Audit Committee v. Revision Commission
|
|
- Jayson Pope
- 8 years ago
- Views:
Transcription
1 Audit Committee v. Revision Commission OECD/EBRD Conference on Corporate Governance of Banks in Eurasia Charles T. Canfield Senior Corporate Governance Officer International Finance Corporation April 30, 2008 London, England
2 An Audit Committee is not = a Revision Commission!!!
3 Definitions Audit Committee Revision Commission, aka audit committee and or audit commission
4 Definition - Audit Committee A Body formed by a company's supervisory board (board of directors) to oversee audit operations and circumstances. It selects and appraises the performance of the external auditor. In accordance with most jurisdictions, the Audit Committee must be composed of outside directors. Besides evaluating external audit reports, the Committee should oversee the internal audit function and should be involved with public disclosure of corporate activities. Often referred to as Audit Committee of the Supervisory Board (Adapted from the Business Encyclopedia)
5 Definition Revision Commission 1. A body elected by the shareholders to control the operations and financial activities of the company. (Azerbaijan CC) 2. A body elected by the shareholders that exercises control over financial and business activity. (Ukraine LOB) 3. Shareholders' body responsible for control over the commercial (financial) activity of management. (Ukraine company law) 4. Every Bank shall have an Audit Commission... Appointed by the AGM, of which no member shall be a member of the Supervisory Council of Management Board. (Law of GE on Activities of Commercial Banks)
6 Origins Audit Committee The SEC recommended the establishment of audit committees (the SEC recommended that shareholders elect the auditors at annual meetings and a committee of non-officer directors nominate the auditors. The NYSE had a similar recommendation The AICPA recommended that publicly held corporations establish AC to nominate the auditors and discuss the audit NYSE required each domestic corporation to establish and maintain an AC of outside directors Following recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees, SEC requires registrants to disclose information about AC composition and practices
7 Origins Revision Commission Asia FSU
8 Composition Audit Committee Members drawn from SB Independent Financially literate Leader should be a financial expert n-affiliated with the company Compensated Revision Commission Bank law, e.g. Administrators Remuneration/salary determined by AGM
9 Role and Responsibilities Audit Committee Financial Reporting and Disclosure Corporate Governance Internal Control and Risk Management Compliance and Ethics Oversee IA Revision Commission Operational control over financial activity Emerging AC functions
10 Effectiveness Audit Committee Quarterly meetings Qualified members Committee of SB Revision Commission meets once a year not qualified enough removed from executive body does not receive timely and relevant info formality
11 Why have an Audit Committee? Revision Commission: formal and ineffective Supervisory Board: lack of time and qualification Management Board: conflict of interest
12 RC in the FSU Country Armenia Azerbaijan Belarus Estonia Georgia Kazakhstan Kyrgyzstan Latvia Lithuania Moldova Russia Tajikistan Turkmenistan Ukraine Uzbekistan RC AC * * * *
13 The time has come to retire the revision commission Audit Committees are the better vehicle to help develop private enterprises An AC is key to good CG Conclusion
14 Thank you for your attention!
Information for bank customers on terms and conditions of transfers via international money transfer systems:
Information for bank customers on terms and conditions of transfers via international money transfer systems: 1 AVERS international money transfer system within Ukraine (USD, UAH): 0.8% of the transferred
More informationCALL MANAGER Voice over IP Features and Requirements with Quick Start Guide
CALL MANAGER Voice over IP Features and Requirements with Quick Start Guide Conferencing is one of the best ways to keep you connected. InterCall is constantly working to make this easier and more cost
More informationComparison of Vale s corporate governance practices with NYSE corporate governance requirements applicable to U.S. companies
Comparison of Vale s corporate governance practices with NYSE corporate governance requirements applicable to U.S. companies Under the rules of the New York Stock Exchange ( NYSE ), foreign private issuers
More informationCOOMET Recommendation
COOMET Recommendation Register of Certified Reference Materials for Composition and Properties of Substances and Materials Developed within COOMET. Basic Principles CООМЕТ R/RM/6:2010 Endorsed at the 5th
More informationDevelopment of intermediated securities and insolvency laws in transition economies
Development of intermediated securities and insolvency laws in transition economies Alexander Biryukov Kyiv National University COLLOQUIUM THE LAW OF SECURITIES TRADING IN EMERGING MARKETS: LESSONS LEARNED
More informationUNIFIED MEETING 5 Voice over IP Quick Start Guide
UNIFIED MEETING 5 Voice over IP Quick Start Guide Conferencing is one of the best ways to keep you connected. InterCall is constantly working to make this easier and more cost effective so you can be more
More informationTerms of Reference: Consultancy Firm. Selection #1019083
Terms of Reference: Consultancy Firm Selection #1019083 Support for Broadband Competitiveness Program in Eastern Europe, South Caucasus and Central Asia (ECA) Trust Fund: TF071399 Creating Sustainable
More informationCORPORATE GOVERNANCE GUIDELINES OF TRIBUNE PUBLISHING COMPANY. Adopted as of August 4, 2014
CORPORATE GOVERNANCE GUIDELINES OF TRIBUNE PUBLISHING COMPANY Adopted as of August 4, 2014 The Board of Directors (the Board ) of Tribune Publishing Company (the Company ) is elected by the stockholders
More informationSecurities markets regulators in transition
Securities markets regulators in transition Below is a list of the securities regulators, in the EBRD region with summaries of their objectives and competencies (plus links to the website): [Note: If you
More informationBOARD MANDATE. an Audit Committee, and a Governance, Nominating & Compensation Committee.
BOARD MANDATE 1.0 Introduction The Board of Directors (the "Board") of Baja Mining Corp. (the "Company") is responsible for the stewardship of the Company and management of its business and affairs. The
More informationUEFA Futsal EURO 2013/14 Preliminary & Main Rounds Draw Procedure
UEFA Futsal EURO 2013/14 Preliminary & Main Rounds Draw Procedure UEFA Futsal EURO 2013/14 Preliminary & Main Round Draw Procedure Date: Tuesday, 4 December 2012 Time: Location: 14.00 hours CET UEFA Headquarters,
More informationInsolvency Law Reform & some preliminary thoughts on Nigeria. Neil Cooper Consultant to World Bank Partner, Kroll Past President, INSOL International
Insolvency Law Reform & some preliminary thoughts on Nigeria Neil Cooper Consultant to World Bank Partner, Kroll Past President, INSOL International Soviet Republic, Europe and Asia - Total Russia Estonia
More informationKEYSIGHT TECHNOLOGIES, INC. AUDIT AND FINANCE COMMITTEE CHARTER
KEYSIGHT TECHNOLOGIES, INC. AUDIT AND FINANCE COMMITTEE CHARTER I. PURPOSE The Audit and Finance Committee (the Committee ) of Keysight Technologies, Inc. (the Company ) is appointed by the Board of Directors
More informationRunning a Business in Georgia
Enterprise Surveys Country Note Series Georgia World Bank Group Country note no. 6 rev. 1/211 Running a Business in Georgia N ew data from the Enterprise Surveys indicate that senior managers in Georgian
More informationCHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF TRIANGLE PETROLEUM CORPORATION AMENDED AND RESTATED AS OF JUNE 6, 2013
CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF TRIANGLE PETROLEUM CORPORATION AMENDED AND RESTATED AS OF JUNE 6, 2013 I. PURPOSE OF THE COMMITTEE The purpose of the Audit Committee (the "Committee")
More informationFAIRCHILD SEMICONDUCTOR INTERNATIONAL, INC. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS (As Amended through December 11, 2013)
FAIRCHILD SEMICONDUCTOR INTERNATIONAL, INC. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS (As Amended through December 11, 2013) I. Audit Committee Purpose The audit committee is appointed by
More informationCALADRIUS BIOSCIENCES, INC. AUDIT COMMITTEE CHARTER
I. STATEMENT OF POLICY CALADRIUS BIOSCIENCES, INC. AUDIT COMMITTEE CHARTER The Audit Committee shall assist the Board of Directors (the "Board") of Caladrius Biosciences, Inc. ("Caladrius ") in fulfilling
More informationGuidelines for Corporate Governance
The following Guidelines for Corporate Governance have been adopted by the Board of Directors ( Board ) of MAXIMUS, Inc. (the Company ) to serve as a guide for the exercise of the Board s responsibilities.
More informationCOOMET REPORT 50 th CIML Meeting. 19-20 October 2015, Arcachon, France
COOMET REPORT 50 th CIML Meeting 19-20 October 2015, Arcachon, France COOMET Members ARMENIA AZERBAIJAN BELARUS BOSNIA AND HERZEGOVINA BULGARIA CUBA GEORGIA GERMANY KAZAKHSTAN DPR of KOREA KYRGYZSTAN LITHUANIA
More informationThe ADT Corporation. Audit Committee Charter. December 2014
The ADT Corporation Audit Committee Charter December 2014 1 TABLE OF CONTENTS Purpose... 3 Authority... 3 Composition... 3 Meetings... 3 Responsibilities... 4 Financial Statements... 4 External Audit...
More informationBemis Company, Inc. Audit Committee Charter
Bemis Company, Inc. Audit Committee Charter BEMIS COMPANY, INC. AUDIT COMMITTEE CHARTER I. Purpose EXHIBIT 2 This charter establishes the responsibilities of the Audit Committee ( Committee ) of the Board
More informationAudit Committee Charter Altria Group, Inc. In the furtherance of this purpose, the Committee shall have the following authority and responsibilities:
Audit Committee Charter Altria Group, Inc. Membership The Audit Committee (the Committee ) of the Board of Directors (the Board ) of Altria Group, Inc. (the Company ) shall consist of at least three directors
More informationNew York Stock Exchange
13 July 2015 New York Stock Exchange Corporate Governance Listing Standards (2013) As an international company listed in New York, Novo Nordisk is in compliance with US securities law including the Sarbanes
More informationFORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC CORPORATE GOVERNANCE GUIDELINES MAY 11, 2015
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC CORPORATE GOVERNANCE GUIDELINES MAY 11, 2015 The following Corporate Governance Guidelines have been adopted by the Board of Directors (the Board
More informationAMAYA INC. CORPORATE GOVERNANCE, NOMINATING AND COMPENSATION COMMITTEE CHARTER
AMAYA INC. CORPORATE GOVERNANCE, NOMINATING AND COMPENSATION COMMITTEE CHARTER PURPOSE The Corporate Governance, Nominating and Compensation Committee (the Committee ) is a standing committee appointed
More informationRALLY SOFTWARE DEVELOPMENT CORP.
RALLY SOFTWARE DEVELOPMENT CORP. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS Approved by the Board of Directors on March 19 2013 PURPOSE The primary purpose of the Audit Committee (the Committee
More informationEuropean Bank for Reconstruction and Development Partner of Choice. June 2014
European Bank for Reconstruction and Development Partner of Choice June 2014 Agenda Introduction to the EBRD EBRD Co-financing Statistics A/B Loans and Preferred Creditor Status Selected Recent Co-financings
More informationCORPORATE GOVERNANCE GUIDELINES OF AUTOLIV, INC. Amended as of May 5, 2014
CORPORATE GOVERNANCE GUIDELINES OF AUTOLIV, INC. Amended as of May 5, 2014 The following Corporate Governance Guidelines have been adopted by the Board of Directors (the Board ) of Autoliv Inc. (the Company
More informationCURRICULUM VITAE. Language Speaking Reading Writing Ukrainian native native native Russian native native native English 5 5 5 Polish 3 3 1
CURRICULUM VITAE 1. Family name: Amerova 2. First names: Elena 3. Nationality: Ukrainian 4. Education: Institution Kiev National Economic University Kiev State University Date: from/ to 2000-2002 1977-1982
More informationCORPORATE GOVERNANCE [ TOYOTA S BASIC APPROACH TO CORPORATE GOVERNANCE ] [ TOYOTA S MANAGEMENT SYSTEM ]
16 CORPORATE GOVERNANCE [ TOYOTA S BASIC APPROACH TO CORPORATE GOVERNANCE ] Toyota s top management priority is to steadily increase shareholder value over the long term. Further, our fundamental management
More informationCORPORATE GOVERNANCE SUMMARY OF BEST PRACTICE GUIDELINES
CORPORATE GOVERNANCE SUMMARY OF BEST PRACTICE GUIDELINES Willemstad, November 2006 Corporate Governance Summary of Best Practice Guidelines Index I II III IV V VI VII VIII IX X XI Stewardship Supervisory
More informationRestaurant Brands International Inc. A corporation continued under the laws of Canada. Audit Committee Charter Originally adopted December 11, 2014
Overview Restaurant Brands International Inc. A corporation continued under the laws of Canada Audit Committee Charter Originally adopted December 11, 2014 Amended October 30, 2015 This Charter identifies
More informationEQT HOLDINGS LIMITED BOARD CHARTER (ACN 004 031 298)
EQT HOLDINGS LIMITED BOARD CHARTER (ACN 004 031 298) 1 April 2016 PURPOSE 1. This Board Charter sets out the role, responsibilities, structure and operation of the Board of EQT Holdings Limited ( the Company
More informationCorporate Governance - Implementation, Challenges and Trends
Corporate Governance - Implementation, Challenges and Trends Felix Horber, Legal & Compliance Risk Assessment, UBS AG United Nations, Geneva, February 9, 2005 Overview General Implementation Challenges
More informationGuide of the national scholarship programme for international students, researchers and academic staff
Page 1/9 Guide of the national scholarship programme for international students, researchers and academic staff PURPOSE, SCOPE, RESPONSIBILITY Valid from 1 January 2015 The purpose of this programme guide
More informationQUICKLOGIC CORPORATION CORPORATE GOVERNANCE GUIDELINES
PURPOSE: The Board of Directors ( Board ) of QuickLogic Corporation (the Company ) has adopted the following guidelines to assist the Board in its effective governance over QuickLogic s affairs for the
More information2014-2015 UNDERGRADUATE EXCHANGE PROGRAMS U.S. ACADEMIC HOST INSTITUTION APPLICATION INSTRUCTIONS
2014-2015 UNDERGRADUATE EXCHANGE PROGRAMS U.S. ACADEMIC HOST INSTITUTION APPLICATION INSTRUCTIONS DEADLINE: March 21, 2014 IREX, an international nonprofit organization providing thought leadership and
More informationMACQUARIE INFRASTRUCTURE CORPORATION AUDIT COMMITTEE CHARTER
MACQUARIE INFRASTRUCTURE CORPORATION AUDIT COMMITTEE CHARTER A. Purpose The Audit Committee (the Committee ) has been established by the Board of Directors (the Board ) of Macquarie Infrastructure Corporation
More informationDEMAND MEDIA, INC. CORPORATE GOVERNANCE GUIDELINES
DEMAND MEDIA, INC. CORPORATE GOVERNANCE GUIDELINES The Nominating and Corporate Governance Committee has developed and recommended, and the Board of Directors (the Board ) of Demand Media, Inc. (the Company
More informationThis is Appendix A: Sarbanes-Oxley and Other Recent Reforms, appendix 1 from the book Governing Corporations (index.html) (v. 1.0).
This is Appendix A: Sarbanes-Oxley and Other Recent Reforms, appendix 1 from the book Governing Corporations (index.html) (v. 1.0). This book is licensed under a Creative Commons by-nc-sa 3.0 (http://creativecommons.org/licenses/by-nc-sa/
More informationHEICO CORPORATION CORPORATE GOVERNANCE GUIDELINES
HEICO CORPORATION CORPORATE GOVERNANCE GUIDELINES ROLE AND FUNCTIONS OF THE BOARD OF DIRECTORS The role of the Board of Directors (the "Board") with respect to corporate governance is to oversee and monitor
More informationCharter of the Audit Committee of the Board of Directors
Charter of the Audit Committee of the Board of Directors Dated as of April 27, 2015 1. Purpose The Audit Committee is a committee of the Board of Directors (the Board ) of Yamana Gold Inc. (the Company
More informationHealth Care Market - 8% Of GDP Out Of Pocket Spending - 72% Of Total Health Care Expenditure
GEORGIAN HEALTH CARE & INSURANCE MARKET INSURANCE COMPANY ALDAGI BCI Presenter: Nikoloz Gamkrelidze, ALDAGI BCI, CEO FEB 2011 Health Care Market - 8% Of GDP Out Of Pocket Spending - 72% Of Total Health
More informationThe size and composition of the Board is to be determined from time to time by the Board itself in an effort to balance the following goals:
AMERICAN INTERNATIONAL GROUP, INC. CORPORATE GOVERNANCE GUIDELINES (Effective March 11, 2015) I. INTRODUCTION The Board of Directors (the Board ) of American International Group, Inc. ( AIG ), acting on
More informationBAKER HUGHES INCORPORATED. CHARTER OF THE AUDIT/ETHICS COMMITTEE OF THE BOARD OF DIRECTORS (as amended and restated October 24, 2012)
BAKER HUGHES INCORPORATED CHARTER OF THE AUDIT/ETHICS COMMITTEE OF THE BOARD OF DIRECTORS (as amended and restated October 24, 2012) The Board of Directors of Baker Hughes Incorporated (the Company ) has
More informationALAMOS GOLD INC. AUDIT COMMITTEE CHARTER
ALAMOS GOLD INC. Organization AUDIT COMMITTEE CHARTER This charter governs the operations of the Audit Committee (the Committee ) of Alamos Gold Inc. (the Company ). The purpose, composition, responsibilities,
More informationPUBLIC STORAGE CORPORATE GOVERNANCE GUIDELINES AND TRUSTEES CODE OF ETHICS
PUBLIC STORAGE CORPORATE GOVERNANCE GUIDELINES AND TRUSTEES CODE OF ETHICS Selection and Composition of the Board 1. Board Membership Criteria The Board of Trustees (the Board ) of Public Storage (the
More informationAUDIT COMMITTEE CHARTER
AUDIT COMMITTEE CHARTER Purpose The Audit Committee ( Committee ) shall assist the Board of Directors (the Board ) in the oversight of (1) the integrity of the financial statements of the Company, (2)
More informationGARMIN LTD. CORPORATE GOVERNANCE GUIDELINES
GARMIN LTD. CORPORATE GOVERNANCE GUIDELINES The Board of Directors (the "Board") of Garmin Ltd. (the "Company") has adopted these Corporate Governance Guidelines ("Guidelines"), in order to assist the
More informationFORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS MAY 11, 2015
FORTRESS TRANSPORTATION AND INFRASTRUCTURE INVESTORS LLC I. PURPOSE OF THE COMMITTEE CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS MAY 11, 2015 The purpose of the Audit Committee (the Committee
More informationDTE ENERGY COMPANY AUDIT COMMITTEE CHARTER
DTE ENERGY COMPANY AUDIT COMMITTEE CHARTER Purpose The purpose of the Audit Committee is to assist the Board of Directors in its oversight of the: 1. Integrity of the Company s financial statements; 2.
More informationJERNIGAN CAPITAL, INC. CORPORATE GOVERNANCE GUIDELINES
JERNIGAN CAPITAL, INC. CORPORATE GOVERNANCE GUIDELINES The Board of Directors (the Board ) of Jernigan Capital, Inc. (the Company ) has adopted the following Corporate Governance Guidelines (the Guidelines
More informationChapter 4. Health Care Eligibility, Constraints, Availability of and Access to the Military Health System, Public Benefits and Health Insurance
Chapter 4 Health Care Eligibility, Constraints, Availability of and Access to the Military Health System, Public Benefits and Health Insurance This chapter contains information on the eligibility of IMS,
More informationNYSE Listed Company Manual Section 303A Corporate Governance Standards Frequently Asked Questions
NYSE Listed Company Manual Section 303A Corporate Governance Standards Frequently Asked Questions Section A - Questions with Respect to Transition Periods 1. Reserved. Reserved 1/4/10. 2. Reserved. Reserved
More informationKey to Disclosures Corporate Governance Council Principles and Recommendations
Rules 4.7.3 and 4.10.3 1 Appendix 4G Name of entity Key to Disclosures Corporate Governance Council Principles and Recommendations WHITE ROCK MINERALS LTD ABN/ARBN Financial year ended 64 142 809 970 30/06/2015
More informationHealth information Information about tuberculosis test
Health information Information about tuberculosis test Medical urgencies Stavanger emergency ward ( legevakt ) Please phone first! Visiting address: Armauer Hansens vei 30 (next to the hospital) Telephone:
More informationGREAT PLAINS ENERGY INCORPORATED BOARD OF DIRECTORS CORPORATE GOVERNANCE GUIDELINES. Amended: December 9, 2014
GREAT PLAINS ENERGY INCORPORATED BOARD OF DIRECTORS CORPORATE GOVERNANCE GUIDELINES Amended: December 9, 2014 Introduction The Board of Directors (the Board ) of Great Plains Energy Incorporated (the Company
More information1. Listed companies must have a majority of independent directors (303A.01)
COMPLIANCE REPORT WITH THE FINAL CORPORATE GOVERNANCE RULES OF THE NEW YORK STOCK EXCHANGE (NYSE) AS APPROVED BY THE SECURITIES & EXCHANGE COMMISSION ON NOVEMBER 4, 2003 AS MODIFIED ON NOVEMBER 3, 2004,
More informationDRAFT TEMPLATE FOR DISCUSSION CORPORATE GOVERNANCE COMPLIANCE STATEMENT
DRAFT TEMPLATE FOR DISCUSSION CORPORATE GOVERNANCE COMPLIANCE STATEMENT This template is designed for those companies wishing to report on their compliance with the Code of Corporate Governance of the
More informationREPORT ON EXAMINATION OF THE AMERICAN HULL INSURANCE SYNDICATE AS OF NOVEMBER 30, 2008
REPORT ON EXAMINATION OF THE AMERICAN HULL INSURANCE SYNDICATE AS OF NOVEMBER 30, 2008 DATE OF REPORT NOVEMBER 20, 2009 EXAMINER GILBERT DENTON TABLE OF CONTENTS ITEM NO. PAGE NO. 1 Scope of examination
More informationADAMS RESOURCES & ENERGY, INC. AUDIT COMMITTEE CHARTER
ADAMS RESOURCES & ENERGY, INC. AUDIT COMMITTEE CHARTER I. PURPOSE The primary function of the Audit Committee is to assist the Board of Directors (the Board ) in fulfilling its oversight responsibilities
More informationMaster's in midwifery: challenging the present, protecting the future? Valerie Fleming R.M., Ph.D.
Master's in midwifery: challenging the present, protecting the future? Valerie Fleming R.M., Ph.D. Master s graduates Demonstrate knowledge and understanding that is founded upon and extends and/or enhances
More informationImmune Therapeutics. Corporate Governance Guidelines.
Immune Therapeutics Corporate Governance Guidelines The Board of Directors has adopted these Guidelines in order to reflect the Company s commitment to good corporate governance. The Board believes that
More informationThe Procter & Gamble Company Board of Directors Audit Committee Charter
The Procter & Gamble Company Board of Directors Audit Committee Charter I. Purposes. The Audit Committee (the Committee ) is appointed by the Board of Directors for the primary purposes of: A. Assisting
More informationLOBLAW COMPANIES LIMITED MANDATE OF THE BOARD OF DIRECTORS
LOBLAW COMPANIES LIMITED MANDATE OF THE BOARD OF DIRECTORS LOBLAW COMPANIES LIMITED MANDATE OF THE BOARD OF DIRECTORS 1. ROLE The role of the Board is to provide governance and stewardship to the Corporation.
More informationMAXIM INTEGRATED PRODUCTS, INC. CORPORATE GOVERNANCE GUIDELINES. (Adopted by the Board of Directors on April 6, 2007)
MAXIM INTEGRATED PRODUCTS, INC. CORPORATE GOVERNANCE GUIDELINES (Adopted by the Board of Directors on April 6, 2007) The following guidelines have been approved by the Board of Directors (the Board ) of
More informationPART TWO POLICIES FOR ADJUSTMENT AND GROWTH
PART TWO ICIES FOR ADJUSTMENT AND GROWTH Economic Survey of Europe, 22 No. 1 CHAPTER 4 TECHNOLOGICAL ACTIVITY IN THE ECE REGION DURING THE 199s While the task of estimating the contribution of technical
More informationCORPORATE GOVERNANCE GUIDELINES OF THE BOARD OF DIRECTORS OF ARTVENTIVE MEDICAL GROUP, INC.
CORPORATE GOVERNANCE GUIDELINES OF THE BOARD OF DIRECTORS OF ARTVENTIVE MEDICAL GROUP, INC. Adopted by the Board of Directors as of May 5, 2013 Introduction; Role of the Board The Board of Directors (the
More informationBENCHMARK ELECTRONICS, INC. Corporate Governance Guidelines for the Board of Directors (As amended May 7, 2014)
BENCHMARK ELECTRONICS, INC. Corporate Governance Guidelines for the Board of Directors (As amended May 7, 2014) INTRODUCTION The Board of Directors (the Board ) of Benchmark Electronics, Inc. (the Company
More informationSALESFORCE.COM, INC. CHARTER OF THE AUDIT AND FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. (Revised September 11, 2012)
I. STATEMENT OF POLICY SALESFORCE.COM, INC. CHARTER OF THE AUDIT AND FINANCE COMMITTEE OF THE BOARD OF DIRECTORS (Revised September 11, 2012) This Charter specifies the scope of the responsibilities of
More informationCORPORATE GOVERNANCE GUIDELINES. (Adopted as of June 2, 2014)
CORPORATE GOVERNANCE GUIDELINES (Adopted as of June 2, 2014) The following corporate governance guidelines have been approved and adopted by the Board of Directors (the Board ) of Arista Networks, Inc.
More informationCHANGYOU.COM LIMITED AUDIT COMMITTEE CHARTER
CHANGYOU.COM LIMITED AUDIT COMMITTEE CHARTER I. Composition of the Audit Committee: There will be a committee of the Board of Directors to be known as the Audit Committee. The Audit Committee will have
More informationAGREE REALTY CORPORATION CORPORATE GOVERNANCE GUIDELINES. These guidelines are based on the following core principles:
AGREE REALTY CORPORATION CORPORATE GOVERNANCE GUIDELINES Purpose These corporate governance guidelines, which are guidelines rather than rules, describe the core principles for the governance of Agree
More informationUNIVERSAL AMERICAN CORP. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS
Organization UNIVERSAL AMERICAN CORP. CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS This charter governs the operations of the Audit Committee of Universal American Corp. (the Company ). The
More informationMARINA BIOTECH, INC. CORPORATE GOVERNANCE GUIDELINES
MARINA BIOTECH, INC. CORPORATE GOVERNANCE GUIDELINES Role of the Board of Directors The Board of Directors (the "Board") of Marina Biotech, Inc. (the "Company"), which is elected by the stockholders, is
More informationPIONEER NATURAL RESOURCES COMPANY AUDIT COMMITTEE OF THE BOARD OF DIRECTORS CHARTER
I Purpose PIONEER NATURAL RESOURCES COMPANY AUDIT COMMITTEE OF THE BOARD OF DIRECTORS CHARTER The Board of Directors (the Board ) of Pioneer Natural Resources Company (the Company ) has established the
More informationCHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF ARMSTRONG FLOORING, INC. ADOPTED AS OF MARCH 30, 2016
CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF ARMSTRONG FLOORING, INC. ADOPTED AS OF MARCH 30, 2016 I. PURPOSE OF THE COMMITTEE The purpose of the Audit Committee (the Committee ) of the
More informationCorporate Governance Guidelines
Corporate Governance Guidelines The Board of Directors (the Board ) of Och-Ziff Capital Management Group LLC (the Company ) has adopted the following Corporate Governance Guidelines as a framework for
More informationSupported Payment Methods
Supported Payment Methods Global In the global payments market, credit cards are the most popular payment method. However, BlueSnap expands the payment selection by including not only the major credit
More informationINVITAE CORPORATION CORPORATE GOVERNANCE GUIDELINES
INVITAE CORPORATION CORPORATE GOVERNANCE GUIDELINES A. The Roles of the Board of Directors and Management 1. The Board of Directors The business of Invitae Corporation (the Company ) is conducted under
More informationFreeport-McMoRan Inc.
Freeport-McMoRan Inc. Charter of the Audit Committee of the Board of Directors I. Purpose of the Audit Committee A. General. The purpose of the Audit Committee (the Committee ) is to assist the Board of
More informationJAZZ PHARMACEUTICALS PLC CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS
JAZZ PHARMACEUTICALS PLC CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS PURPOSE AND POLICY The purpose of the Audit Committee (the Committee ) shall be to act on behalf of the Board of Directors
More informationENTREPRENEURIAL COMMUNITIES INITIATIVE. Call for applications for participation
ENTREPRENEURIAL COMMUNITIES INITIATIVE Call for applications for participation Entrepreneurial Communities Initiative 02 CALL FOR APPLICATIONS FOR PARTICIPATION: ENTREPRENEURIAL COMMUNITIES INITIATIVE
More informationSupported Payment Methods
Sell Globally in a Snap Supported Payment Methods Global In the global payments market, credit cards are the most popular payment method. However, BlueSnap expands the payment selection by including not
More informationCORPORATE GOVERNANCE CODE
Contents PART I. THE BOARD OF DIRECTORS AND ITS MEMBERS... 2 PART II. OPERATIONAL RISK MANAGEMENT... 5 PART III. INTERNAL AUDIT FUNCTION... 6 PART IV. INVESTOR RELATIONS... 8 PART V. REMUNERATIONS... 10
More informationN/A Not applicable for Class 1 reveal the identity of beneficial owners, holding 5% shareholding or more?
D. Disclosure and Transparency D.1 Transparent ownership structure / N Reference/ Source document D.1.1 Does the information on shareholdings OECD Principle V: Disclosure and Transparency reveal the identity
More informationCharter of the Audit Committee of the Board of Directors of The Ensign Group, Inc. Adopted & Effective April 26, 2007 Last Revised October 29, 2015
Charter of the Audit Committee of the Board of Directors of The Ensign Group, Inc. Adopted & Effective April 26, 2007 Last Revised October 29, 2015 1. Purposes. The primary purposes of the Audit Committee
More informationMIT U.S. Income Tax Presentation Non US Resident Students
MIT U.S. Income Tax Presentation Non US Resident Students PwC Boston Nabih Daaboul Carol McNeil Rich Wagman 1 Basic U.S. Tax Overview for International Students A foreign national is a person born outside
More informationTerms and Conditions for the EU/EFTA and CEE Non-EU/EFTA Windows Server Hyper-v deployment Cash Back Promotion
The terms and conditions listed below are to be included in the online form where the reseller submits a redemption request. The reseller must agree to the terms and conditions to be considered for redemption.
More informationADVANCED DRAINAGE SYSTEMS, INC. CORPORATE GOVERNANCE GUIDELINES
ADVANCED DRAINAGE SYSTEMS, INC. CORPORATE GOVERNANCE GUIDELINES These Corporate Governance Guidelines have been adopted by the Board of Directors (the Board ) of Advanced Drainage Systems, Inc. (the Company
More informationCorporate Governance and Enterprise Risk Management Derek Jackson, Senior Manager 5 September 2005
Corporate Governance and Enterprise Risk Management Derek Jackson, Senior Manager 5 September 2005 Corporate Governance Services 0 Overview Hong Kong Code on Corporate Governance Practices Corporate Governance
More informationACCOUNTING CERTIFICATION IN TRANSITION ECONOMIES: RECENT DEVELOPMENTS IN RUSSIA, UKRAINE, MOLDOVA AND CENTRAL ASIA. Robert W. McGee Barry University
ACCOUNTING CERTIFICATION IN TRANSITION ECONOMIES: RECENT DEVELOPMENTS IN RUSSIA, UKRAINE, MOLDOVA AND CENTRAL ASIA Robert W. McGee Barry University Presented at the 17 th Annual Meeting of the International
More informationCHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF EVERBANK FINANCIAL CORP
CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF EVERBANK FINANCIAL CORP 1 EverBank Financial Corp Charter of the Audit Committee I. PURPOSE OF THE COMMITTEE The purpose of the Audit Committee
More informationPROXY VOTING POLICY PROCEDURE. Responsibility and Oversight
PROXY VOTING BACKGROUND An investment adviser is required to adopt and implement policies and procedures that we believe are reasonably designed to ensure that proxies are voted in the best interest of
More informationin Scotland for holidaymakers from overseas
in Scotland for holidaymakers from overseas In Scotland, most health care is provided by the National Health Service (NHS). If you are coming to Scotland on holiday or to visit friends or relatives, you
More informationSajan, Inc. and Its Subsidiaries. Audit Committee Charter. As of August 1, 2014
Sajan, Inc. and Its Subsidiaries Audit Committee Charter As of August 1, 2014 I. PURPOSE The purpose of the Audit Committee (the Committee ) of the Board of Directors (the Board ) of Sajan, Inc. (the Company
More informationCivil Codes on the Web Selected Guide to Civil Code Materials Available Through the World Wide Web Introduction
Civil Codes on the Web Selected Guide to Civil Code Materials Available Through the World Wide Web Edited by Vicenç Feliú Foreign, Comparative, and International Law Librarian February, 2006 NOTICE: The
More informationCorporate Governance. Approach to Governance. Principle 1 Lay solid foundations for management and oversight. ASX Best Practice Recommendations
Approach to Governance Tap is committed to conducting business in accordance with a high standard of corporate governance. This statement outlines the key principles and practices the Board has adopted
More informationExhibit G to Domestic Company Section 303A Annual Written Affirmation
Exhibit G to Domestic Company Section 303A Annual Written Affirmation A company is required to complete Exhibit G to provide the location of required Section 303A website postings and disclosures 1. Company
More informationAppointment and Removal
Charter of the Audit Committee of the Board of Directors I. Purpose The Audit Committee shall provide assistance to the directors of the Company in fulfilling their responsibility to the shareholders relating
More information