashwin 28 February 2017 (has links)
Advanced Surface Movement Guidance and Control Systems (A-SMGCS) help to further improve safety and efficiency of the traffic on the aerodrome surface. The current A-SMGCS sensor technologies have certain operational and functional limitations. A new and unprecedented sensor technology is being tested as a pilot project. This unique sensors is called MagSense®. It works based on the principle of detecting the influence of ferromagnetic materials on earth’s magnetic field. For applications in the aviation environment, learning processes are necessary which are generally based on the graphical depiction of stored sensor data and features to analyze the graphs. For this purpose a visualization and analysis tool is needed.
In order to create an adequate tool to allow for depicting stored sensor data and the peaks caused by ferromagnetic objects in aircraft and vehicles, a requirements engineering process will be conducted wherein the requirements of the various stakeholders will be identified and harmonized. In general, the appropriate RE approach will ensure mutual agreement among the stakeholders and a set of requirements for the first edition of the tool without contradictions. The harmonized package of requirements will then be used as the starting point for a software development process, after which the tool will be produced as specified and validated as a part of this Master’s Thesis.
This Master’s Thesis puts a special focus on the choice of a suitable method in Requirements Engineering and Requirements Management, adequately adapted to the project size and its quality. The selection of appropriate elements from the methodology as well as the outcomes from applying them on a specific software production project are at the core.
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