Podcasts about crma

The Institute of Internal Auditors Presents: All Things Internal Audit  In this episode, Mike Levy sits down with Rania Bejjani to discuss what it takes for internal auditors to become strategic business partners. From mindset shifts and organizational alignment to building trust and influencing change, Bejjani shares insights grounded in global experience. The conversation covers the evolving role of internal auditors, essential competencies, and how to earn a seat at the table by becoming a catalyst for strategic value. HOST:Mike Levy, CIA, CRMA, CISACEO and managing principal, Cherry Hill Advisory   GUEST:Rania Bejjani, CIA, CGMA, Founder and CEO, RB Advisory & Consultancy  Former CAE at VEON, FirstGroup and Colt Technology Services Key Points Introduction [00:00–00:00:37] Defining Strategic Business Partnering [00:00:37–00:03:15] Trusted Advisor vs. Strategic Partner [00:03:15–00:06:05] Earning a Seat at the Table [00:06:05–00:07:45] Shifting from Problem Identifier to Problem Solver [00:07:45–00:09:40] Transformation Starts with Self-Assessment [00:09:40–00:12:21] Hiring for Mindset Over Skillset [00:12:21–00:15:33] Why Emotional Intelligence Matters [00:15:33–00:17:56] The Multifaceted Auditor [00:17:56–00:20:43] Transformation in Action [00:20:43–00:25:34] Overcoming Resistance and Changing Perceptions [00:25:34–00:29:28] Closing Thoughts [00:29:28–00:29:59] The IIA Related Content  Interested in this topic? Visit the links below for more resources: 2025 International Conference Global Internal Audit Standards Global Best Practice: Small Audit Functions, Large Audit Abilities   Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

The Institute of Internal Auditors Presents: All Things Internal Audit  In this episode, George Barham talks with Skip Langlois about the unique challenges and opportunities of small internal audit functions. They discuss definitions of a small function, advice for starting one, managing expectations, building relationships and developing future leaders in a small audit environment. Langlois also shares insights on leveraging AI and why emotional intelligence matters as as much as technical skill in a small audit environment. HOST:George Barham, CIA, CRMA, CISA,Director, Standards & Guidance, The IIA GUEST:Martin “Skip” Langlois, CIA, CPA, CISA, CFE, CRMA Senior Vice President and Chief Audit Executive, Encova Insurance Key Points Introduction [00:00-00:00:38] Defining a Small Audit Function [00:00:56-00:01:22] Advice for Starting a Small Audit Function [00:02:03-00:03:48] Building Relationships and Credibility [00:04:12-00:06:06] Identifying Stakeholders and Internal Relationships [00:06:13-00:08:03] Scope and Focus of Small Functions [00:08:13-00:10:22] Networking and External Relationships [00:10:22-00:11:50] Making the Case to Expand a Small Team [00:12:15-00:13:48] Recruiting and Retaining Top Talent [00:13:59-00:15:24] Leveraging AI in Small Functions [00:15:35-00:17:15] Leadership Lessons from the Military [00:17:15-00:19:42] Final Thoughts [00:19:44-00:19:56] The IIA Related Content  Interested in this topic? Visit the links below for more resources: 2025 AuditSphere Virtual Conference Resources: Small Audit Function Resources Exchange  Global Best Practice: Small Audit Functions, Large Audit Abilities   Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

Julia Jessen, Curator of Collections and Exhibitions at Cedar Rapids Art Museum, and Dennis Green team up for the museum's upcoming June Art Bites: All that Jazz: Photographs by Carl Van Vechten and George T. Henry.  Julia and Dennis will be talking about the exhibition Wednesday, June 4, 12:15 PM – 1:15 PM at CRMA. … Continue reading

The Institute of Internal Auditors Presents: All Things Internal Audit  In this episode, Christina Brune talks to Rick Walke and André Vertamatti about the major updates to the Certified Internal Auditor (CIA) exam and the Internal Audit Practitioner (IAP) program. They discuss the motivations behind the changes, how the updated Global Internal Audit Standards influenced the new exam, and what candidates can expect. The conversation also highlights the importance of aligning certification with real-world internal audit practices and the future of the profession. Visit the Certifications page on theiia.org for additional information. HOST:Christina Brune  Director, Exam Development, The IIA GUEST: Rick Walke, CIA, CPA, CRMA, QIALVice President, Internal Audit and Risk Management, FORUM Credit UnionCommittee Chair, IIA Exam Development Committee André Vertamatti, CIA, CPA, CRMAHead of Internal Audit, Volkswagen Financial Services Brazil and LM Soluções de MobilidadeVice Chair, IIA Exam Development Committee Key Points Introduction [00:00-00:37] Overview of CIA Exam Changes [00:38-01:42] Why Now? Motivation Behind the Updates [01:43-02:39] Incorporating the Global Internal Audit Standards [02:40-04:25] Testing Topical Requirements [04:26-06:01] What Candidates Need to Know [06:02-07:30] Study Options and Preparation Tips [07:31-08:33] Why the New Exam is Better [08:34-10:52] Impact on the Profession [10:53-12:20] Internal Audit Practitioner (IAP) Program Changes [12:21-15:38] Why IAP Updates Matter [15:39-17:38] Final Thoughts [17:39-18:38] The IIA Related Content  Interested in this topic? Visit the links below for more resources: 2025 International Conference CIA 2025 IAP 2025 CIA Exam: Why and How it is Changing Global Internal Audit Standards Certification Candidate Handbook Certificate Programs Cybersecurity Topical Requirement Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

Un verre et un concert au QG, c'est l'offre culturelle et festive, proposée par le CRMA et le Réseau Jack de Haguenau, avec un concert, chaque soir, sauf lundi, durant le festival « L'humour des Notes », du 24 mai au 1er juin ! Pour en parler, William MATTER, directeur du CRMALes interviews sont également à retrouver sur les plateformes Spotify, Deezer, Apple Podcasts, Podcast Addict ou encore Amazon Music.Hébergé par Ausha. Visitez ausha.co/politique-de-confidentialite pour plus d'informations.

Lynn Zwibak is a dynamic revenue management expert who bridges the gap between theory and practice in the hospitality industry. As an adjunct professor at Virginia Tech University and founder of her own consultancy, she brings a unique blend of academic insight and hands-on experience from her revenue management leadership across the U.S., Asia, and Africa.Drawing from her background in group sales and cross-cultural communication, Lynn specializes in making complex revenue management concepts accessible and actionable. She's particularly known for unifying commercial strategy disciplines and fostering collaboration between revenue management and other hospitality functions.A Cornell Hotel School graduate with an MBA from Duke University, Lynn holds multiple industry certifications (CRME, CHDM, CHIA, CHE) and authored The Study Guide for the CRMA certification exam for HSMAI. Her engaging presentation style and real-world anecdotes make her a sought-after partner for any hotel or vendor looking to unleash their commercial strategy.

The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Mike Levy speaks with Adam Neifach about the challenges of late audit responses — what they call the “dreaded 5:00 p.m. response.” They discuss why audit clients delay engagement, how to foster collaboration, and practical strategies for improving responsiveness.  Host:Mike Levy, CIA, CRMA, CISA, CEO and managing principal, Cherry Hill Advisory   Guests: Adam Neifach, CIA, CPA, CISA, senior manager of Internal Audit, Frontier Airlines Key Points:  Introduction [00:00-00:43] The 5:00 PM Response [00:44-02:28] Explanation of the "5:00 PM response" and its impact on audit processes. Discussion on why audit clients delay engagement. Challenges and Causes [02:29-03:36] Adam Neifach shares his experiences with late responses and the challenges they pose. Exploration of potential reasons behind delayed responses, including inefficiencies and reluctance. Building Relationships [03:37-05:32] Importance of building relationships with audit clients to improve responsiveness. Strategies for fostering collaboration and understanding client perspectives. Proactive Communication [05:33-07:03] The role of proactive communication in preventing late responses. Techniques for maintaining open and constant communication throughout the audit process. Real-world Tactics [07:04-09:35] Adam Neifach shares real-world tactics from his own experience. Practical strategies for encouraging earlier engagement and ensuring smoother audits. Cultural and Generational Differences [09:36-11:08] How cultural and generational differences impact audit responses. Adapting communication styles to different stakeholders. Tactical Solutions [11:09-13:08] Specific tactics for dealing with delayed responses, including setting up pre-deadline meetings. Importance of addressing resource constraints and understanding client workloads. Escalation and Management [13:09-15:11] When and how to escalate issues to management without damaging relationships. Balancing the need for timely responses with maintaining positive client relationships. Final Thoughts [15:12-17:57] Final advice for auditors on improving audit response times and fostering collaboration. The IIA Related Content: Interested in this topic? Visit the links below for more resources: 2025 AuditSphere Conference 'Mastering Soft Skills in Internal Auditing,' All Things Internal Audit Podcast The IIA's On-demand Communication Basics Course The IIA's Effective Communication and Conflict Resolution for Internal Auditors Course Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

In this episode, we sit down again with Keith Coghlan, Executive Chairman of European Metals Holdings, to discuss the latest strategic developments surrounding the Cinovec lithium project in the Czech Republic. Recently designated as a strategic project by both the Czech government and the European Commission, Cinovec is gaining significant momentum. Keith shares insights into what these classifications mean, including streamlined permitting, substantial financial backing, and increased investor confidence. We also dive into the critical role of EMH's partner ČEZ, the company's path toward securing funding from the EU's €2 billion critical minerals fund, and how shifting geopolitical dynamics are shaping the future of lithium supply in Europe. CHAPTERS

The Institute of Internal Auditors Presents: All Things Internal Audit Tech In this episode, Warren Stippich speaks with Ethan Rojhani about the evolving role of agentic artificial intelligence in internal auditing. They discuss how agentic AI differs from traditional AI, its impact on risk assessment, and the skills internal auditors will need to adapt. They talk about the ethical considerations, automation of controls testing, and the future of AI-driven audit execution. Host:  Warren Stippich, CIA, CRMA, CPA, national managing principal — Advisory Services Quality and Risk, Grant Thornton  Guest:  Ethan Rojhani, CPA, CFE, principal, Grant Thornton   Key Points Introduction [00:00-00:00:06] What is Agentic AI? [00:07-01:34] Key Differences Between Traditional AI and Agentic AI [01:35-05:45] The Future of Agentic AI in Internal Auditing [05:46-09:51] Real-world Applications of Agentic AI in Internal Audit [09:52-12:25] Shifting from Compliance to Advisory Roles [12:26-19:13] Ethical and Risk Considerations [19:14-25:51] The Future of Internal Auditors in an AI-driven World [25:52-30:34] Advice for Auditors on Adopting AI [30:35-33:02] Final Thoughts [33:03-36:04] The IIA Related Content Interested in this topic? Visit the links below for more resources:  The IIA's 2025 Analytics, Automation and AI Virtual Conference The IIA's Vision 2035 Report Knowledge Centers: Artificial Intelligence Auditing the Cybersecurity Program Certificate Implementing The IIA's New Cybersecurity Topical Requirement Cybersecurity Topical Requirement "Undercover AI," Internal Auditor magazine  The IIA's Updated AI Auditing Framework Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Mike Levy talks with Mike Jacka about the growing role of advisory services in internal auditing. They discuss how today's internal auditors are offering strategic insights that go beyond assurance work. They also cover how to balance objectivity with advisory work, how to fit advisory into audit planning, and how to show the value of these services. Host: Mike Levy, CIA, CRMA, chief executive officer and managing principal, Cherry Hill Advisory  Guests: Mike Jacka, CIA, CPA, CPCU, CLU, chief creative pilot at Flying Pig Audit, Consulting and Training Solutions  Key Points:  Introduction [00:00-00:06] The role of advisory services in internal audit [00:07-00:27] Balancing objectivity with advisory work [00:28-02:06] Early engagement and its impact on risk management [02:07-04:49] Real-world example: social media consulting [04:50-05:56] Advisory services in small vs. large internal audit functions [05:57-07:06] Pre-implementation reviews as a key advisory opportunity [07:07-09:32] Addressing the fear of losing objectivity in advisory work [09:33-10:45] Demonstrating advisory value to audit committees [10:46-14:08] Using assurance work to identify advisory opportunities [14:09-17:02] Developing skill sets for effective advisory work [17:03-19:03] The impact of strong relationships and trust in internal audit [19:04-22:41] How the Global Internal Audit Standards support advisory services [22:42-26:06] Fostering an advisory mindset within audit teams [26:07-28:18] Strategies for internal auditors to enhance their influence [28:19-30:37] Final thoughts and advice for internal auditors [30:38-32:00] The IIA Related Content: Interested in this topic? Visit the links below for more resources: Learning Solutions: The Advisory Engagement Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: The IIA's Complete Global Internal Audit Standards The IIA's Cybersecurity Topical Requirement The IIA's External Quality Assessment (EQA) The IIA's Emerging Leaders Mentoring Program Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

The Institute of Internal Auditors Presents: All Things Internal Audit Tech In this episode, Ernest Anunciacion and Tom Keaton discuss the evolving role of fraud analytics in internal auditing. They cover how data analytics and AI can improve fraud detection and prevention, along with the challenges and practical strategies for success. Host:  Ernest Anunciacion, CIA, head of product marketing, MindBridge Guest:  Tom Keaton, CIA, CRMA, CFE, CISA, director of Internal Audit, Crown Castle Key Points Introduction [00:00-00:00:06] Ernest's background [00:00:07-00:00:54] Tom's background [00:00:55-00:01:50] Impact of data analytics and AI on fraud detection [00:01:51-00:04:27] Challenges in implementing data analytics in internal audit [00:04:28-00:07:06] Using data analytics for fraud investigation [00:07:07-00:09:32] Predictive analytics and identifying fraud trends [00:09:33-00:12:06] Continuous monitoring vs. early warning dashboards [00:12:07-00:15:45] Skills required for fraud analytics [00:15:46-00:19:03] Role of AI in fraud investigations [00:19:04-00:24:04] Future of AI in internal audit [00:24:05-00:25:27] Interesting fraud investigation stories [00:25:28-00:29:00] Closing remarks [00:29:01-00:30:03] The IIA Related Content Interested in this topic? Visit the links below for more resources: Fraud Analytics for Internal Auditors Certificate Targeting Fraud With Data Analytics Global Knowledge Brief: Data Analytics: Part 2: Gathering, Understanding, and Visualizing Data Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned The IIA's Updated AI Auditing Framework 2025 Fraud Virtual Conference Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

4 inspirujące historie o sukcesie agentów ubezpieczeniowychW książce „Jak sprzedawać ubezpieczenia. 100 historii agentów ubezpieczeniowych” znajdziesz sto prawdziwych historii opisanych przez praktyków sprzedaży ubezpieczeń.To historie o tym jak pozyskiwać klientów ubezpieczeniowych, jak prowadzić profil na Facebooku i w ogóle w Social Mediach, jak korzystać z CRMa (programu dla agenta ubezpieczeniowego), jak sprzedawać ubezpieczenia, jak budować swój portfel klientów ubezpieczeniowych i w ogóle – jak budować swój biznes ubezpieczeniowy.Historie są opowiedziane przez agentów którzy zdecydowali się podzielić się swoimi doświadczeniami.Poniżej, przedstawiam Ci jedynie bardzo skrótowo 5 inspirujących historii o sukcesie agentów ubezpieczeniowych.Posłuchaj podcastu.

21 top materiałów z 2024 rokuW 2024 opublikowałem mnóstwo treści dla branży ubezpieczeniowej. Dzielę się wiedzą na blogu, w podkaście i w video. W materiałach piszę i mówię o pozyskiwaniu klientów ubezpieczeniowych, wpływie Social Media na biznes ubezpieczeniowy, sprzedaży ubezpieczeń, wdrażaniu i skutecznym wykorzystaniu CRM.Poniżej zebrałem najczęściej czytane, słuchane czy oglądane materiały.Blog dla praktyków ubezpieczeniowychNajczęściej czytane teksty na moim blogu w 2024 roku:50 sposobów na pozyskiwanie klientów ubezpieczeniowychTo zdecydowanie najczęściej odwiedzany i czytany wpis na moim blogu. Zawiera on 50 porad, sposobów jak pozyskiwać klientów ubezpieczeniowych. Te porady odnośnie zdobywania nowych klientów ubezpieczeniowych, można pobrać też w postaci PDFa, bezpłatnie.Porównanie CRM dla agenta ubezpieczeniowegoNa drugim miejscu w 2024 roku, w rankingu najczęściej czytanych tekstów na moim blogu, jest porównanie programów dla agentów ubezpieczeniowych. W zestawieniu uwzględniłem najważniejsze odpowiedzi na pytania, które zadałem czołowym przedstawicielom CRMów dla branży ubezpieczeniowej.Leady ubezpieczenioweTemat leadów ubezpieczeniowych jest siłą rzeczy powiązany z zagadnieniem pozyskiwania klientów ubezpieczeniowych. Pod tym linkiem – również bardzo często czytanym w 2024 roku wpisem, zebrałem podstawowe informacje na temat właśnie leadów ubezpieczeniowych. Wszystko oparte na moich wieloletnich doświadczeniach i praktyce.Kalendarz ubezpieczeniowy to pogrupowane, miesiąc po miesiącu, ubezpieczenia które są najczęściej kupowane przez klientów ubezpieczeniowych. Ten kalendarz to efekt „pracy zbiorowej” – czyli informacji zebranych od kilkudziesięciu agentów ubezpieczeniowych.W 5 minut tworzymy animowany post na FacebookaPodczas tego live'a na Facebooku, pokazywałem widzom jak w pięć minut tworzę animowany post na Facebooku w bardzo prosty sposób. To może być dla Ciebie bardzo dobra inspiracja na szybkie tworzenie świetnych postów zdobywających duże zasięgi, a co za tym idzie – nowych klientów ubezpieczeniowych.Jak sprzedawać ubezpieczenia: Marta SzustkowskaTo wpis blogowy – zapis rozmowy, w której moim gościem jest Marta Szustkowska – współautorka książki „Jak sprzedawać ubezpieczenia. 100 historii agentów ubezpieczeniowych.”10 moich błędów w pozyskiwaniu klientów Przyznałem się do swoich największych 10 błędów w pozyskiwaniu klientów. Wyciągnąłem błędy w organizowaniu konferencji ubezpieczeniowych, w nieprawidłowym korzystaniu z CRMa, w skupieniu się na początku na niewłaściwych klientach itp… Wszystko szczerze opisałem, żebyś Ty nie musiał popełniać tych samych błędów.Podcast dla branży ubezpieczeniowej3 330 razy w tym roku słuchacze słuchali mój podcast dla branży ubezpieczeniowej.Najczęściej słuchane odcinki podcastu „Marketing i sprzedaż dla agenta ubezpieczeniowego” w 2024 roku znajdziesz poniżej.Jak sprzedawać ubezpieczenia: Dariusz Sarota

Cedar Rapids Museum of Art curator, Julia Jessen, is back in the studio today with the woodworking artist behind current CRMA exhibit, “Against the Grain,” John Schwartzkopf. Tune in to hear more about John's process and for a preview of upcoming exhibitions.  It's “Against the Grain: The work of John Schwartzkopf” (open now – April … Continue reading

Jak pozyskałem klienta na ubezpieczenie od utraty dochodu dla ratownika medycznego [case study]Dziś opowiem Ci historię o tym jak pozyskałem klienta na ubezpieczenie od utraty dochodu dla ratownika medycznego.Z tego odcinka dowiesz się:w jaki sposób pozyskałem kontakt do klienta (lead ubezpieczeniowy)jak doszło do kontaktu klienta z naszym agentemw jakim zawodzie pracuje klient zainteresowany ubezpieczenie od utraty dochodukiedy klient na ubezpieczenia od utraty dochodu wypełnił formularz kontaktowyczy ankieta zdrowotna nie przeszkodziła w zakupie ubezpieczeniajak szybko dostał od nas kalkulację (wysokośc składki, cena, oferta)dlaczego lepiej jest być multiagentem niż agentem wyłącznymW jaki sposób pozyskałem kontakt do klienta (lead ubezpieczeniowy)Tego klienta, jak i większość obecnie pozyskanych, pozyskałem dzięki działaniom Content marketingowym i dzięki SEO.Osiągnąłem to, publikując konsekwentnie treści, pomocne klientom szukającym tego typu ubezpieczeń.Są to treści odpowiadające na pytania zadawane najczęściej przez klientów zainteresowanych ubezpieczeniami od utraty dochodu dla ratowników (więcej na ten temat znajdziesz tutaj: https://ubezpieczeniapoludzku.pl/ubezpieczenie-od-utraty-dochodu-dla-ratownika-medycznego/).Są to też pokrewne tematy.Jak doszło do kontaktu klienta z naszym agentemDzięki odpowiednim automatyzacjom oraz użyciu CRMa, w momencie gdy klient potwierdzi zainteresowanie kontaktem z naszej strony (zgodnie z RODO, w ramach mechanizmu double opt-in), równolegle:klient otrzymuje SMSem i emailem kontakt do agenta ubezpieczeniowegoagent ubezpieczeniowy otrzymuje SMSem i emailem kontakt do klientW jakim zawodzie pracuje klient zainteresowany ubezpieczenie od utraty dochoduKlient którego pozyskałem dla zaprzyjaźnionego multiagenta, pracuje jako ratownik medyczny i był zainteresowany ubezpieczeniami od utraty dochodu.Kiedy klient na ubezpieczenia od utraty dochodu wypełnił formularz kontaktowyRatownik medyczny szukający ubezpieczenia od utraty dochodu w listopadzie 2023 roku.Case studies branży ubezpieczeniowej:Jak pozyskałem klienta na zabezpieczenie antykradzieżowe auta Volvo V60Jak pozyskałem klienta szukającego ubezpieczeń grupowych w RadomiuSkuteczna rekrutacja do pracy w ubezpieczeniach [case study]

Agenci i multiagenci oraz firmy z którymi rozmawiam, pytają mnie czasami o alternatywę do Agent21.Agent21 to program CRM do obsługi sprzedaży ubezpieczeń. Z tego typu CRMów korzystają agenci ubezpieczeniowi i podobni pośrednicy.Alternatywne programy CRM dla branży ubezpieczeniowejSzukają alternatywy do Agent21, warto sprawdzić porównanie programów CRM dla branży ubezpieczeniowej które przygotowałem i które stale aktualizuję.Ja na przykład w swojej pracy w ubezpieczeniach korzystam z CRMa do zarządzania leadami ubezpieczeniowymi i do budowania relacji z tymi klientami.Oczywiście decyzję o tym który CRM dla agenta wybrać, trzeba poprzedzić analizą potrzeb doradcy, możliwościami systemu itp.Natomiast na pierwszy rzut oka, najbliższymi do Agent21 alternatywnymi systemami CRM wydają się być: Insly, Berg System, Agent m.6.Porównanie programów CRM dla agentów ubezpieczeniowychSzczegółowe porównanie systemów CRM dla branży ubezpieczeniowej – w tym zestawienie parametrów alternatyw dla Agent21 oraz samego Agenta21.Całe porównanie znajdziesz na marcinkowalik.online/crm.

Jak pomogłem bankowi wybrać CRMDziś opowiem Ci historię o tym jak pomogłem bankowi wybrać CRM.Co zyskał klient? Klient w krótkim czasie 14 dni otrzymał rekomendacje odnośnie systemu CRM odpowiadającego swoim potrzebom i zapewniającego perspektywy na rozwój banku i zwiększenie sprzedaży.Jak klient do mnie trafił na konsultacjeW rozmowach z klientem, wprost powiedziano mi że moje porównanie systemów CRM dla branży ubezpieczeniowej oraz moje teksty eksperckie w Gazecie Ubezpieczeniowej spowodowały że doszło do kontaktu.Przykładem tych tekstów w Gazecie Ubezpieczeniowej, może by artykuł o tym jak wdrożyć CRM w firmie ubezpieczeniowej, dostępny też w postaci odcinka podcastu „Marketing i sprzedaż dla agenta ubezpieczeniowego”.Sam korzystam z CRMa do:zbierania zgodnie z prawem i RODO leadów ubezpieczeniowych do klientów których pozyskujęogrzewania leadów ubezpieczeniowych które pozyskałemedukacji klientów o dostępnych ubezpieczeniachłączenia klientów ubezpieczeniowych z multiagentami z którymi współpracujęDlatego też pewnie co raz częściej otrzymuje prośby o pomoc w wyborze i wdrożeniu programu CRM.O co mnie proszą moi klienci szukający systemu CRM i jakie mają potrzebyZwykle firmy potrzebujące mojego wsparcia są zainteresowane:wyborem odpowiedniego programu CRM dla branży ubezpieczeniowejprzygotowaniu migracji danych z obecnie używanego rozwiązania do nowego CRMapomoc w zwiększeniu liczby nowych leadów ubezpieczeniowychzwiększeniu sprzedaży ubezpieczeń i cross sell poprzez ustawienie automatyzacji i komunikacji marketingowej w CRMJakie potrzeby miał bank chcący wdrożyć CRM?Bank posiadający też w swojej ofercie ubezpieczenia, chciał dla kilkudziesięciu pracowników oraz kilkunastu menadżerów wdrożyć przejrzysty, skalowalny system CRM ułatwiający zarządzanie relacjami z klientami.Jak pomogłem bankowi wybrać CRMKlientowi pomogłem w ramach współpracy podzielonej na etapy:poznałem potrzeby klienta (banku) – czyli na jakim jest teraz etapie i jakie ma oczekiwania wobec CRMabazując na analizie potrzeb klienta, wyeliminowałem nieodpowiednie systemy i zostałem z dwoma systemami CRM do przetestowaniaod klienta pobrałem próbkę danych – listę zanonimizowanych klientów – eksport danych z obecnego systemupróbkę danych zaimportowałem na testowym koncie wybranego, docelowego systemu CRMprzekazałem przedstawicielom klienta – banku, dostęp testowy do docelowego systemu CRM w celu oceny poprawności importu danychprzekazałem klientowi wyniki swojej analizy oraz werdykt – czyli proponowany dla tego konkretnego klienta na bazie jego potrzeb system CRMNazywam się Marcin Kowalik i jestem autorem książki "Jak sprzedawać ubezpieczenia. 100 historii agentów ubezpieczeniowych", pomagam znaleść pracę w ubezpieczeniach lub kandydata do pracy, jestem organizatorem konferencji Szczyt Ubezpieczeniowy, twórcą społeczności dla branży internetowej mistrzowie.online i podcastu "Marketing i sprzedaż dla agenta ubezpieczeniowego", oraz "Praca w ubezpieczeniach".

Meet Rachel SladeRachel is an author and journalist (trained as an architect) with more than 15 years of publishing experience. Her first book, "Into the Raging Sea," about the 2015 sinking of the American cargo ship El Faro, was a NYT Notable Book and winner of the Maine Literary Award. Her second book, "Making It in America," about the American manufacturing revival, came out in January 2024.She has a passion for uncovering and developing compelling tales about politics, work, design, and urban planning that engage and inspire audiences across different mediums and genres. She has produced dozens of long-form articles and provocative essays, several of which have received national recognition and awards, including the CRMA for Excellence in Civic Journalism and the CRMA for Essays/Commentary/Criticism.Connect with Rachel!www.rachelslade.net LinkedInInstagramMaking It in America: The Almost Impossible Quest to Manufacture in the U.S.A. (And How It Got That Way)LinksTurn empty offices into little factories Against trendbaitHighlights00:00 Introduction and Personal Failures01:20 Overcoming Challenges in the Workplace02:49 The Importance of Embracing Failure03:30 Discovering a Love for Physical Activity04:02 Introducing Our Special Guest: Rachel Slade05:55 Rachel Slade's Journey and Works06:56 The American Shipping Industry and Labor History09:06 The Impact of the Pandemic on Manufacturing16:47 The Apparel Industry and Immigrant Labor23:30 The Role of Immigrants in American Manufacturing27:43 The Knowledge Economy and Manufacturing30:30 I Just Learned That: Fun Facts and Insights39:50 Book Recommendations and Closing RemarksConnect with the broads!Connect with Lori on LinkedIn and visit www.keystoneclick.com for your strategic digital marketing needs! Connect with Kris on LinkedIn and visit www.genalpha.com for OEM and aftermarket digital solutions!Connect with Erin on LinkedIn!

In this episode, we chat with Emanuel Proença, CEO of Savannah Resources who are one of Europe's leading conventional lithium development company with one of the most significant lithium raw material assets within the European Union. Emanuel is an experienced business executive and an expert in the energy transition in mobility with a strong track record of managing transformation and generating growth within sectors including, green fuels production and market development, electrification of mobility, liquid fuels hedging, trading, logistics and retail of liquid fuels, and digitalisation.  Emanuel gives us an overview of Savannah Resources and how the project is going to help with Portugal's energy transition. KEY TAKEAWAYS Savannah Resources' Barroso Lithium project in Portugal is crucial for Portugal's energy transition and Europe's energy transition. The project aims to be in production by the end of 2026, contributing significantly to the European lithium supply chain. The project has a strong management team with experience in the mining and lithium sectors, positioning it well for success. Savannah Resources is actively engaging with the local community, aiming to bring economic benefits and support to the region. BEST MOMENTS "The project alone can deliver a third of the Critical Raw Materials Act objective for lithium. So a target that seemed ambitious given the tradition that Europe has in mining becomes totally achievable."  "The project is positioned in a location that allows us to be very well positioned to serve the refining sector throughout Europe."  "The level of urgency, the speeds at which the CRMA was delivered after it started, make me conclude today that yes, Europe will be able to deliver on its strategy and will be able to speed up."  "The board helps us with execution, ensuring that we are doing things right and that we are executing to the best standards."  VALUABLE RESOURCES Mail:        rob@mining-international.org LinkedIn: https://www.linkedin.com/in/rob-tyson-3a26a68/ X:              https://twitter.com/MiningRobTyson YouTube: https://www.youtube.com/c/DigDeepTheMiningPodcast  Web:        http://www.mining-international.org Website: https://savannahresources-wwwsavannahresourcescom.azurewebsites.net/ LinkedIn: https://www.linkedin.com/company/savannah-resources-plc/ X: https://x.com/savannahres ABOUT THE HOST Rob Tyson is the Founder and Director of Mining International Ltd, a leading global recruitment and headhunting consultancy based in the UK specialising in all areas of mining across the globe from first-world to third-world countries from Africa, Europe, the Middle East, Asia, and Australia. We source, headhunt, and discover new and top talent through a targeted approach and search methodology and have a proven track record in sourcing and positioning exceptional candidates into our clients' organisations in any mining discipline or level. Mining International provides a transparent, informative, and trusted consultancy service to our candidates and clients to help them develop their careers and business goals and objectives in this ever-changing marketplace. CONTACT METHOD rob@mining-international.org https://www.linkedin.com/in/rob-tyson-3a26a68/ Podcast Description Rob Tyson is an established recruiter in the mining and quarrying sector and decided to produce the “Dig Deep” The Mining Podcast to provide valuable and informative content around the mining industry. He has a passion and desire to promote the industry and the podcast aims to offer the mining community an insight into people's experiences and careers covering any mining discipline, giving the listeners helpful advice and guidance on industry topics. 

Considérés comme l'un des derniers peuples autochtones d'Europe, les Samis vivent dans la zone arctique, sur un territoire qui s'étend de la Norvège à la Russie, en passant par la Suède et la Finlande, deux pays de l'Union européenne. Alors qu'ont lieu les élections européennes, les Samis espèrent être mieux pris en considération par les politiques européennes. De notre envoyée spéciale en Finlande, Depuis le petit aéroport d'Ivalo, le plus septentrional de l'Union européenne, il faut rouler plusieurs heures au milieu des pins et des bouleaux de la taïga caractéristique de la Laponie finlandaise, pour atteindre Hetta. En cette fin avril, le soleil ne se couche déjà plus vraiment mais le printemps a encore du mal à percer à travers l'épaisse couche blanche accumulée durant les longs mois d'hiver.C'est dans un hôtel de ce village étiré le long d'un immense lac gelé que le Conseil Sami s'est donné rendez-vous. À première vue, le choix de ce lieu pour une réunion de cette ONG qui regroupe des associations samies peut paraître incongru, la densité de population ne dépasse pas les deux habitants au kilomètre carré dans cette région du Grand Nord. Mais en se penchant sur une carte, on se rend compte que l'on se trouve tout près des frontières suédoise et norvégienne. Le territoire traditionnel de ce peuple autochtone couvre le nord de la Norvège, où ils sont le plus grand nombre, de la Suède, de la Finlande et de la Russie. Mais depuis la guerre en Ukraine, les Samis ont été contraints de couper les ponts avec leurs « frères et sœurs » qui vivent dans la péninsule de Kola. Quelques intonations de joik, le chant traditionnel sami, résonnent parfois, mais l'ambiance est sérieuse, les 15 membres du Conseil arborent tous une tenue traditionnelle samie impeccable, tunique colorée et chaussures à en peau de rennes à bout relevé. Le programme de ces trois jours est chargé : examen des demandes d'adhésion, visite en Norvège du mécanisme d'experts sur les droits des peuples autochtones de l'ONU, exploitation des fonds marins… Les sujets de préoccupations ne manquent pas pour les Samis. Et ces dernières années, le réchauffement climatique, quatre fois plus rapide dans la zone arctique, est venu s'ajouter à leur lutte perpétuelle pour une meilleure reconnaissance de leurs droits par leurs pays respectifs, notamment en matière de terre et de préservation de leur culture.« On se sent aux marges »Les élections européennes qui se profilent, elles, ne figurent pas à l'ordre du jour, confirme Aslat Holmberg, le président du Conseil. Parmi les Samis, seuls ceux vivant en Finlande et de Suède sont appelés à voter pour renouveler le Parlement européen, la Norvège ne fait pas partie de l'UE. « Pour être honnête, la première pensée qui me vient, c'est que c'est loin, concède le pêcheur originaire d'un village finlandais à la frontière norvégienne. Géographiquement parlant, on sait qu'on est dans l'Europe, mais parfois, on dit qu'on va en Europe pour dire qu'on va en Belgique ou en France. On se sent à la périphérie, aux marges des pays nordiques. »Si Aslat Holmberg se sent loin de Bruxelles, c'est aussi qu'il a conscience qu'il est difficile d'exister dans un si grand ensemble quand on n'est que quelques milliers : les Samis sont environ 100 000 au total, mais seulement 20 000 et 10 000 respectivement en Suède et en Finlande. Politiquement, aucun parti n'incarne les revendications samies et aucune statistique ne permet de dire quelles formations ont le plus les faveurs de cette population. « Mais bien sûr, on a conscience de l'impact de l'Europe sur notre vie ici, donc on souhaite un résultat qui garantisse une direction positive à l'égard des peuples indigènes et qui tienne compte des personnes transfrontalières ». A cet égard, il redoute la poussée de l'extrême droite : « Je ne pense pas que les droits des peuples autochtones figurent très haut dans leur liste de priorités. »  250 km au nord-ouest, le village d'Inari, « cœur de la culture samie » en Finlande, indiquent les brochures touristiques, abrite le Parlement Sami. Dans le majestueux bâtiment en bois, Pirita Näkkäläjärvi, l'actuelle présidente, a la mine fatiguée. Elle doit remettre son mandat en jeu fin juin après l'invalidation des élections par la Cour suprême administrative de Finlande. Les critères d'éligibilité pour participer aux élections parlementaires de cette minorité sont un sujet de discorde dans le pays et au sein même du peuple sami. « Une nouvelle fois, notre droit à l'autodétermination a été bafoué », se désole-t-elle. Pas de reconnaissance juridique à l'échelle de l'UEMais pas question de négliger pour autant les élections européennes. « C'est très important pour nous, assure-t-elle. On ne donne pas de consignes de vote, mais on communique sur les priorités qu'on veut porter : avoir d'abord une représentation du peuple sami dans le processus décisionnel au niveau européen, la deuxième chose, c'est que nous avons aussi besoin d'aide pour nous adapter au changement climatique. Et troisièmement, on voudrait s'assurer qu'on privilégie l'entrepreneuriat sami plutôt que de faire venir de grandes entreprises ici, dans le Nord. »Si en Finlande, comme en Suède et en Norvège, les Samis ont leur propre Parlement depuis les années 1990, c'est qu'ils ont fait l'objet d'une politique de reconnaissance. Leurs pouvoirs restent très limités et essentiellement consultatifs, mais ils permettent aux Samis d'avoir une voix pour s'exprimer sur les sujets qui les concernent.Au niveau européen en revanche, c'est une autre histoire. « Les Samis n'ont pas de reconnaissance juridique », souligne l'ethnologue Irène Bellier. Et pas de représentation au sein des institutions européennes. Dans ces conditions, difficile d'exister et de se faire entendre. « Par chance, cette année, on a pas mal d'alliés parmi les candidats finlandais, tempère la présidente du Parlement sami. Donc on espère que certains vont passer et qu'on aura de nouveaux canaux pour discuter. Mais le Parlement européen, c'est un truc gigantesque. Il y a aussi des jeux d'alliances. Donc c'est un peu compliqué. »À écouter aussiTerres rares en Laponie, les Samis face aux minesSi pour Niila Juan Valkeappa, ces élections sont très importantes, notamment sur le plan climatique, ce jeune activiste qui vit à Helsinki déplore le manque de connaissance des enjeux samis. « En général, en Finlande, il y a un manque de connaissance de nos problématiques, donc c'est encore pire au niveau européen. »Pirita Näkkäläjärvi résume l'équation européenne pour les Samis : « À la fois, c'est très éloigné et assez proche. Éloigné parce que Bruxelles est loin et que nous n'avons pas de représentation là-bas, mais à la fois proche parce qu'on sait que les décisions par l'UE, les directives nous impactent directement... Mais que nous n'avons pas beaucoup de possibilité d'avoir un impact sur les politiques qui sont prises là-bas. »Une transition verte au goût amerPourtant, l'enjeu est grand. Car certaines politiques européennes affectent directement leur mode de vie. À mille lieux des allées feutrées du Parlement européen, les éleveurs de rennes peuvent en témoigner. Les Samis ne sont plus que 20% à vivre de l'élevage, mais cette pratique demeure centrale dans leur culture. Forêts, minerais, espaces vierges… De tout temps, les terres où vivent les Samis ont suscité les convoitises des industriels, réduisant d'années en année le territoire des cervidés. Mais avec la « transition verte » lancée par l'Union européenne pour rendre son économie plus durable, la pression est exacerbée, et parée des beaux habits de l'écologie, elle légitime les velléités des États. Conseillère pour l'Association des éleveurs de rennes de Finlande, Sanna Hast confirme un « un boum des projets d'exploitation minière et de production d'énergie renouvelable en Laponie finlandaise ».« Pour nous, cela s'apparente plutôt à une transition toxique », lance Mika Kavakka, à la tête de la plus grande coopérative d'éleveurs du pays. Mika fait partie de ce qu'on appelle en FInlande les « Samis non reconnus », ceux qui n'ont pas le droit de vote au Parlement Sami. Mais il se définit comme Sami et élève ses rennes dans la tradition. Le troupeau passe la plupart de son temps dans les pâturages, en liberté. « Notre culture a plus de 2000 ans et prend racine dans ces terres. Cette façon de vivre, c'est toute notre vie », insiste le colosse, chapka sur la tête. Depuis des années, il se bat contre un projet minier à quelques kilomètres de là. Phosphate, fer… Jusqu'à présent, l'exploitation du gisement de Sokli n'avait pas abouti, freiné par les résistances et les recours en justice. Mais la menace est devenue plus concrète que jamais l'année dernière, lorsque Finnish Minerals Groups, l'entreprise publique propriétaire de Sokli, a annoncé que, selon son étude exploratoire, le gisement pourrait produire « au moins 10% de toutes les terres rares nécessaires annuellement à la production d'aimants permanents en Europe ». Des pièces nécessaires dans les véhicules électriques, les éoliennes ou encore les panneaux solaires. Une aubaine pour la Finlande qui ambitionne de se développer sur ces marchés d'avenir. « L'Europe vise à devenir un continent neutre en carbone d'ici 2050, et les terres rares sont essentielles à la mise en œuvre de la transition verte », commentait d'ailleurs un cadre de l'entreprise.  Mais pour Mika et les autres, ce serait une catastrophe. L'éleveur désigne la route qui file jusqu'à Sokli. Pas un véhicule à l'horizon. « Cette route divise notre district en deux parties et coupe l'habitat naturel des rennes. Ils prévoient 300 camions par jour. C'est énorme, et les camions tueront nos rennes ! » s'insurge-t-il. Sans compter la pollution occasionnée par la mine qui contient aussi de l'uranium et qui se déverserait dans les eaux de la rivière. « Cela pourrait être une balle dans le cœur pour nous, éleveurs de rennes », conclut-il. Pour lui, l'Union européenne se fourvoie. « Mieux vaudrait recycler les minerais et consommer moins. C'est comme ça qu'on pourra sauver la planète, tance-t-il. Pas en prélevant tout ce qu'on peut de la terre, pas en abattant des forêts... » Même s'il se sent impuissant, Mika votera, mais il ne sait pas encore à qui il donnera sa voix. « Le problème, c'est que nos États ne nous consultent pas avant d'entrer dans la salle de négociation », explique Elle Merete Omma, membre du Conseil Sami, en prenant l'exemple du Règlement sur les matières critiques (CRMA). Ce document s'inscrit dans le cadre du Pacte Vert européen et prévoit de rendre l'UE moins dépendante de pays comme la Chine et la Russie pour son approvisionnement en matières stratégiques. « Au moment des négociations, on s'est rendu compte que nos États membres ont tout fait pour abaisser le niveau d'exigence vis-à-vis des populations locales et ont poussé pour réduire les délais d'obtention des permis et rogner sur les normes environnementales. »À écouter aussiLes élections européennes vues du Brésil, de Finlande et de BelgiqueMais sur certains dossiers, note Elle Merete Omma, l'UE peut s'avérer une alliée. L'année dernière, le règlement européen « zéro déforestation » est entré en vigueur. Désormais, les entreprises qui voudront exporter des produits issus des forêts devront démontrer que ces produits ne contribuent pas à la déforestation ou à la dégradation des forêts. « J'ai été agréablement surprise par la pression que la Commission a su mettre sur les États membres sur la question de la sylviculture, pointe-t-elle alors que la Suède et la Finlande, dont l'industrie forestière est un pilier de l'économie, ont multiplié les tentatives pour affaiblir cette loi. Elle a tenu bon pour donner la priorité à la biodiversité. » Des progrèsAlors comment mieux se faire entendre pour être mieux pris en compte dans les politiques européennes ? Ces dernières années, l'importance croissante de la région arctique au niveau stratégique, économique et environnemental, a donné un coup de projecteur sur les Samis. L'UE a vu l'importance de dialoguer avec ce peuple qui constitue sa porte d'entrée dans la région. D'un autre côté, les Samis ont compris l'intérêt d'une meilleure connaissance de leurs enjeux au niveau européen. Une prise de conscience mutuelle qui a donné lieu à diverses initiatives, comme l'organisation d'une Sami Week (Semaine samie) en 2022 à Bruxelles. Depuis 2019, Elle Merete Omma s'emploie à tisser un lien direct avec l'Union européenne avec la création de l'unité Sami-UE qu'elle dirige au sein du Conseil Sami. La première étape a été de tenter de combler ce fossé entre l'UE et les Samis, à travers le projet « Filling the EU-Sápmi knowledge gaps » (Combler les lacunes de connaissances entre l'UE et les Samis). « Nous travaillons pour tenter de sensibiliser, en particulier la Commission européenne, et nous avons réussi à obtenir un financement pour poursuivre ce travail, se réjouit Elle Merete Omma. Aujourd'hui, nous avons élaboré une stratégie européenne dans le cadre de laquelle la société civile samie a identifié des sujets qui constituent une préoccupation majeure pour le peuple sami et sur lesquels l'Union européenne peut avoir un impact. » Un lobbying qui commence à porter ses fruits, selon elle. L'année dernière, Bruxelles a accueilli son premier sommet Sami.Les programmes transfrontaliers comme Interreg Aurora, qui couvrent le nord de la Norvège, de la Suède et de la Finlande, et intègrent les Samis dès les premières étapes du processus avec un comité de sélection 100% Sami, offrent aussi une nouvelle source de financement pour des projets autour de la culture samie.Mais de l'avis de tous, il reste beaucoup à faire pour construire une relation équilibrée. « Nous sommes le seul peuple autochtone reconnu dans l'Union européenne. Mais ce qui est drôle, pointe Pirita Näkkäläjärvi, c'est que l'UE, qui a une politique très développée vis-à-vis des peuples indigènes en dehors de l'Europe, n'a pas de politique interne vis-à-vis de ses peuples autochtones. » À lire aussiFinlande-Russie: six mois après, les Finlandais se sont habitués à voir la frontière fermée

Considérés comme l'un des derniers peuples autochtones d'Europe, les Samis vivent dans la zone arctique, sur un territoire qui s'étend de la Norvège à la Russie, en passant par la Suède et la Finlande, deux pays de l'Union européenne. Alors qu'ont lieu les élections européennes, les Samis espèrent être mieux pris en considération par les politiques européennes. De notre envoyée spéciale en Finlande, Depuis le petit aéroport d'Ivalo, le plus septentrional de l'Union européenne, il faut rouler plusieurs heures au milieu des pins et des bouleaux de la taïga caractéristique de la Laponie finlandaise, pour atteindre Hetta. En cette fin avril, le soleil ne se couche déjà plus vraiment mais le printemps a encore du mal à percer à travers l'épaisse couche blanche accumulée durant les longs mois d'hiver.C'est dans un hôtel de ce village étiré le long d'un immense lac gelé que le Conseil Sami s'est donné rendez-vous. À première vue, le choix de ce lieu pour une réunion de cette ONG qui regroupe des associations samies peut paraître incongru, la densité de population ne dépasse pas les deux habitants au kilomètre carré dans cette région du Grand Nord. Mais en se penchant sur une carte, on se rend compte que l'on se trouve tout près des frontières suédoise et norvégienne. Le territoire traditionnel de ce peuple autochtone couvre le nord de la Norvège, où ils sont le plus grand nombre, de la Suède, de la Finlande et de la Russie. Mais depuis la guerre en Ukraine, les Samis ont été contraints de couper les ponts avec leurs « frères et sœurs » qui vivent dans la péninsule de Kola. Quelques intonations de joik, le chant traditionnel sami, résonnent parfois, mais l'ambiance est sérieuse, les 15 membres du Conseil arborent tous une tenue traditionnelle samie impeccable, tunique colorée et chaussures à en peau de rennes à bout relevé. Le programme de ces trois jours est chargé : examen des demandes d'adhésion, visite en Norvège du mécanisme d'experts sur les droits des peuples autochtones de l'ONU, exploitation des fonds marins… Les sujets de préoccupations ne manquent pas pour les Samis. Et ces dernières années, le réchauffement climatique, quatre fois plus rapide dans la zone arctique, est venu s'ajouter à leur lutte perpétuelle pour une meilleure reconnaissance de leurs droits par leurs pays respectifs, notamment en matière de terre et de préservation de leur culture.« On se sent aux marges »Les élections européennes qui se profilent, elles, ne figurent pas à l'ordre du jour, confirme Aslat Holmberg, le président du Conseil. Parmi les Samis, seuls ceux vivant en Finlande et de Suède sont appelés à voter pour renouveler le Parlement européen, la Norvège ne fait pas partie de l'UE. « Pour être honnête, la première pensée qui me vient, c'est que c'est loin, concède le pêcheur originaire d'un village finlandais à la frontière norvégienne. Géographiquement parlant, on sait qu'on est dans l'Europe, mais parfois, on dit qu'on va en Europe pour dire qu'on va en Belgique ou en France. On se sent à la périphérie, aux marges des pays nordiques. »Si Aslat Holmberg se sent loin de Bruxelles, c'est aussi qu'il a conscience qu'il est difficile d'exister dans un si grand ensemble quand on n'est que quelques milliers : les Samis sont environ 100 000 au total, mais seulement 20 000 et 10 000 respectivement en Suède et en Finlande. Politiquement, aucun parti n'incarne les revendications samies et aucune statistique ne permet de dire quelles formations ont le plus les faveurs de cette population. « Mais bien sûr, on a conscience de l'impact de l'Europe sur notre vie ici, donc on souhaite un résultat qui garantisse une direction positive à l'égard des peuples indigènes et qui tienne compte des personnes transfrontalières ». A cet égard, il redoute la poussée de l'extrême droite : « Je ne pense pas que les droits des peuples autochtones figurent très haut dans leur liste de priorités. »  250 km au nord-ouest, le village d'Inari, « cœur de la culture samie » en Finlande, indiquent les brochures touristiques, abrite le Parlement Sami. Dans le majestueux bâtiment en bois, Pirita Näkkäläjärvi, l'actuelle présidente, a la mine fatiguée. Elle doit remettre son mandat en jeu fin juin après l'invalidation des élections par la Cour suprême administrative de Finlande. Les critères d'éligibilité pour participer aux élections parlementaires de cette minorité sont un sujet de discorde dans le pays et au sein même du peuple sami. « Une nouvelle fois, notre droit à l'autodétermination a été bafoué », se désole-t-elle. Pas de reconnaissance juridique à l'échelle de l'UEMais pas question de négliger pour autant les élections européennes. « C'est très important pour nous, assure-t-elle. On ne donne pas de consignes de vote, mais on communique sur les priorités qu'on veut porter : avoir d'abord une représentation du peuple sami dans le processus décisionnel au niveau européen, la deuxième chose, c'est que nous avons aussi besoin d'aide pour nous adapter au changement climatique. Et troisièmement, on voudrait s'assurer qu'on privilégie l'entrepreneuriat sami plutôt que de faire venir de grandes entreprises ici, dans le Nord. »Si en Finlande, comme en Suède et en Norvège, les Samis ont leur propre Parlement depuis les années 1990, c'est qu'ils ont fait l'objet d'une politique de reconnaissance. Leurs pouvoirs restent très limités et essentiellement consultatifs, mais ils permettent aux Samis d'avoir une voix pour s'exprimer sur les sujets qui les concernent.Au niveau européen en revanche, c'est une autre histoire. « Les Samis n'ont pas de reconnaissance juridique », souligne l'ethnologue Irène Bellier. Et pas de représentation au sein des institutions européennes. Dans ces conditions, difficile d'exister et de se faire entendre. « Par chance, cette année, on a pas mal d'alliés parmi les candidats finlandais, tempère la présidente du Parlement sami. Donc on espère que certains vont passer et qu'on aura de nouveaux canaux pour discuter. Mais le Parlement européen, c'est un truc gigantesque. Il y a aussi des jeux d'alliances. Donc c'est un peu compliqué. »À écouter aussiTerres rares en Laponie, les Samis face aux minesSi pour Niila Juan Valkeappa, ces élections sont très importantes, notamment sur le plan climatique, ce jeune activiste qui vit à Helsinki déplore le manque de connaissance des enjeux samis. « En général, en Finlande, il y a un manque de connaissance de nos problématiques, donc c'est encore pire au niveau européen. »Pirita Näkkäläjärvi résume l'équation européenne pour les Samis : « À la fois, c'est très éloigné et assez proche. Éloigné parce que Bruxelles est loin et que nous n'avons pas de représentation là-bas, mais à la fois proche parce qu'on sait que les décisions par l'UE, les directives nous impactent directement... Mais que nous n'avons pas beaucoup de possibilité d'avoir un impact sur les politiques qui sont prises là-bas. »Une transition verte au goût amerPourtant, l'enjeu est grand. Car certaines politiques européennes affectent directement leur mode de vie. À mille lieux des allées feutrées du Parlement européen, les éleveurs de rennes peuvent en témoigner. Les Samis ne sont plus que 20% à vivre de l'élevage, mais cette pratique demeure centrale dans leur culture. Forêts, minerais, espaces vierges… De tout temps, les terres où vivent les Samis ont suscité les convoitises des industriels, réduisant d'années en année le territoire des cervidés. Mais avec la « transition verte » lancée par l'Union européenne pour rendre son économie plus durable, la pression est exacerbée, et parée des beaux habits de l'écologie, elle légitime les velléités des États. Conseillère pour l'Association des éleveurs de rennes de Finlande, Sanna Hast confirme un « un boum des projets d'exploitation minière et de production d'énergie renouvelable en Laponie finlandaise ».« Pour nous, cela s'apparente plutôt à une transition toxique », lance Mika Kavakka, à la tête de la plus grande coopérative d'éleveurs du pays. Mika fait partie de ce qu'on appelle en FInlande les « Samis non reconnus », ceux qui n'ont pas le droit de vote au Parlement Sami. Mais il se définit comme Sami et élève ses rennes dans la tradition. Le troupeau passe la plupart de son temps dans les pâturages, en liberté. « Notre culture a plus de 2000 ans et prend racine dans ces terres. Cette façon de vivre, c'est toute notre vie », insiste le colosse, chapka sur la tête. Depuis des années, il se bat contre un projet minier à quelques kilomètres de là. Phosphate, fer… Jusqu'à présent, l'exploitation du gisement de Sokli n'avait pas abouti, freiné par les résistances et les recours en justice. Mais la menace est devenue plus concrète que jamais l'année dernière, lorsque Finnish Minerals Groups, l'entreprise publique propriétaire de Sokli, a annoncé que, selon son étude exploratoire, le gisement pourrait produire « au moins 10% de toutes les terres rares nécessaires annuellement à la production d'aimants permanents en Europe ». Des pièces nécessaires dans les véhicules électriques, les éoliennes ou encore les panneaux solaires. Une aubaine pour la Finlande qui ambitionne de se développer sur ces marchés d'avenir. « L'Europe vise à devenir un continent neutre en carbone d'ici 2050, et les terres rares sont essentielles à la mise en œuvre de la transition verte », commentait d'ailleurs un cadre de l'entreprise.  Mais pour Mika et les autres, ce serait une catastrophe. L'éleveur désigne la route qui file jusqu'à Sokli. Pas un véhicule à l'horizon. « Cette route divise notre district en deux parties et coupe l'habitat naturel des rennes. Ils prévoient 300 camions par jour. C'est énorme, et les camions tueront nos rennes ! » s'insurge-t-il. Sans compter la pollution occasionnée par la mine qui contient aussi de l'uranium et qui se déverserait dans les eaux de la rivière. « Cela pourrait être une balle dans le cœur pour nous, éleveurs de rennes », conclut-il. Pour lui, l'Union européenne se fourvoie. « Mieux vaudrait recycler les minerais et consommer moins. C'est comme ça qu'on pourra sauver la planète, tance-t-il. Pas en prélevant tout ce qu'on peut de la terre, pas en abattant des forêts... » Même s'il se sent impuissant, Mika votera, mais il ne sait pas encore à qui il donnera sa voix. « Le problème, c'est que nos États ne nous consultent pas avant d'entrer dans la salle de négociation », explique Elle Merete Omma, membre du Conseil Sami, en prenant l'exemple du Règlement sur les matières critiques (CRMA). Ce document s'inscrit dans le cadre du Pacte Vert européen et prévoit de rendre l'UE moins dépendante de pays comme la Chine et la Russie pour son approvisionnement en matières stratégiques. « Au moment des négociations, on s'est rendu compte que nos États membres ont tout fait pour abaisser le niveau d'exigence vis-à-vis des populations locales et ont poussé pour réduire les délais d'obtention des permis et rogner sur les normes environnementales. »À écouter aussiLes élections européennes vues du Brésil, de Finlande et de BelgiqueMais sur certains dossiers, note Elle Merete Omma, l'UE peut s'avérer une alliée. L'année dernière, le règlement européen « zéro déforestation » est entré en vigueur. Désormais, les entreprises qui voudront exporter des produits issus des forêts devront démontrer que ces produits ne contribuent pas à la déforestation ou à la dégradation des forêts. « J'ai été agréablement surprise par la pression que la Commission a su mettre sur les États membres sur la question de la sylviculture, pointe-t-elle alors que la Suède et la Finlande, dont l'industrie forestière est un pilier de l'économie, ont multiplié les tentatives pour affaiblir cette loi. Elle a tenu bon pour donner la priorité à la biodiversité. » Des progrèsAlors comment mieux se faire entendre pour être mieux pris en compte dans les politiques européennes ? Ces dernières années, l'importance croissante de la région arctique au niveau stratégique, économique et environnemental, a donné un coup de projecteur sur les Samis. L'UE a vu l'importance de dialoguer avec ce peuple qui constitue sa porte d'entrée dans la région. D'un autre côté, les Samis ont compris l'intérêt d'une meilleure connaissance de leurs enjeux au niveau européen. Une prise de conscience mutuelle qui a donné lieu à diverses initiatives, comme l'organisation d'une Sami Week (Semaine samie) en 2022 à Bruxelles. Depuis 2019, Elle Merete Omma s'emploie à tisser un lien direct avec l'Union européenne avec la création de l'unité Sami-UE qu'elle dirige au sein du Conseil Sami. La première étape a été de tenter de combler ce fossé entre l'UE et les Samis, à travers le projet « Filling the EU-Sápmi knowledge gaps » (Combler les lacunes de connaissances entre l'UE et les Samis). « Nous travaillons pour tenter de sensibiliser, en particulier la Commission européenne, et nous avons réussi à obtenir un financement pour poursuivre ce travail, se réjouit Elle Merete Omma. Aujourd'hui, nous avons élaboré une stratégie européenne dans le cadre de laquelle la société civile samie a identifié des sujets qui constituent une préoccupation majeure pour le peuple sami et sur lesquels l'Union européenne peut avoir un impact. » Un lobbying qui commence à porter ses fruits, selon elle. L'année dernière, Bruxelles a accueilli son premier sommet Sami.Les programmes transfrontaliers comme Interreg Aurora, qui couvrent le nord de la Norvège, de la Suède et de la Finlande, et intègrent les Samis dès les premières étapes du processus avec un comité de sélection 100% Sami, offrent aussi une nouvelle source de financement pour des projets autour de la culture samie.Mais de l'avis de tous, il reste beaucoup à faire pour construire une relation équilibrée. « Nous sommes le seul peuple autochtone reconnu dans l'Union européenne. Mais ce qui est drôle, pointe Pirita Näkkäläjärvi, c'est que l'UE, qui a une politique très développée vis-à-vis des peuples indigènes en dehors de l'Europe, n'a pas de politique interne vis-à-vis de ses peuples autochtones. » À lire aussiFinlande-Russie: six mois après, les Finlandais se sont habitués à voir la frontière fermée

Émile Fichter, directeur du CRMA/RéseauJackHébergé par Ausha. Visitez ausha.co/politique-de-confidentialite pour plus d'informations.

The Emergency Room X-Ray Read is Not A CRMA

2014-2024. Cela fait maintenant dix ans que les Bains Rock sont ouverts ! Pour célébrer cet anniversaire comme il se doit, trois groupes habitués et assidus des studios de répétition sont invités ce samedi 13 avril sur la scène du Millenium. Il s'agit de No Age, Paulo Singuerlé et Karma. Reprises, chansons françaises et rock seront notamment au programme de cette soirée « Localozaure », que présente Emile Fichter, directeur du Centre de Ressource des Musiques Actuelles (CRMA) et des Bains Rock.Le lien vers l'article complet : https://www.azur-fm.com/news/haguenau-trois-groupes-de-la-region-a-lhonneur-lors-de-la-soiree-localozaure-2095Hébergé par Ausha. Visitez ausha.co/politique-de-confidentialite pour plus d'informations.

W czternastym odcinku 321 GROW Talks analizujemy zagadnienie kultury pracy z CRMem. Prawdopodobnie wielokrotnie słyszałeś od swoich handlowców, że „z CRMa kasy nie ma, a więc po co mam to wypełniać, to mi tylko i wyłącznie zajmuje czas”. Z drugiej strony, pewnie nieraz myślałeś czy planowałeś, aby właśnie CRM stał się takim sercem Twojej firmy. Centralnym narzędziem. W trakcie tego odcinka staramy się rozstrzygnąć ten dylemat. To pewnego rodzaju konfrontacja między osobami, które są przekonane, że z CRM nie przynosi zysków, a tymi, którzy jednak wierzą w to, że jeśli firma cokolwiek sprzedaje, to warto by posiadała system CRM. Miłego odsłuchu! Prowadzący:

I Would Not Prorate a Spinal Impairment Based on an Excessive Motion Test (CRMA)

In a rapidly evolving accounting landscape, how can professionals demonstrate their skills and experience to stand out? Certifications! In this episode, veteran accounting educator and President of HOCK International, Brian Hock outlines the immense value of professional certifications for career-long growth and development. Learn how certifications like the CMA provide a standardized body of knowledge to showcase specialized expertise. Discover how the right certifications position you for success as technology and demands transform. Gain perspective on certifications as a strategic investment in your future, increasing opportunities and earning potential over the length of your career. Brian draws on extensive experience preparing accounting students and professionals for certifications to offer advice on overcoming barriers like cost or study time. He provides encouragement that passing rigorous exams like the CMA, while requiring dedication, is very achievable with the right preparation and planning.If you're looking to get strategic and maximize your career potential in accounting, this episode is a must-listen! You'll come away motivated to pursue professional certifications and equipped with insights to choose the right certifications for your goals.Full Episode Transcript: Adam:            Today on Count Me In, we have a great episode in store. Our guest is Brian Hock, president of Hock International and an experienced accounting educator. Who has been teaching finance and accounting certifications for over two decades. Brian provides keen insights into the value of professional certifications like the CMA, and how they can benefit accounting professionals throughout their career. He discusses the importance of certifications in demonstrating specialized knowledge and skills, as well as how certifications, like the CMA, help professionals stay current in a rapidly changing business landscape. Brian offers advice for overcoming barriers to obtaining certifications. Emphasizing the long term career rewards, that make certifications a smart investment. With technologies and an evolving talent gap impacting the accounting field, Brian's perspective is extremely timely. Now, let's welcome Brian Hock. Adam:            Well, Brian, we're really excited to have you on the Count Me In podcast today. And, just to jump right in, can you share with us, with our listeners, why are certifications so critical, especially in the field of accounting? Brian:             Well, first, Adam, thanks for having me. It's great to be with you. The question of certifications is one that is very important for somebody's career. And the way I explain it is that there are however many thousands and thousands of universities around the world, and they all have different quality of an accounting program, accounting professors, the classes that they teach.  And, so, just because somebody has an accounting degree, we aren't really in a position to know what that person knows. What they studied, how they studied, how well they did. But a certification is a specific body of knowledge. A specific syllabus that is the same for everybody who takes it anywhere in the world. And, so, the term certificate, it's a certification because it's that standardized test that everybody who's passed it has passed the same content. And, so, it's a person's way of showing what they know separate from their university. Because a lot of universities may be very good universities, but they're not known outside the city, the region that they're in. And nobody outside that city or region is aware that the person has such a strong accounting education or finance education. But a certification shows that. Adam:            It does, and, I think, we're hearing that a lot more. Especially, in the world of accounting, with so many different things happening. So many new technologies coming out there. One of the biggest things we're hearing about is things like the talent gap. So how are certifications helping bridge that talent gap, especially in the finance and accounting sector? Brian:             Well, a good certification helps bridge that by staying current, and this is something that I know CMA does. I've been teaching CMA for almost 25 years, and it's a number of syllabuses that I've taught. Because what accounting and finance professionals need to know, what they're using on their job, has changed over time. And, so, with IMA doing such a good job of keeping the CMA syllabus up to date and relevant. That is part of that talent gap being addressed, by making certain that the people that come out through CMA have those skills. And the obvious example is AI wasn't in the syllabus 20 years ago, but it was put into the syllabus in 2020. And, so, technology is a big one, as technology changes. As the skill set that people need to use that technology changes, data analytics, visualization, are in the syllabus now, but they weren't ten years ago. And, so, a certification that keeps its syllabus current addresses that gap by making certain that the people who come out of that certification have those current, and practical, and relevant skills that are needed in the market today. Adam:            Yes, that makes a lot of sense. Now, you have been in this accounting space, in the certification space, teaching people certifications for a while. How have you seen that demand change over the years, and what trends you see us going towards in the future? Brian:             I think one of the things that's happened, and continues to happen, is more and more what I would call a specialty certification. You take something like CMA, and it's accounting and finance, at a fairly broad scope. It's not specific to receivables, or payables, or bookkeeping, or a specific type of banking. But now you have certifications that are specifically about fraud examining. You have certifications that are about a controller position or a specific element of a business. And those are wonderful certifications for people that are a little further along in their career. That have some experience and know what it is that they're going into. But when we talk about young people just starting their career. The certification that they need is one that's going to keep as many doors as possible open for them, as long as possible. And when I talk to a university student, I say, "Well, if you know that you want to go into investment banking, then that's the certification you need to pursue." "If you know that you want to go into some particularly niche area, then, find that specific niche certification."                        But most people, until they've been five or 10 years in their career, don't know what they want to do for the next 20 years. And, so, there are niche certifications that are developing, which are for later in somebody's career after they know where they're going. But we still have the same certifications around the world that were there 25 years ago. ACCA, SEMA, CPA, CMA, that are those very strong foundational certifications, that keep a lot of doors open for the people who have them. Adam:            So do you think there's a benefit of getting into certifications when you're still in school or just about to graduate? Is there a benefit there? Brian:             The benefit starts whenever you start studying. And, so, if you're going to get the benefit from the certification, you want to start as soon as possible. And that's really while you're still at university, if you can. Even just studying for one of the certifications, one of the parts, is important.And, also, if we look at all of the different learning outside of certifications that IMA has available, students at university can do some of those classes. Do some of the classes about data analytics and visualization and get those, even if it's not a certification, get that process of learning and demonstrating to your potential employer. That you are serious about your career, and you know that these are the issues that employers need, that employees need to be able to do. And, so, starting the earlier you can, as early as you can, is the best. Adam:            Yes, and it's great when you can start that early because then you, kind of, know the trajectory of where you're going. And one of the things we're hearing about and people are writing about, especially, in the finance and accounting industry, is that there is a talent shortage in accounting. There's not a lot of people going into this. How do you think that's impacting the industry, and what are some things that we can do to help address it? Brian:             Well, it's interesting; one of the things that a shortage like that should do is it should drive up salaries, simply because of supply and demand. It seems like that hasn't happened quite yet. I have a son in college, who's making these decisions about majors, and it's a question of what are the salaries that you can get from the different business majors that's coming out of university. I think one of the things, from an accounting standpoint, is we talk about people, young people, should do what they love and follow their passions. Well, for a lot of people, their passion is something they may not be very good at. Whether it's sports or music or something. But we need to remember that any business that's involved in that industry has accountants. And, so, I say, you may love basketball, but you may not be very good at it. But a basketball team, a basketball league, has an accountant. You may love music, but you can't sing, you can't play an instrument, but every record label, every music company has accountants. And, so, it's a matter of helping people recognize that an accountant is really working within an industry. And whatever industry you like, whatever your passions are in the world. If it's in automotive, you like cars, you don't want to be a race car driver. You can't be a race car driver. But all the car companies, the race teams, have accountants. And, so, it's a matter of helping people see that it's more than just tax. It's more than just making debits and credits all day. But you can connect to what it is that you love to do with accounting or finance. Adam:            I've never heard anybody say it from that perspective, and that opens up a huge world because every industry has a business aspect. So even if you're not good at that specific thing, that all the people making the millions of dollars, making records, or whatever, but there's people behind the scenes who are making the business run. And there's so many assets of that business that are available to you. Whether it is accounting or some other field that you're like, "Hey, I'm interested in that part aspect of it." Brian:             Well, and even if you take into account nonprofits, and somebody wants to do something that's giving back, specifically, to a specific cause or area. Well, there are nonprofits that operate in those areas.And, so, volunteer within that nonprofit, I mean, maybe, they have a job in the accounting or finance, and that depending on their size. But whatever it is that you enjoy doing, there is a job in accounting or finance that is connected to it. Adam:            Mh-hmm, oh, that's great. So coming back to the conversation about certifications. You said a lot of the good certifications are ones that, kind of, open the most doors for you. And they help accountants stay up to date with rapidly changing things, and they're making sure their syllabus stays there. In light of increased things, like increasing automation and technology advancements. How can you stay relevant? Because certifications are very large and it's hard to keep them up to date with the most rapidly changing things. Brian:             Well, this is a big thing right now, AI and Chat GPT, whatever version they're up to. And a lot of people just at the various conferences with IMA that we were at, recently. The question is; are accountants going to have a job in five years, five days, five weeks, whatever the case may be? And, I think, the answer to that is absolutely yes. All of these changes in technology are just continuing the changes that have happened in technology, in the past, in that they are tools. It's not going to make a decision. It's not going to be able to interpret, for example, when we talk about ratios, anybody that has a definition or the formula for a ratio and the financial statements, can figure out what the ratio is. I mean, you find fixed assets, you can find the number. So calculating a ratio isn't that difficult, it isn't that challenging, and that's something a computer can do.  But the question is, what does that ratio mean? And if that ratio means something negative for the company, what is the correction to it? What do we need to do to respond to that, to react to that, to fix that, to address that, whatever the case may be? And, so, AI and these new tools may be able to manipulate more data more quickly than we can. They may be able to see patterns in the data that we aren't able to see. But it still requires a person who understands the business, understands the industry, to take that information and make it into a useful decision for the company. And it's something, too, that when we talk about capital, budgeting, and various other things within the exams. We talk about there's a quantitative element, the number. You make the calculation, and the net present value is positive, the net present value is negative. But then there's also a qualitative element to that as well. "If we make this decision, what happens?"  "If we open a factory…?" "If we close a factory…?" "If we expand…?" "If we contract…?" And, so, all of those qualitative factors, I'm not sure that AI is who we want making that decision. Yes, I'm happy to have the computer calculate the ratios for me.But I don't think I want the computer to make the decisions about what we do as a result of those ratios. Because there are so many things that go into that, other than the simple calculation that was made in that quantitative analysis.  And, so, if somebody is starting their career and they want to make certain that they have a job five years, 10 years, from now, you need to know how to use those tools. If you can't use those tools, you're going to be at a tremendous disadvantage. A little bit like if we were to say that you didn't know how to use Excel at all. And you go to a job, and they ask, "So how are you at Excel?" And you say, "Well, I've heard of it, but I'm really good at math. I've got this great calculator; I don't need Excel." Well, no, that's not the case, an Excel is a tool that helps you take your great math to the next level. And that's what all these other tools coming out on a daily basis are. We need to know how to use them, and apply them, and make them relevant to the decisions that we need to make. But they may replace the calculations, the data entry, the routine work. But if we're studying CMA, that's not the work we want to do ourselves anyway. We want to be the ones that work with those numbers after it's been sifted through, and analyzed, and all of that. So you need to know how to use these tools because they will help you do your job better. Adam:            Mh-hmm, yes, they do, they help you do your job better. And, like you said, they are tools. They're not replacing us; they're tools to help make some aspects of our jobs easier. So that we can enhance our strategic, and other aspects of our job that are things that we humans still do, at least, at this point. Brian:             One of the things that we need to keep in mind, when we're talking about our job, or our career, or the future, is it all comes down to adding value. Are we able to add value to the organization we work for? And we can do that if we don't spend time calculating numbers that can be calculated by anybody. Calculating a ratio is not a high-level skill. But if we spend all of our time at work calculating ratios, we're not really adding value to the organization. If we have the tools that allow us to make those, calculate ratios, or whatever it is that we're calculating. Then we have more time to take that information and actually add value to the organization, by understanding what that information is, how to use that information, how to make decisions based on that information, to add value to the organization. And all of these are just tools that help us have more time and better information to add value, which is why we're going to continue to have a job. Adam:            Yes, for sure. Now, certifications are quite an investment. And, maybe, we can discuss a little bit, what are some of the barriers that might prevent individuals from pursuing or attaining certifications, and how can those things be overcome? Because every aspect of the world, people live in different areas. There's many different barriers that can occur, at times. Brian:             I think I'll break it down into two broad categories of barriers, and then how we address each one of them. One of them is, obviously, a financial barrier.And this comes to the fact that different countries, different economies, different scales. And, so, for some people, young people, an accounting student at university, a finance student at university, the cost of taking CMA may become a barrier. I'm a young professional that just got married, has a child, and doesn't have a lot of disposable income. IMA helps with that, student scholarships, I know, for university students. But even when we look at the amount of money that it costs, and even if we do without any discounts or anything like that, just we register and we pay. We need to keep in mind what the return is on that investment. And if you say you buy materials, you register, and you earn two and a half thousand dollars. Well, that return is going to be for the rest of your career. So if you make even $1,000 a year more, which is a low number, but $1,000 a year more over 25 years. You have a $25,000 return on a $2,500 investment. Okay, time value of money in the $1,000 is 25 years from now. But still $25,000 return on a $2,500 investment is very good. And, so, when we're talking about that financial investment, it's a question of perspective. Yes, in the short term, it's a large amount of money, and I don't want to discount that or minimalize that, in any way. But when we keep in mind what that potential return is when you pass, and have 25,000, 25,0000, whatever that number of a higher salary through certification is. It makes it a very good case for whatever you need to do to get that registration done. You don't buy your coffee at the coffee shop every day. You don't go on vacation one time. I mean, you make those sacrifices for the longer term benefits. The other barrier, I think, for a lot of people is it's a big syllabus. It's a difficult exam. There's a low pass rate and people are just afraid to do it. They're afraid to fail, or they don't want to fail. But this is something, I mean, I've been doing CMA for almost 25 years now, and it is a difficult exam. We want it to be a difficult exam, it should be a difficult exam. If it's not a difficult exam, it doesn't provide any value. So it is a difficult exam, but it is also a very passable exam. And, so, if you start and you're worried and you're intimidated, you make a plan, you make a schedule. You're trying to find 200 hours to study for part one and 200 hours to study for part two, and you do it step by step. This is not something you have to learn today, tomorrow, or this week, it's a marathon. And that marathon requires commitment, and dedication, and a plan, and a strategy, and your spouse's understanding, that you're not going to be as available for going out and having fun all the time. But this comes back to the return on investment. You spend two years studying, but the benefit is not only a salary benefit but it becomes also your career is better. You're in better positions, you're traveling, all of those benefits come. And, so, yes, it's an investment; it's a monetary investment, it's a time investment, it's a nerves and stress investment. But it's going to benefit you from the time you start until the time you retire. And, so, if you know you want a career in accounting or finance, start today, if you haven't already. Adam:            Mh-hmm, that's huge. I like the marathon analogy. If you talk to any marathoners, the hardest part is those last six miles, that 20 to 26 miles, or 26 and a quarter miles, that's the hardest part for them. Because getting up to that 20 miles' point, you're good.But then you have to finish, and finishing is sometimes the hardest part. But once you finish, when they cross that finish line. You see pictures of marathoners, they look exhausted, but the elation on their face, and I'm sure it's the same for passing a certification, is like, "Hey, I've gotten to this point and now I can see the benefits from that." Brian:             Yes, you spend two years, a year and a half studying. But you have to keep in mind why you're doing it, and it's the whole rest of your career you get the benefit. And we also talk, I think, too, often, we talk simply about CMA and certification, and that's obviously a big part of it. But if you then look at what you get for the rest of your career from continued membership in IMA. The opportunities, the networking, it's where you find your next job. It's where you find the person you're going to hire. And, so, when you add all of that in not only the certification, but that whole professional organization that you're a part of, that you're a member of, that you benefit from, it's something that you need to start. You're not alone, other people have done it before you. They've shown it's possible. You know it's a benefit. So you just keep in mind why it is that you're doing this and how it's not a one-time bonus that you get from your employer, if you pass the exams. But this is something that's going to be the rest of your career. And if you're just out of college, this could be 40 years that you're going to benefit from this two years of studying and the little bit of a financial sacrifice you had to make. Adam:            Yes, it's that community that builds from either your local chapter, you go to local conferences, or the annual conference or whatever it is. You can build that community, and that community can become almost like a second family, as you grow in your career. Brian:             Yes, well, and as you grow in your career, your employer, before they promote you, they want you to have experience in leadership, or in management, or decision making. And it's hard to get that in a company. But you volunteer with your IMA chapter, you volunteer with IMA, and you have that opportunity to meet people, to lead things, to organize things. To get that experience that every organization is looking for in their people. And you have the opportunity to do it in a way that really benefits you and your career as well. Adam:            Yes, I think that's a huge benefit of professional accounting organizations. IMA, obviously, this is an IMA podcast, but whatever your specific field is within the accounting industry. Whether you're like, "Hey, I'm an internal auditor, so I'm going to join the CIA." Or whatever those things are. You want to be able to have those different elements. And those things can help motivate and incentivize individuals to gain certifications. Because you see your colleague, "Hey, my colleague got the CMA, got the CPA" got whatever the certification is. And they say, "Hey, I want to join that; I want to participate in that." Brian:             Positive peer pressure. Adam:            Yes. So, Brian, this has been a great conversation. And as we wrap things up, what are some takeaways that you want our audience to remember, as we wrap up the conversation here?Brian:             Well, when we're talking about certifications, and I've said it enough already, I may as well repeat it one more time. Is the time frame that you benefit from the knowledge and the skills that you learn. I mean, it's not only the certification, it's the skills that you learn while you're preparing for the certification. That this is something that's from now until the end of your career. And if something is able to benefit you that long, why wait to get it? Why wait to start that process?  And, so, it's a matter of keeping in mind the perspective of this is a short-term investment of time. It's a significant investment of money, in the short term, as well, but the payback for it is ongoing. The increase in salary, the increase in your performance, the opportunities in your country, outside of your country, it's almost immeasurable. And it's hard to calculate the return on investment because the return is so high and the investment is so small. If you're in the field of accounting or finance, certification is absolutely the best investment that you can make. Adam:            And, as we've already said, it significantly starts to close that talent gap that we've seen, and also will help with the talent shortage. As people can, as you mentioned before, be able to get into different industries because every industry needs an accountant to run the books. Brian:             Right. And as technology changes, it's still somebody who knows what that information means, knows how to use all of this data. Think how much data companies collect now from their customers, their suppliers, their employees, the production process. So this is massive amount of data. But somebody has to be able to sort through it and understand what's relevant, what's not relevant, and how to act on it, to add value to the company.  And, so, learning the skills in your certification, staying current through continuing professional education, and staying current in the profession. AI is going to come, AI is going to develop, all these tools are going to develop. But the person who knows how to use them and knows what to do with all that information, is going to be the one leading the organizations. The one certainly that's going to have a job, for as long as they want to work. Adam:            Definitely. Well, Brian, thank you so much for coming on the podcast. Really appreciate your insights, and we look forward to having you back in the future. Brian:             It was my pleasure, thanks for having me. Announcer:    This has been Count Me In, IMA's podcast, providing you with the latest perspectives of thought leaders from the accounting and finance profession. If you like what you heard, and you'd like to be counted in for more relevant accounting and finance education, visit IMA's website at www.imanet.org.

Get ready for part two of our insightful ESG (Environmental, Social, and Governance) discussion on the Count Me In podcast. Our expert panel, Douglas, Dan, and Catie, unpack the pressures and fraud risks inherent in ESG reporting, offering invaluable insights gleaned from real-world scenarios. But it's not just about identifying risks; they also provide practical guidance for those embarking on their ESG journey. Learn how to start with what you have, concentrate on materiality, and establish a robust, cross-functional ESG team. Tune in for an essential roadmap to navigate the complexities of ESG reporting in today's business landscape. This is one episode you won't want to miss!Connect with our speakers:Catie: https://www.linkedin.com/in/ctserex/Dan: https://www.linkedin.com/in/dan-mosher-8552519/Doug: https://www.linkedin.com/in/douglas-hileman-fsa-crma-cpea-p-e-6abbb71/Download the reports mentioned into today's podcast:Achieving Effective Internal Control Over Sustainability ReportingManaging Fraud Risks in an Evolving ESG EnvironmentFull Episode Transcript:Adam:            Welcome back to Count Me In. Today we have part two of Unraveling ESG. We're joined, again, by Catie Selex, Douglas Hileman, and Dan Mosher for the completion of their conversation. Now, if you didn't hear part one, I encourage you to pause right now and listen to that first. In today's episode, we explore the challenges and risks of ESG reporting, including the potential for fraud. Our experts delve into the pressures companies face and discuss real-world examples of how well-intentioned sustainability efforts can sometimes lead to misreporting and potential fraud. But it's not all about the pitfalls, they also offer essential guidance to those new to ESG. Emphasizing the importance of starting with existing resources, focusing on materiality, and setting up the dedicated cross-functional ESG team. Don't miss this invaluable conversation, so let's get started. [00:00:55]       < Music > Dan:                Doug, I mentioned the ACFE's Fraud Triangle earlier, and I'm eager to hear some of your perspectives on applying that Fraud Triangle to ESG.  Doug:              Thank you, Dan, it can be done too. It's a familiar construct, and I was fortunate to be an in-house at a Big Four when Sarbanes-Oxley hit. And at the very beginning of designing internal controls and testing internal controls, we had to consider the possibility of fraud.We had to design controls to prevent fraud, in audits we had to detect fraud.  Being an environmental specialist, and then with the IIA coming out with changing their IPPF, their framework, to require testing for fraud. I've been testing for fraud and considering fraud for 20 years, in the environmental space since 2002. It looks a little different for ESG, but not as different as you might think. There is pressure, pressure can be, "We've got to get this report out." "The customer wants this answer." "We have to say, for example, that our products didn't come from Bangladesh, so what the heck? How will they find out?" There's so much pressure. I see that people are involved in ESG, in this non-financial reporting, as an add-on to their jobs. It might be 20% of their job, and it's the 20% between 120 and 140% of what they're supposed to do. People are under, and companies, are under tremendous pressure to put the right answer out there.  They have the opportunity to do so because the controls are not designed, and have not been implemented with the potential for fraud in mind. So where there are weak controls or no controls, the opportunities are there. I see this comes into play, also, when data and information comes from outside the organization. There's this tricky thing where so much of what we do, in ESG, is not only what the organization controls but what the organization can influence. There are some challenges there, how do you control what you don't control?  So the opportunity is there because the controls can be weak or nonexistent. And the rationalization can be, "Well, everybody does it."  Or "It's not about money, it's about prestige." "It's not really this, we want the award." We've seen, for example, there's a magazine, an organization, that rates colleges, the 10 best colleges in each thing. And we've started to see, in recent years, where the colleges are even fudging the information to get the prestige of being in that award. That may have secondary effects for how many people go to that college or what they're willing to pay for tuition, but that's fraud.  In my book, if you submit data and information that is incorrect, or inaccurate, or misleading, with the intent to deceive at the expense of others. Especially if that turns into actual or potential financial gain, I call that fraud. So that applies on all three sides of the triangle. It's just a matter of thinking about this ESG and non-financial world and how that can happen. Dan:                Excellent, Doug. Yes, maybe, just to add a couple of extra points around those pressures and incentives. Today we are seeing that there is incentive compensation for certain executives that is linked to various ESG measures. If you think about that and the opportunity for management override of certain controls that are out there, that's a great incentive.  If you're going to get paid a bigger bonus because of greater ESG metrics, and your ESG, for example, your emissions information is held in Excel spreadsheet, which in many cases that is the case. I saw a survey, not so long ago, of more than a thousand executives saying that, I think, it was 86% of them had their emissions data just sitting in a spreadsheet. And if you could change that with a few keystrokes, at the executive level, to boost your bonus, someone might do that. Other things I think of are from an incentive or pressure standpoint. Things around ESG-linked bonds or credits where there are a key performance indicators and you're required to maintain those metrics, to maintain certain interest rates or payment on your bond. Those things are out there and they're going to influence some portion of those that are held to them. Catie, maybe, you have some other thoughts around this as well? Catie:              Yes, Dan, so one of the things that we're seeing in ESG, especially because people are so compelled to make great strides on their data and to make progress towards their targets, in a very quick manner, is there's an emerging market of solutions that some are absolutely legitimate and there's good actors, but they're also bad actors. So one real-life example of this happening is the Vatican used a third party to preserve a forest area, as part of its carbon offset effort and to help move towards its emissions reductions targets. So, in this instance, the Vatican thought that it had protected an area of Hungarian Forest as part of that reductions plan, but that actually never happened.So while there were good intentions to reduce the Vatican's emissions footprint, ultimately, that desire left them to susceptible to fraud by this third party. So that's something else to think about is as you're incorporating other entities, that are outside of your organizational boundaries to help you reach these targets, are they genuine good actors?  Have you conducted the due diligence to ensure that they're going to support you in getting to those targets, as opposed to hinder or even mislead you, which could lead to misreporting on your part? And, Dan, I wanted to get back to that pressure element. A lot of the clients that we're working with are in those early stages of ESG reporting, and are just getting their program started. So, Dan, Doug, and I am happy to contribute, as well, but what are some guidance that we can give to listeners? In terms of for those who are at ground zero and need to start reporting, and disclosing, and to ease some of the pressure that they're experiencing from stakeholders and regulators. What are some ways that they can approach this? What are some tools that they can use to mitigate associated risks?  Dan:                I'll go ahead and start. So I refer back to some of those frameworks, that you have mentioned, Catie, as a starting point. In terms of the kinds of disclosures that an organization might make in a certain business sector. I think that they should be taking stock of the various channels in which they might be reporting that information, and looking at the various kinds of scenarios, in which the information might be incomplete or inaccurate. So even just thinking about those processes will get them on a good path forward.  I think that you probably want to think about starting fairly small, with the kinds of disclosures, and build upon those as your maturity from an ESG perspective grows. Doug, what are your thoughts? Doug:              For companies just starting out, or in the early stages, what I would say to them is, first, just recognize this is not a hobby. This is not a nice to do, this is a business imperative and it is not going away. Put the right people on it and devote resources to it, who can really get things moving. Another thing I would say is, one of my phrases, is begin with what you've got because you really can't begin with anything else. A gap assessment is a really good idea. What are the requirements that are expected from the general capital markets?  What are the questions you're getting from impact investors and customers, where you're getting that pull and you're expected to provide something? Well, what is it you have? Companies may have a little more information than they think they have. Because much of this information is already being collected to achieve regulatory compliance obligations, with let's say the EPA, or with OSHA, or the Department of Labor. Is that data and information fit for purpose or can it be modified a little bit, to meet the expectations of the stakeholders who want this kind of reporting and disclosures? Another point I would say, we've touched upon the cross-functional team. This cannot be the responsibility of any one person. This is a team effort because this non-financial information touches every part of your business internally, and it touches many parts of your business externally. With your providers of capital, your banks, your insurance companies, your customers. So all the people who engage in external relations with folks outside the company, it has to include those.  One tip I would say is climate change is the single biggest issue of our time and climate change and climate change reporting, greenhouse gas emissions reporting, is expected of everybody. So climate change has got to be on your agenda. There is some specialized expertise that comes with that.  I would suggest that climate change has even its own team and its own work streams. I think supporting that when the ISSB put out their two exposure drafts. They had one for all sustainability reporting disclosures and one for climate change risk and exposures. So you've got to address climate change. And, finally, I would say I put in a shameless plug for using the COSO Framework, that if the data is going to be complete. If it's going to be accurate, if it's going to be verifiable if you're going to have the right people with access to it and only the right people with access to this data. There's nowhere better to start than that COSO Internal Controls Framework. And even backing up that COSO Enterprise Risk Management Framework to lead into materiality. And to lead into what are the issues where we should be reporting on and focus our efforts.  To use an extreme example, if you're a Chevron you're not going to bet the company on recycling paper. So what are the issues that matter to you as a company? Where you invest your time, your resources, your people, and your initiatives on improving performance.  Catie:              And, Doug, you brought up a great point when it comes to materiality, and I want to make sure that for our listeners, they know that when it comes to ESG and sustainability, materiality is separate and distinct from the concept of materiality under federal state securities law, as well as GAAP. And that's because items that are material to ESG they're not, necessarily, the same as those that are material under securities law or GAAP.  So one of the ways that we help clients and, especially, our year zero clients who are trying to uncover what is material to their company. We always recommend starting with a materiality assessment, and ESG strategy and policy development. This is going to help you set your own guardrails so that you don't overextend or overcommit on ESG. Doug mentioned that climate change is becoming one of those topics, that companies absolutely need to have resources and teams dedicated to. And I'm seeing that with most of my clients, climate, even if it's not on the horizon immediately, it's coming.  And, so, it's something that you will need to consider and continue to refresh what's material to you. So having those assessments, we recommend every two to three years because material topics for ESG are not stagnant. You don't select them, and then that's what you have for the entirety of your company's lifespan. They change because society changes, the political environment changes, and the actual environment changes. So you want to make sure that you're staying on top of and looking ahead to what those risks are.  So that you've got the data, mechanisms, and the internal control processes in place, to be able to have that data, have those baselines that you need. And then as you're planning out your ESG programming, set realistic goals and targets. So that you're not overextending yourself and that you are setting commitments that you know that you can achieve, and you're not falling victim to the fraud triangle in an attempt to achieve those commitments that you set for yourself. Dan:                Doug, I know you talked a bit about the great importance of climate change and emissions reporting. I did want to give our listeners some food for thought around emissions reporting. If you think about how some of that emissions reporting takes place, it's a calculation. So, for example, I've been in touch with a large organization. They calculate some of their emissions, taking their rented square footage of office space and applying the relevant coefficient to it, to come up with an estimate of their emissions.  I asked the question, well, "You have a number of offices across the country. What would happen if you, accidentally, forgot the Dallas office? Would someone catch it?" And the answer was, "Not necessarily." And, so, the care and the completeness, and the extra effort to make sure you have that completeness, it can be challenging, but I think it's completely necessary. Because if something could be forgotten accidentally, it could be forgotten on purpose, and if it's forgotten on purpose that's contributing to fraud.  Catie:              And to add to that point, Dan, some of the frameworks, specific to climate, already have built-in mechanisms to help you guard against that fraud. So, for instance, The Greenhouse Gas Protocols Corporate Standard sets guidelines for when to recalculate your corporate base year emissions. Because companies are setting their targets and their reduction strategies based upon that base year calculation. And, so, there are some particularities in terms of, for instance, if your company goes through an acquisition and your footprint goes by X percent, that is what triggers a base year recalculation for your emissions metrics specifically. And, so, that's a policy example. That's an example of a policy that you would want to have in place for some of these metrics.  So that as your company continues to grow, and circumstances change, and your footprint either shrinks or increases, based upon your operational size. You'll want to have policies in place so that you know when to recalculate your base year, so that you're continuing to report complete and accurate data.  Doug:              I think carbon emissions reporting, encapsulates everything we've discussed on this podcast and everything that's in both of our reports, the COSO Report and ACFE Report. And I think we could probably do a separate podcast on that. I'd encourage our listeners, many of whom are accountants, to read the Greenhouse Gas Protocol and become familiar with it.  There are operational and technical people doing it, but at its heart it really is an accounting protocol. We've discussed how you put together data and information to meet different purposes. I've worked with clients who get called upon to publish a greenhouse gas report, greenhouse gas emissions, using an operational control basis. Using the equity share basis, using the financial… So there's the same data that needs to be sliced and diced three different ways and for different reporting periods. Catie brings up the good point that there are protocols to restate or to correct errors when identified, or to account for forgotten facilities. There are uncertainties documented in it because many of these emissions that are reported involve estimates. What if you get better estimates? Do you apply that to this reporting period or do you retroactively do that and report it? Much of this involves judgment. What is a material change? So maybe you apply materiality in ways that you would apply it elsewhere or differently. All this has to be documented and the possibility of fraud starts to creep in, when there is the pressure to say, "We are on target for getting carbon neutral by 2030, in accordance with senior management's directives." So they can get their compensation bonus, and we can stay in that ESG-preferred trading fund, and we can get our low-interest rate from the bank or decline from that. If you understand, if accountants, and business folks, and operations, and environmental people take a good look at the Greenhouse Gas Protocol and you overlay that with the COSO Internal Control Framework, and you overlay that with that terrific publication on ESG fraud, from the ACFE. A lot of what we're saying will start to make sense and you will understand where you can contribute to more effective and more efficient reporting, and prevention, and detection, of fraud.  Catie:              So we know that, especially, because ESG is still an emerging discipline and there's different interpretations of data, and some of the data points themselves are evolving. So what do you say to those who are concerned about, unintentionally, misreporting data. And realizing two to three years down the road, "Oops, we made a mistake." How should they approach that in the future?  Doug:              Well, that's a great question, Catie, and we see that all the time. And I predict we will see it a lot more as this field matures, and as companies mature their processes and controls, and as more people take a look at it, both, assurance providers, investors, and the like, we're going to see more of that. And it's understandable that everybody will be handwringing and so afraid of making a mistake. And I go back to what we said 20 years ago, at the beginning of Sarbanes-Oxley. I was on many financial audit teams supporting them as ESG specialist for asset retirement obligations, environmental liabilities. And, well, we don't know the right number. We don't know if it's going to happen, and my advice, at the time, as a non-CPA, just an engineer and auditor is to say, "Well, in good faith, read, interpret what is required, develop a process, document the process, and then follow the process and document that you followed the process and the output from that process." That's what goes on the line item in your financial reporting.  If somebody determines that that was not correct or it can be improved. Maybe it's an internal suggestion, maybe it's from an auditor, maybe it's from an enforcement authority. It doesn't really matter how you discover something that needs to be changed. At least you can produce what it was you did and show that you were consistent with the design. The operation was consistent with the design. If you need to change it later, then change it later. Then comes the question, do we change it from this point going forward or do we have to do an adjustment for prior reporting periods? So that can be part of your process and your criteria. Set a threshold, a materiality threshold for that. Develop a process for how teams consider that and who decides yes or no. It's really using processes that you already have, and apply those for non-financial reporting.  Catie:              And just to jump in there from the ESG perspective, Doug, I think, not every year will be one marked by progress towards your targets. There's a million different circumstances that can affect progression on your commitments. And, so, again, going back to being transparent and communicating challenges and setbacks to your stakeholders, goes a long way in the ESG space. In terms of them continuing to have faith that you are reporting these disclosures, as they go along, and highlighting where you are experiencing those challenges and setbacks. Doug:              That's right.  Dan:                One part of the ACFE's Fraud Triangle is rationalization, and I think that this longer time horizon that Catie was just pointing to, actually, causes some rationalization to happen. Because there's a longer time horizon, someone might say to themselves, "Well, I can catch up next year.Let me fudge the number a little bit this year, and show some progress, and I will make it all better next year." And, so, there is something particular to ESG with that longer time horizon for those commitments being made around, "I'm going to be net zero by such and such a date. Well, that's a long time from now, let me just show that I have progression every year and hope that I can catch up in reality." Dan:                I maintain that non-financial reporting has a couple of attributes that are a little different from financial reporting, or at least they occur in greater proportion. Two of those attributes are much more narrative in non-financial disclosures, descriptions of processes, and also some forward-looking statements. Companies are encouraged to announce goals and targets, which sets the stage for reporting in future reporting periods on their progress to the goals and targets.  One of the things that is starting to look a little different, companies will say, "We are committed to meeting our climate goals for 2040." Where they make some grand, forward-looking narrative statements, and talking to some folks who are reviewing that, and even some of the external auditors, they're comparing those forward-looking narrative statements to where the companies are spending their money.  So if you're making statements and disclosures that are these grand, forward-looking projections, and the auditors see you're spending $7, a year, towards meeting that goal. Well, is that statement itself? Is that disclosure? Is that negligent?  Is that sloppy, or is that in order to get into an ESG fund, or to attract Helen, in ways? Is that tiptoeing into fraud?  I think the dust is yet to settle on that, but the topic is coming up. Dan:                I think it's a great point, Doug, and I'm sure that there are a host of attorneys out there who will, gladly, be spending time to figure out when the line has crossed into fraud. Catie:              And I will add to that, we're seeing a lot of companies set 2040 goals. And just for context, that comes out of the Paris Agreement, saying that the global target for net zero needs to be… Hang on, Adam, let me pause and make sure that I don't misstate this. So part of that Paris Agreement was this global recognition that net zero needs to happen by 2040.  And, so, that's why you're seeing that number come up in a lot of different corporate targets, when it comes to their net zero goals. That said, there is still a lot of work that needs to be done, at the company level, in order to achieve that. And there are things that are beyond your control.  So the different breakthrough technologies that are needed in order to accelerate transitioning to a decarbonized economy. There's still a lot of research being done in terms of the electrical grid and the different green technologies that can generate energy, to help reduce that carbon footprint. So I urge caution in terms of setting your goals because it needs to be, again, coming back to the point, it needs to be realistic and something that you think you can achieve. So one thing that we encourage our companies to do is it's great to have a moonshot goal, and if 2040 is your moonshot goal, then that's awesome. But setting those intermediary milestones to hold yourself accountable, to that moonshot goal, is something we really encourage our clients to do.  So that could be as simple as setting your baseline year for Scope 1 and 2 emissions. So that you have a complete understanding of your carbon footprint. And then from there you can understand what are those emission sources that we have? What can we do, that's in our power, to reduce those emissions? Are there simple process changes that can reduce our footprint?  So it's important, again, just go back to what you have already, what you know, and work from there. And there's no shame in having a really great moonshot goal if it's 2040 or if it's not 2040. But I think that setting those intermediary goals is going to be what really helps you to not fall susceptible to the fraud triangle.  Dan:                I think, we've had a really good conversation here and we've covered a lot of ground. Everything from visibility into your supply chain and the challenges raised by that. All of the complexities around data quality for emissions reporting and other sorts of reporting. I really have enjoyed this conversation immensely.  Doug:              As have I, it was a privilege. I hope our listeners enjoyed it as much as we enjoyed having the conversation. Catie:              Yes, thank you to Dan and Doug for this discussion. I really enjoyed chatting with you and, hopefully, the listeners will get some useful information out of this that they can take back to their organizations, and start to implement some of those tools and mechanisms to help them guard against fraud. [00:29:20]       < Outro > Announcer:    This has been Count Me In, IMA's podcast. Providing you with the latest perspectives of thought leaders from the accounting and finance profession. If you like what you heard and you'd like to be counted in, for more relevant accounting and finance education, visit IMA's website at www.imanet.org.

In March 2023, the European Commission presented its Critical Raw Material Act (CRMA) which aims at securing the supply of critical raw materials, mitigating risks to supply chains and reducing the EU´s strategic dependencies while boosting European autonomy, for example by promoting refining, processing and recycling of raw materials in Europe.The new regulation sets benchmarks for domestic capacities and for critical and strategic raw materials supply chains to diversify EU supply by 2030. At the same time, the CRMA includes a strong international component by focussing on international cooperation as an essential element of a successful raw materials supply strategy. Where do we go from here? And what do Parliament and the Council need to do so that concrete projects can start?The first reaction from European industry was rather positive. The fact that critical raw materials are on the political agenda has been welcomed. On the one hand, critical raw materials such as lithium for batteries are crucial for various manufacturing industries. On the other hand, with the European mining equipment industry for example, there are sectors in the EU that provide both the network and the technology to ramp up a sustainable, clean extraction and production of raw materials, both in the EU and in third countries.Also, the creation of a Critical Raw Materials Club together with like-minded countries is being discussed, with the aim of strengthening global supply chains, expanding Free Trade Agreements and combating unfair trade practices.Relisten to this EURACTIV Virtual Conference to learn more about the implications of the EU's Critical Raw Material Act for European industry and technology providers, and how extraction, processing and recycling of critical raw materials by European companies can be supported.  Discussed questions included:- What are the prospects for a critical raw materials “club” in the current complex geopolitical context?- What is needed to ramp up sustainable exploration in the EU and ensure the required acceptance?- How can Member States and private companies be supported in maximising the recovery and reuse of critical raw materials?- How effective can the CRMA be in monitoring and mitigating risks of disruptions to the supply chain as well as enhancing circularity and sustainability?

As highlighted in the recent COSO publication on Internal Controls over Sustainability Reporting, good governance and systems for sustainable business activities and ESG reporting require attention to potential risks around fraud and greenwashing.  Reflecting Grant Thornton's recent report on control activities related to these risks, join us as we take a dive deep into the world of Environmental, Social, and Governance (ESG) in business with our latest episode of the 'Count Me In' podcast. Hosted by a panel of experts, which includes Catie Serex, Douglas Hileman and Dan Mosher, our podcast uncovers the truth behind ESG, its importance in today's business world, the challenges it presents, and importantly, its potential role in fraudulent activities. Tune in for a fascinating conversation on ESG reporting, corporate purpose, sustainability, and the latest trends affecting investors, employees, and stakeholders alike. Don't miss this chance to stay informed and ahead of the curve in the ever-evolving world of business.Connect with our speakers:Catie: https://www.linkedin.com/in/ctserex/ Dan: https://www.linkedin.com/in/dan-mosher-8552519/Doug: https://www.linkedin.com/in/douglas-hileman-fsa-crma-cpea-p-e-6abbb71/Download the reports mentioned into today's podcast:Achieving Effective Internal Control Over Sustainability ReportingManaging Fraud Risks in an Evolving ESG EnvironmentFull Episode Transcript:Adam:            Hello, and welcome back to another enlightening episode of Count Me In. I'm your host, Adam Larson, and today we're diving deep into the complexities of Environmental, Social, and Governance, ESG, with a distinguished panel of experts. We're joined by Douglas Hileman, an experienced sustainability consultant, with over three decades of experience in environmental management systems, and internal controls.  Alongside him, we have Dan Mosher, a seasoned professional who excels in helping businesses navigate the complexities of sustainability and environmental risks. Last but not least, we welcome Catie Serex. A leader in environmental, health, and safety, auditing and management who assists businesses in integrating sustainable and socially responsible practices.  Today's discussion will delve into the importance of ESG, the challenges businesses face in managing ESG data, and the potential risk of fraud in ESG reporting. Here we go, let's listen in together. [00:01:00]       < Music > Doug:              And one of the things that we might kick off is with a very basic question of what is ESG? Dan, when people ask you this, how do you answer? Dan:                Well, it really is a big umbrella, and I'll ask for some help from Catie in this regard. But ESG stands for Environmental, Social, and Governance. And, so, lots of things under that environmental area. Everything from waste management and air quality, climate change. From a social perspective, it could be your human capital management, health and safety matters. Governance, I think of anticorruption, data risks, and the like. So it really is a broad title when we say ESG. Catie, do you have some things you'd like to add to that comment? Catie:              Yes, Dan, you definitely covered the gamut as far as some of the phrasings and the terminology, and really the topics that fall under that ESG umbrella. What I would want to add is that ESG is certainly one of the buzziest words in business today. But you might not know that ESG is, very simply, the newest iteration of concepts you've likely known for a long time. It's been previously known as corporate purpose, sustainability, even philanthropy.  But what differentiates ESG from these previous versions is that it now represents the closest alignment, to date, of business operations, so think about your tangible assets. To those intangible elements of business that drive value. And, in this case, I'm referring to things like customer loyalty, labor environments, community engagement support. And because of this connection, ESG is moving from a nice-to-have to a need-to-have for companies, but also their investors, their customers, and other key stakeholders like their employees. Doug:              I also think of ESG as a convenient taxonomy for all things non-financial. Many people have published those pillars or the word clouds that's in the ACFE report, and what topic goes where. For financial reporting, we know where sales goes and we know where EBITDA goes. We know where those are in a format and how to put the data and information together for clarity and reporting. For all things non-financial, it's just such a sprawling array of topics that ESG serves for one reason, in one way, as just simply a taxonomy. And there are some issues, such as climate change, like Dan mentioned, that really transcend more than one category, if you will. But for purposes of just where do you find it, and how do you manage it, and it can just serve as a taxonomy. Catie, to your point, on how to organize some processes, some controls, some recordings to understand what the organization is doing. Dan:                And I'd be interested in hearing your thoughts on the various channels in which this information is being put out there in the public. Catie, maybe you have some thoughts around the wide scope of that. Catie:              Yes, so in terms of the reporting side of things and getting to the nuts and bolts of what, I'm sure our listeners are interested in, in terms of, what am I on the hook for? There are a lot of reporting frameworks out there that are guiding folks. And I know that that's been a point of confusion for people is understanding, there are all these different acronyms out there. That I can report to like SASB, or the Global Reporting Initiative, GRI, Task Force for Climate-Related Financial Disclosures or TCFD. There are a lot of frameworks out there, but the field is narrowing.  So some of the communication that we've been seeing from these wider umbrella frameworks, are that they are working together to consolidate. To make things a little bit more straightforward, and to make things a little bit more uniform across the reporting landscape. But that's currently in progress, and this is just a result of this being not in nascent stages, but still in its growth period, and really honing down what are the things that shareholders, regulators, and such need to see when it comes to these ESG disclosures. Dan:                And I know that Doug has been on the front line when things are misreported or omitted, and I'd love to hear some of his worst stories. Doug:              Thank you, Dan. The question about reporting channels is a very good one, and Catie brought up several things that are happening in reporting to general capital markets. I also observe that there are other channels for reporting, including impact investors who may be interested in one particular topic. The general purpose capital reporting takes in one tranche, if you will, of topics that need to come external from an organization, a company.  There are other investors who are interested, let's say, in human rights, or in product conformity, or in diversity, or in commitment to climate, and they want more information about those topics. So you may get information from investor groups or analyst groups, and that's a type of report.  Another channel of reporting that I see is B2B reporting. The customers, and business partners, and banks, joint venture participants, are looking more into non-financial risk management. Non-financial performance and alignment, which is ESG. So before entering business relationships, and even during business relationships up and down the value chain, there's also ESG reporting that happens there.  It is starting to align in some ways that they're asking questions about the same topics, but the questions themselves can be different. And, in many cases, the reporting, the demand for reporting has outpaced companies' abilities to report on the data and information. So that pull has created a bit of a vacuum. And many companies are scrambling to come up with processes, systems, and controls so they can generate the data and information that these stakeholders are expecting in terms of reporting. Catie:              Doug, just to jump in there, from a client perspective, we are seeing that a lot of our clients are getting, especially, those B2B requests from either their suppliers or their downstream supply chain vendors. And the way that we're seeing that manifest is a lot of these larger companies are looking at their supply chain. If you think about greenhouse gas emissions, they're looking at their Scope 3 emissions, which is all value chain.  And, so, they're sending requests to clients like ours that are asking, "What are your Scope 1 and 2 emissions? Because we need to report that." We are seeing clients feeling the pressure to respond to that, to continue to be part of those wider supply chains.  And, so, they're coming to us asking for assistance in figuring out what those ESG metrics are and being able to respond in complete and accurate ways. So that they can continue to have those key customers that are asking for that information. Dan:                Yes, and I'd like to pick up on that point, too, and Catie was just touching on it. I think some of the key challenges are, for businesses today, what is the providence of their ESG data?  What is the confidence they have over the accuracy and completeness of it?  And what is the integrity and quality of that data as it travels along its life cycle, from where it started to where it was reported? And has it maintained that integrity all along? Because bringing this back to our main topic of fraud, there are many pressures and incentives that might have someone misstate or omit information in their ESG reporting. Doug:              I'd like to pick up on a topic that Catie discussed on climate change and greenhouse gas emissions. It does, inherently, involve a complex web of data from different sources, including suppliers. And companies may be asked to produce or report the greenhouse gas emissions for themselves, as a company, on Scope 1 and Scope 2. I hope our listeners know what that means. Or on a part of Scope 3, or their carbon emissions as a company, or their carbon emissions in a particular country or state, or their carbon emissions for the products they manufacture for a certain customer.  So those are different ways to slice and dice much of the same data. And it all goes back, I'll put in a plug here for the COSO report mapping the internal control framework to ESG. That can be applied to anything, any topic, any company, including, for example, greenhouse gas emissions. In terms of fraud, there can be a difference between just sloppy, or just unavailability of data and willful reporting of incorrect or misleading data.  For example, to get preferred treatment at a customer, or to get preferred inclusion in an ESG index fund, or to get a reduction on interest rate from a line of credit, from a financial institution that's looking for green investments. So we're still seeing an increase in awareness of the fact where, "Well, we can just report this because nobody cares." Or, "Well, it's not regulatory, so we'll just let it go." And willful deceit in order to get a benefit at the expense of other competitors in these areas, which goes into the fraud bucket. That ACFE and Grant Thornton touched upon in that report. Dan:                Yes, thank you, Doug. The report that Doug is referring to is a joint publication of the Association of Certified Fraud Examiners and Grant Thornton called Managing Fraud Risks in an Evolving ESG Environment. You can get it from our website and from the ACFE, and within that, we did develop an ESG fraud taxonomy.  It encompasses both some of the traditional areas of fraud that have always been there. Corruption, asset misappropriation, and financial statement fraud. And there are certainly ways in which ESG fraud manifests itself under each of those headings.  To that traditional fraud tree we have added an additional area of non-financial reporting fraud, which Doug was alluding to. And the things that might happen under there, there could be false labeling or advertising. Think of things like declarations of saying that it's "Dolphin-free tuna" that has certainly been an area of litigation in the past. I'm thinking about false disclosures or representations, and that might be along the B2B relationships. Where you are omitting information or misstating information to a company that you are a supplier to. Lots of ways that things can be contorted, and misrepresented, and misstated, omitted, and if it is done intentionally, then we're going to consider it fraud. Doug:              Dan, I can't say enough good things about the report that came out and, certainly, my hat is off to you, and Catie, and everybody who contributed to that. I know that was a massive effort. What I think is so elegant about that report is that many of our listeners struggle with how to get their arms around ESG, this sprawling issue is so new, it's so different.  The report begins with a construct that's familiar to everybody who deals with fraud, that famous ACFE fraud tree. And the report adds a leaf, if you will, if you look at that tree at the bottom row, that provides an ESG example for the fraud tree as everybody knows it. And then it was very elegant how you added that branch, if you will, for the ESG, the non-financial reporting with nine different twigs to describe a taxonomy there, and then the leaves with the examples, it was really well done.  So anybody familiar with fraud and the fraud tree. Anybody who has been involved in developing procedures to prevent fraud or to detect fraud on the audit side, you can just use that reference document and get pretty close to how you think about ESG fraud to prevent it and detect it.  Another thing I would observe that the human rights, no product was made with child labor. Non-financial reporting and compliance exists in a lot of places out there, and it can be possible, it can be easy for stakeholders to compare information that arises from different reporting channels for consistency. For example, Dan mentioned one of the claims could be, "None of our products use forced labor".  In the U.S. there's a law called the The Uyghur Forced Labor Prevention Act. That has the rebuttable presumption that products made from a certain area, in China, if you cannot prove that those products were made absent forced labor, the assumption is that they were made with forced labor. And the Customs and Border Protection is seizing products at the docks before they come into the country, and waiting on companies to provide evidence that the products are forced-labor-free.  So if you have claims on your website, or on products, or in contract documents that they're forced labor free, and the Customs and Border Protection is reporting that your goods are being held and not allowed into the country. There is an inconsistency there that can be embarrassing, at a minimum, to companies. And it can cost the company sales, customers, and reputational damage if it turns out that those claims cannot be supported. Dan:                Yes, so just picking up on what Doug was talking with The Uyghur Forced Labor Prevention Act, this is a big stick for the government in they have a presumption of guilt, so to say. That if they suspect that a good has any raw material or input within it because it is in whole or in part of your good that's being imported, is suspected of having forced labor in it, and that means every tier of your supply chain down to the raw material or seed, if it's an agricultural product. If there is a suspicion that it is tainted by forced labor, it will not be allowed into the country unless you can prove otherwise. And, I think, it's going to become, increasingly, challenging for companies to know their supply chain inside and out. And from a fraud perspective, whether any part of that supply chain is deceiving the rest of the supply chain on whether or not it's tainted by forced labor.  I was just reading over the holidays, there is a tremendous report that came out from Sheffield Hallam University, in the UK, around the various risks in the auto industry for being tainted by forced labor in the production of raw materials. it's really a very difficult area, and it is something that our clients are coming to us, asking for help around.  Dan:                Catie, do you have some other thoughts around the regulatory environment in which this is probably just one small piece? Catie:              Yes, Dan and Doug, you both brought up a great point of there are current existing regulations that apply to certain areas of ESG. But what we're seeing is a global movement towards more overarching regulations across different jurisdictions. So, for instance, last year, the European Union approved the Corporate Sustainability Reporting Directive Regulation, also called CSRD, and that sets reporting standards for entities that meet certain EU reporting thresholds.  In the UK, there IS BEIS, which is focused on climate-related disclosures for entities that operate in the UK. And then, of course, for our U.S. listeners, I'm sure you all have heard about the coming SEC final rule when it comes to climate disclosures. We anticipate that being finalized as early as April of this year. But all that to say that the regulatory environment, itself, from an ESG perspective, there is a growing recognition that there needs to be standards that companies adhere to. So that there is comparability across the landscape when it comes to ESG data. Because it is hard for whoever is looking at this data to discern what certain data points may mean because they may be defined differently.  So these standards are helping to create an environment that is more accountable and more comparable which, hopefully, will help clarify some things and clarify the way that you go about reporting. That said, even though some of those regulations are very early stage or haven't been released, yet, there are already consequences for misreporting.  So we saw last year, or in the past couple of years, that Goldman Sachs was fined $4 million and BNY Mellon was fined $1.5 million for what were considering material misstatements. And in the future, we see that more frequent consequences could be around the corner. But I can't speak to what that looks like just, yet. Dan, do you have any experience, or Doug, in terms of any additional consequences that you're seeing for misreporting of ESG data? Dan:                Yes, well, for me, as you said, there are consequences from misstating, publicly, the information. There are just a ton of business consequences of misstating the information. So, for example, I myself was involved in an investigation in which there was a licensor of images for the front of T-shirts and the like. There was a requirement that none of the production would take place in Bangladesh after the tragedy in 2013, in which a building collapsed, killing more than 1000 apparel workers.  And, so, there was a requirement that no production take place in Bangladesh, and there was wide-scale deception on that point. Such that there was a lot of production going on in Bangladesh, but it was being misreported to the licensor as being produced in India or in other jurisdictions throughout Asia. That finding, in the investigation that we carried out, was the subject of whether or not a billion-dollar license would go forward or not. Doug:              I can see several potential risks or consequences for misreporting or misleading content and reporting, and they vary according to the reporting channel. For example, there is ESG content in financial statements, in income statements and balance sheets. There are reserve estimates for contingent environmental liabilities.  Something that's a little newer is asset values for Emission Reduction Credits or expected costs in the future for Emission Reduction Credits, if that's part of a company's strategy for reducing greenhouse gas emissions. Those have a vintage and the value depends on the vintage. If those are, knowingly, misstated, you're subject to all the things that come with that in financial reporting, disclosure controls, and procedures, and the like. For misrepresentation and misreporting in the Form 10-K, the analysts and the investors are using this to make investment decisions. There are shareholders who are quite happy to file proxy filings or to file suit by claiming to be misled for the content in there. Some of those are starting to see the light of day or to get quietly settled. There was an instance of a major European bank, an employee blowing a whistle, publicly, saying that their screening process for companies to include in an ESG index fund was just not very good or, maybe, a sham.  So there's the reputational damage that can be a hit to a company and the market cap for many companies, the reputation, the intangible value, exceeds the value of PP and E - Plant Property and Equipment. So intangible value and brand value is something to watch out for too and that can take a hit, with misrepresentation or loss of reputation in ESG and non-financial matters. Catie:              And, Doug, just to piggyback on that point, there's the financial disclosure side of that, but there's also, as we talked about, the intangible side of that. So customers are increasingly wanting to purchase sustainably made goods, and engage with companies that align with their own personal moral values and beliefs.  And, so, when they learn that whether it's a good that's claiming to be sustainably made is actually unsustainable, you could lose members of your customer base. At times it inspires boycotts and protests and, especially, in the age of digital media, just imagine someone telling their community about their experience, and that going on Twitter, or TikTok, or something of that nature.  Those are some of the risks that we're seeing from not a regulatory penalty approach. But also there are consequences when it comes to your customer base, the value of your brand, and your brand reputation. Doug:              We've discussed a lot of different data, a lot of different stakeholders, a lot of different needs. So how do companies manage this kind of reporting. When everybody wants something different. There are different ways to slice and dice. How does a company get their arms around this and make sure that it's right? Catie:              Yes, that's a great question, Doug. So as I said before, there are a lot of different frameworks out there. But they are working to consolidate the frameworks and to consolidate the data expectations of those frameworks.  From what I'm seeing, it appears that SASB, GRI, and TCFD, all of which I previously mentioned, are emerging as the big three of ESG data disclosure frameworks. And it's important that our listeners understand that while these frameworks are not required for disclosure, they can help guide your reporting. And, ultimately, they can help your company be more aware of any potential fraud risks and avoid being susceptible to associated fraud with those activities and reporting.  Of course, the frameworks, themselves, are not mandatory for disclosure. They are, as I said, guidelines and we talked, previously, about the different regulations that are emerging. I think the thing that's important to know here is that some of these frameworks are being utilized to inform those regulations. So we know that the SEC climate disclosure draws heavily from TCFD reporting framework.  And, so, some of our clients are asking us to conduct TCFD reporting gap analysis to help them prepare for those upcoming SEC-required disclosures. We have clients who are asking us to do assurance readiness services because they know that they will fall in that year one reporting group, the large accelerated filers for the SEC.  And, so, having us test their existing processes, internal controls, things of that nature, and validate that their data is complete and accurate is something that they're doing to prepare for the upcoming regulatory framework. So the way to think about those frameworks is that it's a helpful way for you to organize your disclosures in anticipation of future reporting requirements.  Dan, do you have any thoughts from the fraud risk perspective of how those frameworks can usually help you. In terms of guarding against any potential misreporting or intentional or unintentional? Dan:                Yes, so when I think about this, I usually do go back to the ACFE's Fraud Triangle, thinking about incentives and pressures, the opportunities for fraud, and the rationalizations one might apply to committing those frauds. So when I think about reporting what is the role of that report?  Is it going to a regulator?  Is it going into a corporate social responsibility or a marketing publication? All of those bear different kinds of risks. So in terms of on this reporting topic, that people and companies should be thinking about taking an inventory of all the ways in which that ESG information is going out to the public, across those different channels. And ensuring that as they're building up their capabilities and infrastructure to maintain good data quality, that it is also ensuring consistency across all of those reporting channels.  What I anticipate, and I think we're starting to see it, is that there will be cases where the same information is reported in one channel, but is inconsistent with how it was reported in another channel, and that will be held against the company. You should not be finding yourself saying one thing to the government and something else in a publication. Doug:              Dan, I absolutely agree with that. I would say to this question, it comes back to a familiar trilogy that we hear as the answer to so many questions, and that is people, process, and technology. And I'll start at the end and work my way back, there are many vendors offering technology fixes and even companies, in-house, building technology fixes to gather and report data.  But the data and the information is only as good as the process it took to come up with the data. You can automate the wrong process and just get the wrong answer faster. So you back up to the process and say, "Well, since this non-financial information originates in so many parts of the company, and even from other companies, suppliers, customers, business partners, and the like. What is the process to get them?" There are also challenges I see on reporting periods. Governments, like EPA, may have an annual reporting process. There are companies with a non-calendar fiscal year, who need to report some of this on a fiscal year basis. So where are the reporting periods? What is the process to collect information and report to a state agency, to a stakeholder, to a customer? So those processes need to be nailed down, and that's where that wonderful COSO internal controls framework comes in. Just follow that and apply it as it's appropriate. And because that data and information comes from so many different sources, I encourage people to have the right people involved.  If companies establish a cross-functional team and get folks from all the places who provide this information. Real estate, operations, safety, procurement, R&D if they understand their roles and responsibilities in collecting this information to enable the kind of reporting that Catie has mentioned and others, then that goes a long way to making the process more effective and more efficient. Dan:                Yes, and I would like to add on to what Doug was saying. That in terms of the fact that this information is coming from different parts of organizations, that haven't necessarily undergone third-party assurance procedures. That this is a transition period here where, I think, a broader spectrum of people, within an organization, are going to be changing their mindset around the accuracy and completeness of the data because they know that they are subject to that third-party assurance. Catie:              And, Doug, you had mentioned, I think, very rightly, that having the right team in place is critical to being able to have the right processes and technology also in place, to ensure that your reporting is complete and accurate. And we're seeing on the client side that a lot of our clients don't, necessarily, have the resources in place to start to organize that.  So I wanted to ask, in your opinion, and Dan, feel free to jump in. How important is it to not just assign one person to do all of your ESG reporting? But how important is it to have that cross-functional team approach to these non-financial disclosures? Doug:              I think it is absolutely essential. One structure that I see work a lot is to have a steering committee. To set strategy and to be plugged into those reporting frameworks that you've mentioned, Catie, and some of the customer demands and organizational strategy and where things are going. And a more tactical working group that's closer to operations, and the systems, and controls to really modify those systems and controls and talk to each other.  A couple of things I've seen work really well. I've seen those committees be assembled, and people show up, and they don't know why they're in the room. And it really helps to have a coach or an external resource to help facilitate all that. To make sure that people are talking the right language and not talking past each other. So you get everybody on the same page to take actions in ways that are aligned with the company objectives, that helps a lot.  A couple of functions that I don't see on those teams but, I think, should be there a lot more than they are IT, for sure. And many of our listeners are from accounting, I would say accounting. I don't see on those cross-functional teams as much as I think they should be. Much of what is required for the sustainability reporting, it comes from accounting. You get utility bills from accounting. Get a list of assets from accounting. Get a list of our ten largest customers from accounting. Accounting has the master key to a lot of this information. But the information that's in company systems, in my experience, was not designed for the way the information needs to be reclaimed and used now. So there are some changes that need to be made in accounting to enable this reporting and to enable the systems and controls. To, then, ensure accurate reporting, verifiable reporting, and the fact that we tighten down the controls so that we can prevent the possibility of fraud. Dan:                Yes, great points, Doug. I really appreciate you bringing up the steering committee. Someone at the top of an organization that is there to set strategy. And I think that it is common, and it will become more commonplace, to have that steering committee require that any fraud risk assessments, that are being done within an organization, include ESG fraud as part of what they're doing.  And in conducting a fraud risk assessment that is a stress test, that's looking for ways in which various kinds of scenarios. Such as the scenarios we brought up in our report with the ACFE, of ways in which ESG fraud could be committed. And then looking at whether the controls in place within the organization, are sufficient to prevent and detect or detect those occurrences.  So, Doug, I know that you've been contributing to an exciting report, that's been recently released from the IMA. Could you give us a few highlights in that regard? Doug:              Sure, I'd be happy to. I was one of the primary authors of this document, the only non-CPA on the team. I provided the ESG specialist input for this very important report. It's a COSO report and IMA is, of course, a member of COSO and their leadership had a terrific role in pulling this together. And it will resemble a lot kind of the report you've had major involvement with from the ACFE, on fraud, ESG fraud. In that it begins with a framework that everybody knows and is very familiar with, the COSO Internal Controls Framework, and there's something old and something new.  There is a summary of some of the key points of the COSO Internal Controls Framework, the components, and the points of focus. And on each of the components there's some information demonstrating how the internal controls framework can be applied to ESG.  So that in terms of non-financial management of information, and of reporting, and of communications, and of control environment. It can be applied and it points you in the right direction on how it can be adopted to improve the effectiveness, and the efficiency of company organization, management, and reporting. I encourage everyone to read it and use it. [00:36:50]       < Outro > Announcer:    This has been Count Me In, IMA's podcast. Providing you with the latest perspectives of thought leaders from the accounting and finance profession. If you like what you heard and you'd like to be counted in for more relevant accounting and finance education, visit IMA's website at www.imanet.org.

Sujets traités :  C'est la 31ème édition du festival « L'humour des Notes à Haguenau », cette semaine, jusque dimanche. Comme chaque année, il y a des spectacles au Théâtre et d'autres, décentralisés, des déambulations musicales et des spectacles dans la rue, on en parle avec Éric Wolff, le Directeur du Relais Culturel de Haguenau. Des concerts de musiques actuelles et des DJ sets sont aussi proposés au QG, sous la houlette du CRMA, le Centre de Ressource des Musiques Actuelles. Vous pouvez retrouver l'article complet, consacré au festival « L'humour des Notes », en Podcast, sur notre site, azur-fm.com, dans la rubrique actu sorties. A Sélestat, c'est la chanson française qui est mise à l'honneur jusqu'au 25 mai prochain, par les Tanzmatten, avec son festival « En mai chante ce kil te plaît ». L'objectif : défendre la chanson française et repérer de nouveaux talents. Jean-Paul Humbert, le directeur et programmateur des Tanzmatten dévoile le programme. Et ce soir vous pourrez assister au concert de Pierre de Maere. Pour sa première prestation en Alsace, le belge vainqueur des victoires de la musique, nous révèle quelles sont ses chansons favorites au sein de son album. Vous pouvez retrouver la programmation du festival et réserver vos billets sur le site tanzmatten.fr Le collège de Brumath enfin baptisé. L'établissement porte maintenant le nom de Marcel Weinum, résistant alsacien de la Seconde Guerre Mondiale, originaire de Brumath et créateur du mouvement de résistance de La Main Noire, avant d'être exécuté par les Allemands en 1942, alors âgé de 18 ans. Cette décision, qui était au cœur de nombreux débats, a été votée à l'unanimité hier en réunion de commission permanente à la Collectivité européenne d'Alsace. Après 4 mois de travaux, la charte de la Décapole est restaurée. C'est un texte historique, l'un des premiers documents politique en Alsace. Écrit en vieil allemand, la charte de la Décapole a traversé sept siècles et est désormais de retour à Colmar, qui possède l'unique version de ce document. Pour en parler, Éric Straumann, le Maire de Colmar. La restauration a été confié à l'atelier Coralie Barbe situé à Paris. Le coût des travaux s'élève à 6 000 euros.

Sujets traités :  C'est la 31ème édition du festival « L'humour des Notes à Haguenau », cette semaine, jusque dimanche. Comme chaque année, il y a des spectacles au Théâtre et d'autres, décentralisés, des déambulations musicales et des spectacles dans la rue, on en parle avec Éric Wolff, le Directeur du Relais Culturel de Haguenau. Des concerts de musiques actuelles et des DJ sets sont aussi proposés au QG, sous la houlette du CRMA, le Centre de Ressource des Musiques Actuelles. Vous pouvez retrouver l'article complet, consacré au festival « L'humour des Notes », en Podcast, sur notre site, azur-fm.com, dans la rubrique actu sorties. A Sélestat, c'est la chanson française qui est mise à l'honneur jusqu'au 25 mai prochain, par les Tanzmatten, avec son festival « En mai chante ce kil te plaît ». L'objectif : défendre la chanson française et repérer de nouveaux talents. Jean-Paul Humbert, le directeur et programmateur des Tanzmatten dévoile le programme. Et ce soir vous pourrez assister au concert de Pierre de Maere. Pour sa première prestation en Alsace, le belge vainqueur des victoires de la musique, nous révèle quelles sont ses chansons favorites au sein de son album. Vous pouvez retrouver la programmation du festival et réserver vos billets sur le site tanzmatten.fr Le collège de Brumath enfin baptisé. L'établissement porte maintenant le nom de Marcel Weinum, résistant alsacien de la Seconde Guerre Mondiale, originaire de Brumath et créateur du mouvement de résistance de La Main Noire, avant d'être exécuté par les Allemands en 1942, alors âgé de 18 ans. Cette décision, qui était au cœur de nombreux débats, a été votée à l'unanimité hier en réunion de commission permanente à la Collectivité européenne d'Alsace. Après 4 mois de travaux, la charte de la Décapole est restaurée. C'est un texte historique, l'un des premiers documents politique en Alsace. Écrit en vieil allemand, la charte de la Décapole a traversé sept siècles et est désormais de retour à Colmar, qui possède l'unique version de ce document. Pour en parler, Éric Straumann, le Maire de Colmar. La restauration a été confié à l'atelier Coralie Barbe situé à Paris. Le coût des travaux s'élève à 6 000 euros.

Du 13 au 21 mai 2023, le Festival l'Humour des Notes, labellisé "festival d'envergure" par la Collectivité Européenne d'Alsace, vous présente sa 31e édition. Artistes, musiciens, circassiens, danseurs, comédiens, partenaires et habitants sont tous ensemble conviés à la fête.   Des concerts de musiques actuelles et des DJ sets au QG, sous la houlette du CRMA, le Centre de Ressource des Musiques Actuelles, on écoute Emile Fichter, son directeur. Le lien vers l'article complet : www.azur-fm.com/news/haguenau-31eme-festival-de-l-humour-des-notes-1403   

In this episode of S&C's Critical Insights, Inosi Nyatta, Craig Jones and Sam Saunders discuss new and proposed regulations involving critical minerals in the United States and European Union. Critical minerals, referred to as critical raw materials in the EU, are generally defined to include, among others, cobalt, graphite, lithium, manganese, nickel and rare earth minerals and are key components to clean energy technologies (in particular batteries) and other high-tech products.   In the United States, the Inflation Reduction Act (IRA), which was passed in August 2022, provides an estimated $369 billion in investments in energy security and climate change programs and also creates significant tax incentives for critical minerals to be extracted, processed and/or recycled in the United States or countries that are trade partners with the U.S.   Proposed by the European Commission in March 2023, the Critical Raw Materials Act (CRMA), aims to secure the EU's supply of critical raw materials and bolster Europe's own extraction, processing, refining and recycling of strategic raw materials. The CRMA would create a European Critical Raw Materials Board, set EU-wide targets for annual consumption of strategic raw materials, and establish a streamlined permitting process for strategic projects. However, unlike the IRA, it does not provide any additional funding.

Tu and Lei start out the pod with a discussion on the latest price cuts that take the current price war deeper into the hole. They then talk about the VW unveil of the ID.2all and how it may not be that competitive if it was to enter the Chinese market, which currently it's not set to do.Lei puts the focus on Skoda and their shrinking sales in the China market and how they are doing in other regions. He anticipates that they may ultimately leave the China market due to their continued struggles.Tu updates about the EU's version of the US Inflation Reduction Act which is called the Critical Raw Material Act or CRMA.The pod closes out with the UK not making the cut for location for the next BYD factory. They didn't even make the semi-finals and BYD blamed uncertainty in long-term business conditions due to BREXIT as the primary reason. 

1. EU 핵심원자재법(CRMA) 초안 공개 2. 美 14위 규모 '퍼스트리퍼블릭은행'도 휘청 3. 스위스 금융기관 UBS, '크레디트스위스' 인수 합의 출연: 안승찬 기자, 양효걸 기자, 박세훈 작가

The CRMA Does Not Affect Pre-Litigation Claim Value

Fraud impacts every organization, and deterring it takes teamwork. Chrysti Ziegler, CFE, CIA and CRMA, and David Dominguez, CIA, CFE, CISA, CRMA, share their views on the importance of partnership between internal auditors and fraud examiners.   As automated digital tools become more prevalent, internal auditors need to have greater control and insight on their impact. In this episode, Chris Denver and Ma'Kayla Tillman of Crowe, share practical approaches for auditing robotic process automation (RPA). In The Big Idea, we expose the “thought processes” of Artificial Intelligence to encounter “Explainable AI.”   Also, Durran Dunn, an award-winning accounting/finance professional and elite sprint athlete known as “The Freeze,” shares his winning coaching strategies and techniques for the innovators and leaders of tomorrow.  BONUS Member Content IIA members gain exclusive access to an extended version with bonus content including: Integrity and Leadership: Durran Dunn shares the essential nature of integrity and leadership. Robotics Process Administration: Chris Denver and Ma'Kayla Tillman share four takeaways regarding auditing RPA. To learn more about membership, visit: https://www.theiia.org/en/membership/

Un moment de découverte musicale. Ce vendredi 27 janvier, les Bains rock Live font leur retour à la salle du Millénium à Haguenau. Pour cette 19ème édition, trois déclinaisons rock seront à écouter avec les groupes Ben'n Brothers, Jörd et Rocklsave.  Le lien vers l'article complet : https://www.azur-fm.com/news/haguenau-les-declinaisons-rock-senchainent-pour-la-19eme-edition-des-bains-rock-live-1209 

Mam dla Ciebie coś wyjątkowego! Pracowałem ponad miesiąc nad tym bezpłatnym szkoleniem.Obejrzyj video:"Wsparcie agenta ubezpieczeniowego w programie CRM"Uwaga! Tam w środku jest świetny bonus! :) Bezpłatny.To pierwszy odcinek cyklu:Skuteczny CRM dla agenta ubezpieczeniowegoZ tego szkolenia dowiesz się: - jak zwiększyć sprzedaż dzięki programowi CRM- jak w Twojej pracy agenta może Ci pomóc CRM- co jest ważne w Dziale Wsparcia CRM- o co agenci pytają w Dziale Wsparcia CRM- jak skutecznie korzystać z Działu Wsparcia CRM- dlaczego szybki czas reakcji Działu Wsparcia CRM jest ważny- jak ja korzystam z CRMa w ubezpieczeniach- czym się kierować wybierając program dla agenta

La Fédération Réseau Jack et le Centre de Ressources des Musiques Actuelles (CRMA) de Haguenau proposent actuellement au public une série de concerts dans le Nord-Alsace, doublés d'une action caritative. Emile Fichter, directeur du CRMA était avec nous pour en parler.  Le lien vers l'article complet : https://www.azur-fm.com/news/haguenau-les-rockeurs-ont-du-coeur-dans-lalsace-du-nord-1098 

"Middle Ground with JLE L.L.C." "Where We Treat You Like Family" welcomes back Fellow Wayne State University Alum & Family, Wayne State University Associate Vice President and Chief Audit Executive, Business Owner, Writer, Author, Speaker, Transformational Leader, Mentor & Owner/CEO of Positive Outcomes with Eulonda, LLC Eulonda Whitmore, CIA, CRMA, CCA as she shares upcoming book "Footprints For My Heart" and her reason to start a business.

Déjà deux ans, que la brasserie du Grillen a ouvert ses portes à Colmar. Pour fêter ça, les trois brasseurs fondateurs, comme l'an dernier, ont voulu partager ce moment avec leurs clients.  Au programme, de la bière, forcément, des foodtrucks, des concerts et bien d'autres surprises... 

Dr. Matej Drašček, vodja službe notranje revizije pri Hranilnici Lon d.d., Predsednik Združenja notranjih revizorjev IIA - Slovenski inštitut Dr. Matej Drašček je doktor znanosti. Naslov disertacije je bil “Analiza etičnih pristopov managerjev (področje poslovne etike)”. Leta 2006 prejel Prešernovo nagrado. Ima tudi ogromno certifikatov CIA (certified internal auditor), CRMA, CFSA (Certified financial service auditor, ISO 90001 notranji preiskovalec. Je tudi avtor veliko znanstvenih, strokovnih in poljudnih člankov. Zadnji strokovni članek “How to make a better ethical decision in unexpected moral dillemas”, je bil objavljen v The European Financial Review. Matej je tudi so-avtor Etičnega kodeksa menedžerjev za Združenje Manager Slovenije. Poslovna pot ga je vodila od direktorja kadrovske službe in varstva pri delu pr Otis lift d.o.o., do generalnega direktorja pri Biring Biro d.o.o., pa vse do trenutne zaposlitve, kjer je vodja službe notranje revizije pri Hranilnici Lon d.d. Ukvarja se z etiko, prevarami, tveganji in upravljanji ter vloge notranje revizije v teh vidikih organizacije. Matej je tudi predsednik Združenja notranjih revizorjev – IIA – Slovenski inštitut. Je tudi asistent na Ekonomski Fakulteti za predmet Strateški management, gostujoč predavatelj na FDV za predmet Kadrovski praktikum ter asistent na Fakulteti za informacijske študije, kjer pomaga pri predmetu Temelji ekonomije in osnove delovanja gospodarstva. Pravi, da so notranji revizorji velikokrat spregledani v organizacijah. Na splošno je znano, da notranji revizorji kot funkcija odkrijejo največ prevar (tudi najbolj znani žvižgači so bili notranji revizorji) in tudi organizacije z notranjo revizijo so na dolgi rok uspešnejše. So pa tudi zaradi tega velikokrat tarča povračilnih ukrepov uprave oz. vodstva in "ne bodi ga treba" v organizacijah. Sedaj so v Združenju notranjih revizorjev odločili, da to spremenimo. Spletna stran združenja: https://www.iia.si/, in pa globalna spletna stran: https://global.theiia.org/Pages/globaliiaHome.aspx Naj quote: Vsakogar, ki ga srečate, bije svojo bitko, o kateri ne veste ničesar. Zato bodite prijazni. Vedno. Robin Williams (Everyone you meet is fighting a battle you know nothing about. Be kind. Always) Naj knjiga: Antigona Naj serija: Absolutely Fabolous Hobiji: branje, hribi Najljubša hrana: italijanska Najljubši podjetnik: John Mackey (Wholefoods) Naj app: Curio Tvoji trije nauki: · Bodite pošteni, · Zabavajte se, · Ne jemljite stvari preveč resno. *Slovenian Research Agency, Program P5-0364 – The Impact of Corporate Governance, Organizational Learning, University of Ljubljana, School of Economics and Business, Slovenia.

Voici un épisode un peu spécial. Il s’agit de la table ronde que j’ai eu la chance d’animer dans le cadre de la version digitale du Carrousel des Métiers d’Art et de Création de 2020. Le thème de cette table ronde est A la rencontre de 3 métiers d’art peu connus. J'ai eu l'honneur d'interviewer Eric Nadeau, président de l'Atelier Lorenzi, un atelier mouleur statuaire, Sandrine Mettetal, boutonnier et Sarah Leroy, plumassière. J’espère que cet échange avec ces trois merveilleuses personnes vous plaira autant qu’à moi.  Merci beaucoup pour votre écoute et merci pour votre soutien. Ce podcast et mon combat prennent de plus en plus d’ampleur et c’est en très grande partie grâce à vous. Vous pouvez continuer de m’aider à faire découvrir les Histoires d’Artisans au plus grand nombre en mettant une note sur Itunes et en vous abonnant sur votre plateforme de streaming préférée. N’hésitez pas également à me suivre sur Instagram à Histoires d’Artisans pour suivre l’actualité. Je vous dis à très vite avec de nouvelles histoires  Liens de l’épisode :  Atelier Lorenzi Site internet : https://www.atelierlorenzi.com/ Instagram : https://www.instagram.com/atelierlorenzi/ Buttons Paradise Site internet : https://www.buttonsparadise.com/fr/ Instagram : https://www.instagram.com/buttonsparadiseparis/ Sarah Leroy Site internet : https://www.sarah-leroy.com/ Instagram : https://www.instagram.com/sarahleroy/ Carrousel des métiers d’art et de création  Site internet : https://www.carrousel-metiers-art.com/ Instagram : https://www.instagram.com/carrousel_des_metiers_dart/ Histoires d’Artisans :  Site Internet : https://histoiresdartisans.landen.co/ Instagram : https://www.instagram.com/histoiresdartisans/ Montage : Lisa Millet Musiques : Quentin Blic

Gościem 130. odcinka #GregAlbrechtPodcast jest Marcin Stańczak, manager z ponad 10-letnim doświadczeniem i współtwórca aplikacji Livespace, która wspiera zarządzanie sprzedażą B2B już w ponad 700 firmach (z zespołami liczącymi od kilku do ponad 1000 osób). Marcin chętnie dzieli się swoją wiedzą - wystąpił np. podczas Kongresu NSC – National Sales Congress czy Google Lightning Talks w ramach Web Summit, pisze też m.in. dla Business Insider i Nowa Sprzedaż. W naszej rozmowie opowiada m.in.: • jak stworzenie największej bazy ratowników WOPR w Polsce pomogło mu w rozwinięciu pierwszego biznesu, • jakie lekcje wyciągnął z konieczności zredukowania firmy z 20 kilku do 3 osób i jak udało mu się z tego podnieść, • jak to się stało, że wraz ze wspólnikami pojechali na 3 tygodnie do Doliny Krzemowej i czego się tam nauczyli, • dlaczego to ważne, żeby znajdować czas na spotkania z innymi przedsiębiorcami, • jaki jeden zabieg znacznie usprawnia zdalną pracę całej firmy, • dlaczego zbyt duża runda VC może zaszkodzić biznesowi, • jak skutecznie wprowadzać nowych pracowników w kulturę organizacyjną firmy, • dlaczego warto poświęcać czas na dokumentowanie procesów. Jeśli spodoba Ci się ten odcinek, dołącz do klubu: https://www.gregalbrecht.io/klub – członkowie mają wpływ na tematykę odcinków, dostęp do specjalnych materiałów i spotkań społeczności Greg Albrecht Podcast.Zobacz inne odcinki podcastu: https://gregalbrecht.io/pl/podcast/ Masz pomysł na temat odcinka? Znasz kogoś, kto powinien być moim gościem? A może chcesz zostać sponsorem podcastu? Napisz do mnie: gregalbrechtpodcast (at) gmail.com

Gościem 130. odcinka #GregAlbrechtPodcast jest Marcin Stańczak, manager z ponad 10-letnim doświadczeniem i współtwórca aplikacji Livespace, która wspiera zarządzanie sprzedażą B2B już w ponad 700 firmach (z zespołami liczącymi od kilku do ponad 1000 osób). Marcin chętnie dzieli się swoją wiedzą - wystąpił np. podczas Kongresu NSC – National Sales Congress czy Google Lightning Talks w ramach Web Summit, pisze też m.in. dla Business Insider i Nowa Sprzedaż. W naszej rozmowie opowiada m.in.: • jak stworzenie największej bazy ratowników WOPR w Polsce pomogło mu w rozwinięciu pierwszego biznesu, • jakie lekcje wyciągnął z konieczności zredukowania firmy z 20 kilku do 3 osób i jak udało mu się z tego podnieść, • jak to się stało, że wraz ze wspólnikami pojechali na 3 tygodnie do Doliny Krzemowej i czego się tam nauczyli, • dlaczego to ważne, żeby znajdować czas na spotkania z innymi przedsiębiorcami, • jaki jeden zabieg znacznie usprawnia zdalną pracę całej firmy, • dlaczego zbyt duża runda VC może zaszkodzić biznesowi, • jak skutecznie wprowadzać nowych pracowników w kulturę organizacyjną firmy, • dlaczego warto poświęcać czas na dokumentowanie procesów. Jeśli spodoba Ci się ten odcinek, dołącz do klubu: https://www.gregalbrecht.io/klub – członkowie mają wpływ na tematykę odcinków, dostęp do specjalnych materiałów i spotkań społeczności Greg Albrecht Podcast.Zobacz inne odcinki podcastu: https://gregalbrecht.io/pl/podcast/ Masz pomysł na temat odcinka? Znasz kogoś, kto powinien być moim gościem? A może chcesz zostać sponsorem podcastu? Napisz do mnie: gregalbrechtpodcast (at) gmail.com

This podcast will show how to Choose Wisely Guidelines Have Major Problems.

Cześć. Nazywam się Piotrek Konopka i witam was w 32. już odcinku z cyklu Piotrek Dobra Rada mówi o pracę zdalnej. Dzisiaj powiem o swoich doświadczeniach związanych ze sprzedażą, z budową lejka sprzedażowego i finalizowaniu transakcji właśnie w ujęciu zdalnym. To o czym opowiem, dotyczy na pewno branży B2B Przede wszystkim należy planować swoje działania, ponieważ niemożność spotkania się, konieczność dodzwonienia i konieczność zrealizowania jakiejkolwiek transakcji, najczęściej wymaga tego, żeby po jednej i drugiej stronie linii telefonicznej bądź telekonferencyjnego zooma były obie osoby w tym samym czasie i w tym samym miejscu. Tak że należy bardzo uważnie planować. Ponieważ dużo rzeczy musimy planować, o wiele więcej niż w ujęciu pracy stacjonarnej, warto rozważyć korzystanie z narzędzi CRM. Ja przez całe swoje życie zawodowe szukałem odpowiedniego CRMa dla siebie. To, co znalazłem, nazywa się PIPEDRIVE. Korzystam z Pipedrive'a właściwie od dwóch lat. Nie potrafię sobie z tym momencie wyobrazić narzędzia bardziej przyjaznego - oczywiście dla mojego ekosystemu, z którego korzystam. Ponieważ Pipedrive synchronizuje mi się do Outlookiem i Gmailem. A ja jestem człowiekiem, który bardzo lubi korzystać z Outlooka. Kolejnym elementem w sprzedaży online'owej, w sprzedaży zdalnej, jest generowanie contentu. Ponieważ wszyscy sprzedawcy, tacy jak my, w tym momencie przenieśli się do internetu, pracują zdalnie. Warto dostarczać dobrej jakości darmowy kontent, poprzez media społecznosciowe: LinkedIn, YouTube, Facebook, jakąkolwiek inną platformę. Pisać artykuły, dzielić się wiedzą. Oczywiście taki sposób sprzedaży nie przyniesie najprawdopodobniej natychmiastowych, bardzo spektakularnych efektów, ale ludzie powinni skojarzyć, że jeżeli myślą “Praca zdalna” na przykład pomyślą “Piotrek Dobra Rada” Równocześnie warto mieć dobrze opracowany i uaktualniony profil na Linkedinie. Warto mieć swoją stronę internetową. Być może podcasty. Posłuchajcie Radka Budnickiego, jak opowiada o tym, jak te podcasty należy prowadzić. Posłuchajcie Krzyśka Wojewodzica, jak screencasty i prowadzenie zajęć w ogóle można realizować. Warto słuchać mądrzejszych i bardziej zaawansowanych osób w internecie od siebie i korzystać z ich doświadczeń. Czyli, jeżeli już mamy zaplanowane działania, umiemy je łatwo uporządkować, umiemy w miarę prosty sposób produkować to, w jaki sposób będziemy dzielili się wiedzą - to wtedy po prostu należy zacząć to robić. Codziennie, bardzo regularnie, ponieważ bez tej regularności ciężko będzie się przebić w dzisiejszym, bardzo szybkim i dynamicznie zmieniającym się świecie. Tak, że pamiętajcie o tym, że możecie korzystać z LinkedIna. Warto rozważyć również różnego rodzaju szkolenia, których jest cała masa: zarówno darmowych jak i płatnych. Ja ze swojej strony gorąco rekomenduję szkolenia sprzedaży Sandlera, realizowane między innymi przez Jędrka Twarowskiego z firmy Sandler Twarowski Posmyk. Tak że szkólcie się, produkujcie i generujcie kontent a na samym końcu sprzedawajcie i dopinajcie milionowe transakcje. Dzięki serdeczne. Do usłyszenia i zobaczenia jutro. Na razie

In the latest episode of GWP’s Constructing Brands podcast, we speak with Dean Horowitz, President of commARCH Magazine. When marketing your brand, it is important to think about your target. Should you position your product to the architect or the developer? In this episode, Dean explains that both are equally as important when considering who to target. The relationship between architects and developers is critical when it comes to commercial building. Understanding the goals for both parties will help building material companies position their brand perfectly to catch the eye of both architects and developers and ensure their product is seen as a real candidate in the industry. What You Will Learn: The presentation of your product is just as important as the concept of your product The importance of presenting your brand and product to architects and developers The top 3 ways to get in front of your audience About Dean Horowitz Dean has spent his career connecting with audiences through contemporary media/communication practices, research, data, events, audience development, and big, profitable ideas. He is experienced with start-ups and Fortune 100 brands. He has been recognized in FOLIO, Publishing Executive, MeetingNet, and within diverse industries such as building & construction, beauty, agriculture, woodworking, consumer enthusiast brands, and home furnishings. Awards include Lifetime Membership/Recognition from NAHB, FOLIO’s TOP 40, Reed Elsevier’s Innovation Award, Habitat for Humanity and others. He has given talks at events such as International Builders Show, BIMS, Connectiv, CRMA, AM&P, High Point Market, and HFA. Resources: https://www.commarch.com https://www.linkedin.com/in/deanhorowitz

You want better compliance, better treatment results, and more referrals than listen to this podcast.

On this episode, tax professional Ruben C. Cruz, CPA, CIA, CRMA talks about tax savings for freelancers. Ruben is a CPA and Profit First Professional who helps business owners be profitable and save on taxes. https://crulliance.com/ On the Location Sound Podcast, we talk with location sound mixers, boom ops and other industry pros about the various aspects of recording sound on-location for feature and independent films, TV commercials, interviews, anytime where dialog from actors is recorded. Whether you’re a seasoned veteran or just starting out, this podcast is packed with great stories and lessons about recording on-location.

In this episode of our Lessons from a Chief Audit Executive (CAE) series, I speak with Bruce Turner about his career, his most recently released book: "New Auditor's Guide to Internal Auditing," his next book he is writing for team leaders, and how he is giving back in his third act of life to the profession of internal auditing. I had the privilege of working with Bruce on "Sawyer's Internal Auditing, Seventh Edition" which you can find at the IIA Bookstore and on Amazon in Kindle version (https://www.amazon.com/Sawyers-Internal-Auditing-Protecting-Organizational-ebook/dp/B07RBJKG5B/ref=sr_1_3) or Hardcover (https://www.amazon.com/Sawyers-Internal-Auditing-Protecting-Organizational/dp/1634540522/ref=sr_1_1). You can find Bruce's book "New Auditor's Guide to Internal Auditing" at the IIA Bookstore and on Amazon in Kindle (https://www.amazon.com/New-Auditors-Guide-Internal-Auditing-ebook/dp/B07RY4D3RQ/ref=sr_1_2) and Paperback (https://www.amazon.com/New-Auditors-Guide-Internal-Auditing/dp/1634540549/ref=sr_1_1) Bruce R. Turner, AM, CRMA, CISA, CFE, has more than 40 years of practitioner and leadership experience in internal auditing, including being the Chief Audit Executive at several organizations. He was the second professional internal auditor in Australia to receive Order of Australia honors. He was appointed a Member (AM) in the Queen’s Birthday Honors of 2015 in recognition of his significant service to public administration through governance and risk management practices and to the profession of internal auditing. He has recruited dozens of new auditors into internal audit roles throughout his career and watched proudly as their careers blossomed.

In this episode we are going to be talking about experts in the spinal ligament injury space and how few of them that there really are. Most doctors today are far to general in their approach to these injuries.

Lumbar Spinal Instability is the number one physical cause of pain and disability in the country today and in this episode we are going to be talking about that. Any doctor that masters this condition should never have a new patient problem again.

This episode with focus on the two most important imaging biomarkers for a spinal ligament injury. Most doctors or lawyers today in the market are only focused on one and know very little about the most damaging one. Imaging biomarkers are the easiest way to establish the severity and location of any spinal injury today.

In this episode I will go over the importance of an unbiased third party excessive motion read with stress radiology. Spinal Kinetics is a medical company whose board certified medical radiologists perform and service called CRMA or Comupterized Radiographic Mensuration Analysis

The spine has bone, muscle, nerve, and ligament that maybe injured in an accident or trauma. When ligaments are damaged the condition is usually permanent and progressive either now or both now and in the future. This can cause a lot of pain, both acute and chronic as well as other neurological consequences. The spinal sprain is the most commonly diagnosed spinal injury and sprains can be mild with no clinically detectable increase in joint laxity, to severe where a complete ligament disruption can result in significant joint laxity. When a ligament that holds the spine together is damaged it can be accurately and reliably measured using computer assistance. Computerized radiographic mensuration analysis (CRMA) is one test Dr. McNeil and the treating physicians of Metro Detroit Chiropractors use to objectively quantify the severity and precise location of spinal ligament injuries caused by a major trauma such as an auto accident. Dr. Chris McNeil explains, “It’s important to test for spinal ligament injures. CRMA helps us determine the location and the severity of any spinal ligamentous laxity and instability. The information we get from this testing can help to develop or modify both the patient’s treatment plan as well as any other diagnostic testing referrals that may be needed.” A common auto injury the Metro Detroit Chiropractors physicians are looking to rule out with CRMA is called Alteration Of Motion Segment Integrity (AOMSI). Loss of Motion Segment Integrity occurs when they have measured ligament laxity, instability or sub-failure to an injured spine that meets the AMA Impairment Guides Measured Criteria. . “This injury is perhaps the most common cause of impairments and disabilities related to spinal injuries” said Dr. McNeil. Computerized analysis of flexion/extension X-rays by a board certified medical radiologist can help determine the severity and location of a patient’s damaged and injured ligaments. With CRMA the measurements are precise and follow peer reviewed care standards published in the Journal of the American Medical Association and are adopted by the International Chiropractic Association. By documenting a patient’s auto accident injuries it can help the patient to access any benefits that they may be entitled to from the auto insurance carrier. On page 18 of AMA Guides To Impairment Ratings 5th Edition is states “Thorough documentation of medical findings and their impact will also ensure that reporting is fair and consistent and that individuals have the information needed to pursue any benefits to which they are entitled.” CRMA is one of the ways doctors can objectively support their patient’s auto accident injury claims. “Most doctors are very good at assessing damage to the bone, muscle and nerve, but virtually have no diagnostic work up for the spinal ligaments” says Dr. McNeil. Since ligament injuries are usually permanent, CRMA test results helps doctors to better manage their patients and make life or work modification guidance on what they should or should not do. Test Results can also help to establish permanent impairments, disabilities and objectively support a prognosis for future care.

Norman is a CPA, CRMA and is the internationally branded “evangelist for better run business,” focusing on corporate governance, risk management, internal audit and enterprise performance. He is a member of the review boards of several audit and risk management publications (including the magazines of ISACA and the IIA), a frequent international speaker, the author of several award-winning articles, and a prolific blogger. Norman was the chief audit executive of major global corporations for twenty years ran the Sarbanes-Oxley Section 404 (SOX) programs and investigation units at several companies. His new book called “Management’s Guide to Sarbanes-Oxley Section 404: Maximize Value Within Your Organization” has been described by readers as “the best Sarbanes-Oxley 404 guide for management” and can be purchased from the IIA and on Amazon.com. Norman's new book on SOX 404 and COSO 2013 Framework.  Delve into the latest SOX info as Norman Marks discusses his new book, Managements Guide to Sarbanes-Oxley Section 404 (SOX 404). Maximize Value Within Your Organization, and helps your company align with COSO's new framework.  http://www.theiia.org/bookstore/product/managements-guide-to-sarbanesoxley-section-404-maximize-value-within-your-organization-1762.cfm