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De belangrijkste verandering van de Europese audithervorming voor organisaties van openbaar belang (OOB?s) betreft de bekendmaking van de belangrijkst geachte risico?s op afwijkingen van materieel belang in het auditverslag. Algemeen wordt aangenomen dat dit concept het equivalent is van de kernpunten van de controle (Key Audit Ma­tters (KAM)) in de International Standards on Auditing (ISA) 701.Ter gelegenheid van het 10-jarig bestaan van het ICCI verrichtten en de UCLouvain en de KU Leuven een juridische respectievelijk empirische studie over de impact van de kernpunten op het auditverslag om op basis van de ervaringen sinds enkele jaren in het Verenigd Koninkrijk richtlijnen en goede praktijken te ontwikkelen voor de rapportering over de kernpunten in Belgische OOB?s. De resultaten van de empirische studie werden voorgesteld en besproken op een paneldebat en praktijksessie onder de respectievelijke titels ?How informative are extended audit reports, really?? en ?Experiences with KAM reporting practices in the UK and the Netherlands? tijdens het 9th European Auditing Research Network Symposium (EARNet) dat plaatsvond op 29 september 2017 aan de KU Leuven. Onderhavige publicatie bevat de neerslag van beide delen van de studie.Bron : http://www.icci.be

Controleleer --- Controlling --- Audit --- interne audit --- accountancy --- bedrijfsrevisoren --- Commercial law. Economic law (general) --- United Kingdom --- Auditors --- Auditing --- White collar crimes --- Vérificateurs-comptables --- Vérification comptable --- Crimes en col blanc --- Legal status, laws, etc. --- Law and legislation --- Droit --- 361.5 --- audit --- bedrijfsrevisie --- controleleer --- controle --- jaarrekeningen --- vennootschapsrecht --- europe --- OBB --- reviseurs d'entreprise --- contrôle --- comptes annuels --- droit des societes --- europa --- U28 - Droit de l'insolvabilité - Insolventierecht --- Audit financier --- Comptabilité générale --- BPB1811 --- Financiële audit --- Algemene boekhouding --- Comptabilité --- Vérification comptable --- Normes comptables internationales --- Normes --- bedrijfsmanagement --- jaarrekening, controle --- PXL-Business 2019 --- Normes comptables internationales. --- общо счетоводство --- finančno računovodstvo --- contabilidade geral --- contabilitate financiară --- finanční účetnictví --- algemene boekhouding --- finanšu pārskati --- finansinė apskaita --- финансиско сметководство --- cuntasaíocht airgeadais --- kontabilitet financiar --- financijsko računovodstvo --- финансијско рачуноводство --- finančné účtovníctvo --- liikekirjanpito --- kontabbiltà ġenerali --- contabilidad general --- contabilità generale --- financial accounting --- eksternt regnskab --- allgemeine Buchhaltung --- finantsraamatupidamine --- általános könyvelés --- allmän bokföring --- γενική λογιστική --- rachunkowość finansowa --- contabilitate generală --- kaufmännische Buchhaltung --- finansbogholderi --- handelsboekhouding --- χρημαοοικονομική λογιστική --- финансиски извештаи --- contabilitate comercială --- даночен биланс --- finanšu grāmatvedība --- finansų apskaita --- contabilidade comercial --- comptabilité financière --- kereskedelmi könyvvitel --- poslovno knjigovodstvo --- търговско счетоводство --- финансиски книжења --- komercdarbības uzskaite --- contabilidad financiera --- finantsaruandlus --- obchodné účtovníctvo --- obchodní účetnictví --- főkönyv vezetése --- comptabilité commerciale --- äriraamatupidamine --- contabilità commerciale --- finančné výkazníctvo --- contabilità finanziaria --- rahoituslaskenta --- contabilidad comercial --- финансово отчитане --- kontabiltà kummerċjali --- pénzügyi könyvelés --- kontabiltà finanzjarja --- биланс на успех --- Finanzbuchhaltung --- finanšu uzskaite --- commercial accounting --- äriarvepidamine --- forretningsbogholderi --- contabilidade financeira --- Hauptbuchhaltung --- Geschäftsbuchhaltung --- pénzforgalmi szemléletű könyvelés --- financiële boekhouding --- všeobecné účetnictví --- finančný audit --- iniúchóireacht airgeadais --- finantsaudit --- financiële audit --- auditoria financeira --- financial audit --- οικονομικός έλεγχος --- awditu finanzjarju --- finanční audit --- finansiell revision --- финансов одит --- finančna revizija --- auditoría financiera --- finansinis auditas --- finanšu revīzija --- audyt finansowy --- audit financiar --- pénzügyi audit --- finansiel revision --- tilintarkastus --- Finanzprüfung --- financijska revizija --- audit finanziario --- kontrola prawidłowości --- regularity auditing --- auditoría de regularidad --- finanšu revīzijas veikšana --- finansinis auditavimas --- asianmukaisuuden tarkastus --- reeglipärasusaudit --- efterprøvelse af den formelle rigtighed --- revizija računovodstva --- awditjar tar-regolarità --- одит на редовността --- audit di regolarità --- revizija pravilnosti --- regularity audit --- controllo di regolarità --- pareizības revīzija --- έλεγχος κανονικότητας --- contrôle de régularité --- awditjar finanzjarju --- awditu tar-regolarità --- szabályszerűség ellenőrzése --- audyt prawidłowości --- auditoria de regularidade --- pareizības revīzijas veikšana --- auditoria de contas --- Ordnungsmäßigkeitsprüfung --- rechtmatigheidsonderzoek --- rechtmatigheidscontrole --- financial auditing --- tilien tarkastaminen --- audyt --- iniúchadh --- έλεγχος --- verifica ispettiva --- ревизија --- проверка --- revizija --- auditas --- awditu --- podnikový audit --- tarkastus --- revision --- auditoría --- auditim (menaxhim) --- audits --- auditoria --- ellenőrzés --- Rechnungsprüfung --- revisione --- controllo --- внатрешна контрола --- számvizsgálat --- audit společnosti --- audyt wewnętrzny --- audítorstvo --- надворешна ревизија --- belső ellenőrzés --- iniúchóireacht --- Wirtschaftsprüfung --- Comptabilité générale

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Miljoenen Europeanen leven aan de onderkant van de arbeidsmarkt. Ze zijn de 'werkende armen' of de 'arme werkenden' die elke job tegen eender welke voorwaarden moeten aanvaarden. Als Herman Loos op een dag naar Frankrijk verhuist, ziet hij al snel geen andere keuze dan in competitie te treden met dat leger wanhopigen. Niet voor een paar weken, niet voor een paar maanden, maar totdat hij 'iets anders' vindt. Alleen blijkt die 'totdat' nogal rekbaar. De socioloog die les gaf aan de universiteit van Leuven wordt achtereenvolgens ganzenpluimer, ramasseur, podiumbouwer, elektricien, wijngaardsnoeier, thuisleerkracht, magazijnier, schilderplamuurder, rekkenvuller, dozenplooier, installateur van elektronische etiketten en medewerker van een callcenter. Een verhaal over formulieren, economische natuurwetten, psalmen uit de bijbel van Johan Van Overtveldt, flexibele contracten, flexibele lonen, flexibele levens en ook wel over concurreren met Madagascar, daar waar het minimumloon 47 euro is.Bron: https://www.epo.be/nl/sociaal-politiek/3633-menselijke-grondstof-9789462671447.html

arbeidsmarkt --- Labour market --- arbeidssociologie --- arbeidstevredenheid --- politique du travail --- armoede --- #SBIB:316.334.2A340 --- BPB1811 --- #SBIB:316.334.2A360 --- #SBIB:316.334.2A84 --- 331.6 --- 339.12 --- Marché du travail --- Rémunération du travail --- Sous-traitance --- Flexibilité du travail --- Robotisation --- Sociologie du travail --- arbeidsbeleid --- marche du travail --- pauvrete --- Arbeidssociologie: ongelijkheden op de arbeidsmarkt: algemeen --- 339.1 --- Arbeidssociologie: werkzoekpatronen en arbeidsmobiliteit --- Bijzondere arbeidsproblemen: arbeidsduur, ploegenarbeid, flexibiliteit --- arbeidsmarkt - arbeidsmarktvraagstukken - arbeidsmarktstudie - arbeidsmarkt, analyse van de - arbeidsplaatsen --- Arbeidsmarkt --- Arbeidsbezoldiging --- Onderaanneming --- Flexibiliteit van de arbeid --- Toepassen van robots --- Arbeidssociologie --- Arbeidstevredenheid --- Arbeidsmarkt ; EU --- Armoedebeleid ; EU --- Flexibele arbeid --- Sociology of work --- Arbeidsvreugde --- EU --- Armoedebeleid --- Loonverschil --- Technologie --- Robotica --- Activering --- Arbeidsomstandigheden --- Arbeidsrecht --- Loonbeleid --- социологија рада --- sociologie industrială --- sociologia do trabalho --- индустриска социологија --- průmyslová sociologie --- socjologia pracy --- priemyselná sociológia --- darba socioloģija --- sociologji industriale --- sociologija rada --- työsosiologia --- трудова социология --- munkaszociológia --- sociologija dela --- darbo sociologija --- arbejdssociologi --- soċjoloġija industrijali --- sociologia del lavoro --- töösotsioloogia --- κοινωνιολογία της εργασίας --- arbetslivssociologi --- sociología del trabajo --- industrial sociology --- Arbeitssoziologie --- teollisuussosiologia --- sociologie práce --- sociologia industriale --- sociologie van de arbeid --- sociologia industrial --- arbetssociologi --- εργασιακή κοινωνιολογία --- industrisociologi --- социологија на трудот --- sociologie industrielle --- tööstussotsioloogia --- pracovní sociologie --- αυτοματοποίηση της παραγωγής --- robotizavimas --- robotointi --- robotización --- robotizzazione --- robotizácia --- Robotereinsatz --- robotizare --- robotyzacja --- robotizacija --- robotizzazzjoni --- robotiseerimine --- robotisering --- toepassen van robots --- robotisation --- роботизация --- robotizācija --- robotização --- robotizace --- роботизација --- robotizim --- robotizálás --- ρομποτοποίηση --- impiego di robot --- χρήση ρομπότ στην παραγωγή --- používání robotů --- användning av robotar --- robottien käyttö --- gamybos robotizavimas --- utilização de robots --- utilisation de robots --- robotization --- utilizarea roboților --- use of robots --- robotite kasutamine --- gebruik van robots --- robotų naudojimas --- robotų naudojimas gamyboje --- користење роботи --- robotu izmantošana --- využitie robotov --- përdorim i robotëve --- utilización de robots --- flessibilità del lavoro --- flessibilità tal-forza tax-xogħol --- darba elastīgums --- töö paindlikkus --- флексибилност на пазарот на трудот --- fleksibilnost rada --- darbo rinkos lankstumas --- flexibilitet på arbetsmarknaden --- pracovná flexibilita --- flexibilitatea muncii --- гъвкави трудови условия --- ευελιξία της εργασίας --- fleksibiliteti i punës --- flexibilidad del trabajo --- elastyczność pracy --- arbejdsfleksibilitet --- rugalmas foglalkoztatás --- flexible Arbeitsbedingungen --- радна флексибилност --- fleksibilnost dela --- labour flexibility --- työn joustavuus --- flexibilita pracovní síly --- flexibilidade do trabalho --- flexibiliteit van de arbeid --- variabelt arbejde --- flessibilità della manodopera --- arbetskraftens flexibilitet --- flexibilitatea forței de muncă --- workforce flexibility --- flessibilità del salario --- munkaerő rugalmassága --- flexibilidade da mão de obra --- työvoiman joustavuus --- foglalkoztatás rugalmassága --- flexibilitet i sysselsättningen --- flexibiliteit van de werkgelegenheid --- флексибилност во вработувањето --- flexibilidad del empleo --- jobfleksibilitet --- darbaspēka elastīgums --- ευελιξία του εργατικού δυναμικού --- flexibilitatea mâinii de lucru --- fleksibilitet i fuqisë punëtore --- palkan joustavuus --- lavoro variabile --- flexibilidade do emprego --- flexibilita zaměstnání --- ευέλικτη εργασία --- work flexibility --- flexibilidad laboral --- fleksibilitet i forcës së punës --- flexibilité du salaire --- mzdová flexibilita --- pružnost pracovní síly --- flexibilité de la main-d'oeuvre --- флексибилност на трудот --- flexibilidad salarial --- flexibiliteit van de arbeidskrachten --- flexibilité de la main-d'œuvre --- флексибилност на работата --- labour force flexibility --- μισθολογική ευελιξία --- flexibilité de l'emploi --- travail variable --- darbo jėgos lankstumas --- tööjõu paindlikkus --- lønfleksibilitet --- manpower flexibility --- флексибилност на работната сила --- palga paindlikkus --- fleksibilnost radne snage --- arbejdskraftens fleksibilitet --- flexibilidade salarial --- flexibilidad de la mano de obra --- flessibilità occupazionale --- ευελιξία της απασχόλησης --- флексибилност на платите --- fleksibilitet i punës --- onderaanneming --- υπεργολαβία --- apakšuzņēmums --- subkuntrattar --- Weitervergabe an Nachunternehmer --- subcontratación --- alihankinta --- oddaja del podizvajalcem --- legotillverkning --- уговарање с подизвођачима --- подизпълнител --- alvállalkozásba adás --- subappalto --- subcontratação --- subcontracting --- fochonraitheoireacht --- podwykonawstwo --- underleverance --- nënkontraktim --- alltöövõtt --- subranga --- subdodávka --- subcontractare --- ugovaranje o kooperaciji --- подизведување --- отстапување на подизведувач --- alvállalkozási szerződés --- sub-contracting --- subappalt --- Weitervergabe an Subunternehmer --- ugovaranje kooperacije --- toelevering --- subrangos sutarties sudarymas --- договор со подизведувач --- plačilo za delo --- munkaviszonyból származó jövedelem --- Arbeitsentgelt --- töö tasustamine --- remuneración del trabajo --- korvaus työstä --- atlyginimas už darbą --- remuneration of work --- накнада за рад --- ersättning för arbete --- απολαβές από την εργασία --- rimunerazzojni għax-xogħol --- wynagrodzenie za pracę --- remuneração do trabalho --- remunerația muncii --- arbeidsbezoldiging --- aflønning af arbejde --- odměňování --- atlīdzība par darbu --- retribuzione del lavoro --- nagrađivanje za rad --- надомест за работа --- трудово възнаграждение --- shpërblim i punës --- odmena za prácu --- Arbeitsvergütung --- вреднување труд --- arbetsinkomst --- Arbeitseinkommen --- renta del trabajo --- πρόσοδος από την εργασία --- töötulu --- työstä saatavat tulot --- vrednovanje rada --- Arbeitslohn --- odměna za práci --- munkával szerzett jövedelem --- naknada za rad --- reddito da lavoro --- income derived from work --- retribución del trabajo --- inkomsten uit arbeid --- munkabér --- pracovní odměňování --- revenu du travail --- darbo pajamos --- Entlohnung --- venit provenit din muncă --- приход од работа --- të ardhura nga puna --- munkajövedelem --- dohodak od rada --- darba ienākumi --- príjem odvodený od práce --- arbetsmarknad --- arbejdsmarked --- suq tax-xogħol --- tržište rada --- пазар на работна сила --- Arbeitsmarkt --- labour market --- αγορά της εργασίας --- pracovný trh --- тржиште рада --- mercato del lavoro --- trg dela --- пазар на труд --- margadh an tsaothair --- darba tirgus --- trh práce --- rynek pracy --- treg i punës --- piața muncii --- mercado do trabalho --- työmarkkinat --- mercado laboral --- munkaerőpiac --- tööturg --- darbo rinka --- työllisyystaso --- situação do emprego --- margadh saothair --- užimtumo padėtis --- επίπεδο απασχόλησης --- nivel punësimi --- mercado de trabajo --- úroveň zaměstnanosti --- työllisyystilanne --- employment level --- Beschäftigungsniveau --- tööhõive tase --- úroveň zamestnanosti --- situácia v zamestnanosti --- niveau d'emploi --- situation de l'emploi --- employment situation --- nivel de ocupare a forței de muncă --- situatë punësimi --- munkaerő-piaci helyzet --- beskæftigelsesmarked --- tööhõive olukord --- nodarbinātības līmenis --- werkgelegenheidsniveau --- Arbeitsmarktsituation --- стапка на вработеност --- nivel de empleo --- mercato dell'occupazione --- livello occupazionale --- κατάσταση της απασχόλησης --- Beschäftigungslage --- užimtumo lygis --- situación del empleo --- werkgelegenheidssituatie --- anställningsnivå --- foglalkoztatási szint --- beskæftigelsessituation --- situace v zaměstnanosti --- nível de emprego --- marché de l'emploi --- nodarbinātības stāvoklis --- situazione occupazionale --- anställningssituation --- beskæftigelsesniveau --- Europe --- Armoede --- Europese Unie --- Loonkloof --- Maatschappij --- solúbthacht lucht saothair --- socheolaíocht thionsclaíoch --- róbatú --- luach saothair as obair --- 320 --- sociale problemen --- arbeid --- sociale vraagstukken --- questions sociales --- Marché du travail --- Rémunération du travail --- Flexibilité du travail --- sociologie du travail --- sous-traitance