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The Non-executive Director's Handbook is an indispensable guide
that deals with the changing role and responsibilities of the
Non-Executive Director in companies today. It recognises the
increasing importance of the position, the growing pressures on
Non-Executive Directors and the need for full compliance with the
latest legislation and regulation in order to avoid heavy fines and
penalties. This book provides practical information and guidance on
all aspects of the role. Written specially for and about
non-executive directors the book incorporates useful checklists and
summaries.
This book provides best practice guidelines on all the duties and
responsibilities of non-executive directors, and in this second
edition has been fully revised and updated in-line with the new
2006/07 UK Company Law Reform Bill.
Coverage includes: corporate stategy; risk management; ethics
(especially in line with Global Reporting Initiative (GRI)
guidelines); governance (updated to cover the current version of
the Combined Code); how to improve a companys efficiency and
effectiveness; UK Auditing Standards moving to International
Standards on Auditing (ISAs); updates for recent developments,
including revision of Turnbull Guidance and impact of
Sarbanes-Oxley Act, along with updates in recent developments in
Pension Arrangements, especially in connection with the UK Pensions
Act 2004.
On Audit Matters, among many changes over the first edition the
book now covers new Ethical Standards for Auditors ? especially
those on independence and the provision of non-audit services to an
audit client. The move from UK Auditing Standards to International
Standards on Auditing (ISAs) now covered. New companylaw
requirement for directors to disclose all relevant information to
the auditors and new reporting responsibilities of auditors in
respect of the Directors? Report. On Directors Duties and
Liabilities: new coverage of changes to company law provisions on
indemnities and defence costs along with the latest Company Law
Reform Bill proposals on directors duties and recent changes to
Listing Rules and Model Code. On Directors Remuneration and
Benefits - (Disclosure, remuneration report, service contracts and
appendix) have been updated alongwith the Implementation of FRS 20
?Share-based payment? and coverage of the Proposals in the Company
Law Reform Bill on directors? service contracts. On Financial
Reporting: the UK framework for the adoption of International
Accounting Standards (IASs) is now covered: changes to the role of
the ASB, UITF and FRRP; impact of IASs on the true and fair
requirement; new requirements on statement of directors?
responsibilities; impact of the EC Fair Value Directive and related
UK accounting standards; new rules on form and content of Directors
Report; latest ASB recommendations on the Operating & Financial
Review (OFR); changes to the form and content of summary financial
statements; changes to interim reporting under IASs; new APB
requirements on internet reporting. On Fraud and Illegal Acts: this
section of the book has been updated for recent developments, new
guidance etc, as has the section on "Going Concern." On Internal
Control: recent developments now covered, including revision of
Turnbull Guidance and impact of Sarbanes-Oxley Act. Pension
Arrangements; updated for recent developments, including Pensions
Act 2004 and related regulations ASBproposals to change pension
disclosures in company accounts; Pensions Regulator's proposals for
changes to the accounts of pension schemes; More wide-ranging ASB
review of pensions accounting. On Remuneration Committee: changes
to Combined Code on membership of remuneration committee, and on
Risk Management: updates for recent developments, and new guidance.
* best practice guidelines on all the duties and responsibilities
of non-executive directors, revised and updated in-line with the
new 2006/07 UK Company Law Reform Bill
* full coverage of corporate stategy, risk management, ethics
(especially in line with Global Reporting Initiative (GRI)
guidelines), governance (now covers the current version of the
Combined Code)
* shows how to improve a companys efficiency and
effectiveness
* new coverage of UK Auditing Standards moving to International
Standards on Auditing (ISAs)
* updated for recent developments, including revision of Turnbull
Guidance and impact of Sarbanes-Oxley Act
* updates in recent developments in Pension Arrangements, espcially
in connection with the UK Pensions Act 2004
Unlike some other reproductions of classic texts (1) We have not
used OCR(Optical Character Recognition), as this leads to bad
quality books with introduced typos. (2) In books where there are
images such as portraits, maps, sketches etc We have endeavoured to
keep the quality of these images, so they represent accurately the
original artefact. Although occasionally there may be certain
imperfections with these old texts, we feel they deserve to be made
available for future generations to enjoy.
Unlike some other reproductions of classic texts (1) We have not
used OCR(Optical Character Recognition), as this leads to bad
quality books with introduced typos. (2) In books where there are
images such as portraits, maps, sketches etc We have endeavoured to
keep the quality of these images, so they represent accurately the
original artefact. Although occasionally there may be certain
imperfections with these old texts, we feel they deserve to be made
available for future generations to enjoy.
This collaboration of two physiologists and a gastroenterologist
provides medical and graduate students, medical and surgical
residents, and subspecialty fellows a comprehensive summary of
digestive system physiology and addresses the pathophysiological
processes that underlie some GI diseases. The textual approach
proceeds by organ instead of the traditional organization followed
by other GI textbooks. This approach lets the reader track the food
bolus as it courses through the GI tract, learning on the way each
organ's physiologic functions as the bolus directly or indirectly
contacts it. The book is divided into three parts: (1) Chapters 1-3
include coverage of basic concepts that pertain to all (or most)
organs of the digestive system, salivation, chewing, swallowing,
and esophageal function, (2) Chapters 4-6 are focused on the major
secretory organs (stomach, pancreas, liver) that assist in the
assimilation of a meal, and (3) Chapters 7 and 8 address the motor,
transport, and digestive functions of the small and large
intestines. Each chapter includes its own pathophysiology and
clinical correlation section that underscores the importance of the
organ's normal function.
Colonial agents worked for fifty years to make a Japanese Taiwan,
using technology, culture, statistics, trade, and modern ideologies
to remake their new territory according to evolving ideas of
Japanese empire. Since the end of the Pacific War, this project has
been remembered, imagined, nostalgized, erased, commodified,
manipulated, idealized and condemned by different sectors of
Taiwan's population. ""The volume covers a range of topics,
""including colonial-era photography, exploration, postwar
deportation, sport, film, media, economic planning, contemporary
Japanese influences on Taiwanese popular culture, and recent
nostalgia for and misunderstandings about the colonial era.
"Japanese Taiwan" provides an inter-disciplinary perspective on
these related processes of colonization and decolonization,
explaining how the memories, scars and traumas of the colonial era
have been utilized during the postwar period. It provides a unique
critique of the 'Japaneseness' of the erstwhile Chinese Taiwan,
thus bringing new scholarship to bear on problems in contemporary
East Asian politics.
Financial reporting is becoming more onerous and complex,
particularly for listed companies. Accounting scandals have led to
a greater regulatory focus on the role of audit committees,
non-executive directors, risk management and internal control which
put the Finance Director under new and more stringent pressures.
This quick reference manual provides extensive information on
recent changes and authoritative coverage of all the financial
operations a busy Finance Director has now to undertake. All the
key business critical information is here in one book everything a
busy Finance Director needs access to. Written by professionals for
professionals so that key information is easily accessed,
assimilated and used. Detailed sections are devoted to audit, cash
flow management, corporate transactions, financial reporting,
management accounting, taxation and treasury and risk management.
* the vast range of business critical issues is constantly changing
- to help you stay up to date, included in the price of the book
are free regular on-line downloads of updates to
legislation/standards
* packed with over 1000 pages, on key areas such as audit, company
law, corporate governance, financial reporting, investor relations
- you'll never be stuck for an answer again
* stay on top of the waves of legislation and standards as they
roll in with the help of specialists in the field"
Tried and tested over many years throughout South Africa, Oxford
successful English is a content-rich First Additional Language
programme that makes provision for learners of mixed ability.
Teaching all the skills required of learners in the foundation
phase, including phonics and spelling, the course ensures accurate
and comprehensive National CAPS coverage and adequately prepares
learners for the Annual National Assessment in Grade 3. Features:
the CAPS focus in Grades 3 is broader including oral, reading,
writing and language skills and this learner book is designed to
develop and extend these skills; the use of full colour will engage
learners' interest and allow for extension of visual literacy; the
activities allow learners to move more quickly through the content.
Tried and tested over many years throughout South Africa, Oxford
successful English is a content-rich First Additional Language
programme that makes provision for learners of mixed ability.
Teaching all the skills required of learners in the foundation
phase, including phonics and spelling, the course ensures accurate
and comprehensive National CAPS coverage and adequately prepares
learners for the Annual National Assessment in Grade 3. Features:
the big books contain the texts required by CAPS and are ideal for
supporting shared reading; the rich texts in the big books develop
and extend reading and listening skills.
A blending of scholarly research and interviews with many of the
figures who launched the civil rights movement in the 1960s and
1970s records the events of the movement's tumultuous first decade.
Examines the Impact of the Idealism of the Personal Liberty Laws of
Pennsylvania, New York, Massachusetts, Ohio and Wisconsin The
Personal Liberty Laws reflected the social ethical commitment to
freedom from slavery and as such were among the bricks that laid
the foundation for the Fourteenth Amendment. Morris examines those
statutes as enacted in the five representative states Pennsylvania,
New York, Massachusetts, Ohio and Wisconsin, and argues that these
laws were an alternative to the violence allowed by the southern
slave codes and the extreme abolitionist viewpoints of the north.
Thomas D. Morris 1938-] taught in the Department of History,
Portland State University and is the author of Southern Slavery and
the Law, 1619-1860. CONTENTS I. Slavery and Emancipation: the Rise
of Conflicting Legal Systems II. Kidnapping and Fugitives: Early
State and Federal Responses III. State "Interposition" 1820-1830:
Pennsylvania and New York IV. Assaults Upon the Personal Liberty
Laws V. The Antislavery Counterattack VI. The Personal Liberty Laws
in the Supreme Court: Prigg v. Pennsylvania VII. The Pursuit of a
Containment Policy, 1842-1850 VII. The Fugitive Slave Law of 1850
IX. Positive Law, Higher Law, and the Via Media X. Interposition,
1854-1858 XI. Habeas Corpus and Total Repudiation 1859-1860 XII.
Denouement Appendix Bibliography Index
Defections from the People's Republic of China (PRC) were an
important part of the narrative of the Republic of China (ROC) in
Taiwan during the Cold War, but their stories have previously
barely been told, less still examined, in English. During the
1960s, 70s and 80s, the ROC government paid much special attention
to these anti-communist heroes (fangong yishi). Their choices to
leave behind the turmoil of the PRC were a propaganda coup for the
Nationalist one-party state in Taiwan, proving the superiority of
the "Free China" that they had created there. Morris looks at the
stories behind these headlines, what the defectors understood about
the ROC before they arrived, and how they dealt with the reality of
their post-defection lives in Taiwan. He also looks at how these
dramatic individual histories of migration were understood to prove
essential differences between the two regimes, while at the same
time showing important continuities between the two Chinese states.
A valuable resource for students and scholars of 20th century China
and Taiwan, and of the Cold War and its impact in Asia.
The essence of this text is the application of The Basel II
Framework Use Test. I will illustrate the facets of Use Test
adherence with risk management tools and strategies that complement
a bank's pursuit of Advanced Internal Ratings Based Approach, Basel
II Framework compliance. I will simultaneously pay close attention
to the specific Basel II Framework, Use Test adherence measures.
This book offers the practitioner a useful prescription for
ensuring that their bank covers the necessary bases when pursuing
its Basel II Framework implementation. It additionally puts into
proper context where banks should be concerned in their pursuit of
the Use Test, with specific attention to regulator, boards and
executives concerns that the bank continues to operate with sound
fiscal behaviour. The very foundation of a bank's lending practices
is the credit cycle. This book identifies both the traditional
model and the newly minted Basel II model of the credit cycle. It
also demonstrates practices that create sustainable business
processes which optimize the risk-reward drivers of a retail
banking environment. It focuses on the different operational areas
of the bank and the role each plays within the Basel II credit
cycle. Finally, it provides a foundation for which the credit
practices present in Marketing, Underwriting, Account Management,
Portfolio Management, Recoveries and Collections and Regulatory
Capital setting can be justly applied. Banks must make use of The
Basel II Framework estimation tools, thus confirming that they are
predictive, accurate and reliable in the estimation of regulatory
capital as well as in the day-to-day running of the bank. In spite
of the prescriptive nature ofThe Basel II Framework model estimates
this book will illustrate how to exploit their elemental design
into profitable pursuits. While one fundamental challenge relating
to Basel II Framework adherence is incorporating these tools into
the Credit Cycle, another focuses on enhancing and improving
existing credit practices found within the bank's organizational
structure in light of traditional banking shareholder drivers. This
book thus simplifies this directive.
Presents chemical state imaging methods useful on distance scales
ranging from individual atoms to millimeters. This work is intended
for chemists familiar with modern spectroscopies, but includes
tutorial material on basic imaging processes for those with little
background in the field.
Mexico's views of the United States have been characterized as
stridently anti-American, but recent policy changes in
Mexico-culminating with the North American Free Trade Agreement
(NAFTA)-mark a fundamental transformation in the relationship. This
thoughtful and original work answers questions about the impact of
these policy shifts on Mexican nationalism and perceptions of the
United States. Have popular and elite views changed? Has the
government's anti-American rhetoric become anachronistic? What has
been the effect on Mexican national identity? As the only
developing country to have entered into a free trade agreement with
a developed country, Mexico offers a unique and invaluable case
study of the impact of globalization on a nation and its national
identity. Exploring Mexico's experience also allows us to consider
how other countries perceive the United States, especially in the
post-9/11 climate. Analyzing the diversity of Mexican views of the
United States, Gringolandia contributes a rich and nuanced
dimension to our understanding of contemporary Mexico and Mexicans'
feelings about the vital cross-border relationship.
Presents chemical state imaging methods useful on distance scales
ranging from individual atoms to millimeters. This work is intended
for chemists familiar with modern spectroscopies, but includes
tutorial material on basic imaging processes for those with little
background in the field.
To Britain, Gibraltar is "The Rock", either a beleagured piece of
the "mother country" or a strategic possession overlooking Africa
at the mouth of the Mediterranean. To Spain, it is a significant
piece of Spanish territory under the control of a foreign power.
Taken from the Moors by the Spanish in 1462, captured by the
British in 1704 - the struggle for this tiny strategic peninsula
has continued. Britain and Spain are now both members of NATO and
the European Community yet Gibraltar still acts as the barometer of
Anglo-Spanish relations. The authors chart the course of
negotiations over the question of the peninsular's sovereignty
since the end of the Second World War. Arguing that Gibraltar has
played a much more provocative role in relations, they describe the
objectives and actions of the Gibraltarians and their claim to
self-determination. This book should be of interest to lecturers
and students of politics, international relations and history.
Since 1945 Gibraltar's sovereignty has repeatedly been questioned.
A strategic possession overlooking Africa at the mouth of the
Mediterranean, Gibraltar is the victim of both history and
geography and continues to be the barometer of Anglo-Spanish
relations. Arguing that Gibraltar has played a much more proactive
role in negotiations than is assumed, the book describes the
objectives and actions of the Gibraltarians against the wider map
of Anglo-Spanish relations.
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