1,721,028 research outputs found
On the design, Software Selection and cost-benefit analysis of the IT architecture for financial consolidation in the manufacturing industries
No full text台灣是出口導向的經濟體，許多的製造業靠著苦幹實幹的精神，逐漸發展成為跨國性的企業，組織架構趨於複雜，而各企業的資訊架構也各自不同。財務合併流程是企業至為重要的流程之一，卻仍有許多企業依賴人工以Excel編製報表，或仰賴會計師的幫忙代編，較無法及時掌握企業的財務數字，對企業管理上確有許多可以改善的機會。
在過去幾年政府推行IFRSs會計準則轉換的期間，企業多有評估在轉換期間是否進行資訊架構的改變以改善財務合併流程之效率。再加上合併報表成為企業主要的管理報表，導入合併報表系統成為許多企業考量的選項之一。但是資訊軟體廠商各自推行不同的產品，企業的資訊架構又各自不同。企業要導入合併報表系統，應考量現有資訊架構下如何去因應，而導入的效益又為何？
本論文以兩個案例公司（簡稱A公司、B公司）在過去幾年思考因應財務合併之系統架構與效益分析時的經驗，進行研究與討論。兩家企業均為跨國性製造業，全球合併個體20家以上，而各自的組織架構與資訊架構各自不同，在思考因應財務合併的想法也各有異同。本論文將各案例的實際轉換過程的決策邏輯整理後，歸納出資訊架構應考量之因素與各自選擇的效益分析，供其他企業或相關有興趣之研究人員參考。
綜合考量之下，企業應評估現有之資訊架構在因應財務合併時之困難點，針對合適的選擇方案，考量導入後之資訊架構會有何改變，與其可帶來之效益。評估企業本身是否有足夠的資源投資此架構變更，獲取架構性之效益使財務合併作業的進行更加有效率，讓企業時時掌握正確的財務數字以輔助企業制訂相關的決策與行動方案。Taiwan’s economy is export-oriented and many manufacturing companies work very hard and eventually become global companies. Their company organizations become more and more complex and each of them has different IT architectures. Even though the financial consolidation process is very critical, many of these companies prepare the financial reports by manually processing Excel spreadsheets, or asking their accounting firm to prepare for them. As such, these companies cannot timely manage their financial indices and there is much room for improving their business processes.
In the past few years, Taiwan government pushed companies to apply IFRSs accounting principles. During this transformation period, many companies considered to improve their financial consolidation process by changing their current IT architecture. One of the main reasons is that financial consolidation report becomes the most important management report. So, many companies wish to implement a financial consolidation report system. Given that there are a few choices offered by different IT vendors and every company has each own IT architecture. If a company wishes to implement a financial consolidation report system, what factors should they consider and what benefits can they get?
This thesis uses two real case studies (company A and company B) in which they actually implement financial consolidation report system in the past years, to study and discuss their consideration and the benefits obtain. This two companies are both global companies and each of them has more than 20 entities. They have different business architecture and IT architecture, that cause them to have different considerations about how they would change their IT architecture and what benefits they would wish to receive. This thesis goes through their decision processes, generalizes the factors that should be considered by others that are interested in this area.
Under comprehensive consideration, companies should think of what are the most difficult barriers when they wish to prepare a financial report in their current IT environment. Among the choices they have, what will be changed if the system has been implemented and what are the benefits. If the company has enough resources to choose the better solution, why not invest in this solution to enjoy the benefits and make the financial consolidation process more efficient. Then, the companies can timely manage their financial index to support making their business decisions and action plans.目錄
口試委員會審定書 ii
誌謝iii
中文摘要iv
THESIS ABSTRACTvi
目錄viii
圖目錄ix
表目錄x
第一章、緒論11
第一節、研究背景與動機11
第二節、研究目的與範圍16
第三節、研究方法 17
第二章、文獻探討 19
第一節、企業資源規劃系統之財務會計模組文獻探討19
第二節、財務合併之文獻探討20
第三節、跨國企業之資訊系統整合架構與軟體選擇21
第三章、研究架構與案例分析26
第一節、研究架構 26
第二節、研究流程 26
第三節、研究案例 26
第四章、研究發現與討論45
第一節、企業資源規劃系統之財務會計模組45
第二節、財務合併報表系統 46
第三節、跨國企業之資訊系統整合架構與軟體選擇48
第四節、討論49
第五章、結論與建議56
第一節、結論56
第二節、建議57
參考文獻 58
圖目錄
圖1：企業使用資訊軟體15
圖2：研究流程18
圖3：A公司企業組織架構圖28
圖4：A公司現行之資訊架構 29
圖5：A公司若採用Web合併報表系統之資訊架構30
圖6：SAP BPC之資訊架構示意圖32
圖7：導入SAP BPC之資訊架構示意圖33
圖8：導入SAP BPC後之財務合併作業流程圖35
圖9：B公司企業組織架構圖 38
圖10：B公司現行之資訊架構39
圖11：Oracle HFM資訊架構 41
圖12：Oracle ODI/FDM/HFM整合架構42
圖13：B公司因應財務合併之資訊架構43
表目錄
表1： IFRSs施行時程及工作計畫11
表2： IFRSs 及US GAAP特性比較13
表3： A公司之軟體選擇比較表33
表4： 導入SAP BPC合併報表系統之效益36
表5： B公司之軟體選擇比較表39
表6： 導入Oracle HFM合併報表系統之效益44
表7： 導入Oracle ODI/FDM系統之效益44
表8： 資訊架構與效益之比較4
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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