Global ETD Search

1	Analysis of present techniques of audit and social performance in microfinance investment vehicles / Analysis of present techniques of audit and social performance in microfinance investment vehicles Králová, Tereza January 2016 (has links) This diploma thesis deals with research in global microfinance sector. Currently the paper is focused at techniques of audit used by microfinance investment vehicles to control or to check the transparency or reliability of microfinance institutions. Also, this audit techniques could be used to check achievement of the social goals of microfinance institutions. The analyzed data are from last decade (between 2005 and 2015) provided by microfinance institutions to microfinance web based platform Microfinance Institution Exchange Market. The audit techniques examined in this thesis are the following: due diligence, rating and social performance. This paper insists on objective assessment of all data and information provided freely which relate to audit of microfinance institutions. These data and information are progressively investigated through the whole thesis in two main areas, i.e. quantitative and qualitative. The main objective of this paper is to find the most effective way how to do audit in microfinance or to find out the combination of the available methods. audit; social performance; mikrofinance
2	Etika auditorů v praxi / Ethics of auditors in practice SVOJŠOVÁ, Pavlína January 2012 (has links) In my thesis I evaluated and assessed the activities of auditors in relation to the ethics of behavior in terms of legislation of the Czech Republic. I focused on the published cases of misconduct of auditors and the subsequent punitive sanctions. Ethical behavior is the basis for the auditor's professionalism. In connection with the accounting scandals and falsification of accounting and audit reports, the public began to discuss - among other things - auditors' liability for fraud detection leading to distorted accounts of the entities and the principles of ethical behavior started to get into the spotlight of auditors?, which was later enshrined in legal and professional standards including Code of Ethics of the International Federation of Accountants (IFAC). Expectations of many users of financial statements from the auditor's report are too high and usually go up beyond what the auditor can actually verify and confirm. However, it must be acknowledged that not all auditors are sufficiently aware of their responsibilities in relation to the distortion of financial statements due to fraud or misconduct, and adequately adapt their audit procedures due to them. Certainly worth mentioning is the most visible impact of accounting scandals in the accounting and auditing profession - the fall of Arthur Andersen, one of the former "Big Five" auditing firms. Accounting profession has responded by developing and tightening ethical standards with an emphasis on the conduct of professional accountants in the public interest, not only in the interests of individual clients or employers. The role of audit in society is irreplaceable. Quality of the audits undertaken, however, ultimately depends on the auditor's discipline and education, the control of the Council Chamber and also public oversight of auditing, as well as pressure of the users of financial statements and of the representatives on the appropriateness and quality of outputs. Ethics in the auditor's work and its compliance in life are the things that determine auditor?s reputation.
3	La responsabilité sociale des entreprises transnationales : études de cas sur les audits sociaux et les droits des travailleurs en Chine Hamelin, Mathieu 07 1900 (has links) À l’heure actuelle, la régulation des chaines mondiales de production dépend principalement de mécanismes non étatiques tels que les codes de conduite et les audits sociaux implantés par les entreprises, les ONG et les organisations internationales. Dans cette recherche, nous évaluons si les audits menés par Nike, Adidas et Puma peuvent contribuer à renforcer les droits des travailleurs chinois. À l’aide d’entrevues réalisées sur le terrain auprès d’auditeurs et d’ONG, nous avons conceptualisé quatre conditions de base, lesquelles concernent la participation directe des travailleurs, le développement de capacités locales, le respect de la liberté d’association et la professionnalisation du travail d’auditeur social. Notre étude conclut que des étapes restent à franchir afin que les audits deviennent des outils d’avancement des droits fondamentaux. L’enjeu prioritaire demeure le développement de structures démocratiques afin de permettre aux ouvriers de former des syndicats libres et de négocier leurs propres conventions de travail. / Current regulation of global supply chains mainly relies on non state mechanisms such as codes of conduct and social audits implemented by corporations, non governmental organizations (NGOs) and international organizations. This research seeks to assess if the audits carried out by Nike, Adidas and Puma can help strengthen the rights of Chinese workers. Through field work interviews conducted with auditors and NGOs, four basic conditions were defined and involve direct participation of workers, local capacity building, respect of freedom of association and professionalization of social auditors. The outcome of the study reveals progress still needs to be achieved for audits to become tools for the advancement of fundamental rights. The primary issue remains the development of democratic systems to allow workers to form free unions and negotiate their own collective labour agreements. Responsabilité sociale Audit social Code de conduite Chaine de production Chine Nike Liberté d'association Norme Entreprise transnationale Droit du travail Corporate social responsibility Social audit Code of conduct Supply chain China Freedom of Association Norm Transnational Corporation International Labour Standard
4	La responsabilité sociale des entreprises transnationales : études de cas sur les audits sociaux et les droits des travailleurs en Chine Hamelin, Mathieu 07 1900 (has links) À l’heure actuelle, la régulation des chaines mondiales de production dépend principalement de mécanismes non étatiques tels que les codes de conduite et les audits sociaux implantés par les entreprises, les ONG et les organisations internationales. Dans cette recherche, nous évaluons si les audits menés par Nike, Adidas et Puma peuvent contribuer à renforcer les droits des travailleurs chinois. À l’aide d’entrevues réalisées sur le terrain auprès d’auditeurs et d’ONG, nous avons conceptualisé quatre conditions de base, lesquelles concernent la participation directe des travailleurs, le développement de capacités locales, le respect de la liberté d’association et la professionnalisation du travail d’auditeur social. Notre étude conclut que des étapes restent à franchir afin que les audits deviennent des outils d’avancement des droits fondamentaux. L’enjeu prioritaire demeure le développement de structures démocratiques afin de permettre aux ouvriers de former des syndicats libres et de négocier leurs propres conventions de travail. / Current regulation of global supply chains mainly relies on non state mechanisms such as codes of conduct and social audits implemented by corporations, non governmental organizations (NGOs) and international organizations. This research seeks to assess if the audits carried out by Nike, Adidas and Puma can help strengthen the rights of Chinese workers. Through field work interviews conducted with auditors and NGOs, four basic conditions were defined and involve direct participation of workers, local capacity building, respect of freedom of association and professionalization of social auditors. The outcome of the study reveals progress still needs to be achieved for audits to become tools for the advancement of fundamental rights. The primary issue remains the development of democratic systems to allow workers to form free unions and negotiate their own collective labour agreements. Responsabilité sociale Audit social Code de conduite Chaine de production Chine Nike Liberté d'association Norme Entreprise transnationale Droit du travail Corporate social responsibility Social audit Code of conduct Supply chain China Freedom of Association Norm Transnational Corporation International Labour Standard
5	Les codes de conduite sont-ils effectifs ? le cas de la maquiladora du Guatemala Saulnier, Anne-Marie January 2006 (has links) Mémoire numérisé par la Direction des bibliothèques de l'Université de Montréal. Acteurs sociaux Audit social Chaîne globale de production Clause sociale Code de conduite Code d'association Codes individuels d'entreprise Commerce international Condition de travail Développement durable Dialogue social Discrimination Droits de l'homme Droit du travail Droit international Durée du temps de travail Entreprise transnationale Éthique Guatemala Industrie maquiladora Industrie manufacturière Initiative multipartite Institution publique Législation du travail Liberté d'association Lois nationales du travail Mesure des pratiques d'emploi Mondialisation Monitoring Mouvements sociaux Normes internationales du travail Organisation non gouvernementale Pays en développement Régulation de travail Régulation publique Relations de travail Relations industrielles Réseaux transfrontaliers Responsabilité sociale Secteur vêtement et textile Société civile Travail des enfants Travail forcé Usine de sous-traitance Zone franche d'exportation

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