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Author : Davide Rossetti
Publisher :
ISBN 13 : 9788866575078
Total Pages : 686 pages
Book Rating : 4.5/5 (75 download)
Download or read book I modelli di governo societario e la revisione legale dei conti in Italia written by Davide Rossetti and published by . This book was released on 2015 with total page 686 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Riccardo Bauer
Publisher : IPSOA
ISBN 13 : 882173577X
Total Pages : 482 pages
Book Rating : 4.8/5 (217 download)
Download or read book La nuova revisione legale nei sistemi di controllo societario written by Riccardo Bauer and published by IPSOA. This book was released on 2011-06-29 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt: La modifica e l'aggiornamento del sistema dei controlli, il dibattito sulla continuità aziendale delle imprese e l'applicazione più ampia dei principi contabili internazionali stanno interessando sempre di più l'ambiente economico. Con l'avvento della crisi, le imprese italiane hanno ridisegnato e modificato le proprie regole di funzionamento e i propri sistemi contabili, per rendere maggiormente efficiente l'operatività aziendale, ma anche, e soprattutto, per tutelare gli interessi del pubblico che gravitano intorno alle imprese. Il controllo sulla corretta amministrazione e sull'informativa contabile è, infatti, più che un obbligo giuridicamente imposto (da qui il termine "revisione legale") una vera necessità per l'impresa per il raggiungimento dei propri scopi. Oltre alla futura rivisitazione dei principi contabili nazionali che l'Organismo italiano di contabilità ha iniziato ad avviare, le norme del D. Lgs 39 /2010 hanno ridisegnato il sistema di governo delle imprese quotate e non con effetti sul ruolo sia del Collegio sindacale sia del revisore legale. Il volume esamina le caratteristiche della revisione legale dopo l'emanazione del D. Lgs 39/2010 e i principi di comportamento del Collegio Sindacale emanatii dal CNDCEC, al fine di fornire un supporto pratico- operativo a coloro che svolgono - o svolgeranno - la funzione di revisore legale. Con le nuove regole di revisione non è più possibile operare secondo procedure obbligatorie (" cosa sono obbligato a fare") ma è necessario analizzare a fondo i rischi d'impresa e di revisione e scegliere quelle procedure che meglio si adattano alle circostanze "come mi cautelo dai rischi e cosa scelgo di revisionare ". Ampio spazio è infatti dedicato all'analisi del rischio di revisione ed agli effetti che esso produce sull'attività di chi svolge questi incarichi. Vengono inoltre esaminati gli effetti sulla relazione del revisore a seguito del Principio di revisione n. 2 emanato nell'aprile del 2011 dal CNDCEC e si forniscono esempi tratti dalla prassi. Altro aspetto chiave del volume è la disamina delle caratteristiche della mancanza di continuità aziendale delle imprese italiane con la quale sindaci e revisori devono far i conti. Come riconoscere i sintomi della crisi? Come porsi rispetto ai piani di risanamento ? Come relazionare su questi aspetti nei bilanci d'esercizio e consolidati ? Sono alcune delle domande alle quali il volume offre una risposta partendo dal dato fornito dall'esperienza. STRUTTURA Capitolo 1 - Lo stato dell'arte in UE e in Italia prima della riforma della revisione Capitolo 2 - Le caratteristiche dell'attuale riforma Capitolo 3 - Il soggetto incaricato della revisione legale: obbligo di formazione continua, registro dei revisori attivi e inattivi Capitolo 4 - Compiti e poteri del Ministero dell'Economia e delle Finanze Capitolo 5 - I principi di comportamento del collegio sindacale Capitolo 6 - le modifiche nell'incarico di revisione legale Capitolo 7 - L'indipendenza del revisore: minacce e rischi Capitolo 8 - La pianificazione di un incarico di revisione legale Capitolo 9 - Azione del rischio di revisione e l'analisi del sistema di controllo interno Capitolo 10 - Elementi probativi Capitolo 11 - Le principali procedure di revisione Capitolo 12 - Esempi di aree a rischio Capitolo 13 - La continuità aziendale e i suoi effetti sulla revisione legale Capitolo 14 - La significatività degli errori Capitolo 15 - Le relazioni finali del revisore Capitolo 16 - I controlli di qualità Capitolo 17 - Responsabilità e sanzioni
Author : Carmine Di Noia
Publisher : EGEA spa
ISBN 13 : 882387209X
Total Pages : 238 pages
Book Rating : 4.8/5 (238 download)
Download or read book I controlli societari written by Carmine Di Noia and published by EGEA spa. This book was released on 2011-02-09T00:00:00+01:00 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: Una raccolta di contributi di importanti studiosi e professionisti (Piergaetano Marchetti, Luca Enriques, Guido Ferrarini, Massimo Belcredi, Paolo Montalenti, Alberto Alessandri, Paolo Ferro-Luzzi, Gaetano Presti, Enrico Laghi, Luca Bettonte, Mario Boella, Salvatore Bragantini, Berardino Libonati) per riflettere e fare il punto sulle regole in materia di controlli societari, per il miglioramento dell'intero sistema. L'aumento delle figure dei controllori chiamati a vigilare sui diversi profili dell'attività d'impresa e delle procedure di monitoraggio pone il problema di ricostruire e differenziare i compiti attribuiti ai vari soggetti coinvolti nella funzione di controllo. Nell'ultimo decennio, gli interventi di riforma in tema di controlli societari sono stati numerosi e di rilievo e la regolamentazione della materia affidata, oggi, a un complesso e frammentario apparato Normativo. La materia richiede un ripensamento. L'intensificarsi ed espandersi dei controlli solleva molte domande: sono troppi i controlli? sono male allocati i loro compiti? oppure, anche nella pluralità di controllori l'attuale sistema dei controlli sostanzialmente efficiente? L'interrogativo principale, per, se questo assetto realizzi un equilibrio tra necessità di prevenzione e rischio di imporre alle imprese oneri e vincoli eccessivi e inefficienti. Ulteriore occasione di ripensamento della materia data dall'attuazione nel nostro ordinamento della direttiva in materia di revisione contabile (direttiva 2006/43/CE), che induce novità importanti in materia di revisione legale dei conti e di controlli contabili in generale e cambia l'equilibrio tra gli organi societari.
Author : Dario Latella
Publisher : G Giappichelli Editore
ISBN 13 : 8892115537
Total Pages : 321 pages
Book Rating : 4.8/5 (921 download)
Download or read book Sistema' dei controlli interni e organizzazione della società per azioni written by Dario Latella and published by G Giappichelli Editore. This book was released on 2018-05-22 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: La monografia scientifica “Sistema dei controlli interni e organizzazione della società per azioni” è diretta agli studiosi del diritto societario italiano e internazionale, nonché agli operatori che intendano approfondire lo studio della corporate governance. I principali istituti del reticolo dei controlli interni sono esaminati in una prospettiva trasversale, che lega le norme primarie e i codici di best practice attraverso la tesi della coessenzialità dei controlli rispetto alla fattispecie legale di impresa, nonché distinguendo i controlli “sulla” gestione da quelli “per” la gestione. Il “Sistema dei controlli interni e organizzazione della società per azioni” critica il dominio delle procedure sulla creatività imprenditoriale ed è il frutto di ricerche condotte dall’Autore presso prestigiose Università straniere. Il volume, ricco di riferimenti storici e comparatistici, si colloca in una dimensione culturale internazionale ed è aggiornato alle ultime novità normative.
Author : European Central Bank
Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.3/5 ( download)
Download or read book Correspondent Central Banking Model (CCBM) written by European Central Bank and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Agnes Elling
Publisher : Routledge
ISBN 13 : 1351629522
Total Pages : 237 pages
Book Rating : 4.3/5 (516 download)
Download or read book Gender Diversity in European Sport Governance written by Agnes Elling and published by Routledge. This book was released on 2018-08-06 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gender equality is one of the founding democratic principles of the EU. However, recent studies of the Federation of Olympic Sports in Europe have shown that women occupy only fourteen percent of decision-making positions in sport organizations. This book presents a comprehensive and comparative study of how various regions and countries of Europe have addressed this lack of gender diversity, discussing which strategies have brought about change and to what extent these changes have been successful. With contributions from leading sport sociologists, covering countries such as Germany, Hungary, Norway, Poland, Spain, Turkey and the UK, it provides a foundation for future policymaking, methodological analyses and theoretical developments that can result in sustainable gender equality in European sport governance. Gender Diversity in European Sport Governance is important reading for scholars and students in the fields of sociology of sport, sport management, sociology, gender studies and studies of organization, management and leadership. It is also a valuable resource for policy makers in the EU, as well as national sport organizations and activists.
Author : Ross C. Brownson
Publisher : Oxford University Press
ISBN 13 : 0199826528
Total Pages : 312 pages
Book Rating : 4.1/5 (998 download)
Download or read book Evidence-Based Public Health written by Ross C. Brownson and published by Oxford University Press. This book was released on 2010-12-03 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are at least three ways in which a public health program or policy may not reach stated goals for success: 1) Choosing an intervention approach whose effectiveness is not established in the scientific literature; 2) Selecting a potentially effective program or policy yet achieving only weak, incomplete implementation or "reach," thereby failing to attain objectives; 3) Conducting an inadequate or incorrect evaluation that results in a lack of generalizable knowledge on the effectiveness of a program or policy; and 4) Paying inadequate attention to adapting an intervention to the population and context of interest To enhance evidence-based practice, this book addresses all four possibilities and attempts to provide practical guidance on how to choose, carry out, and evaluate evidence-based programs and policies in public health settings. It also begins to address a fifth, overarching need for a highly trained public health workforce. This book deals not only with finding and using scientific evidence, but also with implementation and evaluation of interventions that generate new evidence on effectiveness. Because all these topics are broad and require multi-disciplinary skills and perspectives, each chapter covers the basic issues and provides multiple examples to illustrate important concepts. In addition, each chapter provides links to the diverse literature and selected websites for readers wanting more detailed information. An indispensable volume for professionals, students, and researchers in the public health sciences and preventative medicine, this new and updated edition of Evidence-Based Public Health aims to bridge research and evidence with policies and the practice of public health.
Author : Jan C. J. Bart
Publisher : Firenze University Press
ISBN 13 : 8884533791
Total Pages : 393 pages
Book Rating : 4.8/5 (845 download)
Download or read book Polymer Additive Analytics written by Jan C. J. Bart and published by Firenze University Press. This book was released on 2006 with total page 393 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : C. Morgan Babst
Publisher : Algonquin Books
ISBN 13 : 1616207639
Total Pages : 368 pages
Book Rating : 4.6/5 (162 download)
Download or read book The Floating World written by C. Morgan Babst and published by Algonquin Books. This book was released on 2017-10-17 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: “Set in New Orleans, this important and powerful novel follows the Boisdoré family . . . in the months after Katrina. A profound, moving and authentically detailed picture of the storm’s emotional impact on those who lived through it.” —People In this dazzling debut about family, home, and grief, C. Morgan Babst takes readers into the heart of Hurricane Katrina and the life of a great city. As the storm is fast approaching the Louisiana coast, Cora Boisdoré refuses to leave the city. Her parents, Joe Boisdoré, an artist descended from freed slaves who became the city’s preeminent furniture makers, and his white “Uptown” wife, Dr. Tess Eshleman, are forced to evacuate without her, setting off a chain of events that leaves their marriage in shambles and Cora catatonic—the victim or perpetrator of some violence mysterious even to herself. This mystery is at the center of Babst’s haunting and profound novel. Cora’s sister, Del, returns to New Orleans from the successful life she built in New York City to find her hometown in ruins and her family deeply alienated from one another. As Del attempts to figure out what happened to her sister, she must also reckon with the racial history of the city and the trauma of a disaster that was not, in fact, some random act of God but an avoidable tragedy visited on New Orleans’s most vulnerable citizens. Separately and together, each member of the Boisdoré clan must find the strength to remake home in a city forever changed. The Floating World is the Katrina story that needed to be told—one with a piercing, unforgettable loveliness and a vivid, intimate understanding of this particular place and its tangled past.
Author : Alison L. Booth
Publisher : Cambridge University Press
ISBN 13 : 9780521468398
Total Pages : 316 pages
Book Rating : 4.4/5 (683 download)
Download or read book The Economics of the Trade Union written by Alison L. Booth and published by Cambridge University Press. This book was released on 1995 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the crucial features of unionised labour markets. The models in the book refer to labour contracts between unions and management, but the method of analysis is also applicable to non-union labour markets where workers have some market power. In this book, Alison Booth, a researcher in the field, emphasises the connection between theoretical and empirical approaches to studying unionised labour markets. She also highlights the importance of taking into account institutional differences between countries and sectors when constructing models of the unionised labour market. While the focus of the book is on the US and British unionised labour markets, the models and analytical methods are applicable to other industrialised countries with appropriate modifications.
Author : Herbert Hovenkamp
Publisher : Harvard University Press
ISBN 13 : 9780674038837
Total Pages : 470 pages
Book Rating : 4.0/5 (388 download)
Download or read book Enterprise and American Law, 1836-1937 written by Herbert Hovenkamp and published by Harvard University Press. This book was released on 2009-06-01 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this integration of law and economic ideas, Herbert Hovenkamp charts the evolution of the legal framework that regulated American business enterprise from the time of Andrew Jackson through the first New Deal. He reveals the interdependent relationship between economic theory and law that existed in these decades of headlong growth and examines how this relationship shaped both the modern business corporation and substantive due process. Classical economic theory--the cluster of ideas about free markets--became the guiding model for the structure and function of both private and public law. Hovenkamp explores the relationship of classical economic ideas to law in six broad areas related to enterprise in the nineteenth and early twentieth centuries. He traces the development of the early business corporation and maps the rise of regulated industry from the first charterbased utilities to the railroads. He argues that free market political economy provided the intellectual background for constitutional theory and helped define the limits of state and federal regulation of business behavior. The book also illustrates the unique American perspective on political economy reflected in the famous doctrine of substantive due process. Finally, Hovenkamp demonstrates the influence of economic theory on labor law and gives us a reexamination of the antitrust movement, the most explicit intersection of law and economics before the New Deal. Legal, economic, and intellectual historians and political scientists will welcome these trenchant insights on an influential period in American constitutional and corporate history.
Author : Colin Crouch
Publisher : Firenze University Press
ISBN 13 : 8866553360
Total Pages : 68 pages
Book Rating : 4.8/5 (665 download)
Download or read book Europe and Problems of Marketization written by Colin Crouch and published by Firenze University Press. This book was released on 2013 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: El autor utiliza la teoría de la "Gran Transformación" de la industrialización de Inglaterra desarrollado por Karl Polanyi para describir la situación actual en Europa. Hay una fuerte mercantilización de la economía y también de la vida social, pero lo que falta es la política social que debe acompañar este proceso. Desde esta perspectiva, la política social y de mercantilización son mutuamente dependientes. El énfasis en la integración más negativa que positiva (para usar los términos concebidos por Fritz Scharpf) en el desarrollo de Europa hace que esta interdependencia sea más difícil de lograr. El reparto de competencias entre el nivel europeo (políticas de mercado) y los Estados nacionales (políticas sociales) hace esta situación aún peor. El único camino a seguir es el fortalecimiento de la dimensión social europea.
Author : Francesco Ricciardelli
Publisher : Firenze University Press
ISBN 13 : 886453167X
Total Pages : 156 pages
Book Rating : 4.8/5 (645 download)
Download or read book Performance of Wind Exposed Structures. Results of the PERBACCO project written by Francesco Ricciardelli and published by Firenze University Press. This book was released on 2006 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: PERBACCO (a free Italian acronym for Life-cycle Performance, Innovation and Design Criteria for Structures and Infrastructures Facing Æolian and Other Natural Hazards) is a research project partly funded by the Italian Ministry for University (MIUR) in the PRIN (Progetti di Ricerca di Interesse Nazionale) framework, for the years 2004-05.Within the project, a first attempt has been made to integrate different disciplines aiming at an overall optimization of the performance of a wide range of wind exposed structures and infrastructures, with consequent benefi cial impact on the society.The overall objectives were (a) to provide unifi ed concepts for "expected performance" and "risks induced by æolian and other natural hazards", to be applied to structures and infrastructures over their whole life-cycle, such to be acceptable to stakeholders in the construction process (i.e. from the owner to the end-user), (b) to provide models and methodologies for dynamic monitoring of the performance of structures and infrastructures, to be integrated in appropriately designed procedures, and (c) to collect, refi ne, fi le and disseminate the knowledge available on a European basis, concerning the performance of wind-exposed structures and facilities, in a way such to be of use to Construction Industry. This volume summarises the main results obtained during the Project, with each Section addressing a different class of problems, to which many research Units have contributed. A list of papers containing the main results of the research activities carried out within the Project is also provided in each Section.
Author : Cor van Beuningen
Publisher :
ISBN 13 : 9789463727914
Total Pages : 208 pages
Book Rating : 4.7/5 (279 download)
Download or read book Finance and the Common Good written by Cor van Beuningen and published by . This book was released on 2019-07-16 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past fifty years, (financial) capitalism has brought about an enormous growth in wealth. Millions around the world have been lifted out of poverty. However, the downsides of the present global economic constitution are rapidly becoming evident as well. Rising inequality, soaring debt levels, and repeated cycles of boom and bust have proven to be some of its key characteristics. After the 2008 crisis brought the financial system to the brink of collapse, new regulations, stricter supervision, higher capital requirements, and ethical codes were introduced to the sector. Today we find ourselves in the middle of another economic boom. Yet one pressing question remains: has anything changed? Have the (necessary) repairs fixed the flaws in the system? Or do we require even more fundamental reforms? This volume builds on the observation that society has co-evolved with the financial sector. We cannot simply claim that 'finance' was the sole instigator of the 2008 crisis. Society itself has become financialized; the process of replacing relations, structures of trust and reciprocity, by anonymous and systemic transactions. The volume poses vital questions with regard to this societal development. How did this happen? And more importantly: is change possible? If yes, how? This volume contains 21 essays on the themes mentioned above. Authors include Jan Peter Balkenende, Wouter Bos, Lans Bovenberg, Govert Buijs, and Herman Van Rompuy. A recommendation by Dutch Minister of Finance Wopke Hoekstra is also included.
Author : Francesco Perrini
Publisher : Edward Elgar Publishing
ISBN 13 : 9781781958728
Total Pages : 284 pages
Book Rating : 4.9/5 (587 download)
Download or read book Developing Corporate Social Responsibility written by Francesco Perrini and published by Edward Elgar Publishing. This book was released on 2006-01-01 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Perrini et al provide a detailed, authoritative look at the evolving European perspective on corporate social responsibility. They show how Europe has moved from follower status to leading edge practice. The book is the best current indicator of what the next stages of CSR will look like.' - Thomas W. Dunfee, University of Pennsylvania, US The rapidly increasing attention devoted to Corporate Social Responsibility (CSR) has resulted in the term 'CSR' being applied to myriad dissimilar phenomena. The authors therefore aim to dispel this confusion by presenting a multi-faceted view of socially responsible corporate behavior and related themes. They provide a conceptualization of CSR that emphasizes the role of the adoption and implementation of specific CSR strategies and their impact on corporate social and economic performance.
Author : Julian Roberts
Publisher : Routledge
ISBN 13 : 1135988382
Total Pages : 257 pages
Book Rating : 4.1/5 (359 download)
Download or read book Changing Attitudes to Punishment written by Julian Roberts and published by Routledge. This book was released on 2013-01-11 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Throughout the western world public opinion has played an important role in shaping criminal justice policy. At the same time opinion polls repeatedly demonstrate that the public knows little about crime and justice, and holds negative views of the criminal justice system. This book, consisting of chapters from leading authorities in the field, is concerned to address this problem, and draws upon research in a number of different countries to address the issues arising from this state of affairs. Its main aims are: to explore the changing and evolving nature of public attitudes to sentencing to examine the factors that influence public opinion and to bring together recent international research which has demonstrated ways in which public attitudes can be changed to propose specific strategies to respond to the crisis in public confidence in criminal justice.
Author : Carl E. Schorske
Publisher : Harvard University Press
ISBN 13 : 9780674351257
Total Pages : 378 pages
Book Rating : 4.3/5 (512 download)
Download or read book German Social Democracy, 1905-1917 written by Carl E. Schorske and published by Harvard University Press. This book was released on 1955 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: No political parties of present-day Germany are separated by a wider gulf than the two parties of labor, one democratic and reformist, the other totalitarian and socialist-revolutionary. Social Democrats and Communists today face each other as bitter political enemies across the front lines of the Cold War; yet they share a common origin in the Social Democratic Party of Imperial Germany. How did they come to go separate ways? By what process did the old party break apart? How did the prewar party prepare the ground for the dissolution of the labor movement in World War I, and for the subsequent extension of Leninism into Germany? To answer these questions is the purpose of Carl Schorske's study.
