“…This book explains the differences between 401(k) audits and other employee benefit plan audits and outlines FASB Accounting Standards Update (ASU) No. 2015-07 and FASB ASU No. 2015-12, which continue to be hot topics due to the impact on accounting, reporting, and disclosures for employee benefit plans. Key changes include PCAOB AS 3101 on new auditor reporting standards and FASB 2017-06 on master trust reporting. …”

“…It can inform both public and private actors in the development of transition finance approaches, standards for green, transition and sustainability-linked debt, frameworks for corporate transition plans, or broader climate-related disclosure frameworks…”

Tabla de Contenidos: “…Acknowledgments -- Introduction -- Part I The Human Resource Profession 1 -- Chapter 1 Human Resource Certification -- Professional Certifications -- HR Certification Organizations -- The HR Certification Institute (HRCI) -- The Society for Human Resource Management (SHRM) -- The International Public Management Association -- for Human Resources (IPMA-HR) -- Benefits of Certification -- The aPHR Exam -- The Significance of the HR Body of Knowledge -- The Test Development Process -- The Exam Experience -- The aPHR Registration Process -- Preparing for the Exam -- Exam Readiness -- Chapter Review -- Endnotes -- Chapter 2 US Laws and Regulations -- When You Have ONE or More Employees -- The Clayton Act (1914) -- The Consumer Credit Protection Act (1968) -- The Copeland "Anti-Kickback" Act (1934) -- The Copyright Act (1976) -- The Davis-Bacon Act (1931), as Amended in 2002 -- The Dodd-Frank Wall Street Reform -- and Consumer Protection Act (2010) -- The Economic Growth and Tax Relief Reconciliation -- Act (EGTRRA) (2001) -- The Electronic Communications Privacy -- Act (ECPA) (1986) -- The Employee Polygraph Protection Act (1988) -- The Employee Retirement Income Security -- Act (ERISA) (1974) -- 00-FMindd 9 14/02/22 6:54 PM -- aPHR Associate Professional in Human Resources Certification All-in-One Exam Guide -- All-In-One / aPHR® Associate Professional in Human Resources Certification / Nishiyama / 625-2 / FM -- The Equal Pay Act (an Amendment to the FLSA) (1963) -- The FAA Modernization and Reform Act (2012) -- The Fair and Accurate Credit Transactions -- Act (FACT) (2003) -- The Fair Credit Reporting Act -- (FCRA) (1970), as Amended in 2011 -- The Fair Labor Standards Act (FLSA) (1938) -- The Foreign Corrupt Practices Act (FCPA) (1977) -- The Health Information Technology for Economic -- and Clinical Health (HITECH) Act (2009) -- The Health Insurance Portability and Accountability -- Act (HIPAA) (1996) -- The Immigration and Nationality Act (INA) (1952) -- The Immigration Reform and Control Act (IRCA) (1986) -- The IRS Intermediate Sanctions (2002) -- The Labor-Management Relations Act -- (LMRA; Taft-Hartley Act) (1947) -- The Labor-Management Reporting and Disclosure Act -- (Landrum-Griffin Act) (1959) -- The Mine Safety and Health Act (1977) -- The National Industrial Recovery Act (1933) -- The National Labor Relations Act -- (NLRA; Wagner Act) (1935) -- The Needlestick Safety and Prevention Act (2000) -- The Norris-LaGuardia Act (NLRA) (1932) -- The Occupational Safety and Health Act (OSHA) (1970) -- The Omnibus Budget Reconciliation Act (OBRA) (1993) -- The Pension Protection Act (PPA) (2006) -- The Personal Responsibility and Work Opportunity -- Reconciliation Act (1996) -- The Portal-to-Portal Act (1947) -- The Railway Labor Act (1926) -- The Rehabilitation Act (1973) -- The Retirement Equity Act (REA) (1984) -- The Revenue Act (1978) -- The Sarbanes-Oxley Act (SOX) (2002) -- The Securities and Exchange Act (1934) -- The Service Contract Act (1965) -- The Sherman Anti-Trust Act (1890) -- The Small Business Job Protection Act (1996) -- The Social Security Act (1935) -- The Tax Reform Act (1986) -- The Taxpayer Relief Act (1997) -- The Trademark Act (1946) -- 00-FMindd 10 14/02/22 6:54 PM -- Contents -- xi -- All-In-One / aPHR® Associate Professional in Human Resources Certification / Nishiyama / 625-2 / FM -- The Unemployment Compensation Amendments -- (UCA) (1992) -- The Uniformed Services Employment -- and Reemployment Rights Act (USERRA) (1994) -- The Vietnam Era Veterans Readjustment Assistance Act (1974), -- as Amended by the Jobs for Veterans Act (2002) -- The Wagner-Peyser Act (1933), as Amended by -- the Workforce Innovation and Opportunity Act (2014) -- The Walsh-Healey Act (Public Contracts Act) (1936) -- The Work Opportunity Tax Credit (WOTC) (1996) -- Whistleblowing -- For FIFTEEN or More Employees -- The Americans with Disabilities Act (ADA) (1990), -- as Amended by the Americans with Disabilities Act -- Amendments Act (ADAAA) (2008) -- The Civil Rights Act (Title VII) (1964) -- The Civil Rights Act (1991)…”

“…Il s’inscrit dans le cadre d’un projet de recherche pluridisciplinaire financé par l’Agence Nationale de la Recherche, référencé ANR-07-ENTR-012 - TIDCG (« Transparency and Information Disclosure in Corporate Governance »)…”

“…"In spite of Edward Snowden's disclosures about government abuses of dragnet communication surveillance, the surveillance industry continues to expand around the world. …”

“…Table of contents1 Introduction to accounting2 Generally accepted accounting principles and accounting standards3 Accounting cycle4 Financial statements of companies5 Statement of profit and loss6 Balance sheet7 Accounting for revenue8 Accounting and valuation of inventory9 Accounting for fixed assets and depreciation10 Accounting for investments11 Cash flow statement12 Consolidated financial statements13 Disclosures in annual reports14 Analysis of financial statements15 Financial shenanigans…”

“…What were once regarded as “nice-to-have” initiatives with voluntary reporting have moved into the regulated sphere with mandatory public disclosures and reporting requirements on greenhouse gas emissions, climate risk and transition planning, biodiversity and nature-related impacts, supply chain transparency, human rights, human capital, and board diversity. …”

“…Skilled doctors would be held to higher standards of care, the most vulnerable consumers and employees would receive stronger protections, age restrictions for driving or for the consumption of alcohol would vary according the recklessness risk that each person poses, and borrowers would be entitled to personalized loan disclosures tailored to their unique needs and delivered in a format fitting their mental capacity. …”

“…The contributions also address a wide range of topical issues including corporate disclosure, board structure, the role of non-executive and supervisory directors, remuneration of directors, responsibility of the management and the board, personal liability of board members, auditors, and conflicts of interest. …”
Sumario

“…First, reporting frameworks can allow companies to see how well they are addressing carbon risks, in particular with respect to the recommendations of the Task Force on Climate-related Financial Disclosures. Second, by quantifying how much greenhouse gas companies emit into the atmosphere as a direct or indirect result of their operations, carbon footprint calculations can help identify carbon risks with particular companies, especially within supply chains. …”

“…Well-defined intellectual property rights (IPR) are also important to provide firms with the incentive to innovate and to promote knowledge diffusion via the public disclosure of ideas. However, such IPR regimes need to be coupled with pro-competition policies to ensure maximum effect while the rising costs of the patent system in emerging KBC sectors may have altered the trade-off inherent to IPR between the incentives to innovate and the broad diffusion of knowledge…”

“…Welldefined intellectual property rights (IPR) are also important to provide firms with the incentive to innovate and to promote knowledge diffusion via the public disclosure of ideas. However, such IPR regimes need to be coupled with pro-competition policies to ensure maximum effect while the rising costs of the patent system in emerging KBC sectors may have altered the trade-off inherent to IPR between the incentives to innovate and the broad diffusion of knowledge…”

“…Packed with detailed, practical guidance on developing and managing a private equity compliance program, it offers up-to-date case studies and an analysis of critical regulatory enforcement actions on private equity funds in areas including conflict of interest, fees, expenses, LP fun raising disclosures, and valuations. • Provides real-world compliance guidance • Offers information that is tailored to the current compliance practices employed by GPs in the private equity industry. • Provides guidance on managing the compliance risks associated with cybersecurity and information technology risk • Serves as a PE-focused complement to the author's previous book, Hedge Fund Compliance If you’re a private equity investor or compliance officer looking for trusted guidance on analyzing conflicts, fees, and risks, this is one reference you can’t be without…”

“…While diving into the insufficiency of the disclosure and enforcement of campaign finance laws and calling attention to multiple federal agencies, including the Securities and Exchange Commission, the Federal Communications Commission, the Internal Revenue Service, and (principally) the Federal Election Commission, the authors show how a narrow view on campaign finance makes change difficult and why reforms often have limited success. …”

“…In John's telling of the Christ story, the significance of history lies precisely in its disclosure of theological meaning, just as the significance of the historical Jesus is only understood in the theological language of Christology…”

“…This invaluable guide offers in-depth guidance on GAAP standards, interpretation, applications, and procedures to help you: Keep pace with the latest accounting pronouncements Ensure compliance with all GAAP-required disclosure guidelines Understand how GAAP applies to school districts, public institutions, and individual pension plans Strengthen understanding of material with flowcharts, diagrams, and charts This efficiently organized guide enables users to locate, understand, and apply relevant information with ease. …”

“…Further, the report reviews the legislation and relevant rules on corporate governance including the reform of the Companies Act and the Cabinet Office Ordinance on Disclosure of Corporate Information. Thirdly, the report examines the influence of institutional shareholders and their activities towards good corporate governance. …”

“…The first of the three major policy lessons at stake is that there is a need for more detailed information disclosure by investment banks in order to determine if past recommendations are related to macroeconomic variables and financial variables or whether they are associated with the investment banks’ business in emerging economies. …”

“…Stricter information disclosure rules or capital requirements, and strong supervisory authorities have also reduced countries' financial crisis risk…”

“…This useful guide covers the many significant issues facing nonprofit organizations, including compensation and possible private inurement, affiliation, separations and mergers, donor disclosures, lobbying and electioneering, and employment taxes. …”