ACCA考试《P1专业会计师》笔记4
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  灵动指尖、为留守儿童折出七彩童年本网讯(通讯员孙康)为促进孩子们德、智、体、美、劳全面发展,挖掘孩子们的艺术潜质,为其今后的学业发展方向提供更多的帮助。近日,为响应市妇联关爱留守儿童的“彩虹行动”,湖北医药学院“医路童行”实践队成员赴宝丰天英儿童留守中心给孩子们上了一节手工课,主要教给孩子们一些简单的折纸活动。

    十三、编制公司年度决算报告和财务预算报告。

ACCA考试《P1专业会计师》笔记4

    RoleofChairman  (1)  (Internally)  (2)Settingtheagendaoftheboardandensuringtheboardmeetingsheldregularly.  (3)Ensuringtheboardreceivesrelevantinformationinadvanceofboardmeetings.  (4)Encouragingactiveengagementofmembersoftheboardandfacilitatingcoordinatingtherelationshipbetweenexecutiveandnon-executivedirectors.  (Externally)  (4)Representingthecompanyspublicfacetotheoutsideinvestorandotherstakeholders.  (5)  RoleofCEO  (1)CEOisresponsibleformanagingthecompanyandimplementingthedecisionoftheboard.  (2)CEOhastheresponsibilitytoreporttoChairmanandboardofdirectorsfortheperformanceofcorporationandmanagementteamaswellasmakingrecommendationstotheboardcommittee.  (3)CEOisresponsibleforproposinganddevelopingofcorporationsobjectivesandstrategy,andensuringtheseobjectivesbeingachieved.  (4)CEOisresponsibleformanagingtheriskandensuringappropriateinternalcontrolsareinplace.  SeparationoftheroleofChairmanandCEO  (1)Itisimportanttohaveadivisionofresponsibilitiesattheheadofacompanyinordertoavoidthesituationwhereoneindividualhasunfetteredcontrolofthedecision-makingprocess.  (2)ThecommonwayistorequiretherolesofChairmenandCEOheldbytwodifferentpeople.  (3)Theseparationprovidesaposition(Chairman)thatisexpectedtobearepresentativeofshareholders,andwithnoconflictofinteresthavingaroleofmanager.  (4)TheseparationmakestheCEOconcentrateonthemanagementandtobetrulyaccountableforthemanagement.  (5)Theseparationreducestheriskofaconflictofinterests.  ContinuingProfessionalDevelopment(CPD)ofdirectors  (1)Toensuredirectorshavesufficientskillsandabilitytobeeffectiveintheirroleandremainaneffectiveboard.  (2)Dir  (3)TherearesomeimportantissuesshouldbecoveredbyCPD,whichincludingthetechnicalbackgroundofcompanysoperation,theeffectivebehaviorofdirector,riskmanagementissues,legalandregulatoryissuesandstrategyissues.  (4)Chairmanshouldaddressthedevelopmentalneedsoftheboardsaswholeandalsoleadinidentifyingthedevelopmentneedsofindividualdirectors.  Performancemeasurementofboards  Assessmentcriteriaforperformanceofboards  (1)Appropriatecompositionofboardandcommittees  (2)Adequacyofboardmeetinganddecision-making  (3)Qualityoffeedbacktomanagement  (4)Performanceagainstobjectives  (5)Contributiontostrategy  (6)Contributiontorobusteffectiveriskmanagement  (7)Contributiontodevelopcorporatephilosophy  (8)Responsestoproblemsorcrises  (9)Internalandexternalcommunication  Performancemeasurementcriteriaofindividualdirectors  (1)Independencefreethinking,avoidingconflictsofinterest  (2)Preparednessknowkeystaff,organizationandindustry,awareofstatutoryandfiduciaryduties  (3)Practiceparticipatesactivity,questioning,insistsonobtaininginformation,undertakesprofessionaleducation  (4)Committeeworkunderstandsprocessofcommitteeword,exhibitsideasandenthusiasm  (5)Developmentoftheorganizationmakessuggestionsoninnovation,strategicdirectionandplanning,helpswiththesupportofoutsidestakeholders。

  张不仅“长在红旗下”,而且是干部子弟,对中共历史自然会有全然不同于台湾和海外学者的深切了解和体会。特别是张与她的丈夫花10年左右的时间,在世界各国广泛查找历史档案文献,对相当多历史亲历者进行访谈,获得了大量史料,也揭示了不少新的史实,提出了一些值得注意的新的看法,从而使该书在史实方面的颠覆性远比以往那些批毛的书籍更具冲击力。只看大陆出版的片面捧毛的书,而不读这种有较大冲击力的批毛的书,一旦有朝一日读到,难免会从根本上怀疑自己过去所得到的历史教育全是骗人。

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