Délégation de compétences et répartition des tâches au sein du conseil d'administration : rôles du conseil d'administration, de ses comités et de l'assemblée générale

Introduction générale : Depuis peu, la colère gronde au sein des actionnaires. Certains d'entre eux s'estiment écartés à tort de certaines décisions importantes et se plaignent de ne pouvoir exercer aucune influence sur la façon dont est gérée la société, dont ils sont pourtant propriétaires. Ce sentiment d'impuissance et même d'injustice est exacerbé par l'octroi, à certains dirigeants parfois peu scrupuleux, de rémunérations astronomiques et en décalage avec les résultats obtenus. Bien que l'assemblée générale soit, aux termes de l'art. 698 al. 1 CO, le pouvoir suprême de la société, les administrateurs et les directeurs donnent l'impression d'être omnipotents et exempts de toute responsabilité Certains actionnaires estiment en d'autres termes que les sociétés anonymes souffrent d'un manque de contrôle. Ce sentiment correspond-il à la réalité ? Notre étude tente de répondre à cette question en examinant l'éventuel rapport hiérarchique entre l'assemblée générale et le conseil d'administration, les devoirs de ce dernier, les conditions auxquelles il peut déléguer la gestion, enfin, la responsabilité de ses membres. Face à l'ampleur du sujet, nous avons été contraint d'effectuer des choix, forcément arbitraires. Nous avons décidé d'écarter la problématique des groupes de sociétés. De même, les législations sur les bourses, les banques et les fusions ne seront que mentionnées. Signalons enfin que certaines problématiques abordées par notre étude occupent actuellement le législateur. Nous avons dès lors tenu compte des travaux préparatoires effectués jusqu'à la fin de l'année 2008. Nous commencerons par étudier dans une première partie les relations et l'éventuel rapport hiérarchique entre l'assemblée générale, pouvoir suprême de la société, et le conseil d'administration, chargé d'exercer la haute direction et de gérer les affaires de la société. La détermination de leurs positions hiérarchiques respectives devrait nous permettre de savoir si et comment l'assemblée générale peut s'immiscer dans les compétences du conseil d'administration. Nous nous intéresserons ensuite à la gestion de la société, le législateur postulant qu'elle doit être conjointement exercée par tous les membres du conseil d'administration dans la mesure où elle n'a pas été déléguée. Or, comme un exercice conjoint par tous les administrateurs ne convient qu'aux plus petites sociétés anonymes, la gestion est très fréquemment déléguée en pratique. Nous examinerons ainsi les conditions formelles et les limites matérielles de la délégation de la gestion. Nous étudierons en particulier les portées et contenus respectifs de l'autorisation statutaire et du règlement d'organisation, puis passerons en revue la liste de compétences intransmissibles et inaliénables du conseil d'administration dressée par l'art. 716a al. 1 CO. Nous nous attarderons ensuite sur les différents destinataires de la délégation en insistant sur la flexibilité du système suisse, avant de considérer la problématique du cumul des fonctions à la tête de la société, et de nous demander si la gestion peut être déléguée à l'assemblée générale. Nous conclurons la première partie en étudiant la manière dont l'assemblée générale peut participer à la gestion de la société, et exposerons à cet égard les récentes propositions du Conseil fédéral. Dans une deuxième partie, nous constaterons que face à l'ampleur et à la complexité des tâches qui lui incombent, il est aujourd'hui largement recommandé au conseil d'administration d'une grande société de mettre en place certains comités afin de rationnaliser sa façon de travailler et d'optimiser ainsi ses performances. Contrairement aux développements menés dans la première partie, qui concernent toutes les sociétés anonymes indépendamment de leur taille, ceux consacrés aux comités du conseil d'administration s'adressent principalement aux sociétés ouvertes au public et aux grandes sociétés non cotées. Les petites et moyennes entreprises seraient toutefois avisées de s'en inspirer. Nous traiterons de la composition, du rôle et des tâches de chacun des trois comités usuels que sont le comité de contrôle, le comité de rémunération et le comité de nomination. Nous exposerons à cet égard les recommandations du Code suisse de bonne pratique pour le gouvernement d'entreprise ainsi que certaines règles en vigueur en Grande-Bretagne et aux Etats-Unis, états précurseurs en matière de gouvernement d'entreprise. L'étude des tâches des comités nous permettra également de déterminer l'étendue de leur propre pouvoir décisionnel. Nous aborderons enfin la problématique particulièrement sensible de la répartition des compétences en matière de rémunération des organes dirigeants. Notre troisième et dernière partie sera consacrée à la responsabilité des administrateurs. Nous exposerons dans un premier temps le système de la responsabilité des administrateurs en général, en abordant les nombreuses controverses dont il fait l'objet et en nous inspirant notamment des récentes décisions du Tribunal fédéral. Comme la gestion n'est que rarement exercée conjointement par tous les administrateurs, nous traiterons dans un deuxième temps de la responsabilité des administrateurs qui l'ont déléguée. A cet égard, nous nous arrêterons également sur les conséquences d'une délégation ne respectant pas les conditions formelles. Nous terminerons notre travail par l'étude de la responsabilité des administrateurs en rapport avec les tâches confiées à un comité de conseil d'administration. Comme le conseil d'administration a des attributions intransmissibles et inaliénables et que les principes d'un bon gouvernement d'entreprise lui recommandent de confier certaines de ces tâches à des comités spécialisés, il s'agit en effet de déterminer si et dans quelle mesure une répartition des tâches au sein du conseil d'administration entraîne une répartition des responsabilités.

Brief on Branstad-Reynolds administration Recommendations for World-Class School, January 6, 2012

In advance of the 2012 legislative session, I am pleased to provide for your review this legislative brief on Gov. Terry E. Branstad’s and Lt. Gov. Kim Reynolds’ education reform package. The purpose is to provide a broad overview of the components of the package, give some examples of where similar approaches are in place, and provide cost estimates. In collaboration with the Governor’s Office, the staff at the Iowa Department of Education and I have worked intensively to prepare a set of legislative proposals worthy of careful consideration. I believe this package puts us on the path to our unshakable vision of having one of the best school systems in the world. Iowa’s children deserve nothing less.

Agency Fact Sheet, Department of Corrections: Administration, FY2007

This document produced by the Iowa Department of Administrative Services has been developed to provide a multitude of information about executive branch agencies/department on a single sheet of paper. The facts provides general information, contact information, workforce data, leave and benefits information and affirmative action data.

Agency Fact Sheet, Department of Corrections: Administration, FY2008

This document produced by the Iowa Department of Administrative Services has been developed to provide a multitude of information about executive branch agencies/department on a single sheet of paper. The facts provides general information, contact information, workforce data, leave and benefits information and affirmative action data.

Agency Fact Sheet, Department of Corrections: Administration, FY2009

This document produced by the Iowa Department of Administrative Services has been developed to provide a multitude of information about executive branch agencies/department on a single sheet of paper. The facts provides general information, contact information, workforce data, leave and benefits information and affirmative action data.

Agency Fact Sheet, Department of Human Services: Administration, FY2009

This document produced by the Iowa Department of Administrative Services has been developed to provide a multitude of information about executive branch agencies/department on a single sheet of paper. The facts provides general information, contact information, workforce data, leave and benefits information and affirmative action data.

Agency Fact Sheet, Department of Corrections: Administration, FY2010

This document produced by the Iowa Department of Administrative Services has been developed to provide a multitude of information about executive branch agencies/department on a single sheet of paper. The facts provides general information, contact information, workforce data, leave and benefits information and affirmative action data.

Agency Fact Sheet, Department of Corrections: Administration, FY2011

This document produced by the Iowa Department of Administrative Services has been developed to provide a multitude of information about executive branch agencies/department on a single sheet of paper. The facts provides general information, contact information, workforce data, leave and benefits information and affirmative action data.

Agency Fact Sheet, Department of Human Services: Administration, FY2011

This document produced by the Iowa Department of Administrative Services has been developed to provide a multitude of information about executive branch agencies/department on a single sheet of paper. The facts provides general information, contact information, workforce data, leave and benefits information and affirmative action data.

Concomitant administration of intravenous drugs in the ICU: evaluation of physico-chemical compatibilities

Background and objective: Patients in the ICU often get many intravenous (iv) drugs at the same time. Even with three-lumen central venous catheters, the administration of more than one drug in the same iv line (IVL) is frequently necessary. The objective of this study was to observe how nurses managed to administer these many medications and to evaluate the proportion of two-drugs associations (TDA) that are compatible or not, based on known compatibility data. Design: Observational prospective study over 4 consecutive months. All patients receiving simultaneously more than one drugs in the same IVL (Y-site injection or mixed in the same container) were included. For each patient, all iv drugs were recorded, as well as concentration, infusion solution, location on the IVL system, time, rate and duration of administration. For each association of two or more drugs, compatibility of each drug was checked with each other. Compatibilities between these pairs of drugs were assessed using published data (mainly Trissel LA. Handbook on Injectable Drugs and Trissel's Tables of Physical Compatibility) and visual tests performed in our quality control laboratory. Setting: 34 beds university hospital adult ICU. Main outcome measures: Percentage of compatibilities and incompatibilities between drugs administered in the same IVL. Results: We observed 1,913 associations of drugs administered together in the same IVL, 783 implying only two drugs. The average number of drugs per IVL was 3.1 ± 0.8 (range: 2-9). 83.2% of the drugs were given by continuous infusion, 14.3% by intermittent infusion and 2.5% in bolus. The associations observed allowed to form 8,421 pairs of drugs (71.7% drug-drug and 28.3% drug-solute). According to literature data, 80.2% of the association were considered as compatible and 4.4% incompatible. 15.4% were not interpretable because of different conditions between local practices and those described in the literature (drug concentration, solute, etc.) or because of a lack of data. After laboratory tests performed on the most used drugs (furosemide, KH2PO4, morphine HCl, etc.), the proportion of compatible TDA raised to 85.7%, the incompatible stayed at 4.6% and only 9.7% remain unknown or not interpretable. Conclusions: Nurses managed the administration of iv medications quite well, as only less than 5% of observed TDA were considered as incompatible. But the 10% of TDA with unavailable compatibility data should have been avoided too, since the consequences of their concomitant administration cannot be predictable. For practical reasons, drugs were analysed only by pairs, which constitutes the main limit of this work. The average number of drugs in the same association being three, laboratory tests are currently performed to evaluate some of the most observed three-drugs associations.

State of Iowa Long-Term Economic Recovery Strategy Prepared for the Economic Development Administration, U.S. Department of Commerce, October 2010

The Rebuild Iowa Office (RIO) continues to coordinate the state‘s recovery effort from the storms, tornadoes and floods of 2008. Much has been accomplished since the Office‘s last quarterly report was issued in July 2010. State funding has been disbursed to help Iowans with unmet needs and housing. Local governments and entities are utilizing millions of federal dollars so thousands of disaster-impacted homeowners can be offered a buyout. More infrastructure projects are under construction and new neighborhoods are being built with mitigation efforts in mind. However, as Iowa continues to celebrate many successes along the road to recovery, it must also address the numerous challenges that are encountered along the path. Recovering from the state‘s largest disaster must be looked at as a marathon, not a sprint. Over the past three months, the RIO has especially remained focused on helping small business owners impacted by the 2008 disasters. Many disaster-affected businesses have reopened their doors, however their debt load continues to be overwhelming and many still struggle with the timeliness of the disbursement of funds. This report describes how programs and recent modifications are working to assist recovering businesses. This report contains updates on housing progress while outlining the complexities behind certain programs and the bottlenecks communities are facing due to strict federal guidelines for implementation. This following pages also describe how Iowa is implementing Smart Planning principles, publicizing flood awareness through outreach efforts and preparing a blueprint for the state to follow when future disasters occur. As always, the RIO recognizes and thanks the countless leaders and front-line workers from local, regional, state and federal government, businesses, non-profit organizations and private citizens that have provided input, support and leadership. Their dedication to Iowa‘s disaster recovery has made the plans and projects on the following pages possible.

Federal Highway Administration Finding of No Significant Impact for the Council Bluffs Interstate System Improvements Project, August 23, 2012

FHWA and the Iowa Department of Transportation are proposing geometric and capacity improvements to the Interstate 29 and Interstate 80 mainline in Segment 3 and the I-80/I-29 East System interchange, the South Expressway interchange, the U.S. Highway 275 interchange, and the Madison Avenue interchange to to safely and efficiently of transportation in the City of Council Bluffs, the Iowa DOT is also proposing to eliminate several railroad alignments and to develop new, consolidated tracks in Segment 3.

Federal Highway Administration Finding of No Signification Impact, September 2011

Description of the Proposed Action The Iowa Department of Transportation (Iowa DOT) and the Federal Highway Administration (FHWA) propose to improve a 3.9-mile segment of Iowa Highway 86 (IA 86) from Iowa Highway 9 (IA 9) to near the Minnesota border within Dickinson County, Iowa (the Project). The existing IA 86 has narrow travel lanes and shoulders, steep foreslopes, and poor vertical alignment. Environmental Assessment Availability The Environmental Assessment (EA) for the Project was signed on June 30, 2011, and distributed to selected federal, state, and local resource agencies on July 5, 2011, for review and comment. A Notice of Public Hearing and Environmental Assessment Availability was published in the legal section of the Estherville Daily News on July 5, 2011, and the Ocheyedan Press-Melvin News and Dickinson County News on July 6, 2011. Review and Comment Period A review and comment period was established for receipt of comments on the EA, with an expiration date of August 8, 2011. A public hearing for the Project was held at the Dickinson County Courthouse on July 21, 2011. The public hearing used a combined open forum and formal format. A transcript of this meeting has been prepared and is available upon request.