Now showing items 8306-8325 of 11024

    • Safe Hands

      Transparency International (Transparency International, 2011-08-16)
      We have drawn up recommendations to help FIFA undertake fundamental change and regain trust in the aftermath of recent controversies. The recommendations draw on our long experience in advising governments, businesses and organisations that seek to be more accountable, as well as tools we’ve developed to strengthen organisational integrity and reduce opportunities for corruption. Taken together, these approaches can bring more transparency to world football.
    • Safeguarding Trust

      Abbott Laboratories
      "These basic guidelines are spelled out in this updated “Code of Business Conduct.” All Abbott officers, employees, contract workers and agents are required to read, understand and abide by the standards of this Code. The Code makes it clear that we do not tolerate illegal or unethical behavior in any of our business dealings. I urge you to discuss any questions you may have about interpreting or applying the Code with your manager or members of our Office of Ethics and Compliance, who can provide assistance and guidance. These and other resources are described in this booklet. The communication of this Code is part of our ongoing effort to ensure a workplace and workforce that are fully committed to honesty, fairness and integrity. Such ethical conduct honors Abbott’s 115-year legacy of making a positive difference in the health of people around the world."
    • Safeguards and Sustainability Policies in a Changing World : An Independent Evaluation of World Bank Group Experience

      Independent Evaluation Group (Washington, DC: World Bank, 2010)
      The World Bank Group's (WBG) safeguards and sustainability policies were put in place to prevent or mitigate adverse impacts of its projects on people and the environment. These goals remain critical given current environmental and social trends. Recent global experience in the financial and environmental arenas demonstrates clearly the need to put in place and enforce regulatory frameworks that balance costs and benefits, both private and social. This evaluation looks, for the first time, at the full set of safeguards and sustainability policies used in the WBG including the World Bank, the International Finance Corporation (IFC), and the Multilateral Investment Guarantee Agency (MIGA). The findings are intended to inform ongoing reviews of policies and strategies across the WBG, with an eye toward greater effectiveness in achieving environmental and social outcomes.
    • Safeguards and Sustainability
 Policies in a Changing World : An Independent Evaluation of
 World Bank Group Experience

      Independent Evaluation Group (Washington, DC: World Bank, 2012-03-19)
      The World Bank Group's (WBG)
 safeguards and sustainability policies were put in place to
 prevent or mitigate adverse impacts of its projects on
 people and the environment. These goals remain critical
 given current environmental and social trends. Recent global
 experience in the financial and environmental arenas
 demonstrates clearly the need to put in place and enforce
 regulatory frameworks that balance costs and benefits, both
 private and social. This evaluation looks, for the first
 time, at the full set of safeguards and sustainability
 policies used in the WBG including the World Bank, the
 International Finance Corporation (IFC), and the
 Multilateral Investment Guarantee Agency (MIGA). The
 findings are intended to inform ongoing reviews of policies
 and strategies across the WBG, with an eye toward greater
 effectiveness in achieving environmental and social outcomes.
    • Safer Homes, Stronger Communities : A Handbook for Reconstructing after Natural Disasters

      Jha, Abhas K.; Sena, Stephen; Phelps, Priscilla M.; Pittet, Daniel; Barenstein, Jennifer Duyne (World Bank, 2010)
      Safer homes, stronger communities: a handbook for reconstructing after disasters was developed to assist policy makers and project managers engaged in large-scale post-disaster reconstruction programs make decisions about how to reconstruct housing and communities after natural disasters. As the handbook demonstrates, post-disaster reconstruction begins with a series of decisions that must be made almost immediately. Despite the urgency with which these decisions are made, they have long-term impacts, changing the lives of those affected by the disaster for years to come. As a policy maker, you may be responsible for establishing the policy framework for the entire reconstruction process or for setting reconstruction policy in only one sector. The handbook is emphatic about the importance of establishing a policy to guide reconstruction. Effective reconstruction is set in motion only after the policy maker has evaluated his or her alternatives, conferred with stakeholders, and established the framework and the rules for reconstruction. As international experience and the examples in the handbook clearly demonstrate, reconstruction policy improves both the efficiency and the effectiveness of the reconstruction process. In addition to providing advice on the content of such a policy, the handbook describes mechanisms for managing communications with stakeholders about the policy, for improving the consistency of the policy, and for monitoring the policy's implementation and outcomes.
    • Safer Homes, Stronger Communities : A
 Handbook for Reconstructing after Natural Disasters

      Phelps, Priscilla M.; Barenstein, Jennifer Duyne; Jha, Abhas K.; Pittet, Daniel; Sena, Stephen (World Bank, 2010)
      Safer homes, stronger communities: a
 handbook for reconstructing after disasters was developed to
 assist policy makers and project managers engaged in
 large-scale post-disaster reconstruction programs make
 decisions about how to reconstruct housing and communities
 after natural disasters. As the handbook demonstrates,
 post-disaster reconstruction begins with a series of
 decisions that must be made almost immediately. Despite the
 urgency with which these decisions are made, they have
 long-term impacts, changing the lives of those affected by
 the disaster for years to come. As a policy maker, you may
 be responsible for establishing the policy framework for the
 entire reconstruction process or for setting reconstruction
 policy in only one sector. The handbook is emphatic about
 the importance of establishing a policy to guide
 reconstruction. Effective reconstruction is set in motion
 only after the policy maker has evaluated his or her
 alternatives, conferred with stakeholders, and established
 the framework and the rules for reconstruction. As
 international experience and the examples in the handbook
 clearly demonstrate, reconstruction policy improves both the
 efficiency and the effectiveness of the reconstruction
 process. In addition to providing advice on the content of
 such a policy, the handbook describes mechanisms for
 managing communications with stakeholders about the policy,
 for improving the consistency of the policy, and for
 monitoring the policy's implementation and outcomes.
    • Safety at the Sharp-End: A Case Study in the Gas Sector

      Guarnieri, Franck; Blazsin, Hortense; Martin, Christophe (2013-09-29)
      Not only have risks become fundamentally unique and unpredictable, they also cannot all be anticipated when work is planned. Some risks can only be managed when they occur, by those who are facing them on the ground when they occur, most often field operators. These workers must have the capacity to identify, analyse and make decisions in order to avoid a deterioration of the situation. However, such capabilities are generally expected of managers, rather than field operators. Our working hypothesis therefore relates to this "managerialisation" of technical staff, and what it actually means in terms of professionalism and the relationship of both field workers and their supervisors to their work. This paper examines the tensions that underlie this managerialisation. It summarises the results of an initial phase of exploratory research and presents the theoretical and methodological approaches that will be implemented in subsequent work.
    • Safety at the Sharp-End: A Case Study in the Gas Sector

      Centre de recherche sur les Risques et les Crises (CRC); MINES ParisTech - École nationale supérieure des mines de Paris; Guarnieri, Franck; Martin, Christophe; Blazsin, Hortense (CRC PressHAL CCSD, 2013-09-29)
      International audience
    • Safety Nets and Safety Ropes : Who Benefited from Two Indonesian Crisis Programs—The "Poor" or the "Shocked"?

      Pritchett, Lant; Suryahadi, Asep; Sumarto, Sudarno (World Bank, Washington, DC, 2015-01-28)
      Imagine several mountain climbers, scaling a cliff face, who want protection from falling. One way to protect them would be to place a net at the bottom of the cliff to catch any climber just before he hits the ground. Another would be to provide a rope, and a set of movable devices that can be attached to the cliff; as the climbers scale the cliff, they attach the rope at higher levels, so that if a climber falls, he falls only by the length of the rope. In this paper, the :safety net" guarantees against a fall past an absolute level; the "safety rope" guarantees against a fall of more than a given distance. The safety net is concerned with an increase in poverty; the safety rope mitigates risk through social insurance, or social protection. Calculations of the benefit incidence, and targeting effectiveness of safety net programs, typically examine only the relationship between a household's current expenditures, and program participation. But in programs that respond to an economic shock, or intend to mitigate household risk, it is not only the current level of expenditures that matters, but also changes in expenditures. Safety net programs may intend to benefit only the currently poor; programs to mitigate shocks ("safety rope" programs) may intend to provide transfers to those whose incomes have fallen, even if they have not fallen below an absolute poverty threshold. The authors examine the targeting performance of tow programs, created to respond to the social impacts of Indonesia's crisis. They find strong evidence that one program, subsidized sales of rice targeted to the permanently poor, was only weakly related to the shock in consumption spending. A job creation program was much more responsive to changes in spending. A Household that started in the third quintile in expenditures in 1997, and fell to the lowest quintile between 1997, and 1998, was four times as likely to have participated in the job creation program as a household starting in the third quintile in 1997, but experiencing a positive shock. But the household experiencing a negative shock, was only fifty percent more likely to have received subsidized rice, than a household experiencing a positive shock.
    • Salariés courageux oui, mais héros ou délateurs ?

      de Bry, Françoise (2008)
      RésuméL’introduction d’un système de whistleblowing (alerte éthique) dans les entreprises françaises est consécutive à la promulgation de la loi américaine Sarbanes-Oxley (2002). Définie comme la dénonciation par le salarié d’actes non conformes aux règles (financières ou comptables pour la loi SOX, mais pouvant s’étendre à toutes actions illégales dans l’organisation), l’alerte éthique suscite des craintes auprès des chefs d’entreprises, des responsable syndicaux, du personnel politique quant à son application ... ?Après avoir établi une cartographie mondiale des pratiques du whistleblowing dans le monde (hors France et États-Unis), nous étudions ensuite son fonctionnement aux USA. Enfin, nous nous interrogeons sur les difficultés de transposer le modèle américain en France compte tenu des contraintes culturelles et juridiques françaises auxquelles les entreprises sont confrontées et sur les moyens de sa mise en œuvre.
    • Samoa Public Expenditure Review Notes : Taking Stock of Expenditure Trends from FY06-FY12

      World Bank (Washington, DC, 2014-05-12)
      Samoa's fiscal position and the
 structure of its budget have evolved markedly in recent
 years. Samoa had built up sufficient fiscal space in the
 early to mid-2000s to be able to respond to a major
 exogenous shock. The objective of the public expenditure
 review (PER) notes is to assist the Government of Samoa
 (GoS) in taking stock of the evolving expenditure trends in
 recent years and to strengthen the analytical basis for the
 management of public expenditure. Financial management
 information systems (FMIS) data was consistently classified
 and supplemented with project grant and loan related data
 from ministry of finance accounts to compile a full database
 of domestically and externally funded expenditure. The
 analysis of the public wage bill combines FMIS data with
 data from the payroll system. It also incorporates payroll
 data from the accounts of the largest public agencies to
 present approximate estimates of payroll trends for the
 whole government for the first time. This note will look
 backwards to take stock of the factors that accounted for
 fiscal expansion since FY2006, and look ahead to highlight
 the impact of cyclone Evan on the fiscal position from 2013
 onwards. The first part of the note will review trends in
 public expenditure, revenues, grants, financing, and budget
 execution to provide insight into which aspects resource
 allocation have changed the most in real terms from 2006 to
 2012, and decompose trends to identify the main drivers of
 growth in the budget. The second part of the note focuses on
 the impact of cyclone Evan on Samoa's fiscal position
 from 2013 onwards, and presents projections of the fiscal
 path in long-term in light of higher deficit and debt levels.
    • Sampling of Global Case Studies Highlighting Innovative Approaches to Sustainability in Urban Areas

      Armendaris, Fernando; Gashi, Drilon; Santos, Valerie (World Bank, Washington, DC, 2015)
      The majority of the world is now urban. Cities are attracting people because they are centers for economic activity and can offer a higher quality of life: there are more jobs, more services available, transport options to move within the city, trade, knowledge exchange, and connections to other cities and countries. As a result, in 2050, two-thirds of the world population is expected to live in cities. Cities around the world are implementing innovative ideas to efficiently manage urbanization. They are facing challenges head on and placing themselves on a path toward sustainability. Increasingly, city governments are becoming empowered administratively and financially to be able to serve their growing populations, offering good public transport options, access to clean water, effective waste management, and other essential basic services. This booklet of case studies showcases cities in developing countries that are implementing bold ideas with the objective of achieving environmental, economic and social sustainability. In all the stories included, the World Bank Group has been able to work alongside the cities to help them meet their goals by offering a number of services. These case studies show what a wide variety of cities have achieved in this endeavor, with clear and measurable results. Cities have responded to the new challenges and opportunities of rapid urbanization by spurring innovation to improve services, create jobs, and enhance livability for future generations.
    • Sana'a : A City Development Strategy

      World Bank (Washington, DC, 2009-10-05)
      Sana'a is located in an upland
 basin at an altitude of 2300 meters within a mountainous and
 semi-arid region of Yemen. Because of its high altitude, the
 city enjoys a moderate climate year around. The main rainy
 season is in summer. The nearest port is Hodeidah, roughly
 250 kilometers away. Bound by mountains and steep slopes to
 the east and west, the city has few options but to expand
 primarily along its north and south axes within its basin.
 In September 2005 the Sana'a Local Council convened a
 workshop to initiate the city development strategy (CDS)
 process, in coordination with The World Bank and the Arab
 Urban Development Institute (AUDI). Funding and
 organizational aspects of the CDS were approved in October
 2006 by the Cities Alliance, and the CDS process was
 launched under the leadership of H.E. the Minister of State
 and Mayor of Sana'a. This publication seeks to
 summarize the main outcomes of the studies, discussions, and
 strategic planning accomplished during Sana'a CDS
 process. Moreover, it aims to serve as a guide for the
 city's local economic development that is presented in
 a manner that is accessible to a broad audience.
    • Sanitation and Water for All

      UNICEF; World Bank (World Bank, Washington, DC, 2017-04-18)
      The global commitment to bring universal
 access to safely managed water supply and sanitation by 2030
 set by the Sustainable Development Goals (SDGs) poses an
 unprecedented challenge. Strong political leadership will be
 required to bring about sector-wide changes in governance
 and building technical and administrative capacity at scale.
 This will pave the way for building, operating, and
 maintaining cost-effective infrastructure to supply improved
 and sustained services. The current model of sector finance
 is insufficient for reaching thee goals. Four interlinked
 priority actions should be taken to tackle this challenge:
 (1) make more efficient use of existing resources; (2) use
 public funds in a more targeted manner; (3) attract domestic
 commercial finance; and (4) focus on de-risking the sector.
 Through these steps, countries will be able to leverage each
 dollar of public funds to crowd in commercial finance, which
 will have significant and long-term benefits for the sector.
 Countries should aim to slowly and incrementally introduce
 commercial finance to the sector, and can ease the
 transition through a range of available tools.
    • Sanitation and Water for All : Priority Actions for Sector Financing

      World Bank; UNICEF (World Bank, Washington, DC, 2017-04-18)
      The global commitment to bring universal
 access to safely managed water supply and sanitation by 2030
 set by the Sustainable Development Goals (SDGs) poses an
 unprecedented challenge. Strong political leadership will be
 required to bring about sector-wide changes in governance
 and building technical and administrative capacity at scale.
 This will pave the way for building, operating, and
 maintaining cost-effective infrastructure to supply improved
 and sustained services. The current model of sector finance
 is insufficient for reaching thee goals. Four interlinked
 priority actions should be taken to tackle this challenge:
 (1) make more efficient use of existing resources; (2) use
 public funds in a more targeted manner; (3) attract domestic
 commercial finance; and (4) focus on de-risking the sector.
 Through these steps, countries will be able to leverage each
 dollar of public funds to crowd in commercial finance, which
 will have significant and long-term benefits for the sector.
 Countries should aim to slowly and incrementally introduce
 commercial finance to the sector, and can ease the
 transition through a range of available tools.
    • Sao Tome and Principe Country Opinion Survey Report (July 2012 - June 2013)

      World Bank Group (Washington, DC, 2014-03-14)
      The Country Opinion Survey for FY2012 in Sao Tome and Principe assists the World Bank Group (WBG) in gaining a better understanding of how stakeholders in Sao Tome and Principe perceive the WBG. It provides the WBG with systematic feedback from national and local
    • SASB: A Pathway to Sustainability Reporting in the United States

      Schooley, Diane K.; English, Denise M. (ScholarWorks, 2015-04-01)
      Sustainability reporting may be gaining in popularity around the world, but U.S. companies lag behind their peers in adoption. The Sustainability Accounting Standards Board's (SASB) new integrated standards may be just the ticket to getting U.S. companies on board. This article discusses the advantages of reporting under SASB standards and examines those standards in detail. It concludes with a comparison of the SASB standards to the Global Reporting Initiative (GRI) and the International Integrated Reporting Council (IIRC), the other leading worldwide frameworks for sustainability reporting.
    • Saving the companies affected by the current economic crises – at the hand of stakeholders and accounting professionals

      Andreea Paula Dumitru (Nicolae Titulescu University, 2013-05-01)
      The current economic environment is characterized by uncertainties related to price volatility, difficulties in the valuation of financial instruments, as well as of assets and liabilities in general. More and more companies face liquidity issues that could even threaten their existence. Under these circumstances, saving such companies becomes a major concern for the ones directly interested, “survival” being the term most used in the current state of the world’s economy. In the context of this economic turmoil at international level, the main stakeholders and the accountants professionals find themselves in the position of revising their procedures, objectives, strategies, but also their behaviour, their attitude in general, in order to limit or even eliminate the negative consequences of the financial crisis. From our perspective, the communication among company, stakeholders, and auditors represents the fundament of a successful business strategy. However, communication difficulties could be encountered, especially under conditions of uncertainty and crisis. The present article intends to identify the opportunities and threats generated by the economic crisis and to analyze the information flows among company, stakeholders and accountants professionals under circumstances in which the going concern assumption is threatened. Our paper emphasizes the importance of communication among company, stakeholders, and auditors in saving the firms affected by the economic crisis.