Chairman Of Committee Research Articles

PENGARUH PERAN KOMITE AUDIT, PENGENDALIAN INTERNAL, AUDIT INTERNAL DAN PELAKSANAAN TATA KELOLA PERUSAHAAN TERHADAP PENCEGAHAN KECURANGAN

The needs for good corporate governance in the last ten years have been evidenced, especially after the failure of some big companies. In Indonesia, the good corporate governance become more important since this country experienced a multi dimension crisis at the middle of the 1997, where all government agents and private enterprises were required to implement the corporate governance. The purpose of this research is to explore the influence of audit committee role, internal control, internal audit, and good corporate governance implementation simultaneously and partly on the fraud prevention over the state-owned companies. This research was conducted by census methods over 13 public BUMN in Indonesia. The data used in this research were primary data collected by questioners. The research respondents were audit committee chairman, financial director, internal audit department chairman, and corporate secretary. The validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing was the path analysis. This research concludes the of audit committee role, internal control, internal audit, and good corporate governance implementation influential significant to Fraud prevention the state-owned companies in Indonesia. From this research expressed that optimal from audit committee role, internal control exercise, internal audit and good corporate governance implementation can prevent the happening of fraud prevention over the state-owned companies in Indonesia.

Understanding CoCos: What Operational Concerns & Global Trends Mean for U.S. Policymakers

Contingent convertible capital instruments (CoCos) are debt-like securities treated as bank regulatory capital that, upon a trigger event occurring, either convert to equity or are written-down. While regulations and tax and accounting rules preclude U.S. CoCo issuances, since 2009, many foreign jurisdictions have embraced CoCos, largely via Basel III-related rules. As a result, over $300 billion in CoCos have been issued. This working paper presents analyses of the buy-side and sell-side markets for CoCos, trends in the global CoCo market from its inception in 2009 through the CoCo market turmoil of early 2016, and CoCo-related risks facing issuers, investors, and policymakers in the years ahead. Academic literature on CoCos is examined, and the theoretical costs and benefits of various CoCo structures are discussed. Broadly, this working paper aims to assess (1) whether or not U.S. banks should be allowed or required to issue CoCos to meet regulatory capital requirements; and (2) how Congress and/or U.S. regulators should think about establishing regulations that set forth the permitted structural qualities of these instruments, thus enabling CoCos to be issued by U.S. banks. The benefits, costs, risks, and operational considerations of enabling CoCo issuances by large U.S. banks are assessed not just broadly, but also in the context of a particular legislative proposal by U.S. House Financial Services Committee Chairman Jeb Hensarling which would grant regulatory relief to banks meeting a high, but simple capital threshold.

Welcome message from the ENDO 2017 Scientific Committee Chairman.

Welcome message from the ENDO 2017 Scientific Committee Chairman.

House Science Committee chairman accuses DOE of retaliation against scientist

A manager was allegedly fired for advocating a research program that the agency wanted to phase out.

New York City Audubon Society

The New York Audubon Society (NYCAS), founded in 1979, became the National Audubon's largest chapter, with a city-wide membership of more than 10,000 members. Prior to 1993, NYCAS' services were provided entirely by volunteers working in a committee structure, with the board composed primarily of committee chairmen. The nature of the organization transformed as it grew in size and complexity from focusing on bird conservation to broader environmental advocacy. In 1993, the board undertook a dramatic change and hired an executive director, primarily for fundraising purposes. Discusses fund accounting and nonprofit accounting practices, as well as the NYCAS' experiences dealing with organizational growth, investment management, grant acquisition and use, fundraising, nonprofit status, and financial disclosure.

PENGARUHKUALITAS AUDITOR, JUMLAH KOMITE AUDIT DAN PENDIDIKAN KETUA KOMITE AUDIT TERHADAP ERANINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARDI BURSA EFEK INDONESIA TAHUN 2010-2012

Earnings managements are actions by companies to manipulate financial statements. The financial statements should be able to provide reliable information and presents the actual performance so as not to be mislead the user. This study aims to examine the effect of auditor quality, number of audit commitee and education of audit committee chairman to earnings managemnets. The research was conducted at manufacturing companies listed on BEI, method of determining the samples using purposive sampling method with total sample of 137. Data analysis using multiple linier regression analysis. The result of the research shows that auditor quality and education of audit committee chairman have no effect on earnings managemnets, while number of audit committee have negatife effect to earning managemnets. Keywords: Eranings management , auditor quality, number of audit commitee and education of audit committee chairman

M. V. Rodzianko and Prince G. E. L’vov (Spring and Summer 1917)

The article considers the dealings between M. V. Rodzianko, the chairman of the Provisional Committee of the State Duma, and Prince G. E. L′vov, the prime minister of the Provisional Government, in spring and summer 1917. The aims are to establish the degree to which the chairman of the Duma Committee was involved in the business of the Provisional Government, to identify what issues the two men discussed, and to discover which issues were successfully resolved. Overall, the Duma Committee and its chairman were trying hard to establish their role as a powerbroker, and to bring stability to domestic politics in both the capital and the provinces.

Special 50th anniversary section

This section of the Newsletter was fifteen pages long with wonderful photos of the many activities. It included an article by Dan Hoolihan, Chairman of the 50th Anniversary Committee on “50th Anniversary Activities in Hawaii.” A second article by Hoolihan was titled “EMC Society History Museum Debuts at EMC 2007.” A third article in the “50th Section” was titled: “Second Most-Referenced IEEE Transactions on EMC Paper” which was “Absorbing Boundary Conditions for the Finite-Difference Approximation of the Time-Doman Electromagnetic-Field Equations” by Gerrit Mur.

К юбилею Юрия Владимировича Микадзе

Team of Department of clinical and special psychology congratulate heartly on the anniversary of chairman of the State Attestation Committee for clinical psychology Juri Mikadze. The collective wishes him good health, good luck and many years of fruitful work in scientific and educational fields. Collectives of chair of clinical psychology and department of psycho-social work of Pirogov Russian national research medical university are supporting these words.

Old Wine in a New Bottle?: China’s Korea Problem

China's dealings with the Democratic People's Republic of Korea (DPRK) have not been easy, not even during the Korean War in which the two fought side by side. The relationship has experienced many ups and downs over the years. Most recently, the nuclear tests by North Korea and the United States' planned deployment of the Terminal High Altitude Area Defense (THAAD) system in South Korea have forced China to rethink its policy toward North Korea.This essay will analyze the recent interactions between China and the DPRK and examine the factors that prompted China to adopt a tougher stance toward Pyongyang. However, this policy change has been complicated and mitigated by the United States' decision to deploy THAAD in South Korea. Given its multiple strategic interests, China must constantly balance between different players and options, and this has put it in an awkward situation. Nevertheless, together with the United States and other UN Security Council members, China supported UN Security Council Resolution (UNSCR) 2321. Looking forward, China is also faced with the uncertainties that result from South Korea's political crisis and the transition to the Donald Trump administration in the United States.Balancing ActSince Kim Jong-il's death and his son Kim Jong-un's assumption of power in December 2011, the Sino-DPRK relationship has been lukewarm. Four years after the 18th Party Congress and Xi Jinping's rise to the Chinese Communist Party's top post, no Xi-Kim meeting has happened yet. By contrast, in that time China and the Republic of Korea (ROK) have not only exchanged state visits but also formed a free trade area, as the ROK has risen on China's foreign policy agenda.In October 2015, Liu Yunshan-one of the seven members of China's top leadership-traveled to Pyongyang for the 70th anniversary of the founding of the Worker's Party of Korea (WPK). China made an effort to improve the Sino-DPRK relationship, but less than three months later North Korea conducted its fourth nuclear test in January 2016. The test immediately changed the dynamic of relations, and two months later China and the other UN Security Council members reached a consensus and released UNSCR 2270 to impose the toughest sanctions to date against North Korea. The resolution contains unprecedented inspection and financial provisions, including mandatory inspections of cargo to and from North Korea and a requirement to terminate banking relationships with North Korean financial institutions. Most significantly, it includes for the first time sectoral sanctions, which prohibit the DPRK from both exporting key resources such as coal, gold, iron, titanium, and rare earth materials and importing aviation and rocket fuel.1With UNSCR 2270, China became much more serious with respect to implementing the Security Council resolutions concerning North Korea's nuclear and missile development activities. In early April, the Ministry of Commerce and the General Administration of Customs released a new list of embargoed items that cannot be imported from or exported to North Korea, though the list excluded items needed for maintaining the livelihood of ordinary people or providing humanitarian assistance.Pyongyang could not have been happy with the sanctions imposed by China. However, neither Beijing nor Pyongyang wanted to sever ties, and instead the two tried to maintain a normal relationship during this time of heightened tension. Shortly after the WPK had held its 7th Party Congress in May 2016-the first of its kind in more than 30 years-North Korea sent a high-level delegation to China to give a briefing on developments at the congress. The delegation was headed by Ri Su-yong, a member of the Politburo and vice chairman of the Central Committee of the WPK, who met with President Xi. The delegation delivered a message from Kim Jong-un expressing his hope to work with China to strengthen and develop the two countries' traditional bilateral friendship and, ironically, maintain peace and stability in Northeast Asia. …

Jewish Socialists in the Land of Sunshine: Freedom, Springtime and the Pesakh Spirit of the Future

Nature is free-springtime is here!The folk is free-Passover is here!- Chaim ShapiroBorn in Russia in wake of assassination of Tsar Alexander II, Chaim (Khayim) Shapiro moved from New York to Los Angeles in 1908. Although he was just twenty-two years old at time, he was already a veteran activist and became a founding member of city's first Yiddish-based Jewish organizations, including local branch of Arbeter Ring (Workmen's Circle). He served as principle for city's first Yiddish school, as director of Jewish Consumptive Relief Association's Sanatorium for victims of tuberculosis in Duarte (now known as City of Hope), as president of Los Angeles chapters of Histadrut (Israeli General Federation of Labor) and ORT (Society for Trades and Agricultural Labor), and as chairman Los Angeles offices of YIVO Institute for Jewish Research. A graduate of University of Southern California Law School, Shapiro was one of city's leading defenders of civil liberties, representing several of city's unions and dozens of political activists threatened with imprisonment and deportation. An active leader in Socialist Party, he ran for lieutenant governor in 1930, on a socialist ticket with his friend Upton Sinclair, and was party's candidate for mayor of Los Angeles in 1933. He was also a prominent voice in fight against Nazism in Los Angeles, serving as chairman of United Anti-Nazi Conference and Jewish People's Relief Committee. Despite his left-leaning politics, he became a founding member of Los Angeles Bureau of Jewish Education and Los Angeles Jewish Community Council, serving for a time as Vice President. During his six decades in Los Angeles, he played a leading role in nearly every aspect of progressive politics and Jewish community life.In 1913, four-and-a-half years after his arrival, Chaim Shapiro penned an essay entitled Gedanken vegn frayhayt (Thoughts About Freedom), published in inaugural Pesakh (Passover) edition of Los Angeles' first Yiddish newspaper, Kalifornieryidish shtime (California Jewish Voice).1 Written in Yiddish, his essay honored occasion by joyfully recounting story of Jews' liberation in Egypt and linking that liberation to nature's renewal in springtime. Rather than offer praises to God, he heralded Jews' freedom from slavery as a product of collective action and called on his fellow Jews to be more involved in fight against slavery and oppression of their times. Weaving together religious and secular philosophy with allusions to natural world, Shapiro used Pesakh story as a medium for expressing his beliefs about Jewish peoplehood, politics, and prospects for future human liberation. Known for his forceful oratory, Shapiro was a people's propagandist, not a prolific writer or theorist, and Thoughts About Freedom is one of only a few pieces of his published work that remains today. The essay thereby provides a rare glimpse of how he understood his Jewish identity and a vital means of uncovering ideals that animated his long career as an activist.This article will examine Shapiro's life and variety of religious, political, and literary influences he contended with during his years in Europe and America, each providing important intellectual resources through which he forged his ethnic-socialist worldview, as described in his Thoughts About Freedom. Rather than debate truth or legitimacy of his interpretations of Jewish tradition, I will argue that Shapiro's system of beliefs was heterodox and syncretic, an ideological bricolage that blended sacred and secular, socialism and nationalism, and religious and philosophical traditions from Europe and America into his own particular understanding of Pesakh holiday and what it meant to be Jewish. First, I will consider Shapiro's life in Europe to examine his claim that socialism was the Pesakh spirit of future, showing how he combined his religious education and his engagement with socialism to forge his own understanding of Jewish peoplehood. …

Chiquita and the U.S. Department of Justice

In April 2003, Chiquita Brand International's Audit Committee Chairman Roderick Hills met with the US Department of Justice (DOJ) to disclose the company's participation in making payments to the Autodefensas Unidas de Colombia (AUC), a right-wing paramilitary group in Colombia, in exchange for the safety of its Colombian subsidiary employees. Hills expected that the government would understand its actions in Colombia and levy fewer penalties. US Department of Justice Attorney Michael Chertoff's response to Chiquita, however, was ambiguous. Chiquita then decided to sell its Colombian operations, but its management there insisted that a failure to make one last payment before the sale was consummated would create a severe risk that some employee would be killed. Excerpt UVA-BRI-1006 Feb.7, 2012 CHIQUITA AND THE U.S. DEPARTMENT OF JUSTICE This kind of conversation happens all the time. When you have a problem, you get on a plane with your lawyers to Washington and talk to the official involved and say, “We have a problem.” That's the drill. —James D. Cox, Duke University law professor Chiquita's Board Transition . . .

Results of the Persist-2 Phase 3 Study of Pacritinib (PAC) Versus Best Available Therapy (BAT), Including Ruxolitinib (RUX), in Patients (pts) with Myelofibrosis (MF) and Platelet Counts

Results of the Persist-2 Phase 3 Study of Pacritinib (PAC) Versus Best Available Therapy (BAT), Including Ruxolitinib (RUX), in Patients (pts) with Myelofibrosis (MF) and Platelet Counts <100,000/µl

Progress and Update Report on Advisory Committee on Accounting Profession's (ACAP) Recommendations by the PCAOB's Investor Advisory Board's Working Group

In May 2007, Secretary of the Treasury, Henry M. Paulson announced the Department of Treasury was establishing the Advisory Committee on the Auditing Profession (ACAP) to consider and develop recommendations relating to the sustainability of the auditing profession. The Advisory Committee was comprised of 21 members. The members included a former Federal Reserve Chairman, a former Securities and Exchange Commission (SEC) Chairman, former SEC Chief Accountants, attorneys, auditors, corporate board members, businesspersons, and representatives of investors. The ACAP held numerous meetings and public hearings during 2007 and 2008. ACAP considered both, oral and written submissions in its deliberations. It published and exposed a draft report for comments. On October 6, 2008, the ACAP issued its final report and recommendations. Those recommendations were directed to various organizations: the SEC, the Public Company Accounting Oversight Board (PCAOB), and the American Institute of Certified Public Accountants (AICPA), the American Accounting Association (AAA), and the National Association of State Boards of Accountancy (NASBA). The charge of our Working Group was to document and provide commentary on the degree of progress made to date on each of the ACAP recommendations contained in its Final Report issued on October 6, 2008. The Committee offered thirty-one recommendations in three key areas: (1) Human Capital, (2) Firm Structure and Finances, and (3) Concentration and Competition. To deliver on its mandate, our Working Group adopted a two-pronged approach to gather information. One, we conducted our own research from publicly available sources. Two, we sent letters to NABA, PCAOB, U.S. Department of Treasury, AICPA, AAA and the SEC soliciting their response to document the progress that each has made on recommendations applicable to them. This technical report is the outcome of this research.

Status of Corporate Integration Proposal

The September 23 issue of the Daily Tax Report brought the news that the proposed legislation from Senate Finance Committee Chairman Orrin G. Hatch (R‐UT) offering a corporate integration plan is “almost ready” for public disclosure but may not be released until after the November election. Being a shareholder‐level‐only tax plan, the prospect of it is causing tax angst in the exempt organizations community.

Hip, hip, hooray!

There is plenty to celebrate in this Olympic year's issue from the Dutch Association of Sports Medicine. Sports medicine in Holland is in celebratory mood after its recognition as a full medical specialty. Fifteen years of campaigning, hard work and determination have paid off. Big thanks to the chairman, board, staff and members of the special committees who worked tirelessly to make this happen. They faced many hurdles which they have successfully taken to achieve this great feat. Most care provided by the 129 Dutch sports medicine physicians will now be covered by the national healthcare insurance, signalling a new era. Getting the word out to athletes, to patients with chronic conditions (who will benefit from more exercise) and to general practitioners is now …

Racial and Gender Inequality in the Boardroom

Minority and female directors earn significantly lower compensation than their peers serving within the same board despite having superior qualifications on average. This lower compensation is largely a function of board responsibilities. Although diverse directors are more likely to serve on certain committees, they are less likely to serve in key leadership positions associated with higher levels of pay such as committee chairs, Lead Director, or Chairman of the Board. Further, they are less likely to earn income beyond the formulaic components of director compensation. Evidence from director elections suggests shareholders value diverse directors and that these results are not attributable to omitted variables.

Science Committee chairman Lamar Smith delves into fray over Clinton email server

The Texas Republican says cybersecurity standards issued by NIST provide rationale for an investigation.

Reclaiming the Party’s Control of the Gun: Bringing Civilian Authority Back in China’s Civil-Military Relations

ABSTRACTSince emerging as China’s top leader following the 18th Party Congress, Xi Jinping has moved swiftly to consolidate his formal authority as Central Military Commission chairman over the Chinese People’s Liberation Army. In redressing the civil-military imbalance wrought by Dengist economic reforms, the commander-in-chief has combined institutional mechanisms with the use of fear to impose authoritative civilian control over the military. This paper proposes that a combination of changes to the Chinese strategic environment has contributed to Xi’s utility of the anti-corruption campaign to purge the regime’s coercive forces of its previous underpinnings, and advances that the war on military malfeasance has given rise to a new set of dynamics in civil-military relations in post-Reform China.

Privacy and The Information Age: A Longitudinal View

ABSTRACT As information systems and data storage capacity become increasingly sophisticated, an important ethical question for organizations is can/will/should be done with the personal information that has been and can be collected? Individuals' privacy is certainly important, but so is less costly and more targeted business processes. As this conflict intensifies, consumers, managers and policy makers are left wondering: What privacy principles are important to guide organizations in self-regulation? For example, do consumers view the five rights originally stated in the European Data Protection Directive as important? Comprehensive? Is there a product discount point where consumers would forsake these principles? This project explored these questions using a survey of student consumers, first in 2006 and again in 2014. Results show that the consumers believe that not only are the five rights enumerated in the European Data Protection Directive appropriate, but they are also comprehensive. Consumers also would require a steep product discount to forsake these rights. These views have not changed significantly over time. Keywords: Privacy, Information Age, consumer, longitudinal INTRODUCTION The growth of Big Data, E-Business and online operations of organizations continues. With this growth comes the increasing ability of corporations to obtain personal data on consumers, track behavior during Web site visits, etc. (Anthony et al., 2015; Beardsley et al., 2014; Belanger & Crossler, 2011; Berinato, 2002; Dalton & Gallagher, 1999; Murphy, 2003). The potential value of this information is enormous, as organizations can cater their offerings to certain types of consumers, market to only consumers likely to purchase their products, etc. (Beardsley et al., 2014; Belanger & Crossler, 2011; Berinato, 2002; Murphy, 2003). However, this phenomenon has also intensified the concerns of consumers regarding their privacy (Abbasi et al., 2016; Anthony et al., 2015; Belanger & Crossler, 2011; Berinato, 2002; Bolton, 2015; Chen et al., 2012; Dalton & Gallagher, 1999; Murphy, 2003; Wu et al., 2014). This paper will explore the inevitable conflict these two forces present, and offer recommendations for organizational leaders and policy makers. BACKGROUND Only a short time ago, students needing to do a report on (or anything else) had one primary source: The print sources that could be found in the nearest library. Current students find themselves awash in data and information. Google Abe Lincoln and you are greeted with over 16 million results. We have moved from too little information to far too much. As we click around the Internet, transact with our credit cards, and carry out day-to-day activities, information is being captured constantly (Abbasi et al., 2016; Chen et al., 2012; Wu et al., 2014). The question for business organizations is to do with all of this data? How can organizations use the massive amounts of available data to increase their strategic position, make better decisions, target customers more precisely, etc.? Most organizations propose to use personal data which has been collected in aggregate or for efficiency-based (e.g., Auto-fill) purposes only (Berinato, 2002; Bolton, 2015; Dalton & Gallagher, 1999; Smith & Dinev, 2011; Tsai et al., 2011). In this context, an important question surrounds the perspective and concerns of many consumers: Why is privacy so important? What about the potential good of providing information to allow for database marketing, micro marketing, etc. (more relevant messages, more efficient markets, etc.)? Former US Federal Trade Commission (FTC) Chairman Robert Pitofsky has said that the FTC so far has favored self-regulation on privacy issues (Bolton, 2015). That could change, however, if little progress is shown by commercial Web sites in establishing meaningful privacy policies on their sites (Bolton, 2015; Thibodeau, 1999; Smith & Dinev, 2011; Tsai et al. …