Traduction de «human asset accounting » (Anglais → Français) :

(Return tabled) Question No. 124 Hon. Judy Sgro: With regard to the Prime Minister’s undertaking to establish new mandatory reporting standards for Canadian extractive companies: (a) what steps has the government taken since the 39th G8 Summit to develop a comprehensive bill that would require Canadian companies to disclose any payments made to foreign governments; (b) what steps did the government take prior to the 39th G8 Summit to develop a comprehensive bill that would require Canadian companies to disclose any payments made to foreign governments; (c) does the Prime Minister’s commitment, as referred to in (a), apply exclusively to Canadian extractive corporations, (i) does it apply exclusively to Canadian corporations as regards ext ...[+++]ractive operations in foreign countries, (ii) what is the scope of said commitment; (d) has the government prepared or reviewed any draft bill that proposes to implement such reporting requirements as referred to in (a) and if so, to what extent has it consulted on this issue, (i) with whom, (ii) when; (e) has the government conducted or reviewed any studies regarding the effect of mandatory reporting requirements on increasing corporate accountability and combatting corruption; (f) has the government compiled or reviewed any other evidence regarding the effect of mandatory reporting requirements on increasing corporate accountability and combatting corruption; (g) has the Department of Justice been consulted with regard to the formulation of a comprehensive reporting regime that would apply to Canadian companies; (h) has the government consulted with the Department of Justice, or sought a legal opinion from any other source, as to the constitutionality of a mandatory disclosure regime as referred to in (a); (i) has the government expressed any position, either publically or internally, as to the constitutionality of such a mandatory disclosure regime as applied to Canadian companies; (j) has the government consulted with p ...

3. Is of the opinion that the EU should follow the example of the United States in enacting the Sergei Magnitsky Rule of Law Accountability Act of 2012 and adopt similar legislation at EU level, as an emblematic and operational framework establishing the link between corruption and breaches of human rights; calls, therefore, on the Council to adopt a decision establishing a common EU list of officials involved in the death of Sergei Magnitsky, in the subsequent judicial cover-up and in the ongoing and sustained harassment of his fami ...[+++]ly; adds that this Council Decision should impose targeted sanctions on those officials, such as an EU-wide visa ban and a freezing order on any financial assets that they or their immediate family may hold inside the European Union; calls on the Commission to draw up an action plan, with a view to creating a mechanism for listing and imposing similar targeted sanctions against officials of third countries (including police officers, prosecutors and judges) involved in grave human rights violations and judicial ‘ manipulations’ against whistleblowers, journalists reporting on corruption and human rights activists in third countries; stresses that criteria of inclusion on the list should be built up on the basis of well-documented, converging and independent sources and convincing evidence, allowing for mechanisms of redress for those targeted;

6. Regrets that on 24 May 2011 the Moscow City Court upheld the 27 December 2010 conviction of Mikhail Khodorkovsky and Platon Lebedev in the second criminal case against them; welcomes the 24 May 2011 declaration by Amnesty International that Khodorkovsky and Lebedev are henceforth considered to be Prisoners of Conscience; takes note of the ‘Sergei Magnitsky Rule of Law Accountability Act 2011’, the bill introduced in the US Congress to impose sanctions on certain Russian officials responsible for grave human rights violations, inc ...[+++]luding those responsible for human rights violations in the cases of Sergei Magnitsky and Mikhail Khodorkovsky, and applying travel ban and asset freeze on those who violate internationally recognised rights and freedoms;

120. Urges the Russian judicial authorities to press ahead with the investigation of the death on 16 November 2009 of Russian lawyer Sergey Magnitsky; deplores that this case is still an outstanding example of the serious shortcomings within the country's judicial system; regrets the situation that, while human rights defenders are often subject to a harsh treatment and trials that ignore the Russian Federation's Code of Criminal Procedure (such as its Article 72 in the case against Oleg Orlov of Memorial for slander), those guilty of aggressions against and even murder of human rights defenders, independent journalists and lawyers sti ...[+++]ll too often enjoy impunity; calls on the Council, in the absence of positive moves from the Russian authorities to cooperate and investigate the case of Sergey Magnitsky, to insist that the Russian authorities bring those responsible to justice and to consider imposing an EU entry ban for Russian officials involved in this case, and encourages EU law enforcement agencies to cooperate in freezing bank accounts and other assets of these Russian officials in all EU Member States;

Mr. Speaker, I have the honour to present in the House, in both official languages, the following reports of the Standing Committee on Public Accounts: the fourth report on Chapter 1, Gender-Based Analysis, of the Spring 2009 Report of the Auditor General of Canada; the fifth report of the committee on Chapter 1, Safeguarding Government Information and Assets in Contracting, of the October 2007 Report of the Auditor General of Canada; the sixth report of the committee on Chapter 3, Human ...[+++] Resources Management Foreign Affairs and International Trade Canada, of the May 2007 Report of the Auditor General of Canada; and, finally, the seventh report of the committee on Chapter 4, Interest on Advance Deposits from Corporate Taxpayers Canada Revenue Agency, of the Spring 2009 Report of the Auditor General of Canada.

The factors explaining why the Commission is unable to provide a reliable value for its assets include the following: the accounting officer does not have the information received under control; the regulatory framework is inadequate (as regards accounting principles, the drawing up of financial statements, inventories, insurance cover, responsibility for protection of assets); there were shortcomings in the information provided in the notes to the balance sheet, the monitoring of leased items, the budgetary nomenclature used and the implementation of the bud ...[+++]get; the human resources available for managing the whole Brussels inventory are limited; unreliability of the data input to SYSBIEN; the unsuitability of the SINCOM accounting system as a way of ensuring that an item is inventoried.