404 resultados para Chartered accountants


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‘The Father of Canadian Transportation’ is a term commonly associated with William Hamilton Merritt. Although he is most known for being one of the driving forces behind the building of the first Welland Canal, he was many things throughout his life; a soldier, merchant, promoter, entrepreneur and politician to name a few. Born on July 3, 1793 at Bedford, Westchester County, N.Y. to Thomas Merritt and Mary Hamilton, Merritt’s family relocated to Canada shortly after in 1796. The move came after Merritt’s father petitioned John Graves Simcoe for land in Upper Canada after serving under him in the Queen’s Rangers during the American Revolution. The family quickly settled into their life at Twelve Mile Creek in St. Catharines. Merritt’s father became sheriff of Lincoln County in 1803 while Merritt began his education in mathematics and surveying. After some brief travel and further education Merritt returned to Lincoln County, in 1809 to help farm his father’s land and open a general store. While a farmer and merchant, Merritt turned his attention to military endeavours. A short time after being commissioned as a Lieutenant in the Lincoln militia, the War of 1812 broke out. Fulfilling his duty, Merritt fought in the Battle of Queenston Heights in October of 1812, and numerous small battles until the Battle of Lundy’s Lane in July 1814. It was here that Merritt was captured and held in Cheshire, Massachusetts until the war ended. Arriving back in the St. Catharines area upon his release, Merritt returned to being a merchant, as well as becoming a surveyor and mill owner. Some historians hypothesize that the need to draw water to his mill was how the idea of the Welland Canals was born. Beginning with a plan to connect the Welland River with the Twelve mile creek quickly developed into a connection between the Lakes Erie and Ontario. Its main purpose was to improve the St. Lawrence transportation system and provide a convenient way to transport goods without having to go through the Niagara Falls portage. The plan was set in motion in 1818, but most living in Queenston and Niagara were not happy with it as it would drive business away from them. Along with the opposition came financial and political restraints. Despite these factors Merritt pushed on and the Welland Canal Company was chartered by the Upper Canadian Assembly on January 19, 1824. The first sod was turned on November 30, 1824 almost a year after the initial chartering. Many difficulties arose during the building of the canal including financial, physical, and geographic restrictions. Despite the difficulties two schooners passed through the canal on November 30, 1829. Throughout the next four years continual work was done on the canal as it expended and was modified to better accommodate large ships. After his canal was underway Merritt took a more active role in the political arena, where he served in various positions throughout Upper Canada. In 1851, Merritt withdrew from the Executive Council for numerous reasons, one of which being that pubic interest had diverted from the canals to railways. Merritt tried his hand at other public works outside transportation and trade. He looked into building a lunatic asylum, worked on behalf of War of 1812 veterans, aided in building Brock’s monument, established schools, aided refugee slaves from the U.S. and tried to establish a National Archives among many other feats. He was described by some as having “policy too liberal – conceptions too vast – views too comprehensive to be comprehensible by all”, but he still made a great difference in the society in which he lived. After his great contributions, Merritt died aboard a ship in the Cornwall canal on July 5, 1862. Dictionary of Canadian Biography Online http://www.biographi.ca/EN/ShowBio.asp?BioId=38719 retrieved October 2006 Today numerous groups carry on the legacy of Merritt and the canals both in the past and present. One such group is the Welland Canals Foundation. They describe themselves as: “. . . a volunteer organization which strives to promote the importance of the present and past Welland Canals, and to preserve their history and heritage. The Foundation began in 1980 and carries on events like William Hamilton Merritt Day. The group has strongly supported the Welland Canals Parkway initiative and numerous other activities”. The Welland Canals Foundation does not work alone. They have help from other local groups such as the St. Catharines Historical Society. The Society’s main objective is to increase knowledge and appreciation of the historical aspects of St. Catharines and vicinity, such as the Welland Canals. http://www.niagara.com/~dmdorey/hssc/dec2000.html - retrieved Oct. 2006 http://www.niagara.com/~dmdorey/hssc/feb2000.html - retrieved Oct. 2006

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The Niagara Suspension Bridge Bank operated in Queenston in 1840. The bank issued notes in denominations of ten dollars, five dollars and one dollar, and featured a drawing of the Queenston-Lewiston Bridge, ten years prior to its construction. The notes are signed by the bank’s Cashier, Gilbert McMicken, and President, Joseph Hamilton. The bank failed a year after its establishment.

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William Hamilton Merritt (1793-1862) was a soldier, merchant, and politician who was instrumental in the promotion and development of the Welland Canal. After serving with the Lincoln militia during the War of 1812, Merritt became a merchant in St. Catharines, and purchased some land on Twelve Mile Creek on which he ran a sawmill and constructed a grist mill. He initially envisioned a canal between the Welland River and Twelve Mile Creek, which evolved into a plan to link Lake Ontario and Lake Erie. This would enable goods from western Canada to be conveniently shipped to Montreal and Great Britain through the St. Lawrence, while bypassing the Niagara portage. His plan met with opposition for financial and political reasons, as well as from those along the Niagara portage whose businesses would suffer if the canal were built. Despite this opposition, the Welland Canal Company was chartered by the Upper Canadian assembly in January, 1824. Construction on the canal began later that year, and was completed in 1829.

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William Hamilton Merritt (1793-1862) was a soldier, merchant, and politician who was instrumental in the promotion and development of the Welland Canal. After serving with the Lincoln militia during the War of 1812, Merritt became a merchant in St. Catharines, and purchased some land on Twelve Mile Creek on which he ran a sawmill and constructed a grist mill. He initially envisioned a canal between the Welland River and Twelve Mile Creek, which evolved into a plan to link Lake Ontario and Lake Erie. This would enable goods from western Canada to be conveniently shipped to Montreal and Great Britain through the St. Lawrence, while bypassing the Niagara portage. His plan met with opposition for financial and political reasons, as well as from those along the Niagara portage whose businesses would suffer if the canal were built. Despite this opposition, the Welland Canal Company was chartered by the Upper Canadian assembly in January, 1824. Construction on the canal began later that year, and was completed in 1829

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Morris Norman is a chartered accountant and partner at Norman, Goldberg & Co. LLP, an accounting firm in Toronto. He is an avid collector of Canadiana and generously donates much of the material he acquires to various Archives.

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The Imperial Order Daughters of the Empire was founded by Margaret Polson Murray in 1900 following the outbreak of the second Boer War. The organization gave charitable aid to soldiers and it assisted the dependents of deceased soldiers. The federation of women was formed to promote patriotism, loyalty and service to others. The mayors of Canada’s major cities were urged to call together the prominent women of their communities to join in this endeavor. In 1979, the name I.O.D.E was officially adopted. The organization is federally chartered not-for-profit. The focus is on improving the quality of life for children, youth and the underprivileged through educational, social service and citizenship programs. The membership list for this chapter lists 1917 as the beginning date and 1994 as the end date. The Niagara Rangers Chapter was located in Niagara Falls, Ontario.

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The Imperial Order Daughters of the Empire was founded by Margaret Polson Murray in 1900 following the outbreak of the second Boer War. The organization gave charitable aid to soldiers and it assisted the dependents of deceased soldiers. The federation of women was formed to promote patriotism, loyalty and service to others. The mayors of Canada's major cities were urged to call together the prominent women of their communities to join in this endeavour. In 1979, the name I.O.D.E. was officially adopted. The organization is federally chartered not-for-profit. The focus is on improving the quality of life for children, youth and the underprivileged through education, social services and citizenship programs. The membership list for this chapter has 1932 as the beginning date. On September 12, 1994, the group was disbanded. The Stamford Chapter was located in Niagara Falls, Ontario.

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The Imperial Order Daughters of the Empire was founded by Margaret Polson Murray in 1900 following the outbreak of the second Boer War. The organization gave charitable aid to soldiers and it assisted the dependents of deceased soldiers. The federation of women was formed to promote patriotism, loyalty and service to others. The mayors of Canada’s major cities were urged to call together the prominent women of their communities to join in this endeavor. In 1979, the name I.O.D.E was officially adopted. The organization is federally chartered not-for-profit. The focus is on improving the quality of life for children, youth and the underprivileged through educational, social service and citizenship programs. The Colonel Kerby Chapter of Fort Erie, Ontario began on August 19, 1914 under the direction of Captain the Reverend A.C. Mackintosh. The chapter was named after Colonel James Kerby who was a legislator and a soldier. This chapter worked during two world wars raising large sums of money for war work, the community, health and education. In 1931, this chapter created the Douglas Memorial I.O.D.E. Hospital Fund to assist needy veterans. Other fundraisers included: their Salvage Shop, card parties and the Margaret Graham Memorial which raised funds for the Canadian Institute for the Blind. In June of 1989 the last meeting of the chapter took place.

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This work is a study on ‘Legal Control of Fishing Industry in Kerala.Fishery and Fishery-related legislations are sought to be examined in the light of scientific opinion and judicial decisionsThis work is divided into five Part.The thrust of time Study is on the success of legislative measures in attempting to achieve socio-economic justice for the fishermen community.Fishing is more an avocation than an industry. It is basically the avocation of the artisanal or traditional fishermen who depend on it for their livelihood. As an ‘industry’, it is a generator of employment, income and wealth.The modern tendency in national legislations is to integrate legal proivisions relating to EEZ fisheries into the general fisheries legislation.Chartered fishing was introduced by the Central Government during 1977-78 to establish the abundance and distribution of fishery resources in Indian EEZ, for transfer of technology and for related purposes.Going by the provisions of Articles 61 and 62 of the U.N. Convention on the Law of the Sea, 1982, foreign fishing need be permitted in our EEZ area only if there is any surplus left after meeting our national requirements.Conservation of the renewable fishery resources should start with identification of the species, their habitats, feeding and breeding patterns, their classification and characteristics. Fishing patterns and their impact on different species and areas require to be examined and investigated.the Central Government, that the Kerala Marine Fishing Regulation Act, 1980 was passed.our traditional fishermen that our Governments in power in Kerala resorted to the appointment of Commissions after Commissions to enquire into the problems of resource management and conservation of the resources. The implementation of the recommendations of these Commissions is the need of the times.General infrastructure has increased to a certain extent in the fishery villages; but it is more the result of the development efforts of the State rather than due to increase in earnings from fishing. Fisherwomen ar e still unable to enjoy the status and role expected of them in the society and the family.Around 120 million people around the tuorld are economically dependent on fisheries. In developing countries like India, small-scale fishers are also the primary suppliers of fish, particularly for local consumption. A most important role of the fisheries sector is as a source of domestically produced food. Fish, as a food item, is a nutrient and it has great medicinal value.Consumers in our country face a dramatic rise in fish prices as our ‘fishing industry’ is linked with lucrative markets in industrial countries. Autonomy of States should be attempted to be maintained to the extent possible with the help and co-operation of the Centre. Regional co-operation of the coastal states interse and with the Centre should be attempted to be achieved under the leadership of the Centre in matters of regional concern. At time national level, a ifisheries management policy and plan should be framed in conformity with the national economic policies and plans as also keeping pace with the local and regional needs and priorities. Any such policy, plan and legislation should strive to achieve sustainability of the resources as well as support to the subsistence sector.

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El presente trabajo se refiere a la identificación de la Responsabilidad Social Corporativa como estrategia competitiva de una Institución prestadora de Servicios de Salud domiciliarios ubicada en la Ciudad de Bogotá con sedes en Armenia y Pereira. Se investigó la teoría, conceptos y acciones que contribuyen a una gestión socialmente responsable. Para su desarrollo se tomaron como base teórico prácticas los estándares ISO 26000 y la metodología sugerida en el texto publicado por Ramiro Restrepo Gonzalez auspiciado por el Icontec, Responsabilidad Social Nuevas Teorías Nuevas Prácticas. A partir de ello se adecuó un instrumento de diagnóstico aplicado a las partes interesadas de la empresa que permitió medir las prácticas responsables actuales. Adicionalmente se analizó la cadena de valor de la compañía y sobre ella se trazaron posibles acciones encaminadas a fortalecer la estrategia en Responsabilidad Social como agregadora de valor. Con estos elementos de proponen unas líneas de acción a seguir y un modelo de Gestión Socialmente Responsable vital para la continuidad de la empresa en el mercado a largo plazo.

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Inmersos en un conflicto armado y guiados por un modelo político que busca aprovechar el boom minero en pro del desarrollo de Colombia, se han potencializado dinámicas ilegales donde los Actores Armados Ilegales (A.A.I), como ‘bandidos estacionarios’, se han ido adaptando a las nuevas dinámicas del mercado donde el lucro, la rentabilidad y la financiación son su objetivo central. En el departamento de Antioquia, esa situación data desde la formación de sus regiones, como son el caso del Bajo Cauca y Nordeste Antioqueño. Empero, lo novedoso en el conflicto armado, y que tiene relación directa con la minería aurífera es, la alta posibilidad que los A.A.I. estén viendo en esta actividad su principal fuente de financiación como consecuencia de dos hechos importantes: 1). El éxito que ha tenido la lucha contra el narcotráfico y por ende, contra los cultivos ilícitos. Y, 2) El elevado precio del oro en el mercado internacional puesto que, se estima que en los próximos años alcance entre $2.000 y $2.107 dólares la onza. En este orden de ideas, el lector encontrará como los actores armados ilegales actúan como bandidos estacionarios que ejerciendo la “minería criminal”, inciden en la política fiscal municipal a partir de la para-tributación o ‘impuesto de protección’, captación de regalías y el lavado de activos; donde el fin es financiar sus actividades criminales, afectando negativamente la política tributaria de los gobiernos municipales que se caracteriza por su baja capacidad de gestión.

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Las TIC han impactado en el funcionamiento de las organizaciones y han aportado a su proceso evolutivo, generando diversos efectos de acuerdo a la función que estas cumplen dentro de la organización. Las TIC como consecuencia se convierten en una estrategia de gestión en un entorno complejo donde permiten alcanzar mejoras en la organización social, la actividad económica, el bienestar y el acceso a la información y el conocimiento. (Cáceres Carrasco & Aceytuno Pérez, 2008)Con el fin de entender los beneficios de las TIC, se deben brindar a los directores herramientas que permitan formular modelos de negocios efectivos de cara a los mercados y enfocadas a la satisfacción de los clientes. Adicionalmente, para las organizaciones el añadir valor, no sólo hace referencia al servicio que están prestando; hay otros factores diferentes al uso de herramientas TIC y la innovación que también son igual de importantes como: los procesos de apoyo, de gestión que se encuentran de fondo y que hacen posible brindar un servicio al mercado, en estos procesos se encuentran aplicaciones de procedimientos amigables y fáciles de articular, temas como la responsabilidad empresarial, relación y comunicación con competidores dentro del mismo sector, es justamente en las relaciones con los clientes, que las TIC y el uso de Internet puede tener incidencia en los modelos de negocios a través de actividades como el comercio electrónico, el mercadeo electrónico, el mercadeo en línea entre otros. Existen investigaciones acerca de estos temas: innovación, TI, pero no se han establecido relaciones entre ellos, debido a su novedad. Diferentes experiencias laborales de los investigadores en el uso de las TIC como herramienta en la organización de información permiten que surja la idea de llevar a cabo este proyecto abarcando la realidad bogotana de las MiPyme. La presente investigación con un enfoque cualitativo hace una revisión bibliográfica, y bajo la mirada teórica se analiza la relación que tienen los factores de desarrollo que se evidenciaron como son la innovación y el uso de herramientas TIC, como variables dependientes de la productividad de las MiPyme en Bogotá, Colombia, involucrando temas que se relacionan con distintos campos como la tecnología, políticas gubernamentales, y economía.

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En el contexto de globalización, cambio y entornos más agresivos para las organizaciones, se hace necesario conocer el impacto de la administración de la cadena de suministro en el desempeño organizacional y cómo el fortalecimiento de la cadena permite a las organizaciones mantenerse en el mercado (Jacoby, 2009). Esta tendencia aplica para las organizaciones en todo el mundo, en el caso de las organizaciones Colombianas se requiere un trabajo académico donde se haga un análisis de los impactos de las cadenas de suministro en el desempeño organizacional (Ministerio de Transporte, Ministerio de Comercio, DIAN, & DNP, 2008). Una muestra de lo anterior es el hecho de que Colombia se encuentra en el puesto 97 en el ranking de desempeño logístico hecho por el Banco Mundial en 2014 (Banco Mundial, 2014). Esto demuestra la necesidad de mejorar los procesos logísticos en el país mediante el fortalecimiento de las cadenas de suministros, permitiendo una mayor eficiencia y capacidad de respuesta ante las demandas globales de los diferentes mercados en un entorno cambiante y agresivo. Por lo anterior se debe comprender y dimensionar el potencial impacto que tenga el desempeño organizacional y la correcta gestión de la cadena de suministros en el contexto Colombiano. Por consiguiente a través de una exhaustiva revisión literaria se buscaran los puntos de convergencia entre el desempeño organizacional y la cadena de suministros, haciendo uso del modelo Balance Score Card para analizar desde las perspectivas financiera, clientes, procesos internos e innovación y aprendizaje de las organizaciones, las actividades que involucran las cadena de suministro: aprovisionamiento, producción y distribución.

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El proyecto de tesis denominado “Modelización bajo el enfoque de dinámica de sistemas de una cadena de abastecimiento para la industria vitivinícola” busca construir un modelo que aporte una solución óptima al problema logístico encontrado en la cadena de suministro, para que empresas nacionales o internacionales que tengan un funcionamiento similar al del sistema estudiado, puedan tomarlo como ejemplo o referencia. Así mismo, esta investigación pretende encontrar los problemas más frecuentes en cadenas de este tipo con el fin de construir un marco conceptual y teórico fundamentado en la Teoría General de Sistemas (TGS) que genere finalmente un modelo basado en la dinámica de sistemas el cual permitirá a las empresas diseñar y comparar las diferentes intervenciones derivadas del modelo que propicien la generación de capacidades dirigidas al logro de la competitividad de forma perdurable.

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El objetivo del presente trabajo es formular, mediante una profunda revisión documental, bibliográfica y empírica, una fundamentación teórica sobre si existe o no incidencia de las prácticas de recursos humanos sobre el bienestar laboral de los empleados, y el que grado en que esta se presenta sobre aspecto como el engagement y la satisfacción laboral. Se realizó la revisión de múltiples estudios empíricos que aportaran evidencia sobre la relación que se presenta entre las principales prácticas de recursos humanos – provisión de personal, formación y desarrollo, promoción de personal, evaluación de desempeño, compensación y pago, y balance trabajo-familia – y el bienestar laboral, representado en el engagement y satisfacción en el trabajo de los empleados. Los resultados de este trabajo indican la existencia de una relación e incidencia de las prácticas de recursos humanos, el bienestar laboral, el engagement y la satisfacción laboral. De igual forma se encontró que estas relaciones son principalmente de carácter positivo, lo cual indica que las organizaciones que desarrollan este tipo de prácticas en su interior, fomentan tanto el desarrollo y la presencia de bienestar laboral en sus empleados, como su perdurabilidad.