...0001‐4575 1754‐7718 1445‐954X 0001‐4788 0810‐5391 1944‐529X 1530‐9320 0951‐3574 1328‐8261 0963‐9284 1041‐0392 0155‐9982 0148‐4184 1032‐3732 0888‐7993 1744‐9480 1911‐382X 1030‐9616 0958‐5206 0361‐3682 1530‐0226 1073‐0516 1046‐8188 1049‐3301 1049‐331X 0168‐9673 0001‐6373 0001‐6918 0353‐4316 1212‐3285 4OR: Quarterly Journal of Operations Research A St A ‐ Advances in Statistical Analysis AACE International Transactions Abacus: a journal of accounting, finance and business studies Academia Economic Papers Academy of Accounting and Financial Studies Journal Academy of Entrepreneurship Journal Academy of Information and Management Sciences Journal Academy of Management Journal Academy of Management Learning and Education Academy of Management Review Academy of Marketing Science Review Academy of Marketing Studies Journal Academy of Taiwan Business Management Review Accident Analysis and Prevention Accountancy Business and the Public Interest Accounting Accountability and Performance Accounting and Business Research Accounting and Finance Accounting and Taxation Accounting and the Public Interest Accounting Auditing and Accountability Journal Accounting Commerce and Finance: The Islamic Perspective Journal Accounting Education: An International Journal Accounting Educators' Journal Accounting Forum Accounting Historians Journal Accounting History Accounting Horizons Accounting in Europe Accounting Perspectives Accounting Research Journal Accounting, Business and Financial History...
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...York Library Journals and Magazines: HR, Management, & Organizational Behaviour All of the following journals are available in print and/or electronic format from the York University Libraries. Electronic journals are available only to current York University students, faculty and staff. In order to access the journals online from off-campus locations, you will need to login with your Passport York ID or an active library card i.e. YU Card and PIN. • Human Resource Management and Organizational Behaviour Titles • Industrial Relations Titles • Related Journals Human Resource Management and Organizational Behaviour Titles Academy of Management Executive Academy of Management Journal Also available in print: v.48, 2005 - Bronfman Business Library. Call no.: HF 5001 A24, non-circulating. Freely available E-journal. Academy of Management Learning & Education Also available in print: v.5, 2006 - Bronfman Business Library. Call no.: HD 30.4 A28, non-circulating. Freely available E-journal. Academy of Management Proceedings Academy of Management Review Also available in print: v.30, 2005 - Bronfman Business Library. Call no.: HF 5001 A25, non-circulating. Freely available E-journal. Across the Board Also available in print: v.32, 1995 - v.43, no.4, 2006. In stacks; v.13, no.10, 1976 - v.31, 1994. In storage. Bronfman Business Library. Call no.: HC 101 N3 Administrative Science Quarterly Also available in print: v.53, 2008 – Frost Library...
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... Table of Contents INTRODUCTION 3 CONTROLS OVER FINANCIAL REPORTING NEEDS IMPROVEMENT 3 Recommendations 4 Management Response 4 REPORTING OF NON-VALUED EVIDENCE 4 Recommendations 5 Management Response 5 INADEQUATE FUNDS MANAGEMENT CONTROL 5 Recommendations 5 Management Response 6 BIBLIOGRAPHY 8 \ DEPARTMENT OF JUSTICE IG/GAO REPORT INTRODUCTION The Department of Justice (DOJ) is led by the Attorney General and consists of forty-two agencies, which cover a variety of responsibilities. DOJ prosecutes federal law offenders and represents the U.S. Government in court. DOJ is responsible for enforcing the law and defending the interests of the United States. The objective of the Department of Justice’s internal control program is to provide reasonable assurance that operations are effective, efficient, and comply with applicable laws and regulations; financial reporting is reliable; and assets are safeguarded against waste, loss, and unauthorized use. The Department identifies issues of concern through a strong network of oversight councils and internal review teams. These include the Department’s Senior Assessment Team, the Justice Management Division’s Internal Review and Evaluation Office and Quality Control and Compliance Group, and Departmental component internal review teams. The Department also considers reports by the Office of the Inspector General (OIG) in its evaluation of internal...
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...Running head: CORPORATE COMPLIANCE PLAN 1 Corporate Compliance Plan Business Law/ LAW 531 MJ Meade June 25, 2011 Judge Gregory P. Holder CORPORATE COMPLIANCE PLAN 2 Corporate Compliance Plan for Riordan Manufacturing Date: June 25, 2011 To: Riordan Executive Officers and directors Subject: Corporate Compliance The Board of Directors and the Chief Executive Officer of Riordan Manufacturing are devoted to ensure high ethical standards and compliance with the laws in all areas and services provided by Riordan Manufacturing. To guarantee operations are conducted, in agreement with the laws and the uppermost of ethical principles, a compliance plan is put in place and required to be enforced. Company Overview and Structure Riordan Manufacturing is an international plastic manufacturing company with more than 500 employees and our headquarters are in San Jose, California. Our goods include plastic beverage containers created in the Albany, Georgia plant. Custom plastic parts are produced at the plant in Pontiac, Michigan, and plastic fan parts are produced at our new amenities in Hangzhou, China. Our company's research and development is conducted at the corporate headquarters in San Jose. Riordan's major customers are automotive parts manufacturers, aircraft manufacturers, the Department of Defense, beverage makers, and bottlers...
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...have dominated the business news for the last few years, as well as recurring announcements of large settlements in class action suits against major accounting firms, the prospect of a malpractice case against an accounting firm would at first glance seem attractive. Juries are presumably more predisposed to view accountants with renewed skepticism, when hardly a news cycle passes without some reference to accounting fraud, investigations, and the occasional large-scale debacles like the demise of Arthur Andersen, not to mention the high-profile criminal prosecutions that have recently gone to trial. Daniel J. Hurson, formerly Assistant Chief Litigation Counsel at the SEC, practices securities enforcement and accounting malpractice law in Washington, D.C. His website is www.hursonlaw.com. 25 26 The Practical Lawyer April 2006 Accountant malpractice litigation is a minefield of arcane judicial doctrines layered over pleading and discovery traps that can bury the best plaintiffs’ counsel. Indeed, among the players in these sagas, the accountants sometimes offer the best litigation target. The companies themselves have often tanked; the errant executives dismissed, awash in legal problems, and without insurance coverage; but the accountants (Andersen notwithstanding) live on and prosper. They are generally deep-pocketed and amply insured, and the surviving “big four” firms are vast international organizations with billions in revenues. Even the middle-tier...
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...and the performance of the Company’s internal audit services function; (iii) the integrity of the Company’s systems of internal accounting and financial controls; (iv) legal and regulatory compliance; (v) the assessment and management of the Company’s risk and capital; and (vi) the performance of the other Committee functions set forth in this charter. In discharging its responsibilities, the Committee is not itself responsible for planning or conducting audits or for any determination that the Company’s financial statements and disclosures are complete and accurate or are in accordance with generally accepted accounting principles and applicable rules and regulations. This is the responsibility of the Company’s management and the independent registered public accounting firm. In addition, the Company’s management is responsible for managing its risk function and for reporting on its processes and assessments with respect to the Company’s management of risk. Organization and Certain Responsibilities The Committee shall be comprised of at least three directors. The members of the Committee shall be appointed by the Board and shall meet the independence, experience and expertise requirements of the New York Stock Exchange listing rules and other applicable laws and regulations. No member of the Committee shall simultaneously serve on the audit committees of more than two other public companies. The Committee shall meet at...
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...Riordan Corporate Compliance Plan LAW/531 June 11, 2012 James Mc Phail Riordan Corporate Compliance Plan Riordan Manufacturing, Inc. Riordan Manufacturing is a global and international company that produces and sells plastic parts for the beverage manufacturing industry, automotive industry, aircraft manufacturers, and fan manufacturers. Riordan owns four major facilities in the United States Albany, Pontiac, Michigan, and Georgia. In addition, one joint venture located in China, in the town of Hangzhou. Riordan headquartered in San Jose, California is responsible for the creation of new designs, research, and development. The company employs 550 people worldwide, with annual earnings of $46 million. Enterprise liability Riordan currently maintains a corporate compliance plan. However, the company should improve the governance system to manage, control, and protect the company stakeholder’s assets efficiently against potential legal threats. Riordan should implement a strong corporate governance meeting structure that will allow conformance and compliance of new regulations and legal requirements. The implementation of procedures and corporate policies will help the employees to focus and will prevent compliance violations. Both officers and employees must comply with applicable laws and guidelines provided in the corporate policies. Regular reviews of the following governance committees will help to manage the liability of the directors...
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...Legal Issues of Performance Management Legal issues associated with a performance management system can vary, but as Herman Aguinis states “performance management systems that are fair and acceptable to the employees are also legally sound” (Aguinis, 2013). The following paper will review some of the most common mistakes found in performance management systems that allow for legal implications to take place. The primary focus will be directed towards procedural standardization and implementing them equally with all employees. The secondary focus will examine how improper documentation leads to legal implications because of a lack of showing reason for decisions of no pay raise or even termination of employment. Procedural Standardization Setting up a performance management system has many aspects, but one of the areas it could be detrimental for an organization is how they standardize procedures for all employees to follow when describing another employee within reviews. In this manner there cannot be what is referred to as a double standard. Double standards are defined by Dictionary.com as “any code or set of principles containing different provisions for one group of people than for another” (Dictionary.com, 2015). A great example of procedural standardization is best found in an article written by Kathleen Davis for the Fast Company website. Within Kathleen’s article she describes how words appear on men and women’s reviews and the manner of which they appear to present...
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...responsibilities regarding finance, accounting, tax and legal compliance, and to evaluate merger and acquisition transactions and investment transactions proposed by the Corporation’s management. Consistent with this function, the Committee endeavors to encourage continuous improvement of, and foster adherence to, the Corporation’s policies, procedures and practices at all levels. The Committee’s primary duties and responsibilities are to: • • • • • • Serve as an independent and objective party to monitor the Corporation’s financial reporting process and internal control system. Review and appraise the audit efforts of the Corporation’s independent accountants and internal audit department. Evaluate the Corporation's quarterly financial performance as well as its compliance with laws and regulations. Oversee management's establishment and enforcement of financial policies and business practices that are designed to manage business and financial risk and to comply with significant legal, regulatory and ethical requirements. Provide an open avenue of communication among the independent accountants, financial and senior management, counsel, the internal audit department, and the Board of Directors. Review and, in its discretion, approve merger and acquisition and investment transactions proposed by the Corporation’s management. Section IV of this Charter sets...
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...EUROPEAN COMPANY LAW Characteristics of company law Very complex and flexible area of law in modern day society Forming a company is a popular way of making business in the market Company law has strong connections with many other private law and public law areas (tax law, accountancy law, bankruptcy proceedings, competition law) Vital area of law for practicing the freedom of establishment in the EU Difficulties of harmonizing the laws in the Member States Four company law families in Europe with strong traditions: German-Austrian model French model Anglo-Saxon model Scandinavian model Different forms and types of companies in most member states There is no mutual admission for companies formed in another member state Attempts to form an EU company law Directives related to certain areas of company law (Rome Treaty art. 50.) To ensure smooth business in the common market Unfortuntaly very ineffective Almost always basic principles of company law Not real unification of company law Regulations to form EU supranational companies Implied powers rule in Rome Treaty (art. 352) 3 EU companies governed exclusively by EU law not the laws of the Member States with at least two partners from different member states may choose these special company types free from national legislation Interpretation of the freedom of establishment for companies Daily Mail – case (C-81/87) ECJ made a distinction between primary establishment...
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...Human Resource Management and the Workplace Cassandra M. Rhymes BUS303: Human Resources Management Professor Beverly Williams April 26, 2010 Human Resource Management and the Workplace Human Resource Management requires a careful balance and coordination between corporate policies, local, state and federal regulations, and employee rights within the workplace. This paper will review a few of the principles examined during this course and applied to current work environments. Specifically, this paper will review the effect human resource management has on planning within a company through hiring, planning, and recruitment through the use of compensation and other benefits that are important to employee satisfaction. Discussions within our classroom environment included EEO and affirmative action, human resource development, safety and health, and employee and labor relations. While these are not the only components of human resource management, these are the items we addressed in class. Within my own company, our human resource department is divided among the divisions, with the main corporate office housing the human resource group for the entire company, and a small human resources group in the St. Louis office for the division I currently work for. For purposes of this paper, I will use the St. Louis information, as it is the group I am most familiar with. Additionally, I will address the corporate policies for the United States groups, as those apply to our...
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...Riordan Corporate Compliance Plan LAW/531 3/4/2012 Marlene Wilhite Table of Contents I. Internal Environment II. Mission Statement/Objective Setting III. Code of Business Conduct a. Legal obligations and compliance b. Enterprise liability c. Real and Intellectual Property IV. Board Member Code of Ethics a. Selection of Board b. Board Leadership c. Composition and Performance d. Board Meeting Etiquette and Proceedings V. Control Activities a. Governance principles of regulatory compliance b. International Laws c. Steps to adhere to international laws VI. Legal Counsel VII. Reporting Violations Internal Environment As an industry leader in global plastics manufacturing Riordan must remain on the forefront of internal controls and corporate compliance. This plan has been assembled to form a strategic corporate compliance plan for the board of directors. The Committee of Sponsoring Organizations defines Enterprise Risk Management as the following: “Enterprise risk management is a process, effected by an entity’s board of directors, management and other personnel, applied in strategy setting and across the enterprise designed to identify potential events that may affect the entity, and manage risk to be within its risk appetite...
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...Policy review Abstract: To come out with an interim report to examine and review the MacVille policy and procedure documents to determine the shortfalls between required sustainable practices and documented approaches to the same. In addition, to review current usage of resources to gain understanding of potential for recommending change to organisational practices.Moreover, to develop an implementation plan for the new and revised policy documents. 1. Interim report 2.1 identify and describe required sustainability initiatives for MacVille •MacVille need to make it eco-efficiency by using less energy, material and water, more recycling. •By re-programming of all the air-conditioning services and switching off the lights at night MacVille can reduce the environmental licence fees, as well as by encouraging staff use of dual-flush capability of toilets. •Better sorting the recyclable paper from general rubbish helps MacVille cut down cost on waste management. 2.2 research and describe best practice models relevant to the business sector, especially as it relates to this case study •train the new staff to use the coffee making machine to help save electricity and water. •set harsh penalties for incorrect disposal of waste •use electricity saving machine to lower the usage of energy •use environmental cups for coffee or encourage customers to bring their own cups •lights off when it is unnecessary 2.3 identify and describe shortfalls •the...
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...evolved over the years, for example in the early 1900s, leadership was defined as, “the ability to impress the will of the leader of those who lead and induce obedience, respect, loyalty, and cooperation” (Moore, 1927). Today, leadership scholars agree that there is not a single common definition for leadership (Rost, 1991). The process of leadership is the interaction conducted between the leader and the followers whereby the leader influences a group of followers to achieve a common goal. Leadership and management are not synonymous. In numerous ways, leadership is a process similar to management. Both leadership and management involve influence, working with people, and effective goal accomplishments. The process of management was developed around the turn of the 20th century, as a way to eliminate disorder and confusion, and bring efficiency into an organization. Of course, along with similarities there are differences between management and leadership processes. Management is about seeking order and stability. Leadership is about seeking adaptive and constructive change...
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...benefit of the Company's stockholders. These Guidelines are reviewed periodically and revised as appropriate to ensure the effective functioning of the Board of Directors and high quality corporate governance. Board Responsibilities 1. Basic Responsibilities of Board Members. The fundamental responsibility of members of the Company's Board of Directors is to promote the best interests of the Company and its stockholders by overseeing the management of the Company's business and affairs. In doing so, Board members have two basic legal obligations to the Company and its stockholders: (a) the duty of care, which generally requires that Board members exercise appropriate diligence in making decisions and in overseeing management of the Company, and (b) the duty of loyalty, which generally requires that Board members make decisions based on the best interests of the Company and its stockholders and without regard to any personal interest. 2. Conflicts of Interest and Related Person Transactions; Corporate Opportunities. Procedures for the review and preapproval of related person transactions are set forth in the policy attached hereto as Appendix A. If a Board member develops an actual or potential conflict of interest with the Company that is not covered by the attached policy, he or she should immediately notify the Executive Vice President, General Counsel and Secretary or his or her designee of all material facts and circumstances regarding the conflict. Any significant conflict...
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