...REPORT OF THE COMMITTEE ON 0 0 THE F INANCIAL A S P E C T S OF C ORPORATE G OVERNANCE 1 DE C E M B E R 1992 0 0 REPORT OF THE COMMITTEE ON 0 0 THE F INANCIAL A S P E C T S OF C ORPORATE G OVERNANCE 0 1992 The Committee on the Financial Aspects of Corporate Governance and Gee and Co. Ltd. Reproduction of this publication in whole or in part is unrestricted for internal communications within a given organisation. It is otherwise subject to permission which will not be refused but will attract a reasonable reproduction charge. A leaflet is available from the Publishers setting out full details of the level of the charge and when it is applicable. First published December 1992 ISBN 0 85258 913 1 (Report) ISBN 0 85258 915 8 (Report with Code of Best Practice) Gee (a division of Professional Publishing Ltd) South Quay Plaza 183 Marsh Wall London El4 9FS Freephone: (0800) 289520 Fax: (071) 537-2557 Printed in Great Britain by Burgess Science Press. Queries and correspondence relating to the report should be addressed to: The Secretary Committee on the Financial Aspects of Corporate Governance Up to 31 Decemher~ 1992 P.O. Box 433 Moorgate Place London EC2P 2BJ Tel: (07 I) 628-7060 ext.2565 Fax: (071) 6281874 From 1 Ja/rrrar~y 1 9 9 3 c/o The London Stock Exchange L o n d o n EC2N IHP Tel: (071) 797-4575 Fax: (071) 4.1~0:6822 Additional copies of the report may be obtained from: Gee (a division...
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...appreciate that formal preparation in healthcare management can pay big dividends in terms of exciting management jobs and positions with excellent career advancement. But just what do healthcare managers do? And what are their roles and responsibilities? Healthcare management is the profession that provides leadership and direction to organizations that deliver personal health services, and to divisions, departments, units, or services within those organizations. This chapter gives a comprehensive overview of healthcare management as a profession. Understanding the roles, responsibilities, and functions carried out by healthcare managers is important for those individuals considering the field to make informed decisions about the “fit.” This chapter provides a discussion of key management roles, responsibilities, and functions, as well as management positions at different levels within healthcare organizations. In addition, descriptions of supervisory level, mid-level, and senior management positions within different organizations are provided. 17 © Jones and Bartlett Publishers, LLC. NOT FOR SALE OR DISTRIBUTION. 59643_CH02_5289.qxd 18 5/4/09 C HAPTER 2 10:39 AM Page 18 U NDERSTANDING H EALTHCARE M ANAGEMENT THE NEED FOR MANAGEMENT AND THEIR PERSPECTIVE Healthcare organizations are complex and dynamic. The nature of organizations requires that managers provide leadership, as well as the supervision and coordination of employees. Organizations were created to achieve goals...
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...Governance, Risk & Ethics o bo k 0 s2 0 s log p o t.c o m Class Notes June 2011 ebooks2000.blogspot.com eb o s ok 2 0 00 .b s log p o t.c o m © The Accountancy College Ltd, January 2011 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of The Accountancy College Ltd. ebooks2000.blogspot.com 2 www.studyinteractive.org Contents PAGE INTRODUCTION TO THE PAPER CHAPTER 1: CHAPTER 2: CHAPTER 3: CHAPTER 4: CHAPTER 5: CHAPTER 6: CHAPTER 7: CHAPTER 8: CHAPTER 9: CORPORATE GOVERNANCE – AN INTRODUCTION CORPORATE GOVERNANCE – MORE DETAILED AREAS AGENCY THEORY AND TRANSACTION COST THEORY GOVERNANCE IN DIFFERENT COUNTRIES AND ORGANISATIONS RISK MANAGEMENT INTERNAL CONTROL SYSTEMS STAKEHOLDER THEORY AND CSR BUSINESS ETHICS THE PROFESSIONAL ACCOUNTANT 5 7 21 29 35 49 61 69 e o bo k 0 s2 0 .bl 0 o p gs o t.c o m 81 93 www.studyinteractive.org ebooks2000.blogspot.com 3 eb o s ok 2 0 00 .b s log p o t.c o m 4 ebooks2000.blogspot.com www.studyinteractive.org Introduction to the paper eb o s ok 2 0 00 .b s log p o t.c o m www.studyinteractive.org ebooks2000.blogspot.com 5 IN T R O D U C T I O N T O T H E P A P E R AIM...
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...cm) AO No. Ward/ Circle Range Commissioner Sir, I/We hereby request that a permanent account number be allotted to me/us. I/We give below necessary particulars : Signature/ Left Thumb Impression 1. Full Name (Full expanded name : initials are not permitted) Please Tick as applicable Last Name / Surname Shri Smt. Kumari M/s First Name Middle Name 2 N ame you would like printed on the card 3 Have you ever been known by any other name? If yes, please give that other name (Full expanded name : initials are not permitted) Last Name / Surname Please Tick Shri Smt. as applicable Kumari Yes No M/s First Name Middle Name 4. Father's Name (Only 'Individual' applicants : Even married women should give father's name only) First Name Last Name / Surname Middle Name 5. Address R. Residential Address Flat/Door/Block No. Name of Premises / Building / Village Road / Street / Lane / Post Office Area / Locality / Taluka / Sub - Division Town / City / District State / Union Territory Pin (Indicating PIN is mandatory) O. Office Address (Name of Office) Flat/Door/Block No. Name of Premises / Building / Village Road / Street / Lane / Post Office Area / Locality / Taluka / Sub - Division State / Union Territory Town / City / District Pin (Indicating PIN is mandatory) 6. Address for communication Please Tick as applicable R or O Tel. No. STD Code email ID 7. Tel. No. 8...
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...The College is actively involved in the endeavour to spread e-Library with online connectivity and a large offline database legal awareness amongst the student community. Trained Educational Tours students visit other colleges to deliver lectures on legal topics. Counseling Cell Legal Aid and Legal Literacy Camps too are a regular feature. Placement Cell Model Lok Sabha NSS Unit Regular cultural activities and participation in external and Health insurance for students internal competitions Hostels Active sports committee to encourage participation in indoor For outstation students, the College provides separate hostels to and outdoor games accommodate both girls and boys. The hostels are located within the B e p a r t o f a k n o w l e d g e co m m u n i t y K. L. E. Society’s, Gurusiddappa Kotambri Law College, vidyanagar, HUBLI – 580 031. Karnataka. Phone: 0836 2372244 Resi: 0836 2377901 Website www.gklawcollege.com E-mail: gklchubli@gmail.com Approved by Bar Council of India and affiliated to Karnataka State Law University, Hubli. Learn with Purpose K. L. E. Society...
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...E ROLE OF LAW IN THE U.S. HEALTHCARE SYSTEM USING THE LAW TO PROMOTE OUR POLICY GOALS AND ETHICAL PRINCIPLES The study of law is more than simply memorizing a list of activities that are illegal, such as Medicare fraud or price-fixing. It is more than memorizing the penalties for particular violations, such as the number of years in prison one can receive for a class B felony or the fine for driving 50 miles per hour in a 35 mile per hour zone. It is more than trying to remember the names of court cases or the citations to statutes and regulations. Instead, law is a policy discipline and a social science. Moreover, the law is not cast in stone, but is subject to change. For hundreds or perhaps thousands of years, people have reconsidered and changed the rules that govern their activities. In a democratic society, we have the power to make further changes in the laws by which we live. Therefore, as students and scholars of law, we not only study the current state of the law, but also what we think the law should be. In particular, we consider how we can use the law to accomplish our goals of public policy. We begin this type of analysis by identifying a practical problem. For example, we may want to focus on discrimination, violence, environmental pollution, or inadequate access to healthcare services. Then, we try to figure out how to use the law and the legal system to solve that particular problem by creating a new law or by changing an existing law. ...
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...The CIPD Profession Map Our Professional Standards Contents Introduction 2 The CIPD Profession Map 4–7 The design principles and architecture of the Profession Map 4 Bands and transitions 6 Professional areas 8–46 Professional area definitions 9 1 Insights, strategy and solutions 10 2 Leading HR 14 3 Organisation design 17 4 Organisation development 20 5 Resourcing and talent planning 23 6 Learning and development 26 7 Performance and reward 30 8 Employee engagement 33 9 Employee relations 36 39 10 Service delivery and information Behaviours 42–51 The Profession Map behaviours 43 Curious 44 Decisive thinker 45 Skilled influencer 46 Personally credible 47 Collaborative 48 Driven to deliver 49 Courage to challenge 50 Role model 51 1 Profession Map – Our Professional Standards V2.4 Introduction The CIPD Profession Map sets out standards for HR professionals around the world: the activities, knowledge and behaviours needed for success. Use the standards in the CIPD Profession Map for you and your organisation to: • define great HR • diagnose areas of success and improvement • build HR capability • recognise achievement through professional qualifications and membership. By the profession, for the profession ...
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...Application for Allotment of Permanent Account Number [In the case of Indian Citizens/Indian Companies/Entities incorporated in India/ Unincorporated entities formed in India] Under section 139A of the Income Tax Act, 1961 To avoid mistake (s), please follow the accompanying instructions and examples before filling up the form Assessing officer (AO code) Sign/ leftTumb impression across this photo Area code AO type Range code AO No. Sir, I/We hereby request that a permanent account number be allotted to me/us. I/We give below necessary particulars: 1 Full Name (Full expanded name to be mentioned as appearing in proof of identity/address documents: initials are not permitted) Please select title, as applicable Shri Smt. Kumari M/s Last Name / Surname First Name Middle Name 2 Abbreviation of the above name, as you would like it, to be printed on the PAN card 3 Have you ever been known by any other name? If yes, please give that other name Please select title, as applicable Yes No (Please tick as applicable) Shri Smt. Kumari M/s Last Name / Surname First Name Middle Name 4 Gender (for Individual applicants only) Male Female (Please tick as applicable) 5 Date of Birth/Incorporation/Agreement/Partnership or Trust Deed/ Formation of Body of individuals or Association of Persons Day Month Year 6 Father's Name (Only 'Individual' applicants: Even married women should fill in father's name only) Last Name / Surname First Name Middle Name ...
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...T H E K N O W L E D G E E C O N O M Y A N D E D U C A T I O N Karen Jensen University of Oslo, Norway Leif Chr. Lahn University of Oslo, Norway and Monika Nerland (Eds.) University of Oslo, Norway This book presents an entirely new approach to professional learning based on perspectives of the knowledge society and, in particular, an interpretation of Knorr Cetina’s work on scientific ‘epistemic cultures’. Starting with a conceptual chapter and followed by a suite of empirical studies from accountancy, education, nursing and software engineering, the book elaborates how: a) knowledge production and circulation take distinct forms in those fields; b) how the knowledge objects of practice in those fields engross and engage professionals and, in the process, people and knowledge are transformed by this engagement. By foregrounding an explicit concern for the role of knowledge in professional learning, the book goes much farther than the current fashion for describing ‘practice-based learning’. It will therefore be of considerable interest to the research, policy, practitioner and student communities involved with professional education/learning or interested in innovation and knowledge development in the professions. SensePublishers KNOW 6 Karen Jensen, Leif Chr. Lahn and Monika Nerland (Eds.) ISBN 978-94-6091-992-3 Professional Learning in the Knowledge Society Professional Learning in the Knowledge Society T H E Spine ...
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...1) INTRODUCTION (FASB 2012) & (Cooper, D. J., Et. Al., 2005 I) The Accountancy Profession (a) Accountants benefits the economy and society by contributing to the efficient allocation and management of resources. (b) Contribute to the growth of individual companies. (c) Promote financial market performance, through the reporting of, and providing assurance on, financial information. i) Needs For Regulation (d) Response to the need for certain standards to be met by the members of that profession. (i) Regulation seeks to ensure the right quality and, where appropriate, consistency in the quality of accountancy services. ii) Benefit Of Regulation (e) Knowledge imbalance between the client, who is acquiring accountancy services, and the provider. (f) Impact On Third Parties. iii) Characteristics Of Good Regulation (g) Areas that regulation of the accountancy profession typically cover (h) The value of ethical behavior. iv) A Shared Approach To Regulation (i) Roles government . (j) Role of professional accountancy organizations. v) Current Regulatory Environment (k) Global adoption and implementations of international high-quality technical and professional standards. (l) External regulation of the market for audits...
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...The CIPD Profession Map Our Professional Standards The CIPD Profession Map Our Professional Standards Contents Introduction The CIPD Profession Map The design principles and architecture of the Profession Map Bands and transitions Professional areas Professional area definitions 1 Insights, strategy and solutions 2 Leading HR 3 Organisation design 4 Organisation development 5 Resourcing and talent planning 6 Learning and development 7 Performance and reward 8 Employee engagement 9 Employee relations 10 Service delivery and information Behaviours The Profession Map behaviours Curious Decisive thinker Skilled influencer Personally credible Collaborative Driven to deliver Courage to challenge Role model 2 4–7 4 6 8–46 9 10 14 17 20 23 26 30 33 36 39 42–51 43 44 45 46 47 48 49 50 51 1 Profession Map – Our Professional Standards V2.4 INTRODUCTION Introduction DESIGN AND ARCHITECTURE The CIPD Profession Map sets out standards for HR professionals around the world: the activities, knowledge and behaviours needed for success. Use the standards in the CIPD Profession Map for you and your organisation to: • define great HR • diagnose areas of success and improvement • build HR capability • recognise achievement through professional qualifications and membership. By the profession, for the profession BANDS AND TRANSITIONS Based on research and collaboration with organisations around the world, and continuously reviewed and updated with our research...
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...G L O B A L A S S O C I AT I O N O F R I S K P R O F E S S I O N A L S R I S K H I S TO R Y The Origins and Evolution of Credit Risk Management Credit risk can be traced back thousands of years. But where exactly did it come from and what are its basic tenets? What events changed the course of credit risk history? And who were the true innovators of credit risk management? Aaron Brown takes us on an interesting journey, from the ancient origins of credit to the birth of ratings agencies, all the way through modern-day deficiencies in understanding probability of default. C redit is much older than writing. Hammurabi’s Code, which codified legal thinking from 4,000 years ago in Mesopotamia, didn’t outline the basic rules of borrowing and didn’t address concepts such as interest, collateral and default. These concepts appear to have been too well known to have required explanation. However, the Code did emphasize that failure to pay a debt is a crime that should be treated identically to theft and fraud. The Code also set some limits to penalties. For example, a defaulter could be seized by his creditors and sold into slavery, but his wife and children could only be sold for a three-year term. Similarly, the Bible records enslavement for debt without disapproval; for example, the story of Eli’sha and the widow’s oil concerns the threatened enslavement of two children because their father died without paying his debts. But the Bible also goes further than Hammurabi...
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...the result Excellence always creates Success & it is a process of continual improvement Never run after success Let it happen automatically in life Deliver The Promise Learning Social Responsibility Respect for Individual Humility Entrepreneurship Teamwork 2. Freedom t Lif Lif is b 2 F d to Life- Life i beautiful tif l Don’t die before the actual death Live every moment to the fullest as if today is the last day Life is gifted to humankind to live Live & Live happily towards happiness Deliver The Promise Learning Social Responsibility Respect for Individual Humility Entrepreneurship Teamwork 3. Passion l d t E 3 P i leads to Excellence ll When your hobby becomes your profession , the passion becomes your profession You will be able to lead up to excellence in life Satisfaction, Joy, Pleasure & love will be the outcome of the passion Following your passion for years , you will surely become somebody one day Deliver The Promise Learning Social Responsibility Respect for Individual Humility Entrepreneurship Teamwork 4. Learning i very simple- N 4 L i is i l Never stop t Be humble Teachers do fail Learners never fail fail, Learning is never complicate or difficult Learning is always possible whatever rule you apply Deliver The Promise Learning Social Responsibility Respect for Individual Humility Entrepreneurship Teamwork 5. Pressure at head 5 P th d ...
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...grown to the current with all the hard woks of the pioneers of nursing. Researchers and theorists played a major role in the growth of nursing in to its current stage. according to American Nurses Association, Nursing is defined as “ protection promotion, and optimization of health and abilities, prevention of illness and injury, alleviation of suffering through the diagnosis and treatment of human response, and advocacy in the care of individuals, families, communities and population.”The I O M report 2010 got a vast impact on the future of Nursing .The key messages of I O M repot emphasizes on the advancement of education of nurses, improving the primary care health by better nursing participation in nursing practice and improving the nursing leaderships. As the key message from I O m report “ nurses should achieve higher levels of education and training through an improved education system that promotes seamless academic progress” It is very important to have more number of nurses entering to the nursing work force with a minimum of baccalaureate level of education. With the need of meeting the needs of the diverse population ,more educated nurses can meet their needs appropriately. Research has revealed that the relationship between advanced education and ...
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...com/locate/jaccpubpol On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system q Salvador Carmona *, Marco Trombetta IE Business School, Calle Pinar, 15-1B, 28006 Madrid, Spain a r t i c l e i n f o a b s t r a c t The widespread acceptance of International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) makes it timely to examine their technical determinants as well as their implications for the accounting profession and the process of accounting harmonization. In this respect, we suggest that the principles-based approach to the standards and its inner flexibility enables the application of IAS/IFRS to countries with diverse accounting traditions and varying institutional conditions. Furthermore, the principles-based approach involves major changes in the expertise held by accountants and, hence, in their educational background, training programs, and in the organizational and business models of accounting firms. Finally, we submit that the standards set by the IAS/IFRS constitute a step forward in the process of accounting harmonization, although there is still far to go in the comparability of accounting measures across countries and regions. Ó 2008 Elsevier Inc. All rights reserved. Keywords: Globalization Accounting harmonization Convergence Principles-based standards Rules-based standards 1. Introduction The harmonization of accounting standards has made considerable progress...
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