Social Audits
The Social Responsibility Audit
The concept of social accounting encompasses the process of attempting to measure the value of intangible assets such as intellectual capital, customer and vendor loyalty, employee satisfaction and creative “synergy”, and community support.
Beyond the impact of financial statements as a tool for assessing corporate performance, the social responsibility audit report is designed to integrate the impact of intangible assets on stakeholders by providing them with reliable social performance achievements contrasted against generally accepted social responsibility criteria.
The technology of assessing corporate performance, beyond the financial statements, requires a multi-disciplinary audit team including accountants, behavioral science practitioners, attorneys and engineers.
Within the past ten years, greater focus has been leveled at corporate performance in “green” terms by the Generation of the Sixties whose ethical foundations hold corporate behavior to higher standards than the “Aerospace” Generation. The so called Baby Boomers, now wealthy and seasoned, continue to assert core ethical values as a paradigm for daily behavior.
Consequently, unprecedented private and public funds are being devoted to projects perceived as "”socially responsible”...all this without a clearly defined body of criteria for what constitutes such behavior and without much accountability for those self-interested organizations holding themselves out as “socially responsible” even for organizations which have traditionally been viewed in such terms.
The purpose of the Social Responsibility Audit is to validate corporate performance against generally accepted criteria and report to the stakeholders the extent to which the auditee organization “walks its talk”.
Competence
• The engagement shall be performed by a practitioner having adequate technical training and proficiency in the attest function.
• The engagement shall be performed by a practitioner having adequate knowledge in the subject matter of the assertion.
• The practitioner shall perform an engagement only if he or she has reason to believe that the following two conditions exist:
o The assertion is capable of evaluation against reasonable criteria that either have been established by a recognized body or are stated in the presentation of the assertion in a sufficiently clear and comprehensive manner for a knowledgeable reader to be able to understand them.
o The assertion is capable of reasonably consistent estimation or measurement using such criteria.
Independence
• In all matters relating to the attest engagement, an independence in mental attitude shall be maintained by the practitioner who shall not have participated in the development of the assertion.
Due Care
• Due professional care shall be exercised in the performance of the engagement.
Planning
• The work shall be adequately planned and assistants, if any, shall be properly supervised.
Control Structure
• A sufficient understanding of the communications and control structures is to be obtained to plan the audit and to determine the nature, timing, and extent of tests to be performed.
Evidence
• Sufficient evidence shall be obtained to provide a reasonable basis for the conclusion that is expressed in the report.
Standards of Reporting
• The report shall identify the assertion being reported on and state the character of the engagement.
• The report shall state the practitioner’s conclusion about whether the assertion is presented in conformity with the established or stated criteria against which it was measured.
• The report shall state all of the practitioner’s significant reservations about the engagement and the presentation of the assertion.
• The report on an engagement to evaluate an assertion that has been prepared in conformity with agreed-upon criteria or on an engagement to apply agreed-upon procedures should contain a statement limiting its use to the parties who have agreed upon such criteria or procedures.
Sunday, September 6, 2009
Saturday, September 5, 2009
Sunday, August 30, 2009
Useful tips for Win Xp users
Useful tips for Win Xp users
1)Error "Registry Editing has been disabled by your administrator"
If the following error message is displayed when you start the Registry Editor (regedit.exe):
“Registry Editing has been disabled by your administrator”
This error occurs if the DisableRegistryTools Policy is enabled.
IMPORTANT: If this policy was enabled in your system (not connected to a corporate network) without you doing anything or without your knowledge, then it's highly likely that a Virus has blocked the usage of Registry Editor (Regedit.exe) in your system by enabling the DisableRegistryTools policy via the registry. It's highly recommended that you perform a thorough checkup of your system immediately. Steps listed in this article will help you unblock the Registry Editor, but that does not remove the Virus (if any) from your system.
Removing the DisableRegistryTools restriction
For standalone Windows XP systems, perform the steps below to remove the registry editing restrictions.
Method 1: Using the REG.EXE console tool
1. Click Start, Run and type this command:
REG add HKCU\Software\Microsoft\Windows\CurrentVersion\Policies\System /v DisableRegistryTools /t REG_DWORD /d 0 /f
You should be able to launch the Registry Editor.
Method 2: Using the Group Policy Editor (Windows XP Professional only)
• Click Start, Run and type gpedit.msc and press ENTER
• Go to the following location:
User Configuration | Administrative Templates | System
• Double-click Disable registry editing tools and set it to Not Configured
• Exit the Group Policy Editor
Note: If the setting already reads Not Configured, set it to Enabled, and click Apply. Then revert it back to Not Configured. This ensures that the DisableRegistryTools registry value is removed successfully.
2) Message: "The command prompt has been disabled by your administrator"
When you attempt to run CMD.exe or a batch file, you may receive the message "The command prompt has been disabled by your administrator". This is caused by restrictions placed in Registry. DisableCMD value is set to 1 or via Group Policy. To enable Task Manager, try any of these methods:
Method 1: Using the console registry tool
• Click Start, Run and type this command exactly as given below: (better - Copy and paste)
REG add HKCU\Software\Policies\Microsoft\Windows\System /v DisableCMD /t REG_DWORD /d 0 /f
Method 2: Edit the registry directly
• Open Registry Editor (Regedit.exe) and navigate to:
[HKEY_CURRENT_USER\Software\Policies\Microsoft\Windows\System]
• In the right-pane, double-click DisableCMD and set it's data to 0
Method 3: Using Group Policy Editor in Windows XP Professional.
• Click Start, Run, type gpedit.msc and click OK.
• Navigate to User Configuration \ Administrative Templates \ System
• Double-click the Prevent access to the command prompt
You can then disable or set the policy to Not Configured. Disabling or setting this policy to Not Configured should solve the problem.
3) How to reinstall System Restore in Windows XP?
System Restore is one of the most useful tools available in Windows XP, which can help you restore the computer to an earlier state, when a problem occurs in your computer. There are situations where you are required to reinstall System Restore in order to restore its functionality. This article explains how to reinstall System Restore using the INF file.
Caution: The following procedure will remove all the existing System Restore points, and resets the System Restore drive monitoring options to defaults (monitors all drives by default.)
Reinstalling System Restore
1. Click Start, Run and type %Windir%\INF
2. Locate the SR.INF file. If you have configured Windows Explorer to hide known file extensions, the file may show up as SR. To see the file extensions for all file types, then try this:
• On the Tools menu in My Computer, click Folder Options.
• Click the View tab.
• Clear the Hide extensions for known file types check box.
3. Right-click the SR.INF file, and then click Install
4. Windows will now attempt to reinstall System Restore, and may prompt you for the Windows installation source path. Point to %Windir%\ServicePackFiles folder, or insert your slipstreamed Windows XP (matching the Service Pack level of your system.)
5. System Restore core files will be reinstalled. Restart Windows when prompted.
Alternately, you can reinstall System Restore using the following command line:
rundll32.exe advpack.dll,LaunchINFSection %Windir%\Inf\sr.inf
Note:
Let's Stand Against all types of Ragging activities in colleges and Universities across India..Contact AntiRagging Help line No in India:18001805522
1)Error "Registry Editing has been disabled by your administrator"
If the following error message is displayed when you start the Registry Editor (regedit.exe):
“Registry Editing has been disabled by your administrator”
This error occurs if the DisableRegistryTools Policy is enabled.
IMPORTANT: If this policy was enabled in your system (not connected to a corporate network) without you doing anything or without your knowledge, then it's highly likely that a Virus has blocked the usage of Registry Editor (Regedit.exe) in your system by enabling the DisableRegistryTools policy via the registry. It's highly recommended that you perform a thorough checkup of your system immediately. Steps listed in this article will help you unblock the Registry Editor, but that does not remove the Virus (if any) from your system.
Removing the DisableRegistryTools restriction
For standalone Windows XP systems, perform the steps below to remove the registry editing restrictions.
Method 1: Using the REG.EXE console tool
1. Click Start, Run and type this command:
REG add HKCU\Software\Microsoft\Windows\CurrentVersion\Policies\System /v DisableRegistryTools /t REG_DWORD /d 0 /f
You should be able to launch the Registry Editor.
Method 2: Using the Group Policy Editor (Windows XP Professional only)
• Click Start, Run and type gpedit.msc and press ENTER
• Go to the following location:
User Configuration | Administrative Templates | System
• Double-click Disable registry editing tools and set it to Not Configured
• Exit the Group Policy Editor
Note: If the setting already reads Not Configured, set it to Enabled, and click Apply. Then revert it back to Not Configured. This ensures that the DisableRegistryTools registry value is removed successfully.
2) Message: "The command prompt has been disabled by your administrator"
When you attempt to run CMD.exe or a batch file, you may receive the message "The command prompt has been disabled by your administrator". This is caused by restrictions placed in Registry. DisableCMD value is set to 1 or via Group Policy. To enable Task Manager, try any of these methods:
Method 1: Using the console registry tool
• Click Start, Run and type this command exactly as given below: (better - Copy and paste)
REG add HKCU\Software\Policies\Microsoft\Windows\System /v DisableCMD /t REG_DWORD /d 0 /f
Method 2: Edit the registry directly
• Open Registry Editor (Regedit.exe) and navigate to:
[HKEY_CURRENT_USER\Software\Policies\Microsoft\Windows\System]
• In the right-pane, double-click DisableCMD and set it's data to 0
Method 3: Using Group Policy Editor in Windows XP Professional.
• Click Start, Run, type gpedit.msc and click OK.
• Navigate to User Configuration \ Administrative Templates \ System
• Double-click the Prevent access to the command prompt
You can then disable or set the policy to Not Configured. Disabling or setting this policy to Not Configured should solve the problem.
3) How to reinstall System Restore in Windows XP?
System Restore is one of the most useful tools available in Windows XP, which can help you restore the computer to an earlier state, when a problem occurs in your computer. There are situations where you are required to reinstall System Restore in order to restore its functionality. This article explains how to reinstall System Restore using the INF file.
Caution: The following procedure will remove all the existing System Restore points, and resets the System Restore drive monitoring options to defaults (monitors all drives by default.)
Reinstalling System Restore
1. Click Start, Run and type %Windir%\INF
2. Locate the SR.INF file. If you have configured Windows Explorer to hide known file extensions, the file may show up as SR. To see the file extensions for all file types, then try this:
• On the Tools menu in My Computer, click Folder Options.
• Click the View tab.
• Clear the Hide extensions for known file types check box.
3. Right-click the SR.INF file, and then click Install
4. Windows will now attempt to reinstall System Restore, and may prompt you for the Windows installation source path. Point to %Windir%\ServicePackFiles folder, or insert your slipstreamed Windows XP (matching the Service Pack level of your system.)
5. System Restore core files will be reinstalled. Restart Windows when prompted.
Alternately, you can reinstall System Restore using the following command line:
rundll32.exe advpack.dll,LaunchINFSection %Windir%\Inf\sr.inf
Note:
Let's Stand Against all types of Ragging activities in colleges and Universities across India..Contact AntiRagging Help line No in India:18001805522
Saturday, August 22, 2009
THE BEST E-MAIL OF YEAR 2008
If your society is unfair to you, how about her?
If you complain about your transport system, how about them?
If you think you suffer in life, do you suffer as much as he does?
When you feel like giving up, think of this man
If you think you don't have many friends....
If you think your salary is low, how about her?
If you think you are unhappy, look at them
Thursday, July 9, 2009
Union Budget 2009-10
UNION BUGET 2009-10
WHAT IT MEANS FOR INDIA?
Finance Minister shows his benevolence on rural India.Spending on Job
guarantee and Bharat Nirman to rise by 144% and 45% respectively.
Farmers to benefit from Rs.38,000-crore credit flow.Subsidised 7% interest
schemes for crop loans to continue and incentives for regular payers, loan @6%.
Big boost to Rural healthcare and skill development.
Major tax breaks for agro-processing Industry.
WHAT IT MEANS FOR ECONOMY?
Sharp 13% increase in spending to continue to provide stimulus to economy.
Boost to Infrastructure and leg up to consumption through tax rebates and
increased social spending.
Fiscal deficit tobe 6.8% of GDP. Half of it tobe met through market
borrowings, the rest via printing notes.
WHAT IT MEANS FOR TAXPAYERS?
Savings on personal Income Tax as Eemption limit hiked by Rs.10K,15K for
senior citizens.
The 10% surcharge on individual income on excess of Rs.10 lakh goes.
Employees to pay tax on perquisites such as Esops and contribution to super
annuation funds.
WHAT IT MEANS FOR BUSINESS?
Tax burden on economy comes down to 10.9% of GDP, from 11.6% of GDP.
Major tax holidays for future Oil and gas producers.
Tax exemption to IT sector and EOU'S extended for one more year and service
tax issues sorted out.
Stimulus to benefit FMCG and Consumer durable Companies.
Simple deemed income regime for small and micro enterprises.
WHAT IT MEANS FOR INVESTOR?
Commodities transaction tax goes.
For markets, budget puts a "buy" on fundamentals.
WHAT IT MEANS FOR CONSUMER?
Rs.3 per Kg rice & wheat for poor.
Higher disposable income for consumers after tax recast.
LCD TV'S, branded jewellery, and luxury cars cheaper.
Set-top boxes, cotton apparel and branded fuel turn dearer.
Rural India can now go the distance.
Total subsidy bill for 2009-10 is Rs.111273 Crore.
WHAT IT MEANS FOR INDIA?
Finance Minister shows his benevolence on rural India.Spending on Job
guarantee and Bharat Nirman to rise by 144% and 45% respectively.
Farmers to benefit from Rs.38,000-crore credit flow.Subsidised 7% interest
schemes for crop loans to continue and incentives for regular payers, loan @6%.
Big boost to Rural healthcare and skill development.
Major tax breaks for agro-processing Industry.
WHAT IT MEANS FOR ECONOMY?
Sharp 13% increase in spending to continue to provide stimulus to economy.
Boost to Infrastructure and leg up to consumption through tax rebates and
increased social spending.
Fiscal deficit tobe 6.8% of GDP. Half of it tobe met through market
borrowings, the rest via printing notes.
WHAT IT MEANS FOR TAXPAYERS?
Savings on personal Income Tax as Eemption limit hiked by Rs.10K,15K for
senior citizens.
The 10% surcharge on individual income on excess of Rs.10 lakh goes.
Employees to pay tax on perquisites such as Esops and contribution to super
annuation funds.
WHAT IT MEANS FOR BUSINESS?
Tax burden on economy comes down to 10.9% of GDP, from 11.6% of GDP.
Major tax holidays for future Oil and gas producers.
Tax exemption to IT sector and EOU'S extended for one more year and service
tax issues sorted out.
Stimulus to benefit FMCG and Consumer durable Companies.
Simple deemed income regime for small and micro enterprises.
WHAT IT MEANS FOR INVESTOR?
Commodities transaction tax goes.
For markets, budget puts a "buy" on fundamentals.
WHAT IT MEANS FOR CONSUMER?
Rs.3 per Kg rice & wheat for poor.
Higher disposable income for consumers after tax recast.
LCD TV'S, branded jewellery, and luxury cars cheaper.
Set-top boxes, cotton apparel and branded fuel turn dearer.
Rural India can now go the distance.
Total subsidy bill for 2009-10 is Rs.111273 Crore.
Saturday, June 27, 2009
Michael Jackson death still unsolved after autopsy
Doctors conducted an autopsy on the body of Michael Jackson on Friday but could not immediately determine what killed the "King of Pop," amid reports he had been injected with a narcotic painkiller shortly before collapsing.
Jackson was in full cardiac arrest when paramedics arrived at his rented mansion in the Holmby Hills neighborhood of Los Angeles on Thursday afternoon, with his personal physician trying desperately to revive him.
The 50-year-old pop superstar was rushed to nearby UCLA Medical Center, where he was pronounced dead without regaining consciousness.
"The cause of death (determination) has been deferred, which means that the medical examiner has ordered additional testing such as toxicology and other studies," Los Angeles County Coroner's spokesman Craig Harvey said. "Those tests we anticipate will take an additional four to six weeks."
Speaking to a throng of reporters outside the coroner's office, Harvey said, "There was no indication of any external trauma or indication of foul play to the body of Mr. Jackson."
Police said they were seeking to question Jackson's personal physician, identified by news media as Houston-based cardiologist Dr. Conrad Murray.
Jackson's body will be released to family members after they choose a mortuary for funeral arrangements, Harvey said. There was no immediate word on when he would be laid to rest.
Celebrity website TMZ.com, citing an interview with an unidentified "close member" of the Jackson family, reported the entertainer was injected with Demerol about half an hour before he went into cardiac arrest.
Jackson was in full cardiac arrest when paramedics arrived at his rented mansion in the Holmby Hills neighborhood of Los Angeles on Thursday afternoon, with his personal physician trying desperately to revive him.
The 50-year-old pop superstar was rushed to nearby UCLA Medical Center, where he was pronounced dead without regaining consciousness.
"The cause of death (determination) has been deferred, which means that the medical examiner has ordered additional testing such as toxicology and other studies," Los Angeles County Coroner's spokesman Craig Harvey said. "Those tests we anticipate will take an additional four to six weeks."
Speaking to a throng of reporters outside the coroner's office, Harvey said, "There was no indication of any external trauma or indication of foul play to the body of Mr. Jackson."
Police said they were seeking to question Jackson's personal physician, identified by news media as Houston-based cardiologist Dr. Conrad Murray.
Jackson's body will be released to family members after they choose a mortuary for funeral arrangements, Harvey said. There was no immediate word on when he would be laid to rest.
Celebrity website TMZ.com, citing an interview with an unidentified "close member" of the Jackson family, reported the entertainer was injected with Demerol about half an hour before he went into cardiac arrest.
Friday, June 5, 2009
M.G university First Semester BA/Bsc Supplementary Exam Results 2008
Mahatma Gandhi university announced results of BA/Bsc supplemenatary results of the Examination in the year 2008.Please click the link here to get it!!
Results
Results
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