Traduction de «Comptabilité de responsabilité personnelle » (Français → Anglais) :

responsibility accounting

personal responsibility

be personally liable

responsibility accounting

responsibility accounting

An Act respecting Gaspésie Mining Company Limited (No Personal Liability) and Sembec Inc.

responsibility accounting | activity accounting | profitability accounting | responsibility costing

27. Acknowledges the delicate problem of organisers’ personal liability with regard to data protection when collecting signatories’ personal data, and proposes that the range of data required be reduced and that the wording of Article 13 of Regulation (EU) No 211/2011, on liability, be changed to make it clear that personal liability is not unlimited; proposes, to this end, that citizens' committees be able to acquire legal personality and that inspiration be drawn from Article 3 of Directive 2008/99/EC of the European Parliament and of the Council of 19 November 2008 on the protection of the environment through criminal law, with a vie ...[+++]w to establishing that organisers are responsible only for acts which are ‘unlawful and committed intentionally or with at least serious negligence’;

Professional liability exists on three levels: first, the personal liability of the negligent party or supervisor; second, the joint and several liability shared by co-defendants; and third, the liability of a professional firm which spills over to expose individual assets of all partners whether they are personally at fault or not.

The compulsory exposure of joint and several liability to partners and personal liability to partners (even if uninvolved in the matter), and personal liability for mere error, omission or exercise of judgment is unique to the traditional professional relationship (154)

48. Is concerned by the excessive administrative burden of FP7; stresses that simplification measures that do not require a change of regulation should be implemented as soon as possible, while respecting simplicity, stability, consistency, legal certainty, transparency, excellence and trust, and encourages the Commission to explore further simplification measures, including contributions in kind by applicants, as well as a further alignment with calculation and accounting methods used in national funding systems; calls on the Commission to take urgent measures to significantly shorten the time from application to grant, reduce bureauc ...[+++]ratic procedures for preparing, submitting and assessing project (including through the use of an EU application portal based on the equivalent U.S. model), reduce the number of periodic financial status reports and auditing documents per reporting period, and find a better balance between research risk and control; stresses that a risk-averse culture of EU research funding would prevent financing of high-risk research ideas with the highest potential for breakthroughs, and therefore suggests that a trust-based approach with higher tolerance for risk and failure should be taken, as opposed to a purely results-based approach which could hamper innovative research; recommends a simplified interpretation and further clarification of the definition of eligible costs; supports the proposal to review the Financial Regulation to simplify procedures and calls for the revision and/or extended interpretation of the EU Staff Regulations on the issue of personal liability; calls for more precise, consistent and transparent procedural rules for audits, including by using less random sampling and more realistic criteria, such as the experience of participants and the background of errors and compliance;