Nomination of Arnold G. Holz to be chief financial officer of NASA : hearing before the Committee on Commerce, Science, and Tranpsortation, United States Senate, One Hundred Third Congress, second session, April 13, 1994.

Shipping list no.: 94-0395-P.

Chief financial officer's report to management /

Description based on: [FY 1992]; title from cover.

Nominations of John Hammerschmidt to be a member of the National Transportation Safety Board, Jeffrey Runge to be Administrator of the National Highway Traffic Safety Administration, Nancy Victory to be Assistant Secretary of Commerce for Communications and Information, and Otto Wolff to be Assistant Secretary of Commerce and Chief Financial Officer : hearing before the Committee on Commerce, Science, and Transportation, United States Senate, One Hundred Seventh Congress, first session, Wednesday, August 1, 2001.

Distributed to some depository libraries in microfiche.

Associations between SOX 404 opinions and auditors, audit committees, and executives

This dissertation examined three issues associated with Section 404 of the Sarbanes-Oxley Act (SOX) that are of current interest to regulators and the accounting profession. For the first essay, I examined auditor changes from 2003 to 2005 for 2,454 non-financial firms that filed their initial SOX 404 opinions prior to July 1, 2005. My results showed that there is a significant association between the receipt of an adverse SOX 404 opinion and auditor resignations - both before and after the issuance of the SOX 404 opinion. The data related to auditor dismissals show that clients are not successful in opinion shopping, since clients dismissing the auditor before the SOX 404 report also are more likely to receive an adverse SOX 404 opinion than clients not changing auditors. My second essay examined the relation between audit committee characteristics and changes in material weaknesses in internal control over financial reporting under the new SOX regime. My results showed that improvements in internal control in the second year of SOX are associated with: (1) the number of audit committee members and (2) financial expertise of audit committee members. My third essay examined the relation between the appointment of the new executives and the subsequent receipt of initial section 404 of SOX opinions. My results showed that adverse SOX 404 reports will be more likely at firms that recently hired a new chief financial officer (CFO).

Corporate Education and the Role of the Chief Learning Officer

This paper aims to present an overview on characteristics, roles and responsibilities of those who arc in charge. of the Corporate Educational Systems in several organizations from distinct industries in Brazil, based on a research carried out by the authors. The analysis compares what is available in the literature on this subject so that it may provide insights on how Brazilian companies have dealt with the difficult task of developing competences in their employees. Special attention is given to the Chief Learning Officer`s role (or the lack of it) - someone who was supposed to be in charge of the employees` development processes in a given organization. The results show that this role has not been a clear or unanimous concept yet, neither in terms of the functions to be performed nor the so-called strategic importance given to this sort of executive. This research is both exploratory and descriptive, and due to the use of intentional sample, the inferences are limited. Despite these limitations, its comments may enrich the discussion on this subject.

Liderança estratégica como diferencial competitivo nas empresas : análise da liderança de Zeinal Bava na Portugal Telecom

Mestrado em Gestão e Empreendedorismo

Factors Affecting Audit Quality in the 2007 UK Regulatory Environment: Perceptions of Chief Financial Officers, Audit Committee Chairs and Audit Engagement Partners

In line with global changes, the UK regulatory regime for audit and corporate governance has changed significantly since the Enron scandal, with an increased role for audit committees and independent inspection of audit firms. UK listed company chief financial officers (CFOs), audit committee chairs (ACCs) and audit partners (APs) were surveyed in 2007 to obtain views on the impact of 36 economic and regulatory factors on audit quality. 498 usable responses were received, representing a response rate of 36%. All groups rated various audit committee interactions with auditors among the factors most enhancing audit quality. Exploratory factor analysis reduces the 36 factors to nine uncorrelated dimensions. In order of extraction, these are: economic risk; audit committee activities; risk of regulatory action; audit firm ethics; economic independence of auditor; audit partner rotation; risk of client loss; audit firm size; and, lastly, International Standards on Auditing (ISAs) and audit inspection. In addition to the activities of the audit committee, risk factors for the auditor (both economic and certain regulatory risks) are believed to most enhance audit quality. However, ISAs and the audit inspection regime, aspects of the ‘standards-surveillance compliance’ regulatory system, are viewed as less effective. Respondents commented that aspects of the changed regime are largely process and compliance driven, with high costs for limited benefits, supporting psychological bias regulation theory that claims there is overconfidence that a useful regulatory intervention exists.

Chief Medical Officer (CMO) - Letters and Urgent Communications

Chief Medical Officer - Letters and Urgent Communications

Report of the Chief Medical Officer (CMO) 2001 (PDF 1.18 MB)

Chief Medical Officer Annual Report 2001

Chief Medical Officer (CMO) Updates

Department of Health, Social Services and Public SafetyInformation OfficeC5.20Castle BuildingsStormontBelfastBT4 3SQ

Annual Report of the Chief Medical Officer for the year 2000

This is the second in a series of annual reports from the Office of the Chief Medical Officer. It takes as its theme the issue of child health. The report seeks to identify and analyse child health status, child health services and the broader socio-economic determinants of child health Download the Report here

Annual Report of the Chief Medical Officer for the year 2001

Annual Report of the Chief Medical Officer for the year 2001 The Chief Medical Officer's report 2001 is being presented in the context of the publication in November 2001 of the Health Strategy Quality and Fairness: A Health System for You. This strategy was developed after the most intensive consultation process ever undertaken by the Department of Health and Children and: Click here to download PDF 883kb

Annual Report of the Chief Medical Officer for the year 2001

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Annual Report of the Chief Medical Officer for the year 1999

The general purpose of the Report is: To make a contribution to the debate on issues relevant to the development of public health policy. To describe aspects of the health status of the Irish people by reference to certain indicators of mortality and lifestyle. To identify particular factors which are relevant to the major disease entities affecting the Irish population. To identify a specific theme of particular contemporary relevance to health in Ireland Download the Report here

Office of the Chief Information Officer, Performance Plan, FY2015

Agency Performance Plan