Аннотация

(The Contingent Workforce. Mister W. G., Rose D. M., Rowe R. J., Widener S. K.)

(Контингент сотрудников).

Internal Auditor, № 5, 2008, New York. – P. 41-47

В данной статье рассматриваются проблемы, встающие перед предприятиями и организациями в связи с разночтениями в истолковании понятия «рабочая сила» и отсутствием единой классификации сотрудников.

Реферат

Mister W.G., Rose D. M., Rowe R. J., Widener S. K. The Contingent Workforce.

(Контингент сотрудников)

Internal Auditor, № 5, 2008, New York. – P. 41-47

Статья посвящена проблеме поиска путей решения вопросов, связанных с отсутствием единого определения рабочей силы. Организации несут значительные убытки из-за того, что неверно классифицируют своих сотрудников. В качестве решения авторы предлагают обращаться к помощи аудиторских служб, что особенно актуально для фирм с большим количеством рабочих и служащих. В статье приводится перечень вопросов, на которые аудиторам следует обращать внимание, прежде всего при определении факторов риска.

В статье предлагается четыре теста, имеющих целью помочь работодателям правильно классифицировать своих сотрудников - рабочих и служащих.

Работа внутренних аудиторов может помочь в проведении эффективного анализа и в управлении рисками.

Annotation

(Introduction to the Mechanical and Electrical Engineering Sectors of new EU Member States. Vieweg Hans-Günther)

(Введение в работу секторов инженерной механики и электрики новых государств – членов Евросоюза)

Report to the project No ENTR/04/063

The study report comprises the results of a project. It consists of the analytical part on the initial assessment of the engineering industries competitiveness of the new Member States.

Abstract

Vieweg Hans-Günther. Introduction to the Mechanical and Electrical Engineering Sectors of new EU Member States.

(Введение в работу секторов инженерной механики и электрики новых государств – членов Евросоюза)

Report to the project No ENTR/04/063

The study report comprises the results of a project carried out for the Directorate- General “Enterprise and Industry”. The object of the investigation was the engineering sectors of the new EU-Member States.

Two topics were to be laboured, the creation of a data base and an assessment of the sectors competitiveness. The latter topic was divided into three steps, an analysis of the engineering sectors during the period under investigation, their integration into the European market, in particular the division of labour between the old and the new Member States, and the potential for an improved global competitiveness of the European engineering industries stimulated by the enlarged EU. As a conclusion of the experiences in the assessment of the competitiveness a proposal is submitted which stresses the design for a more detailed and better founded in-depth investigation.

The study report is composed of an analytical part. There are two supplements, a Methodological Annex that provides information on the most important indicators applied in the report and a Statistical Annex that provides the database for the engineering sectors of the new Member States.

A review is different from ordinary writing. A review is a technical form of writing that calls for different characteristics than most of the writing we normally do. In technical writing, facts must be documented. Technical writing requires clarity of definitions and consistency in the use of terms. The review should be logically organized and aimed at a particular audience. Usually the review is aimed at a relatively native reader, one who has some basic understanding of the topic but requires additional education to understand the topic being studied.

Start each major section of the review with an introduction that provides a brief overview of the section. “In this section, three main issues are examined. The first is…” Don’t force references into your review that do not really “fit”. The following suggestions should be helpful to you:

1. Make an outline. Identify the main topics and the order in which they should be presented. This does not need to be written in complete sentences. The points you want to discuss can be in a different order, as long as you have an introduction, body, and conclusion. You need to decide what order of ideas is the best for your theses.

2. Differentiate each major heading into logical subheadings.

3. Take all the references for a given subheading.

4. Technical writing is usually done using an accepted style. Limit big words, avoid jargon.

PRACTICE

Exercise 1. Think about the conference you are going to take part in (www.allconferences.com may help you) or use Annex 2. Answer to the seven basic questions: Why? To whom? What? Where? When? How long? How? Write notes.

Exercise 2. Go to the library or use Internet and find 8-10 references on your topic. Abstract the references found.

Exercise 3. Read five short passages. Which is on the topic ‘Management & Corporate Culture’?

1. Risk management and governance are also mentioned in sections regarding various elements of practice, such as planning, reporting, and engagement objectives. The nature of internal audit work itself is described in terms of evaluating and contributing to the improvement of risk management, control, and governance systems. The revised Standards even address what chief audit executives (CAEs) should do when they believe senior management has accepted an inappropriate level of risk – take their concerns to the board (Journal of Accounting and Economics, April 2001).

2. For most of the 20^th century, the U.S. workforce was primarily composed of full-time employees who received long-term benefits. During the last decade, however, a contingent workforce of independent contractors; leased employees; and part-time, seasonal, and temporary workers has emerged. Management has embraced the concept of a contingent workforce largely because of perceived cost saving. In addition, a contingent workforce can offer flexibility in workforce size, decreases in contributions to employment taxes and employee benefit plans, and reductions in obligations and expenses related to labor law. Despite the potential benefits, however, the contingent workforce can create significant exposures through misclassification of employees. Although many internal auditors are aware that misclassification might result in increased tax liabilities, what they may not know is that tax liabilities are likely to be only the tip of the iceberg. Liabilities for unpaid benefits and a host of other related problems can be daunting. Internal auditors provide real value by helping their organizations to understand and mitigate risks involved in misclassification of workers (Internal Auditor, April 2008).

3. Well-developed corporate codes of ethics help organizations foster ethical environment, deter unethical behavior, and cope with problems and ethical dilemmas. The codes establish the ground rules by which the organization operates and evaluates. By its very nature, however, the zone of business ethics can be amorphous. It can be pervaded by many shades of gray, even in environments that are quite similar. When the environments are clearly diverse, boilerplate codes of ethics will not be relevant or effective. Complex cultural, individual, and market-based forces influence ethical behavior in different parts of the world. For example, the ethical demands placed on companies operating in intensively competitive, ethically hostile environments are significantly different from those of companies operating in regulated, highly stable environments (Human Recourse Management, May 2009).

4. Fund managers at American are as anonymous as the company itself. In the typical fund, six to eight “portfolio counselors”, as American calls its managers, each run a portion of the assets. In this Athenian democracy of sorts, managers buy and sell independently of one another. One can buy Philip Morris from another who wants to sell (which keeps down trading costs), or all six managers can purchase Pfizer at the same time. The president of each fund looks over the holdings frequently to make sure the stocks and weightings meet the prospectus’ criteria. So, for instance, the managers of Washington Mutual Investors must stick to a strictly screened list of S&P 500 stocks that have paid a dividend in nine of the past 10 years (Money, June 2007).

5. The typical T. Rowe Price manager starts at the firm as a business school intern, joins full time as an analyst, works his or her way up to manager and lays down roots in Baltimore (in T. Rowe’s top eight 401 (k) funds, the average manager’s tenure is 12 years). Teamwork is valued, whether at the weekly Monday morning meetings, where fund managers and analysts explain what stocks they’re buying and researching, or on the playing fields, where the firm’s 30-odd softball teams compete. In fact, analyst and manager compensation is partly based on sharing ideas. As a publicly owned company, T. Rowe can reward employees with stock options, aligning managers’ interests with those of all the funds (Entrepreneurship: Theory and Practice, July 2008).