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Include left News & Media
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News
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Recent Acquisition November 2006, Week02
10/11/2006 |
THE CHARTERED ACCOUNTANT OF
INDIA
Journal of the Institute of
Chartered Accountant of India
Volume 55, No. 05, November 2006
CAI
11/2006 |
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Corporate Governance
through Audit Committees
Sanjiv Agarwal
The Audit
Committee of the Board is today seen as a key fulcrum of any company. Being
mandatory under Clause 49, the Audit Committee can be of great help to Board in
implementing, monitoring and continuing good corporate governance practices to
the benefit of the company and its stakeholders. This article offers an overview
of the Audit Committee and its functions. |
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Corporate Governance and
Internal Control
Soundara Rajan
A part of Clause 49
pertaining to Indian corporate governance was recently amended in line with
international standards to include CEO/CFO certification. The Clause makes the
CEO/CFO responsible for not only establishing the internal control system but
also to evaluate its effectiveness for adequacy and to inform auditors and Board
about any deficiency or gap in the system. This article analyses Clause 49 and
details the expectation of the regulators, responsibility of the management, and
the guidelines to be followed by the auditors during financial
audit. |
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Customer Relationship
Management For Professionals
T. Murugan
Customer
Relationship Management (CRM) is the concept meant for the business community,
which can help them promote their business. Professionals like Chartered
Accountants, Company Secretaries, Lawyers may use the same concept to take their
professional practice to new heights. |
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The Basics of Six
Sigma
Jayant M. Ranade
Six Sigma's pedigree can be
traced to the concept of Total Quality Management (TQM), but it is different
from approaches like TQM, Business Process Reengineering (BPR), Benchmarking or
Business Excellence, in terms of the bottomline focus and intensity of
application. Industry experience has shown that Six Sigma does work. If applied
correctly, it can be the key to enhancing customer experience by adding to the
bottomline. |
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Special Economic Zone and
Tax Incentives
Chythanya K.K
The SEZ Act has been
enacted for the Establishment, Development and Management of SEZs for the
promotion of exports and for matters connected therewith or incidental thereto.
It is expected to bring together the respective efforts of the Central
Government and State Governments to achieve the intended objective of setting up
and ensuring smooth and successful functioning of SEZs. It provides exemption
from taxes, duties and cess leviable under various statutes. The SEZ Act
comprises income tax concessions for both SEZ units and SEZ
developers. |
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Telecommunication Services
are NotLiable to VAT
Virander Chauhan
Does the nature of
the transaction by which mobile phone connections are enjoyed fall under the
category 'sale' or is it a 'service', or is it both? This article looks at this
issue in the light of Supreme Court's observations and decision in the case of
BSNL and Others v. Union of India (SC) (2006) 145 STC
91. |
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Service Tax on Service of
Manpower Supply-A Scan
Tilak Chandna
Like any other
service that is taxed, the service of manpower supply also has its share of
intricacies as far as the issues of exemptions, credit and valuations are
concerned. This article looks into the doubts being expressed in quarters about
the very nature of the levy of service tax on the service of supplying manpower
and probes as to whether this levy covers every service for carrying out any
work involving the employment of
manpower. | |
SINGAPORE ACCOUNTANT
Vol. 22/No. 6 - November - December
2006
SIN.ACC 11-12/2006 |
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Measuring Performance in Services
Eric Harmon,
Scoot C. Hansel and Timothy E. Lukes
Services are more difficult to
measure and monitor than manufacturing processes are but executive can rein in
variance and boost productivity - if they implement rigorous
metrics. | |
THE ECONOMIST
November 4th-10th 2006
ECO
1-11/2006 |
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The vultures gather
America's mid-term
elections
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can retailers go global? |
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How to buy friends in
Russia |
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Time to worry about
Bangladesh |
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Kosovo's march to
independence |
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The real cost of climate
change | |
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