第八届光州双年展

万人谱(10,000 Lives)对摄影在当代文化中所扮演的角色做一审视,精采而引人入胜。我们对双年展的诘问那么多,看起来似乎没有任何策展人可以充分实现众人投诸其上的寄望。就在不久前,我从莫斯科和沙迦的展场上又一次失望而归,深感今天的双年展已经为其泛滥和过盛的野心所累而难以突破;形诸笔端的总是些批评文字,自己也难免有些沮丧和腻味。正因如此,若说本届由马西米利亚诺吉奥尼(Massimiliano Gioni)策划的光州双年展万人谱让我重拾对双年展的信心,恐怕丝毫不为过。吉奥尼以其机智简洁的策展手法,采用单元结构有效补充叙     

A Framework of Best Practice of Continuing Professional Development for the Accounting Profession

Abstract

The International Accounting Education Standards Board (IAESB) places a strong emphasis on individual professionals taking responsibility for their Continuing Professional Development (CPD). On the other hand, the roles performed by professional accountants have evolved out of practical necessity to ‘best’ suit the diverse needs of business in a global economy. This diversity has meant that professional accountants are seen in highly specialised roles requiring diverse skill sets. In order to enhance the contribution of the accountant as a knowledge professional for business, it follows that CPD that leverages off an individual's experience should be designed to meet the needs of professionals across the different specialised roles within the profession. In doing so the project identifies how CPD should differ across roles and levels of organisational responsibility for accounting professionals. The study also makes a number of policy recommendations to IAESB and IFAC.     

Managerial objectives of symphony orchestras

This paper considers the managerial objectives of not-for-profit symphony orchestras in the United States. Using data compiled by the American Symphony Orchestra League, an empirical analysis reveals dual attendance (quantity) and performance quality concerns for Major and Urban Community orchestras; and quality-only concerns for Metropolitan orchestras.     

Die Qualifikation der Aufsichtsratsmitglieder von Versicherungsunternehmen nach VAG und Solvency II

Since 2009, the German insurance regulatory law has provided internal qualification standards for the supervisory board members of insurance companies. In accordance with Paragraph 7a sec. 4 clause 1 VAG, the members of supervisory boards are required to be competent at fulfilling their task and supervisory function in line with their expertise. This new stipulated requirement covers the previous standards of the German corporate law, which has been established by the German Federal Court of Justice (BGH) in its “Hertie”-jurisdiction. As such, this jurisdiction will also serve as a basis to interpret the expertise requirements in German insurance regulatory law. Consequently, each of the supervisory board members is obliged to have a certain minimum level of general competencies, whereby the special expertise and advance knowledge have to be safeguarded within the board. Even if the supervisory board members are not “persons with key functions” as per framework directive of Solvency II, nevertheless the imminent transformation of the existing guidelines into the national law itself will indirectly have an impact on the qualification requirements of the supervisory board members in the insurance company industry.