natgillin/translations-raw huggingface dataset:
International skatte- og offshore-planlægning
International Tax & Offshore Planning
Februar 2001
February 2001
Juli 2001
July 2001
Robert Kennedy Universitet
Robert Kennedy University
“Post Graduate”-bevis i international skattelovgivning
Post Graduate Diploma in International Tax Law
Oktober 2001
October 2001
August 2003-
August 2003 - Present
Sammenslutningen for investeringsforvaltning og -forskning (AIMR)
Association for Investment Management and Research (AIMR)
CFA I Level-kandidat
CFA I Level Candidate
Studieprogram for statsautoriserede finansielle analytikere
Study program for chartered financial analyst
December 2003
December 2003
Andre kvalifikationer: særdeles erfaren computerbruger.
Other skills: fully computer literate.
Kvalifikationer inden for revision og regnskab:
Audit/accounting qualifications:
Statsautoriseret revisor i Letland siden den 24. januar 1994
Latvian Sworn Auditor – since 24.01.1994;
Certificeret intern revisor siden den 16. august 2001
Certified Internal Auditor – since 16.08.2001;
ACCA siden den 24. september 2003
ACCA – since 24.09.2003.
Medlemskab af faglige organer:
Membership of professional bodies:
Medlem af sammenslutningen af statsautoriserede revisorer i Letland
Member of Latvian Association of Sworn Auditors,
Medlem af sammenslutningen af statsautoriserede revisorer (ACCA)
Member of Association of Chartered Certified Accountants,
Medlem af afdelingen af ISACA i Letland
Member of ISACA Latvian Chapter,
Medlem af European Accounting Association
Member of European Accounting Association,
Medlem af Accounting Council
Member of Accounting Council,
Tidligere medlem af det rådgivende råd vedrørende regnskabsstandarder i Letland
Former member of Consultative Council of Republic of Latvia Accounting Standards,
Arbejdsgiver og stilling
Employer and position
Letland universitet, institut for regnskab, tekniker
University of Latvia, Department of Accounting, Engineer
Letlands universitet, institut for regnskab, adjunkt
University of Latvia, Department of Accounting, Assistant Professor
Letlands tv, Letlands audiovisuelle marketingsammenslutning (LAMA), regnskabsmedarbejder
Latvian Television, Latvian Audiovisual Marketing Association “LAMA”, Accountant
Letlands universitet, institut for regnskab, lektor
University of Latvia, Institute of Accounting, Associate Professor
Lettisk-tysk joint venture "IP Riga", finansdirektør
Latvian-German joint venture “IP Riga”, Financial Director
Coopers & Lybrand Letland, revisor
Coopers & Lybrand Latvia, Auditor
Coopers & Lybrand Letland, revisionschef
Coopers & Lybrand Latvia, Audit Manager
Parex Bank, vicechef for intern revision
Parex Bank, Deputy Head of Internal Audit Department
Parex Bank, chef for intern revision
Parex Bank, Head of Internal Audit Department
Letlands universitet, institut for regnskab, professor
University of Latvia, Institute of Accounting, Professor
Administrerende direktør for Igors Ludborzs, statsautoriserede revisorer
Sworn auditors’ Igors Ludborzs office, Managing director
Udgivelser (seneste eller mest relevante):
Publications (most recent or relevant ones):
Recognition of non-material assets in accordance with European Union Requirements , Inga Bumane, Igors Ludborzs, Humanities and Social Sciences , Letland.
Recognition of non-material assets in accordance with European Union Requirements .- Inga Būmane, Igors Ludborzs , Humanities and Social Sciences Latvia.
Næstformand for Accounting Council
Deputy Chairman of Accounting Council;
Medlem af fondens finansudvalg oprettet af Letlands universitet og The Nippon Foundation
Member of the fund’s financial committee established by the University of Latvia and “The Nippon Foundation”;
Tidligere medlem af det tekniske udvalg for finansielle regnskabsstandarder
Former Member of Financial Accounting Standards Technical Committee;
Tidligere rådgiver for økonomiministeren
Former advisor to Minister of Economics;
Tidligere medlem af det rådgivende råd vedrørende regnskabsstandarder i Letland
Former Member of Consultative Council of Republic of Latvia Accounting Standards;
Tidligere medlem af arbejdsgruppen vedrørende lovgivningen om koncerner
Former member of the working group on the laws of the groups of companies
Tidligere næstformand for sammenslutningen af statsautoriserede revisorer i Letland
Former Deputy Chairman of Latvian Association of Sworn Auditors.
LITAUEN – Irena Petruškevičienė
LITHUANIA - Ms Irena Petruškevičienė
Min erfaring med relevans for mit kommende hverv har jeg især høstet i min nuværende stilling hos PricewaterhouseCoopers og i forbindelse med aktiviteter i faglige organer.
I have gained my experience relevant to the prospective duties mainly in my current job with PricewaterhouseCoopers and in activities in professional bodies.
Jeg vil i det følgende fremhæve de vigtigste aspekter af min faglige erfaring i et resumé af mine ansvarsområder.
I would like to highlight the main aspects of my professional experience by way of presenting a summary of my responsibilities.
Chef for revisionsafdelingen på PricewaterhouseCoopers' kontor i Litauen:
Head of the Audit Department in PricewaterhouseCoopers’ Lithuanian practice:
Administration af klientportefølje, uddelegering af opgaver i forbindelse med praksisudvikling til medlemmer af ledelsen, personaleplanlægning og -evaluering, tilsyn med overholdelse af faglige standarder og krav til revisionsmetoder, ledelse af arbejdsgruppen vedrørende gennemførelse af den nye revisionsmetode på kontoret i Litauen, udformning af interne politikker og procedurer osv.
Client portfolio management, assigning of practice development responsibilities to members of the management team, staff planning and performance evaluation, supervision of compliance with professional standards and audit methodology requirements, leading the team of the new audit methodology implementation in the Lithuanian practice, preparation of internal policies and procedures, etc.
Revisionsplanlægning og tilsyn med udførelse, udarbejdelse og attestering af revisionsrapporter, andre rapporter, henstillinger vedrørende forbedring af klienternes regnskabssystemer og interne kontrolprocedurer, fremlæggelse af revisionsresultater og -rapporter for ledelse og aktionærer.
Audit planning and supervision of execution, preparation and signing of auditor’s reports, other reports, recommendations on improving clients’ accounting systems and internal control procedures, presentation of audit findings and reports to management and shareholders.
Min klientportefølje omfatter større statsejede og private energiselskaber, virksomheder, der fremstiller forbrugerprodukter, selskaber i servicesektoren, almennyttige organisationer og velgørende organisationer.
My client portfolio includes major state-owned and private energy companies, companies producing consumer products, services companies, non-profit organisations and charity funds.
Viceadministrationschef : Administrative opgaver.
Deputy of the head of administration : dealing with matters of administrative nature.
Kvalitetsstyringsopgaver for PricewaterhouseCoopers i regionen : Deltagelse i internationale kvalitetsrevisionsgrupper, der udfører kvalitetsrevision på udenlandske kontorer.
PricewaterhouseCoopers quality control assignments in the region : taking part in international audit quality review teams that carry out audit quality reviews in overseas practices.
Medlem af kvalitetsstyringsudvalget under den litauiske sammenslutning af revisorer : Deltagelse i udarbejdelse af kvalitetsrevisionsprogrammer, tilrettelæggelse af kurser for kvalitetsrevisorer, gennemgang, opsummering og fremlæggelse af resultater af kvalitetsrevisioner for udvalget.
Member of the Quality Control Committee at the Lithuanian Chamber of Auditors : Participation in the preparation of quality review programmes, organising training of audit quality reviewers, reviewing, summarising and presenting results of quality reviews to the Committee.
For at gøre det muligt at bedømme, om jeg er kvalificeret til mit kommende hverv, vil jeg gerne beskrive forskellige beslutninger, hvor jeg har udvist personligt initiativ.
In order to make a judgment on whether I qualify for the prospective duties, I would like to present decisions in which I demonstrated a personal initiative.
Som leder af revisionsteamet i en stor statsejet virksomhed foreslog jeg at udsende en erklæring om ansvarsfrihed (revisorerklæring, hvori det anføres, at revisoren ikke er i stand til at påtegne et regnskab).
When leading the audit team of a major state-owned company, I proposed to issue a disclaimer of opinion (auditor’s report stating that the auditor is unable to express an opinion on the financial statements).
Som leder af revisionsteamet i et offentligt selskab foreslog jeg at træde tilbage som selskabets revisor, fordi selskabets ledelse ikke var villig til at fremlægge oplysninger om en række af selskabets større transaktioner.
When leading the audit team of a public company, I proposed to resign as the company’s auditor because the management of the company resisted disclosing information in respect of significant transactions made by the company.
Vores fagetiske kodeks kræver uafhængighed både indadtil og udadtil .
The professional Code of Ethics requires independence both in mind and in appearance .
Med hensyn til uafhængighed indadtil vil jeg træffe faglige beslutninger og fremsætte udtalelser med faglig skepsis uden at være påvirket af forhold, der kan kompromittere min dømmekraft.
With reference to independence in mind, I will make professional judgments and will give opinions using professional scepticism without being affected by influences that might compromise my judgment.
Med hensyn til uafhængighed udadtil vil jeg hverken søge eller modtage instruktioner fra nogen regering eller noget andet organ, jeg vil ikke udøve nogen anden erhvervsmæssig virksomhed, og jeg vil i mit professionelle og private liv afholde mig fra enhver handling, som kan påvirke eller give anledning til at tro, at min eller Revisionsrettens uafhængighed kompromitteres.
With reference to independence in appearance, I will neither seek nor take instructions from any government or from other body, I will not be engaged in any other professional activity and will refrain from actions or activities in my professional and private life that might affect or give a pretext to suspect that my or independence of the Court of Auditors is compromised.
Der findes ingen formel dechargeprocedure for de forvaltningsopgaver, jeg i øjeblikket varetager.
There is no formal procedure of a discharge for the management duties I carry out currently.
Nej, jeg har ingen forretningsmæssige eller økonomiske besiddelser eller andre forpligtelser, som kunne være uforenelige med mit fremtidige hverv.
No, I do not have any business or financial holdings or any other commitments, which might conflict with my prospective duties.
Ja, jeg er villig til at oplyse Rettens formand om alle mine finansielle interesser og andre forpligtelser og offentliggøre disse oplysninger.
Yes, I am prepared to disclose all my financial interests and other commitments to the President of the Court and make them public.
Jeg har hidtil fulgt en lignende procedure og oplyst min nuværende arbejdsgiver om alle mine finansielle interesser og andre forpligtelser.
I have been following similar procedures of disclosing all my financial interests and other commitments to my employer at my current job.
Jeg er ikke og har aldrig været medlem af et politisk parti.
I am not and have never been a member of any political party.
I tilfælde af betydelige uregelmæssigheder eller endog bedrageri- og/eller korruptionssager, hvor personer fra mit hjemland er involveret, ville jeg håndtere det på samme måde som, hvis personer fra andre lande var involveret.
In the case of a major irregularity or even fraud and/or corruption involving actors in the Member State of my origin, I would deal with it in the same way as in the situation involving actors from other countries.
Ved forsvarlig økonomisk forvaltning anvendes midlerne effektivt, dvs. midlerne anvendes til at opfylde formålet for den offentlige tjeneste, økonomisk, dvs. midlerne anvendes til at opfylde formålet for den offentlige tjeneste med så lave omkostninger som muligt, og omkostningsbevidst, dvs. midlerne anvendes, så der opnås mest mulig valuta for pengene.
Sound financial management represents seeking to use funds: effectively – spending funds to achieve objectives of the public service, economically – seeking to achieve objectives of the public service at the lowest cost, efficiently – getting the best value of what the money is spent on.
For at opnå ovennævnte skal den offentlige tjeneste fastlægge klare målsætninger, udarbejde udførlige udgiftsplaner, indhente kvalitetsoplysninger til beslutningsmæssige formål, fastlægge kontrolprocedurer, etablere et resultatmålingssystem og ansætte kompetente medarbejdere.
To achieve the above, the public service has to have clearly defined objectives, careful plans of expenditure, high-quality information for decision-making purposes, control procedures in place, a performance measurement system and competent personnel.
I Kommissionens seneste globale overvågningsrapport om status for tiltrædelseslandenes forberedelser til EU-medlemskab anføres det, at Tjekkiet, Cypern, Ungarn og Polen skal iværksætte yderligere foranstaltninger med henblik på at optimere den offentlige interne finanskontrol, og at den eksterne revision skal styrkes i Letland.
The last Comprehensive Monitoring Report of the European Commission on the state of preparedness for EU membership of the accession countries states that the Czech Republic, Cyprus, Hungary and Poland are required to make further efforts to optimise public internal financial control and that external audit should be strengthened in Latvia.
Jeg vil bidrage til revisionserklæringen gennem en udtalelse om pålideligheden af regnskaberne og om lovligheden og regelmæssigheden af de underliggende transaktioner inden for mit ansvarsområde og til den årlige rapport ved at påpege observationer og problemstillinger over for Parlamentet.
I would contribute to the Statement of Assurance by giving an opinion on the reliability of the financial statements and the legality and regularity of underlying transactions in the area of my responsibility, and to the Annual Report by presenting observations and issues to be brought to the attention of the European Parliament.
Efter anmodning fra Budgetkontroludvalget vil jeg udarbejde rapporter eller udtalelser om specifikke spørgsmål og iværksætte udarbejdelsen af særlige rapporter om problematiske spørgsmål inden for mit ansvarsområde.
At the request of the Committee on Budgetary Control, I would prepare reports or opinions on specific questions and initiate the preparation of special reports on the matters of concern should they be observed in the area of my responsibility.
Ved reformen af regnskabssystemet udskiftes de tidligere offentlige regnskabsprincipper med et system, der ligner en virksomheds regnskabssystem, samtidig med at der tages hensyn til de særlige kendetegn ved den offentlige sektor.
The accountancy framework reform foresees shifting the old public accounting concepts towards a system similar to a company’s accounting system, while retaining the specific features of the public sector.
De vigtigste elementer af reformen er ændringen fra et likviditetsbaseret regnskabssystem til et system baseret på periodiseringsprincippet, indførelsen af en ensartet kontoplan og et integreret regnskabssystem, mere omfattende konsolidering og sammenkædning af faktiske regnskabsdata med budgetoplysningerne.
The main elements of the reform are changes from a cash-based accounting system to an accrual-based system, introduction of a uniform chart of accounts and integrated accounting system, greater scope of consolidation, and linking actual accounting data to budgetary information.
Som resultat af reformen vil det altid være muligt at finde frem til et bilag til brug for de interne og eksterne kontrolmyndigheder.
As a result of the reform, it will be possible to produce at any time a document needed by internal and external control authorities.
Kvaliteten og pålideligheden af regnskabsoplysningerne vil også blive forbedret, så regnskaberne vil give et mere nøjagtigt billede af den finansielle position og de finansielle resultater.
Also, the quality and reliability of information contained in the financial statements will improve so that the financial statements will provide a more accurate picture of the financial position and results.
Alt dette vil efterfølgende forbedre kontrol- og beslutningsprocesserne i forbindelse med budgetplanlægningen og -overvågningen.
All this subsequently will lead to the improvement of control and decision-making processes when planning the budget and monitoring budget execution.
Jeg er bekendt med debatten om oprettelsen af en europæisk anklagemyndighed, hvis hovedformål ville være at sikre EU's finansielle interesser.
I am aware of the debate on the establishment of a European Prosecutor, the main objective of which would be protection of the EU’s financial interests.
Jeg har læst grønbogen om strafferetlig beskyttelse af Fællesskabets finansielle interesser og oprettelse af en europæisk anklagemyndighed, den opfølgende rapport og andre offentligt tilgængelige oplysninger om dette emne.
I have studied the Green Paper on criminal-law protection of the financial interests of the Community and the establishment of a European Prosecutor, the Follow-up Report and other publicly available information on this subject.
Generelt går jeg ind for oprettelsen af et nyt organ og iværksættelse af alle andre foranstaltninger med henblik på at forebygge, konstatere og forfølge svig, men på nuværende tidspunkt ser jeg mig ikke i stand til at udtale mig om organets struktur, dets beføjelser, drift og forhold til andre organer som f.eks. Eurojust, Europol, OLAF og retlige organer i medlemsstaterne.
In general, I am in favour of the creation of a new body and taking any other measures to prevent, detect or prosecute fraud, but at this stage I am not in a position to form my own considered opinion regarding the body’s structure, its powers, way of operation and relationship with other bodies, like Eurojust, Europol, OLAF and judicial bodies at the Member States’ level.
Ja, det ville jeg.
Yes, I would.
ALMEN OG ERHVERVSFAGLIG UDDANNELSE :
EDUCATION AND TRAINING
Sammenslutningen af statsautoriserede revisorer (ACCA), Det Forenede Kongerige
The Association of Chartered Certified Accountants, UK
Grad eller bevis:
Degree(s) or Diploma(s) obtained:
Autorisation og medlemskab af ACCA
Certificate and Admission to ACCA Membership
Den litauiske sammenslutning af revisorer
Lithuanian Chamber Of Auditors
Registreret revisor
Certified Auditor
Institut for regnskab på Depaul Universitet, Chicago, USA
School of Accountancy at Depaul University, Chicago, USA
Bevis for gennemførelse af kurser i regnskabsprincipper, omkostnings- og forvaltningsmæssig regnskabsførelse og finansiel styring
Certificate of completion courses on Accounting Principles, Cost and Managerial Accounting and Financial Management
Center for international regnskabsudvikling, Texas universitet i Dallas, USA, Vilnius Universitet, Litauen, og The Soros Foundation, New York, USA
The Centre of International Accounting Development, The University of Texas at Dallas, USA, Vilnius University, Lithuania, and The Soros Foundation, New York, USA
Bevis med udmærkelse for gennemførelse af et intensivt kursus for " Training the Trainers " i international regnskab, revision, informationssystemer og virksomhedsøkonomi
Certificate with Distinction of completion an intensive program for “Training the Trainers” in international accounting, auditing, information systems and corporate finance
Vilnius universitet, Litauen
Vilnius University, Lithuania
Universitetsgrad i økonomi
Diploma of Economics
Studeres i øjeblikket
Currently studying
PricewaterhouseCoopers, Vilnius, chef for forsikringstjenester, vicedirektør
PricewaterhouseCoopers, Vilnius, Head of Assurance Services, Deputy of Director;
Instituttet for økonomi i Vilnius, underviser
Vilnius College of Economics, Instructor;
Edb-centret for statistik i Vilnius, chef for industridivisionen
Computing centre in Statistics Lithuania, Vilnius, Head of the Industrial Division;
MEDLEMSKAB AF FAGLIGE ORGANER
MEMBERSHIP OF PROFESSIONAL BODIES
Medlem af sammenslutningen af statsautoriserede revisorer (ACCA), Det Forenede Kongerige
Member of the Association of Chartered Certified Accountants, UK
Medlem af den litauiske sammenslutning af revisorer
Member of the Lithuanian Chamber of Auditors
Medlem af kvalitetsstyringsudvalget under den litauiske sammenslutning af revisorer
Member of the Audit Quality Control Committee at the Lithuanian Chamber of Auditors
UNGARN – Gejza Halász
HUNGARY - Mr Gejza Halász
Jeg har 20 års erfaring på området for offentlige finanser og revisionsforvaltning.
I have 20 year long experience in the domain of auditing public finance as well as audit management.
Som seniorrevisor for den statslige kontrolorganisation i Ungarn tilrettelagde og reviderede jeg forskellige finansielle institutioner, også på området for statslige finanser, i perioden 1984-1989.
As a senior auditor for the government control organisation of Hungary I organised and I audited different financial institutions and also in the field of government finances between 1984-1989.
I forbindelse med genetableringen af den nationale revisionsmyndighed blev jeg udnævnt til næstformand for den nationale revisionsmyndighed i 1990 og derefter til formand i 1996.
With the reestablishment the State Audit Office I was appointed deputy auditor general in 1990, then auditor director general in 1996.
Mine ansvarsområder omfattede revision i forbindelse med statsejede selskaber, privatisering, social- og sygesikringsfonde, større projekter finansieret over statens budget, statsejede ejendomme, politiske partiers finanser og almennyttige organisationer støttet af statslige midler.
My responsibilities included the audit fields of state-owned companies, privatisation, social and health security funds, major project funded by the state budget, state owned properties, finances of political parties as well as non-profit organisations supported from state funds.
Med baggrund i min tidligere undervisningserfaring fik jeg i 1990 midlertidig ansættelse ved den amerikanske nationale revisionsmyndighed, hvilket sikrede mig et solidt fundament på området for revisionsforvaltning.
Having had former executive training experience, my temporary joining the U.S. General Accounting Office in 1990 established me on solid foundations in terms of audit management.
Jeg har været åben over for nye revisionstiltag og -metoder lige siden begyndelsen af min erhvervskarriere.
I have been open to up-to-date audit approaches, methodologies since the very beginning of my professional career.
De erfaringer, jeg høstede under min 14 år lange ansættelse ved Ungarns statistikkontor, har siden været til stor nytte.
Since I had started my career with the Central Statistical Office, the professional experience I gained there for 14 years proved to be a useful basis later.
Det skete umiddelbart før det politiske og økonomiske systemskifte, der senere fandt sted i Ungarn.
It happened on the eve of the political and economic change of system that took place in Hungary.
Dette var en enestående situation, hvor en embedsmand overskred grænsen i en adfærdskodeks, som siden forsvandt.
This was an exceptional situation when a civil servant could pass the limit of the code of conduct that faded away.
(2) Spørgsmålet om revisionsrapporten om privatiseringen af Budapest Bank.
(2) The issue of the audit report on the privatisation of Budapest Bank.
Den ungarske regering solgte Ungarns tredjestørste bank til et amerikansk multinationalt selskab til en stærkt undervurderet pris, og alle tab og udestående fordringer skulle betales over det centrale budget.
The Hungarian Government sold the third largest Hungarian Bank to a big, multinational US company for a very underestimated price, and moreover, all the losses and outstanding debts were payable by the central budget.