Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 2

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  SUPERVISORY BOARDS
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Content available remote

Problemy współpracy rad nadzorczych z biegłymi rewidentami

100%
Dubicki L.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 2
|
issue 1
239-245
EN
The purpose of the article is to present the most important areas of miscommunication in the cooperation between supervisory boards and auditors. The cooperation between the supervisory boards/audit committees and auditors is one of the key elements of the supervision over accountancy in companies. However, the praxis and accounting affairs indicate some miscommunication in this cooperation. Auditors should be treated as a valuable support team to supervisory boards in the process of evaluation of financial statements prepared by the executive management of companies. Nevertheless, the auditing deadlines are becoming more tough to meet while the auditing fees negotiated by the supervisory boards with the auditors are declining. These factors make the terms of the auditors’ involvement much more difficult when compared to previous years. The author also points out that the high competency of the audit committees’ members and their strong involvement in the fulfillment of their duties are crucial to the supervision of financial statements of companies and, consequently, to the proper understanding of the role of the auditors and efficient use of the audits’ results.
2

Odpowiedzialność Krajowej Rady Radiofonii I Telewizji przed parlamentem i Prezydentem. Realizacja ustawowego zapisu o przyjmowaniu lub odrzucaniu sprawozdania

61%
Dziekan-Łanucha A.
Studia Socialia Cracoviensia
|
2010
|
issue 2(3)
79-92
EN
Executing the paragraph about accepting or rejecting the Council’s report. The National Broadcasting Council is the organ appointed to oversee the media’s area in Poland. This is the independent body. However, the Council bears responsibility before the Sejm, the Senate and the President. Every year the Council submits to the Sejm, the Senate and the President an annual report on its activities during the preceding year. Members of Parliament and senators vote for accepting or rejecting this document. If both the Sejm and the Senate reject the Council’s report and the President approves the rejection of this document, the term of office of the Council expires. The paper shows, how the paragraph about responsibility of the Council before the Sejm, the Senate and the President was executed during 17 years the existence of the body. This paper presents decisions of the Sejm and the Senate concerning accepting or rejecting Council’s reports in respective years, an analysis of parliamentary debates, reproofs contained in regulations about accepting or rejecting Council’s reports for a given period of time. The last part of the paper includes the analysis of the situation in 2010, when for the first time in the history of the Council both the parliament and the President decided that this organ would be dissolved. The responsibility of The National Broadcasting Council before the parliament and the President. Executing the paragraph about accepting or rejecting the Council’s report.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.