Suchergebnisse

La nécessaire modulation de l'objectif de préservation de la ressource en eau en fonction du contexte local soulève plusieurs questions qui méritent d'être étudiées en profondeur : 1)La variabilité de l'impact des pertes sur la ressource ; 2) Les disparités du potentiel de réduction des prélèvements ; 3)Le partage des rôles entre les acteurs concourant au service d'eau potable ; 4)L'évaluation de l'impact sur la ressource de la politique mise en place. L'action de recherche portant sur ces questions est planifiée sur quatre ans (2012-2015) : une première année comme action de la convention DEB-Irstea 2012-2014, puis en tant qu'action de la convention ONEMA-Irstea 2013-2015. La première année d'étude, objet du présent rapport, a été consacrée à une réflexion poussée sur les questions de recherche s'inscrivant dans cette action, ainsi qu'au choix de terrains d'étude appropriés. Un premier stage de fin d'études d'école d'ingénieur, réalisé par Justine Lamonerie et encadré par l'équipe NetWater, a initié un travail sur l'évaluation du potentiel de réduction des prélèvements d'eau d'un service d'AEP.

Faced with the risk of consecutive waves of financial crisis and economic recession, government committees, financial supervision authorities and financial institutions themselves – both in Poland and worldwide – have launched a number of measures to make the supervision of insurance sector institutions more effective, particularly in aspects related to efficient risk management and internal control. The article describes the impact of the amendment of laws and other regulations on the development of the present internal control systems in insurance sector institutions. It draws attention to the need for a new structure of the internal control system, and the role and purpose of the internal audit and the audit committee as the bodies supporting effective supervision in insurance undertakings and reinsurance undertakings.

Faced with the risk of consecutive waves of financial crisis and economic recession, government committees, financial supervision authorities and financial institutions themselves – both in Poland and worldwide – have launched a number of measures to make the supervision of insurance sector institutions more effective, particularly in aspects related to efficient risk management and internal control. The article describes the impact of the amendment of laws and other regulations on the development of the present internal control systems in insurance sector institutions. It draws attention to the need for a new structure of the internal control system, and the role and purpose of the internal audit and the audit committee as the bodies supporting effective supervision in insurance undertakings and reinsurance undertakings.

This article looks at the complex and judgmental area of auditing income taxes in the environment of financial reporting in accordance with International Financial Reporting Standards as adopted by EU (IFRS) in the Czech Republic. In the first section, the main regulations that apply to entities preparing IFRS financial statements and their influence on income tax base are outlined. The second section summarizes the key steps in addressing risk of income tax misstatements when auditing financial statements. The third section discusses the specifics of auditing income taxes in the Czech environment and the alternative approaches the entities may adopt with respect to determining the profit before tax for tax purposes and challenges it represents for the auditor. This section also briefly notes some other aspects of income tax auditing such as challenges connected with the deferred tax, effective tax rate testing or using the auditor's expert for the audit procedures. The conclusion suggests more detailed rules to be provided by the tax legislation with respect to ambiguities which current situation brings to both entities and their auditors.

The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control of public finances are a national and international priority, in the context refugee crisis and terrorist attacks. Modernization of the public sector accounting could accelerate the process of reducing bureaucracy by implementing accounting information system and electronic signature. The reform of the public administration in all European countries developed new control techniques and procedures in order to control public sector budget and financial activity. Efficient intern control procedure and managerial responsibility could contribute to good governance, transparency and low level of bureaucracy.

Corruption represents one of the major causes of poverty all over the world and European Union is fighting against it. In the last few years, the corruption phenomenon registered a high level in some European countries and became one of the most problematic factors for doing business, due to the evolution of the perceived top five global risks: interstate conflict and regional consequences, extreme weather events, failure of national governance, state collapse or crises, high structural unemployment or underemployment (WEF-Global Risk Report 2015, p. 14).One of the modalities in combating corruption is implementing the internal control and most of the governments and organizations adopted strong control techniques. Most of the control weaknesses are related to the financial procedures and the number of controllers. Some of the controllers do not have enough financial expertise or do not understand the importance of informatics systems.

This paper aims to point out the significance of external audit and auditor's reports. The stability of banks and its operations are vital not only for efficient financial system functioning, but also for overall industry. The banking sector, both in developed and undeveloped countries, experienced financial crisis in the last few years. Considering these circumstances and the fact that demands of financial statements users grow in complexity, their control is essential. We provide the empirical evidence on the banking sector auditor's reports in the Republic of Serbia, with particular reference to auditor's opinions and audit agencies that had conducted banks audits. The review of the audit legislation and professional standards will be presented, as well as the notion of bankruptcy risk and its relevance for baking sector. Our research results indicate that special attention should be paid to banks which auditor's report had some explanatory paragraphs or even qualification. In conclusion we highlight the red flags that may damage banks operations and emphasize the importance of keeping the high level of auditor's independence with the intention to provide confidence to stakeholders who form their decisions based on their reports

Using listed companies in China's A-share market from 1997 to 2009, this paper investigates the relationship between controller changes (including changes in controlling shareholders, directors and CEOs) and auditor changes. The empirical evidence indicates that controller changes are positively related to auditor changes and that auditor changes are more likely if there are extensive controller changes. For companies in which both the controlling shareholder and the auditor change, if the successor controlling shareholder is controlled by an other-province government, the auditor is more likely to be replaced and the successor auditor is more likely to be a smaller auditor from the same province as the new controlling shareholder.

The development of the evolution of accounting software has made significant changes to the ease of financial information and decision making for leaders in each organizational unit, especially for accountants who work in the audit department (as auditors) and in accounting (as auditees). The purpose of this study is to determine the essence of satisfaction for auditors and auditors behind the evolution of accounting software. This research is a qualitative research with interpretive phenomenology method. The research data were obtained through in-depth interviews and observations. The results showed that each informant has his own perception about the evolution of accounting software. Informants (auditors and auditees) consider that the evolution of accounting software provides convenience and satisfaction in the process of completing their work as accountants, especially in presenting data quickly and accurately. Furthermore, informants have confidence in carrying out their duties as accountants even though they are not from an accounting education background because accounting software provides applications that are easy to learn and familiar to ordinary people. Accountants are required to be professional in their fields because their work is not just debiting, posting and printing financial reports because accounting software has not been able to carry out some of the functions of accountants in validating transaction data, making analyzes, conducting reconciliation, evaluating and recommendations, therefore accountants are required to have competence and expertise to support optimal performance. As a recommendation from the informant to the leaders of each organization that even though the evolution of accounting software has provided job satisfaction and helped the work processes of accountants, to achieve good and optimal performance is largely determined by the principle of the right man on the right place.

We investigate the strategic decision making of audit firms in a tendering process. In particular, we are interested in how audit firms behave to acquire audit clients and which audit quality is ensured. Our main findings are manifold. First, if two big audit firms are competing, we do not observe that each firm tries to acquire all clients. However, if one big and one small audit firm are competing, we find evidence that the big audit firm generally apply strategies to acquire all available clients. In contrast, the small audit firm uses a clear "Guerilla Strategy" which means that the firm concentrates only on few clients whereas the other clients are almost ignored. Second, small audit firms are better off if more clients do exist in the tendering process. Thus, the legislator should ensure that more audit clients are tendered if the competitiveness of smaller audit firms should be enhanced. Third, in a situation in which the competitive advantage of big audit firms increases over-proportionally, we do not observe that big audit firms are able to decrease the market share of small audit firms markedly or are even able to push small audit firms out of the market. Fourth, we find that the quality level of an audit is higher if the client is acquired by a small audit firm. This implies that increasing the number of smaller audit firms could increase the quality level of the audit market.

Seit einigen Jahren steigt die Dominanz weniger Vereine im deutschen Fußball. Wiederholte Gewinne der Meisterschaften in der Fußball-Bundesliga und die Beteiligung an Spielen auf europäischer Ebene versetzen diese Vereine finanziell in die Lage, dauerhaft in ihre Spieler-Kader zu investieren. Eine bedeutende Einnahmequelle ist dabei die Vermarktung der Fernsehrechte. Dadurch, dass diese in der Bundesliga zentral durchgeführt wird, soll die finanzielle Ausstattung der Vereine angeglichen werden. Der Autor kommt allerdings zu dem Schluss, dass dies nicht gelingt und die Zentralvermarktung im öffentlich-rechtlichen Rundfunk sogar sportpolitisch schädlich ist. Zudem liegt eine wettbewerbsverfälschende Subventionierung vor. ; In order to maintain competitive balance and uncertainty of outcome, professional sports leagues have developed several kinds of distribution mechanisms. For example, in Germany one of these is the collective selling of television rights for football matches by the league organisation, which enables the league to share television revenues. In this article it is argued that central marketing and sharing of television revenues in German football does not enhance competitive balance among members of the Bundesliga but rather leads to a lesser degree of competitive balance and thus less uncertainty of outcome in the league. Because public broadcasting stations pay for television rights from which some clubs profi t more than others, it can be seen as illegal state aid for these clubs.