Iskanje po katalogu digitalne knjižnice

Opis: Reporting is present in every company. Whether it is small or big, it cannot be avoided. It plays a crucial role in the process and progress of business. The quality of reporting affects the development of the work environment and the company. Since business report is a document that contains business information, which supports the decisions about the future-oriented business decisions, it is very important for it to be designed in such a way that it contains the key information for the recipient and provides support for business decisions. The reporting process can take place horizontally upwards or downwards. Content and structure vary depending on the recipient of the report. We live in an age when our every step is accompanied by digitization, computerization, artificial intelligence, mass data, the Internet of Things, machine learning, and robotics. These changes have also affected the reporting process as well as its processes. The processes of data acquisition, processing and sharing have changed. Furthermore, the data quantity has increased, whereas the speed of the time in which to prepare the reports has decreased. We can have data without information, but we cannot have information without data. There is never enough time, especially nowadays when we are used to having everything at our fingertips. These are two conflicting factors – having more data and less time to prepare quality reports. The systems are developed to optimize the process, increase efficiency and quality and, what is nowadays most important, they have been created to obtain mass data in the shortest possible time. Therefore, it is important to adapt and implement software that can help achieve our daily tasks. We must know how to process huge amounts of real-time data and deliver the information they contain. It is crucial for companies to keep up with the environment and implement changes and innovations into their business process. A company is like a living organism for it must constantly evolve and grow. As soon as it stops growing and evolving, it can fail because it starts lagging and is therefore no longer competitive to others. To deliver faster feedback, companies need data of better quality. There are tools that can improve the business process, better facilitating the capacity of the human agents. The goal is to harness the employees’ full potential and knowledge for important tasks, such as analyzing, reviewing, and understanding data and acting upon them, invoking information technology to automate repetitive processes and facilitate better communication. The focus in this master’s thesis is on the reporting process in Group X. Group X is one of the world leaders in the automotive industry, a multinational corporation based in Canada with subsidiaries around the world. The complexity of the business reporting that is implemented for the Headquarters in Canada has to address the complexity of the multinational corporation to support the decision process. The aim of the thesis is to propose a reporting process for preparing and producing reports with a huge amount of data in a very time-efficient manner. We start by examining the existing processes and upon that, identifying the processes required for the reports to reach the final recipients. Our goal is to identify the toolset, which would increase efficiency, accuracy, credibility, and reduce errors in the fastest possible time. We investigate a short-term and a long-term solution. By a short-term solution, we mean a system, program, or a tool that can help us increase our potential by using digital resources, which are already existing in the organization. By a long-term solution, we mean a solution, which requires employment of specialized future tools in the field of reporting and in repetitive processes, which we can identify with current knowledge and expectations for development. This includes machine learning, robotic process automatization, artificial intelligence.
Ključne besede: Consolidated reporting, reporting process, robotic process automatization, business intelligence, artificial intelligence, machine learning, SharePoint, Big Data, digital transformation, electronic data interchange.
Objavljeno v DKUM: 01.09.2021; Ogledov: 566; Prenosov: 3
Celotno besedilo (1,71 MB)

Opis: The current study aims to examine the relationship between delay in the announcement of quarterly forecasts of annual earnings and the type of earnings news in a unique context. Running a multiple linear regression on data collected from Rahavard Novin software and the companies’ financial statements, is the method of this study to investigate this relationship. Consistent with the pattern of good news early, bad news late, it was found that there is a positive relationship between the bad news type and the amount of delay in announcing quarterly forecast of annual earnings; so that the firms with negative adjustments in earnings forecast (bad news), on average, have 12 more days delay in the announcement. Considering other variables showed that as coverage percentage - a sign of success - increases, the amount of delay in announcing earnings forecast decreases, but companies with losses per share, on average, have an additional delay of about 6 days. The results obtained indicate that at least, in some industries there is certain time for reporting. Finally, it became clear that in the period after the adoption of the new disclosure instruction, despite the increased deadline, the amount of delay in earnings announcement has declined by about 2 days. In this study, for the first time in Iran, one of the company’s financial news (quarterly forecasts of annual earnings), have been classified into good and bad, based on comparison with the market expectation, and the relationship between the news type and the amount of delay in announcing the news, has been examined.
Ključne besede: reporting delay, good news, bad news, annual earnings per share quarterly forecast
Objavljeno v DKUM: 22.01.2018; Ogledov: 949; Prenosov: 185
Celotno besedilo (213,46 KB)
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Opis: Background and Purpose: The objective of this research was to explore the perceptions of the users regarding Internet financial reporting practices in Slovenia. With this research, we wanted to determine what the perceptions of the users are regarding the reliability, credibility, usefulness and sufficiency of online accounting information and how their expectations regarding the content of accounting information differ from the actual situation. Design/ Methodology/ Approach: This research has two parts: in the first part, we summarised the actual situation regarding publishing of internet financial reporting on a sample of large companies in Slovenia (n=110) while, in the second part, we conducted a survey with which we assessed the expectations of users as regards of accounting information (n=127). We then compared users' expectations with the actual situation, analysed by evaluation of 110 websites of Slovene companies. Results: In the research we found that 52.6% of companies publish their accounting information on their websites and that on average 40.2% of users actually make use of this information We found that users have evaluated all four of characteristics: reliability, credibility, usefulness and sufficiency above average, whereby they evaluated usefulness with the highest grade and sufficiency with the lowest. Conclusion: The results of this research can offer companies a feedback on users´ expectations, particularly in cases where these expectations are greater than the actual situation. We have determined that users generally want information that indicates the financial status of a company (such as the Rating Report and data on the company's liquidity), as these information are currently expected by users but available information do not meet their need in full.
Ključne besede: Internet financial reporting, users’ perceptions, IFR indicator, accounting information
Objavljeno v DKUM: 04.04.2017; Ogledov: 1153; Prenosov: 325
Celotno besedilo (563,23 KB)
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Opis: Na RTV Slovenija je trenutno v uporabi strežniški sistem, ki temelji na Windows 2008 in platformi Exchange 2007. V domeni je 2500 uporabnikov z različnimi operacijskimi sistemi (Windows 2000, Windows XP in majhen delež Windows 7). Raznolikost okolja narekuje potrebo po uvedbi centralnega sistema za nadzor in distribucijo popravkov, popis strojne in programske opreme, distribucijo programske opreme ter avtomatizirano namestitev operacijskih sistemov. Z implementacijo orodja Microsoft System Center Configuration Manager Server (ConfigMgr) 2007 v okolje RTV Slovenija lahko zagotovimo večjo skladnost IT-okolja z zahtevami uporabnikov in poslovanja ter s tem izboljšajmo njegovo učinkovitost, razpoložljivost in varnost. Orodje System Center Configuration Manager je grajeno na ključnih Microsoftovih tehnologijah, kot so Microsoft Windows Server Update Services (WSUS), Windows Server Active Directory (AD), in Windows arhitekturi. Vse te tehnologije so že bile predhodno nameščene v okolje RTV Slovenija.
Ključne besede: ConfigMgr: System CenterConfiguration Manager 2007, MP: SMS Management Point, RP: SMS Reporting Point, DP: SMS Distribution Point
Objavljeno v DKUM: 24.01.2011; Ogledov: 2490; Prenosov: 124
Celotno besedilo (2,25 MB)