PRINCIPLES FOR PERIODIC DISCLOSURE BY LISTED ENTITIES Final Report TECHNICAL COMMITTEE OF THE INTERNATIONAL ORGANIZATION OF SECURITIES COMMISSIONS FEBRUARY 2010 CONTENTS Chapter 1 Introduction Uses of Annual Reports Scope Presentation Glossary of Defined Terms Principles for Periodic Disclosure by Listed Entities A. Periodic reports should contain relevant information B. For those periodic reports in which financial statements are included, and should state that the financial information
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other country of equivalent size. Here, NGOs have mainly functioned to service the needs of the landless, usually assisted by foreign donor funding as a counterpoint to the state's efforts. Besides all these, in the field of NGO, Financial Reporting process and application of accounting is disgraceful. NGOs in Bangladesh have increasingly become subject to question and criticism from the government, political parties, intellectuals and the public in genus for misuse of funds, gender discrimination, and
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Project Management – Simple Answers to Simple Questions Originally I wrote this for one of my clients in 1991. The idea was to develop a brochure to promote project management in one of the client's departments. Today, project management is well established in the organization, but the answers to the questions are just as valid. R. Max Wideman 01 What is a project? A. The term project seems to be a buzzword that means a lot of different things to different people. Anything, for example, from a secretary's
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Chinese government with the aim to be the leader in its sector. Its corporate governance is deeply influenced by the party consequently by the Chinese government, which contributed to its establishment and growth through several government-subsidies. Key words: China’s SOEs, Governance Structure, the CCP organization, internal control mechanism, Sinosteel. Abbreviations: CCP, China Communist Party; SOEs, State-Owned Enterprises; CICSC, China Internal Control Standards Committee; SASAC, State-owned
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Security Analysis and Investment Management Unit-1 INVESTMENT * Investment means conversion of cash or money into a monetary assets or a claim on future money for a return. * Investment is the employment of funds on assets with the aim of earning income or capital appreciation. * Financial investment is the allocation of money to assets that are expected to yield some gain over a period of time. * In its broadest sense, on investment is a sacrifice of current money or other sources
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Analysis of the WorldCom Internal Control Using the COSO Model The control environment 1. Integrity and ethical values Integrity and ethical values are the product of the entity’s ethical and behavioral standards, as well as how they are communicated and reinforced in practice. They include management’s actions to remove or reduce incentives and temptations that might prompt personnel to engage in dishonest, illegal, or unethical acts. They also include the communication of entity values and
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evaluation plan is the next step in your planning process. Empowerment Evaluation Before learning how to develop an evaluation plan, it is important to look at the purpose of conducting a program evaluation and understand the type of evaluation models available. This section of the chapter introduces the empowerment evaluation model and the benefits of using this model for program development and improvement. Gutierrez (1994) defines empowerment as the “process of increasing personal, interpersonal, or
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This requires the organisation to look to recruit people with the rightattitudes, values and cultural fit (all characteristics that are difficult to change) and totrain people in the behaviours and skills that are easily learned.3. Self-managed teams. This is a key requirement for high performance managementsystems as self-managed teams promote
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Leadership Development at 3M: New Process, New Techniques, New Growth Margaret Alldredge, Cindy Johnson, Jack Stoltzfus, 3M; Al Vicere, Smeal Coiiege of Business,The Pennsylvania State University; and the 3M ALDP Design Team rom the moment she first shook his hand in a receiving line after his arrival at 3M, Margaret Alldredge, staff vice president, Leadership Development and Learning, knew Jim McNemey was passionate about developing leaders. McNemey was fresh from an enormously successful career
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financial issues, and offers detailed practical advice to help ensure that the process will succeed. • To avoid inaccurate rumours, which are highly detrimental to organizational morale, employees should be informed as soon as possible about what to expect once the acquisition takes place. Management must continue to listen to and communicate with employees and relay accurate and comprehensive information throughout the process. • A realistic merger preview
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