Internal Control. Guidance for Directors on the Combined Code

Size: px
Start display at page:

Download "Internal Control. Guidance for Directors on the Combined Code"

Transcription

1 Interna Contro Guidance for Directors on the Combined Code

2 ISBN Pubished by The Institute of Chartered Accountants in Engand & Waes Chartered Accountants Ha PO Box 433 Moorgate Pace London EC2P 2BJ Internet: Copyright The Institute of Chartered Accountants in Engand & Waes Further copies can be obtained from: Accountancy Books PO Box London WC1N 1QP Teephone Fax September 1999

3 Interna Contro Guidance for Directors on the Combined Code

4 Foreword from the London Stock Exchange The London Stock Exchange wecomes the pubication of Interna Contro: Guidance for Directors on the Combined Code, pubished by the Interna Contro Working Party of the Institute of Chartered Accountants in Engand & Waes. The work invoved in preparing this guidance for directors of UK incorporated isted companies in respect of Principe D.2 of the Combined Code, and its associated Provisions D.2.1 and D.2.2, is greaty appreciated. The Working Party s guidance is consistent with both the requirements of the Combined Code and of the reated Listing Rue discosure requirements, and carifies to boards of directors of isted companies what is expected of them. We consider that compiance with the guidance wi constitute compiance with Combined Code provisions D.2.1 and D.2.2 and provide appropriate narrative discosure of how Code principe D.2 has been appied. Once the guidance has been adopted in fu by a company the guidance on Interna Contro and Financia Reporting (the Rutteman guidance) wi have been superseded and fu compiance with the Combined Code and Listing Rue requirements is possibe. Pau Geradine Head of Listing London Stock Exchange September 1999 Interna Contro 1

5 Contents Paragraph number(s) Introduction Interna contro requirements of the Combined Code 1-7 Objectives of the guidance 8-9 The importance of interna contro and risk management Groups of companies 14 The Appendix 15 Maintaining a sound system of interna contro Responsibiities Eements of a sound system of interna contro Reviewing the effectiveness of interna contro Responsibiities The process for reviewing effectiveness The board s statement on interna contro Interna audit Appendix Assessing the effectiveness of the company s risk and contro processes Membership of the Interna Contro Working Party Interna Contro 2

6 Introduction Interna contro requirements of the Combined Code 1. When the Combined Code of the Committee on Corporate Governance (the Code) was pubished, the Institute of Chartered Accountants in Engand & Waes agreed with the London Stock Exchange that it woud provide guidance to assist isted companies to impement the requirements in the Code reating to interna contro. 2. Principe D.2 of the Code states that The board shoud maintain a sound system of interna contro to safeguard sharehoders investment and the company s assets. 3. Provision D.2.1 states that The directors shoud, at east annuay, conduct a review of the effectiveness of the group s system of interna contro and shoud report to sharehoders that they have done so. The review shoud cover a contros, incuding financia, operationa and compiance contros and risk management. 4. Provision D.2.2 states that Companies which do not have an interna audit function shoud from time to time review the need for one. 5. Paragraph 12.43A of the London Stock Exchange Listing Rues states that in the case of a company incorporated in the United Kingdom, the foowing additiona items must be incuded in its annua report and accounts: (a) a narrative statement of how it has appied the principes set out in Section 1 of the Combined Code, providing expanation which enabes its sharehoders to evauate how the principes have been appied; (b) a statement as to whether or not it has compied throughout the accounting period with the Code provisions set out in Section 1 of the Combined Code. A company that has not compied with the Code provisions, or compied with ony some of the Code provisions or (in the case of provisions whose requirements are of a continuing nature) compied for ony part of an accounting period, must specify the Code provisions with which it has not compied, and (where reevant) for what part of the period such noncompiance continued, and give reasons for any non-compiance. 6. The Preambe to the Code, which is appended to the Listing Rues, makes it cear that there is no prescribed form or content for the statement setting out how the various principes in the Code have been appied. The intention is that companies shoud have a free hand to expain their governance poicies in the ight of the principes, incuding any specia circumstances which have ed to them adopting a particuar approach. Interna Contro 3

7 7. The guidance in this document shoud be foowed by boards of isted companies in: assessing how the company has appied Code principe D.2; impementing the requirements of Code provisions D.2.1 and D.2.2; and reporting on these matters to sharehoders in the annua report and accounts. Objectives of the guidance 8. This guidance is intended to: refect sound business practice whereby interna contro is embedded in the business processes by which a company pursues its objectives; remain reevant over time in the continuay evoving business environment; and enabe each company to appy it in a manner which takes account of its particuar circumstances. The guidance requires directors to exercise judgement in reviewing how the company has impemented the requirements of the Code reating to interna contro and reporting to sharehoders thereon. 9. The guidance is based on the adoption by a company s board of a risk-based approach to estabishing a sound system of interna contro and reviewing its effectiveness. This shoud be incorporated by the company within its norma management and governance processes. It shoud not be treated as a separate exercise undertaken to meet reguatory requirements. The importance of interna contro and risk management 10. A company s system of interna contro has a key roe in the management of risks that are significant to the fufiment of its business objectives. A sound system of interna contro contributes to safeguarding the sharehoders investment and the company s assets. 11. Interna contro (as referred to in paragraph 20) faciitates the effectiveness and efficiency of operations, heps ensure the reiabiity of interna and externa reporting and assists compiance with aws and reguations. 12. Effective financia contros, incuding the maintenance of proper accounting records, are an important eement of interna contro. They hep ensure that the company is not unnecessariy exposed to avoidabe financia risks and that financia information used within the business and for pubication is reiabe. They aso contribute to the safeguarding of assets, incuding the prevention and detection of fraud. Interna Contro 4

8 13. A company s objectives, its interna organisation and the environment in which it operates are continuay evoving and, as a resut, the risks it faces are continuay changing. A sound system of interna contro therefore depends on a thorough and reguar evauation of the nature and extent of the risks to which the company is exposed. Since profits are, in part, the reward for successfu risktaking in business, the purpose of interna contro is to hep manage and contro risk appropriatey rather than to eiminate it. Groups of companies 14. Throughout this guidance, where reference is made to company it shoud be taken, where appicabe, as referring to the group of which the reporting company is the parent company. For groups of companies, the review of effectiveness of interna contro and the report to the sharehoders shoud be from the perspective of the group as a whoe. The Appendix 15. The Appendix to this document contains questions which boards may wish to consider in appying this guidance. Interna Contro 5

9 Maintaining a sound system of interna contro Responsibiities 16. The board of directors is responsibe for the company s system of interna contro. It shoud set appropriate poicies on interna contro and seek reguar assurance that wi enabe it to satisfy itsef that the system is functioning effectivey. The board must further ensure that the system of interna contro is effective in managing risks in the manner which it has approved. 17. In determining its poicies with regard to interna contro, and thereby assessing what constitutes a sound system of interna contro in the particuar circumstances of the company, the board s deiberations shoud incude consideration of the foowing factors: the nature and extent of the risks facing the company; the extent and categories of risk which it regards as acceptabe for the company to bear; the ikeihood of the risks concerned materiaising; the company s abiity to reduce the incidence and impact on the business of risks that do materiaise; and the costs of operating particuar contros reative to the benefit thereby obtained in managing the reated risks. 18. It is the roe of management to impement board poicies on risk and contro. In fufiing its responsibiities, management shoud identify and evauate the risks faced by the company for consideration by the board and design, operate and monitor a suitabe system of interna contro which impements the poicies adopted by the board. 19. A empoyees have some responsibiity for interna contro as part of their accountabiity for achieving objectives. They, coectivey, shoud have the necessary knowedge, skis, information and authority to estabish, operate and monitor the system of interna contro. This wi require an understanding of the company, its objectives, the industries and markets in which it operates, and the risks it faces. Interna Contro 6

10 Eements of a sound system of interna contro 20. An interna contro system encompasses the poicies, processes, tasks, behaviours and other aspects of a company that, taken together: faciitate its effective and efficient operation by enabing it to respond appropriatey to significant business, operationa, financia, compiance and other risks to achieving the company s objectives. This incudes the safeguarding of assets from inappropriate use or from oss and fraud, and ensuring that iabiities are identified and managed; hep ensure the quaity of interna and externa reporting. This requires the maintenance of proper records and processes that generate a fow of timey, reevant and reiabe information from within and outside the organisation; hep ensure compiance with appicabe aws and reguations, and aso with interna poicies with respect to the conduct of business. 21. A company s system of interna contro wi refect its contro environment which encompasses its organisationa structure. The system wi incude: contro activities; information and communications processes; and processes for monitoring the continuing effectiveness of the system of interna contro. 22. The system of interna contro shoud: be embedded in the operations of the company and form part of its cuture; be capabe of responding quicky to evoving risks to the business arising from factors within the company and to changes in the business environment; and incude procedures for reporting immediatey to appropriate eves of management any significant contro faiings or weaknesses that are identified together with detais of corrective action being undertaken. 23. A sound system of interna contro reduces, but cannot eiminate, the possibiity of poor judgement in decision-making; human error; contro processes being deiberatey circumvented by empoyees and others; management overriding contros; and the occurrence of unforeseeabe circumstances. 24. A sound system of interna contro therefore provides reasonabe, but not absoute, assurance that a company wi not be hindered in achieving its business objectives, or in the ordery and egitimate conduct of its business, by circumstances which may reasonaby be foreseen. A system of interna contro cannot, however, provide protection with certainty against a company faiing to meet its business objectives or a materia errors, osses, fraud, or breaches of aws or reguations. Interna Contro 7

11 Reviewing the effectiveness of interna contro Responsibiities 25. Reviewing the effectiveness of interna contro is an essentia part of the board s responsibiities. The board wi need to form its own view on effectiveness after due and carefu enquiry based on the information and assurances provided to it. Management is accountabe to the board for monitoring the system of interna contro and for providing assurance to the board that it has done so. 26. The roe of board committees in the review process, incuding that of the audit committee, is for the board to decide and wi depend upon factors such as the size and composition of the board; the scae, diversity and compexity of the company s operations; and the nature of the significant risks that the company faces. To the extent that designated board committees carry out, on behaf of the board, tasks that are attributed in this guidance document to the board, the resuts of the reevant committees work shoud be reported to, and considered by, the board. The board takes responsibiity for the discosures on interna contro in the annua report and accounts. The process for reviewing effectiveness 27. Effective monitoring on a continuous basis is an essentia component of a sound system of interna contro. The board cannot, however, rey soey on the embedded monitoring processes within the company to discharge its responsibiities. It shoud reguary receive and review reports on interna contro. In addition, the board shoud undertake an annua assessment for the purposes of making its pubic statement on interna contro to ensure that it has considered a significant aspects of interna contro for the company for the year under review and up to the date of approva of the annua report and accounts. 28. The reference to a contros in Code Provision D.2.1 shoud not be taken to mean that the effectiveness of every interna contro (incuding contros designed to manage immateria risks) shoud be subject to review by the board. Rather it means that, for the purposes of this guidance, interna contros considered by the board shoud incude a types of contros incuding those of an operationa and compiance nature, as we as interna financia contros. 29. The board shoud define the process to be adopted for its review of the effectiveness of interna contro. This shoud encompass both the scope and frequency of the reports it receives and reviews during the year, and aso the process for its annua assessment, such that it wi be provided with sound, appropriatey documented, support for its statement on interna contro in the company s annua report and accounts. Interna Contro 8

12 30. The reports from management to the board shoud, in reation to the areas covered by them, provide a baanced assessment of the significant risks and the effectiveness of the system of interna contro in managing those risks. Any significant contro faiings or weaknesses identified shoud be discussed in the reports, incuding the impact that they have had, coud have had, or may have, on the company and the actions being taken to rectify them. It is essentia that there be openness of communication by management with the board on matters reating to risk and contro. 31. When reviewing reports during the year, the board shoud: consider what are the significant risks and assess how they have been identified, evauated and managed; assess the effectiveness of the reated system of interna contro in managing the significant risks, having regard, in particuar, to any significant faiings or weaknesses in interna contro that have been reported; consider whether necessary actions are being taken prompty to remedy any significant faiings or weaknesses; and consider whether the findings indicate a need for more extensive monitoring of the system of interna contro. 32. Additionay, the board shoud undertake an annua assessment for the purpose of making its pubic statement on interna contro. The assessment shoud consider issues deat with in reports reviewed by it during the year together with any additiona information necessary to ensure that the board has taken account of a significant aspects of interna contro for the company for the year under review and up to the date of approva of the annua report and accounts. 33. The board s annua assessment shoud, in particuar, consider: the changes since the ast annua assessment in the nature and extent of significant risks, and the company s abiity to respond to changes in its business and the externa environment; the scope and quaity of management s ongoing monitoring of risks and of the system of interna contro, and, where appicabe, the work of its interna audit function and other providers of assurance; the extent and frequency of the communication of the resuts of the monitoring to the board (or board committee(s)) which enabes it to buid up a cumuative assessment of the state of contro in the company and the effectiveness with which risk is being managed; Interna Contro 9

13 the incidence of significant contro faiings or weaknesses that have been identified at any time during the period and the extent to which they have resuted in unforeseen outcomes or contingencies that have had, coud have had, or may in the future have, a materia impact on the company s financia performance or condition; and the effectiveness of the company s pubic reporting processes. 34. Shoud the board become aware at any time of a significant faiing or weakness in interna contro, it shoud determine how the faiing or weakness arose and re-assess the effectiveness of management s ongoing processes for designing, operating and monitoring the system of interna contro. Interna Contro 10

14 The board s statement on interna contro 35. In its narrative statement of how the company has appied Code principe D.2, the board shoud, as a minimum, discose that there is an ongoing process for identifying, evauating and managing the significant risks faced by the company, that it has been in pace for the year under review and up to the date of approva of the annua report and accounts, that it is reguary reviewed by the board and accords with the guidance in this document. 36. The board may wish to provide additiona information in the annua report and accounts to assist understanding of the company s risk management processes and system of interna contro. 37. The discosures reating to the appication of principe D.2 shoud incude an acknowedgement by the board that it is responsibe for the company s system of interna contro and for reviewing its effectiveness. It shoud aso expain that such a system is designed to manage rather than eiminate the risk of faiure to achieve business objectives, and can ony provide reasonabe and not absoute assurance against materia misstatement or oss. 38. In reation to Code provision D.2.1, the board shoud summarise the process it (where appicabe, through its committees) has appied in reviewing the effectiveness of the system of interna contro. It shoud aso discose the process it has appied to dea with materia interna contro aspects of any significant probems discosed in the annua report and accounts. 39. Where a board cannot make one or more of the discosures in paragraphs 35 and 38, it shoud state this fact and provide an expanation. The Listing Rues require the board to discose if it has faied to conduct a review of the effectiveness of the company s system of interna contro. 40. The board shoud ensure that its discosures provide meaningfu, high-eve information and do not give a miseading impression. 41. Where materia joint ventures and associates have not been deat with as part of the group for the purposes of appying this guidance, this shoud be discosed. Interna Contro 11

15 Interna audit 42. Provision D.2.2 of the Code states that companies which do not have an interna audit function shoud from time to time review the need for one. 43. The need for an interna audit function wi vary depending on company-specific factors incuding the scae, diversity and compexity of the company s activities and the number of empoyees, as we as cost/benefit considerations. Senior management and the board may desire objective assurance and advice on risk and contro. An adequatey resourced interna audit function (or its equivaent where, for exampe, a third party is contracted to perform some or a of the work concerned) may provide such assurance and advice. There may be other functions within the company that aso provide assurance and advice covering speciaist areas such as heath and safety, reguatory and ega compiance and environmenta issues. 44. In the absence of an interna audit function, management needs to appy other monitoring processes in order to assure itsef and the board that the system of interna contro is functioning as intended. In these circumstances, the board wi need to assess whether such processes provide sufficient and objective assurance. 45. When undertaking its assessment of the need for an interna audit function, the board shoud aso consider whether there are any trends or current factors reevant to the company s activities, markets or other aspects of its externa environment, that have increased, or are expected to increase, the risks faced by the company. Such an increase in risk may aso arise from interna factors such as organisationa restructuring or from changes in reporting processes or underying information systems. Other matters to be taken into account may incude adverse trends evident from the monitoring of interna contro systems or an increased incidence of unexpected occurrences. 46. The board of a company that does not have an interna audit function shoud assess the need for such a function annuay having regard to the factors referred to in paragraphs 43 and 45 above. Where there is an interna audit function, the board shoud annuay review its scope of work, authority and resources, again having regard to those factors. 47. If the company does not have an interna audit function and the board has not reviewed the need for one, the Listing Rues require the board to discose these facts. Interna Contro 12

16 Appendix Assessing the effectiveness of the company s risk and contro processes Some questions which the board may wish to consider and discuss with management when reguary reviewing reports on interna contro and carrying out its annua assessment are set out beow. The questions are not intended to be exhaustive and wi need to be taiored to the particuar circumstances of the company. This Appendix shoud be read in conjunction with the guidance set out in this document. 1. Risk assessment Does the company have cear objectives and have they been communicated so as to provide effective direction to empoyees on risk assessment and contro issues? For exampe, do objectives and reated pans incude measurabe performance targets and indicators? Are the significant interna and externa operationa, financia, compiance and other risks identified and assessed on an ongoing basis? (Significant risks may, for exampe, incude those reated to market, credit, iquidity, technoogica, ega, heath, safety and environmenta, reputation, and business probity issues.) Is there a cear understanding by management and others within the company of what risks are acceptabe to the board? 2. Contro environment and contro activities Does the board have cear strategies for deaing with the significant risks that have been identified? Is there a poicy on how to manage these risks? Do the company s cuture, code of conduct, human resource poicies and performance reward systems support the business objectives and risk management and interna contro system? Does senior management demonstrate, through its actions as we as its poicies, the necessary commitment to competence, integrity and fostering a cimate of trust within the company? Are authority, responsibiity and accountabiity defined ceary such that decisions are made and actions taken by the appropriate peope? Are the decisions and actions of different parts of the company appropriatey co-ordinated? Does the company communicate to its empoyees what is expected of them and the scope of their freedom to act? This may appy to areas such as customer reations; service eves for both interna and outsourced activities; heath, safety and environmenta protection; security of tangibe and intangibe assets; business continuity issues; expenditure matters; accounting; and financia and other reporting. Interna Contro 13

17 Do peope in the company (and in its providers of outsourced services) have the knowedge, skis and toos to support the achievement of the company s objectives and to manage effectivey risks to their achievement? How are processes/contros adjusted to refect new or changing risks, or operationa deficiencies? 3. Information and communication Do management and the board receive timey, reevant and reiabe reports on progress against business objectives and the reated risks that provide them with the information, from inside and outside the company, needed for decision-making and management review purposes? This coud incude performance reports and indicators of change, together with quaitative information such as on customer satisfaction, empoyee attitudes etc. Are information needs and reated information systems reassessed as objectives and reated risks change or as reporting deficiencies are identified? Are periodic reporting procedures, incuding haf-yeary and annua reporting, effective in communicating a baanced and understandabe account of the company s position and prospects? Are there estabished channes of communication for individuas to report suspected breaches of aws or reguations or other improprieties? 4. Monitoring Are there ongoing processes embedded within the company s overa business operations, and addressed by senior management, which monitor the effective appication of the poicies, processes and activities reated to interna contro and risk management? (Such processes may incude contro sef-assessment, confirmation by personne of compiance with poicies and codes of conduct, interna audit reviews or other management reviews). Do these processes monitor the company s abiity to re-evauate risks and adjust contros effectivey in response to changes in its objectives, its business, and its externa environment? Are there effective foow-up procedures to ensure that appropriate change or action occurs in response to changes in risk and contro assessments? Is there appropriate communication to the board (or board committees) on the effectiveness of the ongoing monitoring processes on risk and contro matters? This shoud incude reporting any significant faiings or weaknesses on a timey basis. Are there specific arrangements for management monitoring and reporting to the board on risk and contro matters of particuar importance? These coud incude, for exampe, actua or suspected fraud and other iega or irreguar acts, or matters that coud adversey affect the company s reputation or financia position? Interna Contro 14

18 Membership of the Interna Contro Working Party Nige Turnbu (Chairman) Roger Davis (Deputy Chairman) Dougas Fint Huw Jones David Lindse Tim Rowbury Executive Director Rank Group Pc Head of Professiona Affairs PricewaterhouseCoopers Group Finance Director HSBC Hodings pc Director of Corporate Finance Prudentia Portfoio Managers Partner Ernst & Young Interna Audit Consutant Jonathan Southern David Wison Director of Accounting and Reporting Diageo pc Company Secretary and Genera Counse Debenhams pc Staff Anthony Carey Jonathan Hunt Project Director, ICAEW Project Manager, ICAEW Interna Contro 15

How To Understand The Importance Of Internal Control

How To Understand The Importance Of Internal Control FINANCIAL REPORTING COUNCIL INTERNAL CONTROL REVISED GUIDANCE FOR DIRECTORS ON THE COMBINED CODE OCTOBER 2005 FINANCIAL REPORTING COUNCIL INTERNAL CONTROL REVISED GUIDANCE FOR DIRECTORS ON THE COMBINED

More information

Corporate Governance f o r M a i n M a r k e t a n d a i M C o M p a n i e s

Corporate Governance f o r M a i n M a r k e t a n d a i M C o M p a n i e s Corporate Governance f o r M a i n M a r k e t a n d a i M C o M p a n i e s 23. Corporate governance towards best-practice corporate reporting John Patterson, PricewaterhouseCoopers LLP Reporting is

More information

Australian Bureau of Statistics Management of Business Providers

Australian Bureau of Statistics Management of Business Providers Purpose Austraian Bureau of Statistics Management of Business Providers 1 The principa objective of the Austraian Bureau of Statistics (ABS) in respect of business providers is to impose the owest oad

More information

Learning from evaluations Processes and instruments used by GIZ as a learning organisation and their contribution to interorganisational learning

Learning from evaluations Processes and instruments used by GIZ as a learning organisation and their contribution to interorganisational learning Monitoring and Evauation Unit Learning from evauations Processes and instruments used by GIZ as a earning organisation and their contribution to interorganisationa earning Contents 1.3Learning from evauations

More information

professional indemnity insurance proposal form

professional indemnity insurance proposal form professiona indemnity insurance proposa form Important Facts Reating To This Proposa Form You shoud read the foowing advice before proceeding to compete this proposa form. Duty of Discosure Before you

More information

How To Deiver Resuts

How To Deiver Resuts Message We sha make every effort to strengthen the community buiding programme which serves to foster among the peope of Hong Kong a sense of beonging and mutua care. We wi continue to impement the District

More information

ASSET MANAGEMENT OUR APPROACH

ASSET MANAGEMENT OUR APPROACH ASSET MANAGEMENT OUR APPROACH CONTENTS FOREWORD 3 INTRODUCTION 4 ASSET MANAGEMENT? 6 THE NEED FOR CHANGE 6 KEY PRINCIPLES 7 APPENDIX 1 19 GLOSSARY 20 2 FOREWORD Few things affect our customers ives as

More information

PREFACE. Comptroller General of the United States. Page i

PREFACE. Comptroller General of the United States. Page i - I PREFACE T he (+nera Accounting Office (GAO) has ong beieved that the federa government urgenty needs to improve the financia information on which it bases many important decisions. To run our compex

More information

Corporate Governance. f o r M a i n M a r k e t a n d a i M C o M p a n i e s

Corporate Governance. f o r M a i n M a r k e t a n d a i M C o M p a n i e s Corporate Governance f o r M a i n M a r k e t a n d a i M C o M p a n i e s The London Stock Exchange woud ike to thank the foowing organisations for their contributions to this guide: Corporate Governance

More information

INDUSTRIAL PROCESSING SITES COMPLIANCE WITH THE NEW REGULATORY REFORM (FIRE SAFETY) ORDER 2005

INDUSTRIAL PROCESSING SITES COMPLIANCE WITH THE NEW REGULATORY REFORM (FIRE SAFETY) ORDER 2005 INDUSTRIAL PROCESSING SITES COMPLIANCE WITH THE NEW REGULATORY REFORM (FIRE SAFETY) ORDER 2005 Steven J Manchester BRE Fire and Security E-mai: manchesters@bre.co.uk The aim of this paper is to inform

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may

More information

Specification of fibre raw material. For the documentation of fibre raw material:

Specification of fibre raw material. For the documentation of fibre raw material: Appendix 1A Specification of fibre raw materia Suppier: Product: Manufacturer/suppier: For the documentation of fibre raw materia: Type of wood/pant and geographica origin (country/state and region/ province).

More information

COASTLINE GROUP HUMAN RESOURCES STRATEGY 2015 2017. Great homes, great services, great people.

COASTLINE GROUP HUMAN RESOURCES STRATEGY 2015 2017. Great homes, great services, great people. COASTLINE GROUP HUMAN RESOURCES STRATEGY 2015 2017 Great homes, great services, great peope. Contents Foreword 2 Executive summary 1. Achievements 5 2. Context 7 3. Our peope 9.Objectives 11 5. What we

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account Some of these

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES About ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account. Some of

More information

Overview of Health and Safety in China

Overview of Health and Safety in China Overview of Heath and Safety in China Hongyuan Wei 1, Leping Dang 1, and Mark Hoye 2 1 Schoo of Chemica Engineering, Tianjin University, Tianjin 300072, P R China, E-mai: david.wei@tju.edu.cn 2 AstraZeneca

More information

DECEMBER 2008. Good practice contract management framework

DECEMBER 2008. Good practice contract management framework DECEMBER 2008 Good practice contract management framework The Nationa Audit Office scrutinises pubic spending on behaf of Pariament. The Comptroer and Auditor Genera, Tim Burr, is an Officer of the House

More information

GAO United States B-279265. February 27, 1998. Mr. Van Zeck Acting Commissioner Bureau of the Public Debt

GAO United States B-279265. February 27, 1998. Mr. Van Zeck Acting Commissioner Bureau of the Public Debt GAO United States Genera Accounting Offxe Washington, D.C. 20548 Accounting Management and Information Division B-279265 February 27, 1998 Mr. Van Zeck Acting Commissioner Bureau of the Pubic Debt Subject:

More information

Teamwork. Abstract. 2.1 Overview

Teamwork. Abstract. 2.1 Overview 2 Teamwork Abstract This chapter presents one of the basic eements of software projects teamwork. It addresses how to buid teams in a way that promotes team members accountabiity and responsibiity, and

More information

ELECTRONIC FUND TRANSFERS. l l l. l l. l l l. l l l

ELECTRONIC FUND TRANSFERS. l l l. l l. l l l. l l l Program Organization = Number "1060" = Type "123342" = "ETM2LAZCD" For = "502859" "TCCUS" "" Name "WK Number = Name "First "1001" = "1" Eectronic = "1001" = Financia "Jane Funds Doe" Northwest Xfer PG1

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l. l l. l l

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l. l l. l l ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l l. l l

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l l. l l ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account Some of these

More information

Human Capital & Human Resources Certificate Programs

Human Capital & Human Resources Certificate Programs MANAGEMENT CONCEPTS Human Capita & Human Resources Certificate Programs Programs to deveop functiona and strategic skis in: Human Capita // Human Resources ENROLL TODAY! Contract Hoder Contract GS-02F-0010J

More information

Introduction the pressure for efficiency the Estates opportunity

Introduction the pressure for efficiency the Estates opportunity Heathy Savings? A study of the proportion of NHS Trusts with an in-house Buidings Repair and Maintenance workforce, and a discussion of eary experiences of Suppies efficiency initiatives Management Summary

More information

Professional Kingston

Professional Kingston Professiona Kingston Organisationa and workforce deveopment soutions n Facuty of Business and Law Aways improving 0/1 Contents Wecome 2 Why Kingston? 4 Course portfoio 6 Course detais 8 Work-based earning

More information

Education Quality Improvement Framework

Education Quality Improvement Framework Education Quaity Improvement Framework for Undergraduate and Postgraduate Medica Education and Training in the UK The duties of a doctor registered with the Genera Medica Counci Patients must be abe to

More information

Setting up the Forensic Laboratory

Setting up the Forensic Laboratory Chapter 3 Setting up the Forensic Laboratory Tabe of Contents 3.1 Setting Up the Forensic Laboratory 25 3.1.1 Forensic Laboratory Terms of Reference 26 3.1.2 The Status of the Forensic Laboratory 26 3.1.3

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l l

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l l ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account Some of these

More information

Accreditation: Supporting the Delivery of Health and Social Care

Accreditation: Supporting the Delivery of Health and Social Care Accreditation: Supporting the Deivery of Heath and Socia Care PHARMACY E F P T O L P E D P E C M F D T G L E F R Accreditation: Supporting the Deivery of Heath and Socia Care June 9, 2015 marks Word Accreditation

More information

CERTIFICATE COURSE ON CLIMATE CHANGE AND SUSTAINABILITY. Course Offered By: Indian Environmental Society

CERTIFICATE COURSE ON CLIMATE CHANGE AND SUSTAINABILITY. Course Offered By: Indian Environmental Society CERTIFICATE COURSE ON CLIMATE CHANGE AND SUSTAINABILITY Course Offered By: Indian Environmenta Society INTRODUCTION The Indian Environmenta Society (IES) a dynamic and fexibe organization with a goba vision

More information

Message. The Trade and Industry Bureau is committed to providing maximum support for Hong Kong s manufacturing and services industries.

Message. The Trade and Industry Bureau is committed to providing maximum support for Hong Kong s manufacturing and services industries. Message The Trade and Industry Bureau is committed to providing maximum support for Hong Kong s manufacturing and services industries. With the weight of our economy shifting towards knowedge-based and

More information

SABRe B2.1: Design & Development. Supplier Briefing Pack.

SABRe B2.1: Design & Development. Supplier Briefing Pack. SABRe B2.1: Design & Deveopment. Suppier Briefing Pack. 2013 Ros-Royce pc The information in this document is the property of Ros-Royce pc and may not be copied or communicated to a third party, or used

More information

Degree Programs in Environmental Science/Studies

Degree Programs in Environmental Science/Studies State University Memorandum of New York to Presidents Date: June 30, 2000 Vo. 00 No. I From: Office of the Provost and Vice Chanceor for Academic Affairs SLbject: Guideines for the Consideration o New

More information

ICAP CREDIT RISK SERVICES. Your Business Partner

ICAP CREDIT RISK SERVICES. Your Business Partner ICAP CREDIT RISK SERVICES Your Business Partner ABOUT ICAP GROUP ICAP Group with 56 miion revenues for 2008 and 1,000 empoyees- is the argest Business Services Group in Greece. In addition to its Greek

More information

Frequently Asked Questions

Frequently Asked Questions Community Heathcare Organisations Report & Recommendations of the Integrated Service Area Review Group Frequenty Asked Questions 1. What are Community Heathcare Services? Community Heathcare Services are

More information

Qualifications, professional development and probation

Qualifications, professional development and probation UCU Continuing Professiona Deveopment Quaifications, professiona deveopment and probation Initia training and further education teaching quaifications Since September 2007 a newy appointed FE ecturers,

More information

Management Accounting

Management Accounting Management Accounting Course Text Professiona, Practica, Proven www.accountingtechniciansireand.ie Tabe of Contents FOREWORD...v SYLLABUS: MANAGEMENT ACCOUNTING...vii PART 1 INTRODUCTION Chapter 1: Introduction

More information

Income Protection Solutions. Policy Wording

Income Protection Solutions. Policy Wording Income Protection Soutions Poicy Wording Wecome to Aviva This booket tes you a you need to know about your poicy, incuding: what to do if you need to caim what s covered, and expanations of some of the

More information

Workspace Group Plc. (incorporated and registered in England and Wales under number 2041612)

Workspace Group Plc. (incorporated and registered in England and Wales under number 2041612) PROSPECTUS Workspace Group Pc (incorporated and registered in Engand and Waes under number 2041612) 6.00 per cent Stering Bonds due 2019 Issue price: 100 per cent 6.00 per cent Stering Bonds due 2019 (the

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may

More information

DOING BUSINESS WITH THE REGION OF PEEL A GUIDE FOR NEW AND CURRENT VENDORS

DOING BUSINESS WITH THE REGION OF PEEL A GUIDE FOR NEW AND CURRENT VENDORS DOING BUSINESS WITH THE REGION OF PEEL A GUIDE FOR NEW AND CURRENT VENDORS TABLE OF CONTENTS INTRODUCTION... 1 GOVERNANCE... 1 COMMONLY PURCHASED GOODS AND SERVICES... 1 HOW TO REGISTER YOUR COMPANY...

More information

German Auditors and Tax Advisors for foreign clients

German Auditors and Tax Advisors for foreign clients München Regensburg Dachau German Auditors and Tax Advisors for foreign cients Economy Finance Financia Reports Taxes Strategies München Regensburg Dachau SH+C has focussed on consuting foreign cients with

More information

endorsed programmes With our expertise and unique flexible approach NOCN will work with you to develop a product that achieves results.

endorsed programmes With our expertise and unique flexible approach NOCN will work with you to develop a product that achieves results. endorsed programmes With our expertise and unique fexibe approach NOCN wi work with you to deveop a product that achieves resuts. NOCN is a eading reguated UK awarding organisation that has been creating

More information

Key Features and Terms & Conditions of the Stocks & Shares Junior ISA

Key Features and Terms & Conditions of the Stocks & Shares Junior ISA June 2013 Key Features and Terms & Conditions of the This document shoud be read in conjunction with an up-to-date Key Investor Information Document (KIID) for the fund in which you want to invest. You

More information

Certified Once Accepted Everywhere Why use an accredited certification body?

Certified Once Accepted Everywhere Why use an accredited certification body? Certified Once Accepted Everywhere Why use an accredited certification body? Third party management systems certification is a frequenty specified requirement to operate in the goba market pace. It can

More information

3.3 SOFTWARE RISK MANAGEMENT (SRM)

3.3 SOFTWARE RISK MANAGEMENT (SRM) 93 3.3 SOFTWARE RISK MANAGEMENT (SRM) Fig. 3.2 SRM is a process buit in five steps. The steps are: Identify Anayse Pan Track Resove The process is continuous in nature and handed dynamicay throughout ifecyce

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account Some of these

More information

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l. l l

ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l. l l ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account Some of these

More information

How to deal with personal financial problems

How to deal with personal financial problems How to dea with persona financia probems D I S P U T E R E S O L U T I O N Introduction Heping you face the future with confidence In 2014, the eve of consumer debt in the UK grew to reach a seven-year

More information

Leadership & Management Certificate Programs

Leadership & Management Certificate Programs MANAGEMENT CONCEPTS Leadership & Management Certificate Programs Programs to deveop expertise in: Anaytics // Leadership // Professiona Skis // Supervision ENROLL TODAY! Contract oder Contract GS-02F-0010J

More information

IT Governance Principles & Key Metrics

IT Governance Principles & Key Metrics IT Governance Principes & Key Metrics Smawood Maike & Associates, Inc. 9393 W. 110th Street 51 Corporate Woods, Suite 500 Overand Park, KS 66210 Office: 913-451-6790 Good governance processes that moves

More information

Tackling external fraud

Tackling external fraud Good practice in tacking externa fraud Xxxxxxxxxxx GOOD PRACTICE GUIDE Tacking externa fraud Good practice in tacking externa fraud Xxxxxxxxxxx The Nationa Audit Office scrutinises pubic spending on behaf

More information

Business Banking. A guide for franchises

Business Banking. A guide for franchises Business Banking A guide for franchises Hep with your franchise business, right on your doorstep A true understanding of the needs of your business: that s what makes RBS the right choice for financia

More information

FINANCIAL ACCOUNTING

FINANCIAL ACCOUNTING FINANCIAL ACCOUNTING Part 1 A conceptua framework: setting the scene 1 Who needs accounting? 2 A systematic approach to financia reporting: the accounting equation 3 Financia statements from the accounting

More information

A guide to listing on the London Stock Exchange

A guide to listing on the London Stock Exchange A guide to isting on the London Stock Exchange Pubished by White Page Ltd in association with the London Stock Exchange, with contributions from: Pubishing editor: Nige Page Pubisher: Tim Dempsey Design:

More information

A Description of the California Partnership for Long-Term Care Prepared by the California Department of Health Care Services

A Description of the California Partnership for Long-Term Care Prepared by the California Department of Health Care Services 2012 Before You Buy A Description of the Caifornia Partnership for Long-Term Care Prepared by the Caifornia Department of Heath Care Services Page 1 of 13 Ony ong-term care insurance poicies bearing any

More information

Auto-Enrolment Services

Auto-Enrolment Services www.mitchecharesworth.co.uk Auto-Enroment Services Part 1: A Unified Soution for Empoyers A combined Payro and Pensions approach to meet your Auto-Enroment obigations autoenroment@mitchecharesworth.co.uk

More information

World Accreditation Day

World Accreditation Day Word Accreditation Day 9 June 2016 www.pubicsectorassurance.org Accreditation: A goba too to support Pubic Poicy Accreditation: A goba too to support Pubic Poicy Standards, accreditation and conformity

More information

A Guide to Understanding the Implications of the Ionising Radiation (Medical Exposure) Regulations in Radiotherapy

A Guide to Understanding the Implications of the Ionising Radiation (Medical Exposure) Regulations in Radiotherapy IPEM A Guide to Understanding the Impications of the Ionising Radiation (Medica Exposure) Reguations in Radiotherapy The Society and Coege of Radiographers The Roya Coege of Radioogists Institute of Physics

More information

Early access to FAS payments for members in poor health

Early access to FAS payments for members in poor health Financia Assistance Scheme Eary access to FAS payments for members in poor heath Pension Protection Fund Protecting Peope s Futures The Financia Assistance Scheme is administered by the Pension Protection

More information

On-Line Banking Application

On-Line Banking Application OnLine Banking Appication 1st Name: SSN/Tax ID #: Work Phone: City born in: Fax: Mother's Maiden Name: Emai Address: 2nd Name: SSN/ax ID#: Work Phone: City born in: Fax: Mother's Maiden Name: Emai Address:

More information

CONTRIBUTION OF INTERNAL AUDITING IN THE VALUE OF A NURSING UNIT WITHIN THREE YEARS

CONTRIBUTION OF INTERNAL AUDITING IN THE VALUE OF A NURSING UNIT WITHIN THREE YEARS Dehi Business Review X Vo. 4, No. 2, Juy - December 2003 CONTRIBUTION OF INTERNAL AUDITING IN THE VALUE OF A NURSING UNIT WITHIN THREE YEARS John N.. Var arvatsouakis atsouakis DURING the present time,

More information

Federal Financial Management Certificate Program

Federal Financial Management Certificate Program MANAGEMENT CONCEPTS Federa Financia Management Certificate Program Training to hep you achieve the highest eve performance in: Accounting // Auditing // Budgeting // Financia Management ENROLL TODAY! Contract

More information

STRATEGIC PLAN 2012-2016

STRATEGIC PLAN 2012-2016 STRATEGIC PLAN 2012-2016 CIT Bishopstown CIT Cork Schoo of Music CIT Crawford Coege of Art & Design Nationa Maritime Coege of Ireand Our Institute STRATEGIC PLAN 2012-2016 Cork Institute of Technoogy (CIT)

More information

Via Federal Express WARNING LETTER Center for Devices and Radiological Health 2098 Gaither Road Rockville. MD 20850

Via Federal Express WARNING LETTER Center for Devices and Radiological Health 2098 Gaither Road Rockville. MD 20850 DEPARTMENI OF HEALTH & HUMAN SERVICES Pubic Heath Service Stephen Smith IV, M.D., Chair Kaweah Deta Heath Care District Institutiona Review Committee 400 West Minera King 119 Visaia, Caifornia 9329 1 Dear

More information

Income Protection Options

Income Protection Options Income Protection Options Poicy Conditions Introduction These poicy conditions are written confirmation of your contract with Aviva Life & Pensions UK Limited. It is important that you read them carefuy

More information

A short guide to making a medical negligence claim

A short guide to making a medical negligence claim A short guide to making a medica negigence caim Introduction Suffering from an incident of medica negigence is traumatic and can have a serious ong-term impact on both the physica and menta heath of affected

More information

UCU Continuing Professional Development

UCU Continuing Professional Development UCU Continuing Professiona Deveopment Cassroom management The background Good cassroom and behaviour management is one of the key eements of successfu teaching and earning, and wi be crucia to your success

More information

Oracle Project Financial Planning. User's Guide Release 11.1.2.2

Oracle Project Financial Planning. User's Guide Release 11.1.2.2 Orace Project Financia Panning User's Guide Reease 11.1.2.2 Project Financia Panning User's Guide, 11.1.2.2 Copyright 2012, Orace and/or its affiiates. A rights reserved. Authors: EPM Information Deveopment

More information

Order-to-Cash Processes

Order-to-Cash Processes TMI170 ING info pat 2:Info pat.qxt 01/12/2008 09:25 Page 1 Section Two: Order-to-Cash Processes Gregory Cronie, Head Saes, Payments and Cash Management, ING O rder-to-cash and purchase-topay processes

More information

... HSA ... Health Savings Account. Custodial. (includes self-direction)

... HSA ... Health Savings Account. Custodial. (includes self-direction) HSA Heath Savings Account Custodia (incudes sef-direction) ADDITIONAL INFORMATION Purpose This Organizer contains documents necessary to estabish a Heath Savings Account (HSA) It meets the requirements

More information

Program Management Seminar

Program Management Seminar Program Management Seminar Program Management Seminar The word s best management schoos are noted for their superior program execution, high eves of customer satisfaction, and continuous program improvements.

More information

APPENDIX 10.1: SUBSTANTIVE AUDIT PROGRAMME FOR PRODUCTION WAGES: TROSTON PLC

APPENDIX 10.1: SUBSTANTIVE AUDIT PROGRAMME FOR PRODUCTION WAGES: TROSTON PLC Appendix 10.1: substantive audit programme for production wages: Troston pc 389 APPENDIX 10.1: SUBSTANTIVE AUDIT PROGRAMME FOR PRODUCTION WAGES: TROSTON PLC The detaied audit programme production wages

More information

Quality Assurance in Initial Teacher Education. The Standard for Initial Teacher Education in Scotland Benchmark Information

Quality Assurance in Initial Teacher Education. The Standard for Initial Teacher Education in Scotland Benchmark Information Quaity Assurance in Initia Teacher Education The Standard for Initia Teacher Education in Scotand Information OCTOBER 2000 Convener's introduction This document is a statement of the Standard for Initia

More information

l l ll l l Exploding the Myths about DETC Accreditation A Primer for Students

l l ll l l Exploding the Myths about DETC Accreditation A Primer for Students Expoding the Myths about DETC Accreditation A Primer for Students Distance Education and Training Counci Expoding the Myths about DETC Accreditation: A Primer for Students Prospective distance education

More information

Performance measurement practice. The use of sanctions and rewards in the public sector

Performance measurement practice. The use of sanctions and rewards in the public sector Performance measurement practice The use of sanctions and rewards in the pubic sector The foowing individuas contributed to this report: Sascha Kiess, Diane French, Nick Soan, Dan Vaance, Daniee Wiiams.

More information

Financial Accounting

Financial Accounting Financia Accounting Course Text Professiona, Practica, Proven www.accountingtechniciansireand.ie Tabe of Contents FOREWORD...xi SYLLABUS: FINANCIAL ACCOUNTING...xiii CHAPTER 1: INTRODUCTION TO ACCOUNTING...1

More information

MS INTERNATIONAL plc. Annual Report 2013

MS INTERNATIONAL plc. Annual Report 2013 MS INTERNATIONAL pc Annua Report 2013 Contents The year in brief 2 Chairman s Statement 3 Directors and advisers 5 Report of the directors 6 Statement of directors responsibiities 10 Report of the auditors

More information

Business schools are the academic setting where. The current crisis has highlighted the need to redefine the role of senior managers in organizations.

Business schools are the academic setting where. The current crisis has highlighted the need to redefine the role of senior managers in organizations. c r o s os r oi a d s REDISCOVERING THE ROLE OF BUSINESS SCHOOLS The current crisis has highighted the need to redefine the roe of senior managers in organizations. JORDI CANALS Professor and Dean, IESE

More information

IMPORTERS and FILERS: FOOD SECURITY PREVENTIVE MEASURES GUIBANCE

IMPORTERS and FILERS: FOOD SECURITY PREVENTIVE MEASURES GUIBANCE GUIDANCE OR INDUSTRY IMPORTERS and FILERS: FOOD SECURITY PREVENTIVE MEASURES GUIBANCE This guidance represents the Agency s current thinking on appropriatezili, measures that can be taken by food estabtishments

More information

Your Car Insurance Policy Booklet

Your Car Insurance Policy Booklet Your Car Insurance Poicy Booket Contents What to do in the event of a caim? 3 Important notice 3 Materia Facts - Duty of Discosure 3 Caring for our customers 4 Keeping your poicy up to date 5 Our Terms

More information

medical injury a claimant s guide

medical injury a claimant s guide medica injury a caimant s guide The ega caims process is not a simpe one and cinica negigence caims are amongst the most compex. We have over three decades of experience representing patients and recovering

More information

Example of Credit Card Agreement for Bank of America Visa Signature and World MasterCard accounts

Example of Credit Card Agreement for Bank of America Visa Signature and World MasterCard accounts Exampe of Credit Card Agreement for Bank of America Visa Signature and Word MasterCard accounts PRICING INFORMATION Actua pricing wi vary from one cardhoder to another Annua Percentage Rates for Purchases

More information

briefing for the Business and enterprise committee october 2008 Performance of the Department for Business, Enterprise and Regulatory Reform 2007-08

briefing for the Business and enterprise committee october 2008 Performance of the Department for Business, Enterprise and Regulatory Reform 2007-08 briefing for the Business and enterprise committee october 2008 Performance of the Department for Business, Enterprise and Reguatory Reform 2007-08 Our vision is to hep the nation spend wisey. We promote

More information

The BBC s management of its Digital Media Initiative

The BBC s management of its Digital Media Initiative The BBC s management of its Digita Media Initiative Report by the Comptroer and Auditor Genera presented to the BBC Trust s Finance and Compiance Committee, 13 January 2011 Department for Cuture, Media

More information

Undergraduate Studies in. Education and International Development

Undergraduate Studies in. Education and International Development Undergraduate Studies in Education and Internationa Deveopment Wecome Wecome to the Schoo of Education and Lifeong Learning at Aberystwyth University. Over 100 years ago, Aberystwyth was the first university

More information

INDUSTRIAL AND COMMERCIAL

INDUSTRIAL AND COMMERCIAL Finance TM NEW YORK CITY DEPARTMENT OF FINANCE TAX & PARKING PROGRAM OPERATIONS DIVISION INDUSTRIAL AND COMMERCIAL ABATEMENT PROGRAM PRELIMINARY APPLICATION AND INSTRUCTIONS Mai to: NYC Department of Finance,

More information

What makes a good Chair? A good chair will also: l always aim to draw a balance between hearing everyone s views and getting through the business.

What makes a good Chair? A good chair will also: l always aim to draw a balance between hearing everyone s views and getting through the business. Chairing a meeting An important job of the Chairperson is chairing meetings. Prior House 6 Tibury Pace Brighton BN2 0GY Te. 01273 606160 Fax. 01273 673663 info@resourcecentre.org.uk www.resourcecentre.org.uk

More information

Incident management system for the oil and gas industry. Good practice guidelines for incident management and emergency response personnel

Incident management system for the oil and gas industry. Good practice guidelines for incident management and emergency response personnel Incident management system for the oi and gas industry Good practice guideines for incident management and emergency response personne The goba oi and gas industry association for environmenta and socia

More information

SELECTING THE SUITABLE ERP SYSTEM: A FUZZY AHP APPROACH. Ufuk Cebeci

SELECTING THE SUITABLE ERP SYSTEM: A FUZZY AHP APPROACH. Ufuk Cebeci SELECTING THE SUITABLE ERP SYSTEM: A FUZZY AHP APPROACH Ufuk Cebeci Department of Industria Engineering, Istanbu Technica University, Macka, Istanbu, Turkey - ufuk_cebeci@yahoo.com Abstract An Enterprise

More information

Creative learning through the arts an action plan for Wales

Creative learning through the arts an action plan for Wales Creative earning through the arts an action pan for Waes 2015 2020 Audience The entire teaching workforce and government and nationa partners, incuding regiona education consortia, oca authorities, governing

More information

Outsourcing of Information Technology Services Application Sofmare System Development. Contract Guidelines technical asnects

Outsourcing of Information Technology Services Application Sofmare System Development. Contract Guidelines technical asnects Outsourcing of Information Technoogy Services Appication Sofmare System Deveopment Contract Guideines technica asnects United Nations Educationa, Scientific and Cutura Organization Pubished in 1998 by

More information

Nordic Ecolabelling of Copy and printing paper - supplementary module

Nordic Ecolabelling of Copy and printing paper - supplementary module rdic Ecoabeing of Copy and printing paper - suppementary modue Version 4.1 22 June 2011 30 June 2016 rdic Ecoabeing Content What is rdic Ecoabeed copy and printing paper? 3 Why choose the rdic Ecoabe?

More information

Annual Report & Financial Statements

Annual Report & Financial Statements Annua Report & Financia Statements 2014 Inditherm pc Contents 1 Inditherm at a Gance 1 Inditherm Target Markets 2 Directors and Advisers 3 Strategic Report and Operating & Financia Review 7 Directors and

More information

your statement of insurance

your statement of insurance your statement of insurance Schoo - Winter Trave Insurance poicyhoder: STG issued on: 1st February 2013 poicy number: NS9 0001313 reason for issue: new business This Statement of Insurance forms part of

More information

Oracle. L. Ladoga Rybinsk Res. Volga. Finland. Volga. Dnieper. Dnestr. Danube. Lesbos. Auditing Oracle Applications Peloponnesus

Oracle. L. Ladoga Rybinsk Res. Volga. Finland. Volga. Dnieper. Dnestr. Danube. Lesbos. Auditing Oracle Applications Peloponnesus N o r w e g i a n S e a White 60ûN ATLANTIC OCEAN UNITED KINGDOM Rio Douro Hebrid Bay of Biscay Garonne Faroe Isands Shetand Isands Orkney Isands North Loire ine Rhone Rhine Po Ebe Adriatic Batic Guf of

More information

CODE OF PRACTICE for the PHARMACEUTICAL INDUSTRY 2015

CODE OF PRACTICE for the PHARMACEUTICAL INDUSTRY 2015 CODE OF PRACTICE for the PHARMACEUTICAL INDUSTRY 2015 CODE OF PRACTICE for the PHARMACEUTICAL INDUSTRY 2015 together with the PRESCRIPTION MEDICINES CODE OF PRACTICE AUTHORITY Constitution and Procedure

More information

Main Market A guide to listing on London Stock Exchange

Main Market A guide to listing on London Stock Exchange Main Market A guide to isting on London Stock Exchange Pubished by White Page Ltd in association with London Stock Exchange, with contributions from: Pubishing editor: Nige Page Pubisher: Tim Dempsey Design:

More information

What are your responsibilities as an executor?

What are your responsibilities as an executor? News ISSUE 9, AUTUMN 2013 What are your responsibiities as an executor? You have agreed to be the executor for a friend or famiy member. Now the time has come to discharge your duties but where do you

More information