Gaois

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3 results

  1. BUSINESS AND COMPETITION|accounting

    #644722

    IATE #3520324
    stiúrthóirí maoirseachta neamhbhainistíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Aufsichtsrat
    de
    Definition gesetzlich zwingend vorgeschriebenes Überwachungsorgan in einer Aktiengesellschaft (AG) und Genossenschaft (Genossenschaftsorgane) sowie freiweillige Bildung eines derartigen Überwachungsorgans bei GmbH, OHG, KG und KGaA möglich Reference "Gabler Wirtschaftslexikon Online, vgl. „Aufsichtsrat“, https://wirtschaftslexikon.gabler.de/definition/aufsichtsrat-31617 (24.8.2018)"
    supervisory non-management directors
    en
  2. BUSINESS AND COMPETITION|business organisation

    #674725

    IATE #777697
    bord maoirseachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Má bhíonn cearta rannpháirtíochta ag fostaithe i gceann amháin de na cuideachtaí atá ag cumasc faoi na himthosca a leagtar amach sa Treoir seo agus, mura ndéanfar, le dlí náisiúnta an Bhallstáit ina bhfuil a hoifig chláraithe ag an gcuideachta a thiocfaidh as an gcumasc trasteorann, foráil maidir leis an leibhéal céanna rannpháirtíochta agus a oibrítear sna cuideachtaí ábhartha atá ag cumasc, lena n-áirítear i gcoistí den bhord maoirseachta a bhfuil cumhachtaí cinnteoireachta acu, nó nach ndéanfar, leis an dlí sin, foráil maidir leis an teidlíocht chéanna chun cearta a fheidhmiú d'fhostaithe de bhunaíochtaí a thiocfaidh as an gcumasc trasteorann, ba cheart rannpháirtíocht na bhfostaithe sa chuideachta a thiocfaidh as an gcumasc trasteorann agus a rannpháirtíocht i sainiú ceart den sórt sin a rialáil.' Reference "Treoir (AE) 2017/1132 maidir le gnéithe áirithe de dhlí na gcuideachtaí, CELEX:32017L1132/GA"
    Aufsichtsrat
    de
    Definition in DE und AT gesetzlich vorgeschriebenes oder satzungsmäßiges Überwachungsorgan der Geschäftsführung (Vorstand) in GmbHs und Aktiengesellschaften Reference "Council-DE, vgl. Gabler Wirtschaftslexikon, Stichw. ""Aufsichtsrat"" http://wirtschaftslexikon.gabler.de/Definition/aufsichtsrat.html (30.6.14) u. PWC: ""Aufsichtsrat von A bis Z"" http://files.pwc.at/publications/aufsichtsrat/aufsichtsrat-von-a-bis-z-2012.pdf (30.6.14)"
    Comment "XREF: Leitungsorgan IATE:819362 ; Verwaltungsorgan IATE:841369 ; Aufsichtsorgan IATE:834615"
    supervisory board
    en
    Definition board responsible for appointing and dismissing a company’s executive board Reference Handbook of International Financial Terms, Peter Moles and Nicholas Terry, ISBN 0-19-829481-6 (17.09.2009)
    Comment "Normally elected by a combination of shareholders and trades unions, they have the responsibility for the appointing and dismissing of the company's executive board. The supervisory board will also exercise a duty of general monitoring of company's behaviour. See also:- for a single board: board of directors, administrative board IATE:1239419 - for the other board in the two-tier system: management board IATE:1723191<><><><><><><><><><><><>"
    conseil de surveillance
    fr
    Definition organe non-exécutif permanent de la société anonyme composé d'actionnaires dont la fonction est nommer le président et les membres du directoire, dont il contrôle les actes, et d'accorder les autorisations préalables dans le cas où la loi, ou les statuts de la société l'exigent Reference "Conseil-FR, d'après le dictionnaire du droit privé: http://www.dictionnaire-juridique.com/definition/conseil-de-surveillance.php [1.7.2014]"
    Comment Le Conseil de surveillance rend compte annuellement à l'assemblée des actionnaires des contrôles qu'il a effectués sur les actes du Directoire et sur les comptes de la société.
  3. BUSINESS AND COMPETITION|business organisation|business policy · BUSINESS AND COMPETITION|business organisation|company structure · BUSINESS AND COMPETITION|management|management

    #678570

    IATE #1239419
    bord stiúrthóirí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Glacfaidh an Bord Stiúrthóirí cinntí maidir le maoiniú a dheonú, go háirithe i bhfoirm iasachtaí agus ráthaíochtaí, agus maidir le hiasachtaí a chruinniú; socróidh sé na rátaí úis ar iasachtaí a dheonófar agus an coimisiún agus muirir eile. Féadfaidh sé cuid dá fheidhmeanna a tharmligean chuig an gCoiste Bainistíochta ar bhonn cinnidh arna ghlacadh trí thromlach cáilithe. Cinnfidh sé na téarmaí agus na coinníollacha do tharmligean den sórt sin agus maoirseoidh sé a fhorghníomhú.' Reference "Conradh ar Fheidhmiú an Aontais Eorpaigh (leagan comhdhlúite 2016), Prótacal 5, Airteagal 9, http://eur-lex.europa.eu/legal-content/GA/TXT/PDF/?uri=CELEX:12016E/TXT&from=EN"
    bord riaracháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Maidir le cúraimí creidiúnúcháin den sórt sin, ba cheart go mbeadh an Bord Riaracháin freagrach as nithe a bhaineann le hacmhainní agus cúrsaí buiséid amháin.' Reference "Rialachán (AE) Uimh. 912/2010 lena mbunaítear an Ghníomhaireacht Eorpach GNSS, lena n-aisghairtear Rialachán (CE) Uimh. 1321/2004 ón gComhairle maidir le struchtúir bhainistíochta a bhunú do na cláir Eorpacha um loingseoireacht satailíte, CELEX:32010R0912/GA"
    Aufsichtsrat | Vorstand | Verwaltungsrat
    de
    Definition Organ der Aktiengesellschaft mit den weitest reichenden Befugnissen zur Geschäftsführung Reference Internat.Account.Lex,UEC-Konzernrechnungslegung
    board of directors | BoD | board | administrative board
    en
    Definition governing body of a company, combining both management and supervisory functions and appointing the company's officers Reference "COUNCIL-EN based on Statute for a European Company, EUROPA > Summaries of EU legislation > Employment and social policy > Social dialogue and employee participation, http://europa.eu/legislation_summaries/employment_and_social_policy/social_dialogue/l26016_en.htm [23.7.2012]"
    Comment "Companies can only operate through the agency of their human participants. In modern companies, extensive powers to manage and oversee the company's business are vested by the articles of association in the directors [ IATE:1130502 ] acting collectively as a board. It is therefore the board of directors, rather than the members, which has authority to act and transact in the company's name and on its behalf. It does not follow that the company can only act and transact through the board. The board is free to authorise individual directors or employees below board level to act on the company's behalf, either generally or in relation to particular areas of the company's business. Similarly, the board may delegate some or all of its powers to a managing director or chief executive. The wide scope that the board has to tailor the company's operational arrangements reflects the diversity of companies in terms of size, business, and organisational structure.Given the extensive nature of board power, there is a need to ensure that it remains properly accountable to the company's members. Legal mechanisms designed to ensure accountability include the power of the members to remove the directors from office and directors' duties. In addition, companies whose shares are listed on the stock exchange are required to appoint independent non-executive directors from outside the company onto the board to monitor the activities of the executive directors.Reference: Adrian Walters ""board of directors"" The New Oxford Companion to Law. by Peter Cane and Joanne Conaghan. Oxford University Press Inc. (OUP) Oxford Reference Online. OYP. DGT, http://www.oxfordreference.com/views/ENTRY.html?subview=Main&entry=t287.e173 [4.7.2012]For more details of the ""one-tier system"" for company boards see For/all"" id=""ENTRY_TO_ENTRY_CONVERTER"" target=""_blank"">IATE:767048For more details of the ""two-tier system"" for company boards see See/all"" id=""ENTRY_TO_ENTRY_CONVERTER"" target=""_blank"">IATE:777697See also supervisory board IATE:777697<><><><><><><><><><><><><><><><><><><><><>"
    conseil d'administration | organe d'administration
    fr
    Definition organe d'une société anonyme dont les membres sont désignés normalement par l'assemblée générale ordinaire des actionnaires et qui est investi des pouvoirs de gestion les plus étendus Reference Internat.Account.Lex,UEC-Comptes de Groupe
    Comment "La structure de gouvernance des entreprises peut varier d'un pays à l'autre et au sein d'un même pays. On distingue les systèmes monistes et les systèmes dualistes. Il y a donc plusieurs traductions et équivalences possibles en fonction des entreprises."