Kubume bemeko-bume yeshishini yanamhlanje ekhawulezileyo, umgaqo wenza indima esisiseko ekulungiseni indlela iinkampani ezisebenza ngayo, ukhuphiswano, kunye nokusebenzisana nabathengi kunye nabantu. Ukusukela ekuqaleni okuncinci ukuya kutsho kwiqumrhu elikhulu lezizwe ngezizwe, ishishini ngalinye kufuneka lisebenzise udweliso lwemithetho entsonkothileyo nemithetho elawula izigqibo ezicwangcisiweyo, amaxabiso asebenzayo, kunye nokusebenza kwexesha elide. Ukuqonda impembelelo yomthetho kuqheliselo lwezoshishino akuyondlela yemfundo yemfundo yemfundo yemfundo ephambili kuphela, kwaye kukhangeleka phambili kwezifundo zehlabathi eziza kuchaza ulwazi kubafundisi, abafundi bezoqoqosho, abenzi bezoshishino, abalawuli bemithetho, kunye nabashishino-mashishini ngokufanayo. Eli nqaku linika ushwankathelo olucacileyo lwendlela iziphumo kunye nemithwalo yezolwazi, ukuhlola iimeko zehlabathi kumazwe oshishino lwezorhwebo, kwaye kukhangele phambili kwiimeko ezikhoyo zelizwe.

Ukuqonda ukulungiswa kweshishini:

Umthetho woshishino uquka yonke imithetho, imithetho, kunye neemfuno zolawulo ezimiselwe ngoorhulumente kunye namaqumrhu olawulo alawula imisebenzi yamashishini. Iinjongo eziphambili zolawulo kukukhusela abathengi, ukuqinisekisa ukhuphiswano olufanelekileyo, ukulondoloza uzinzo lwezoqoqosho, ukukhusela impilo yoluntu nokhuseleko, kunye nokuphendula izinto ezingaphandle ezinjengongcoliso lwemeko-bume. Ukubuyiselwa komgaqo-bume, ulawulo, ulawulo, imibutho yezizwe ngezizwe, kunye nomgangatho womgangatho kuyahluka kakhulu kuxhomekeka kushishino, kwinzululwazi yendalo, kwimo-bume, nakwimeko-mbali.

Imo yolawulo yale mihla ikhule ngokusesikweni ukususela ekuqaleni kwenkulungwane yamashumi amabini, iqhutywa ziziganeko ezifana nokuNciphiswano Okukhulu Kododobala Kwemali, intsebenziswano yezoqoqosho, kunye nokungahleleki kobugcisa. Umzekelo, ukudalwa kweSikhundla kunye neKhomishoni ye-Exchange (SEC) ngo-1934) yaba yintsabelo engqalileyo ekungqubanisweni kwemarike yemali yemali ngo- 1929, ijolise ekubuyiseni intembelo yomni wemali ngokubona bhaza, ngokunjalo, i-Ageomethi Yokhuseleko lwemekobume Ebume EPA (EPA) yasekwa ngo-1970 ukuphendula inkxazulu yemeko-yokubangela ukuba kubekho imimiselo ethile kunye nempilo kawonke iqhubeke ihambelana. Ukuqonda le inguqulelo kunceda ukutshintsha imeko-mo-moyezulu kunceda ukuba i-mo-ma.

Iintlobo zemithetho yeshishini

Imithetho inokubekwa kwiindidi ezahlukahlukeneyo ezibanzi, nganye iphumeza injongo eyahlukileyo yaye ichaphazela amashishini ngeendlela ezahlukahlukeneyo.

  • Imithetho yezorhwebo[[FLT: 0] - Ezi zilawula ukungena nokuphuma kwemarike, ipringing, imveliso, kunye nomgangatho wenkonzo. Imizekelo iquka ulawulo lwezibonelelo zoncedo lukawonke-wonke olulawula amaqondo ombane, okanye imithetho echasene nokugcinwa kwemithetho ethintela uqheliselo lombane. Umgaqo wezoqoqosho uxhaphakile kakhulu kwimizi-mveliso eqwalaselwe njengemonomonepolies yendalo, njengamanzi, igesi, kunye ne-tetransferme.
  • Imithetho esemthethweni – Ijoliswe ekukhuseleni izilangazelelo zikawonke-wonke ezibanzi, ezi ziquka imilinganiselo yokhuseleko emsebenzini (OSA), ukhuseleko lorhwebo lwemveliso (CPSC), ukutya kunye nokukhuseleka kweziyobisi (FDA), kunye nokhuseleko lwemeko-bume (EPA). Imimiselo yentlalo idla ngokubiza iindleko ezithe ngqo kumashishini kodwa ivelisa iinzuzo ezinkulu zentlalo.
  • Imithetho yolawulo – Ezi zilawula iinkalo zomsebenzi, ezifana nokunika ingxelo ngerhafu, ukukhupha irhafu, ukugcina iirekhodi, kunye noxwebhu lwemisebenzi. Nangona zingabonakali kakuhle, zibumba isiseko sokuthobela ngokusemthethweni kwaye zinokuba nzima kakhulu kushishino oluncinci.

IMibini ePhakamileyo kunye neMisebenzi yeFrame

Ehlabathini lonke, amaqumrhu amaninzi kunye nemigaqo-nkqubo yezoshishino. EUnited States, iFederal Trade Commission (FTC) inyanzelisa imithetho echasene nokuthembeka nokukhusela abathengi, ngelixa i-SEC ijonge iimarike zokuthengisa ukuvaleka kwemali. I-General Data Protection Regialment (GDPR) iye yaba yindawo yehlabathi lonke egcina ulwazi lwezobuqu, echaphazela nayiphi na inkampani elawula ulwazi lwabemi be-EU. Ngokufanayo, iBasel Accounts imisela imilinganiselo yebhanki yezizwe ngezizwe ukuqinisekisa ukuzinza kwemali. Ukuqonda le mibutho ibalulekile kwimicimbi esetyenziswa kumazwe amaninzi, njengoko ukuvuma kudla ngokufuneka ukuba kubekho icebo elilungele ukulondolozwa kwemeko-bume-ntle.

Impembelelo Entle Yokulungelelanisa Izenzo Zoshishino

Nangona imithetho isoloko igxekwa njengomthwalo, ikwanika iingenelo ezinokuphucula imisebenzi yezoshishino, ikhuthaza izinto ezintsha, ize yomeleze iimarike. Ukuqonda ezi ziphumo zifanelekileyo kubalulekile ukuze sibe nembono elungeleleneyo.

Ukhuseleko Nentembelo Kubathengi

Enye yeendima ezisisiseko zolawulo kukukhusela abathengi kwiimveliso ezingakhuselekanga, izenzo zobuqhophololo, kunye nokusetyenziswa kolwazi. Ngokomzekelo, iinkqubo zeFDA ezigunyazisa amayeza ziqinisekisa ukuba amayeza akhuselekile kwaye ayasebenza ngaphambi kokufikelela emarikeni. Oku kwakha ukuthemba uluntu, nto leyo enceda amashishini ahambisana nemilinganiselo ephakamileyo. Uhlolisiso lwama-2019 lwafunyanwa yi-OECD ukuba izakhiwo zokhuseleko ezinamandla zabathengi zisebenza ngokuthembeka okuphezulu nokusebenzisa imali, nto leyo ebonisa ukuchanabeka ngqo kwezoqoqosho kumashishini asebenza kwimekobume elungeleleneyo.

Ukhuphiswano Nengqibelelo Efanelekileyo Kurhwebo

Imithetho echasene nokuthembana, enjenge-Sherman Act kunye noMthetho kaClayton kwi-U.S., ikhusela ukuziphatha okuchasene nokhuphiswano oluthintela ukufakwa kwexabiso, ukuphoswa kwemali enye, kunye nokusetyenziswa kwe-prigsunt. Ngokugcina imigangatho yokudlala, le mithetho ivumela iifeme ezincinci zikhuphisana nezikhuphiswano ezinkulu, ukukhuthaza iinguqu kunye nokhuphiswano. Ngaphandle kwezi zixhobo, abadlali abaphambili bangacinezela ukhuphiswano, nto leyo ikhokelela kumaxabiso aphezulu kunye nokhetho oluncitshisiweyo lwabathengi. Isiphumo esilungileyo siyabonakala kwicandelo afana ne-temmetamsting, apho ungenelo lobuphicolo lomthetho lwaphule phezulu kwe-olpoints kunye nokhuphithi olukhuthazayo.

Imisebenzi ephambili

Ngokwahlukileyo kuqikelelo lokuba ummiselo uthintela ukuphuhliswa kolwakhiwo, imithetho ecwangcisiweyo kakuhle ingayivuselela. Imilinganiselo yokugunyazisa kushishino lwezithuthi zezithuthi, umzekelo, isunduza abenzi ukuba baphuhlise i-injini ecocekileyo kunye nobugcisa obuxutyiweyo. Ngokufanayo, imfuno zempumelelo yezixhobo ezisebenzayo ziqhubele phambili kwinkqubela phambili kwimveliso. Imithetho idla ngokumisela isiseko somsebenzi, ikhuthaza amashishini ukudibanisa okanye ukugqitha amaxhoba, nto leyo enokuthi ibangele inzuzo yokhuphiswano kunye namathuba amatsha entengiso.

Ucelomngeni Lokusebenzisa Imali Eninzi: Iindleko Nentsonkothe

Naphezu kweenzuzo, umthwalo othobelayo wowona wona ukhoyo kwaye ungaba mandundu kakhulu kushishino oluncinci noluphakathi. Ukuqonda le mingeni kubaluleke kakhulu kubenzi bemithetho befuna umgaqo olungeleleneyo nakushishino oluphuhlisa ubuchule bokuthobela.

Iindleko zemali zokuxhathisa

Ukunamathela kwimigaqo rhoqo kufuna utyalo-mali oluninzi. Amashishini asenokufuna ukuqesha amagosa angoothile athobela ingeniso, athenge i-software entsha ukuze anikele ingxelo, afake iinkqubo zoqeqesho, okanye anyuse izixhobo zokuhlangabezana nemigangatho yokhuseleko. Ngokwe-Ulawulo oluncinci loshishino, indleko ephakathi yokuthobela ulawulo lwamashishini orhulumente ngonyaka wama-202020 yayimalunga ne-R2 000 kumashishini amancinane, xa kuthelekiswa ne-R1 000 kwiifektha ezinkulu zemali-yo, kodwa njengepesenti yengeniso, umthwalo unzima kakhulu kwizinto ezikhoyo. Ezi ndleko zingasusa ulawulo kwimisebenzi engundoqo, njengophuhlisolwazi okanye ukuthengisa.

Umthwalo Wolawulo Nobuntsonkothileyo

Ukulawula ulawulo lwelizwe kusoloko kufuna ulwazi olukhethekileyo lomthetho nobugcisa. Kumnini weshishini omncinane, oqondayo iikhowudi zerhafu, iimvume zokusingqongileyo, imithetho yokusebenza, kunye neemfuno ezidityanisiweyo zoshishino zingakongaliswa. Ubuninzi obupheleleyo bemimiselo //imeko-bume, kunye nommandla, --ccan ukhokelele ekungagqibelelini, kwanangosukelo olulungileyo. 201] Ingxelo ye-OELT [ ibalaseko lobuntlola-mthetho bungumqobo ongundoqo kwizoshishino, ingakumbi kumaqela alawulwa kakhulu njengezonyango kunye nemali.

Iindleko zokungaqiniseki Nokulungisa

Utshintsho olusoloko lukho kwimithetho lubangela ukungaqiniseki okubangela ukuceba ixesha elide. Umzekelo, ukutshintsha inkqubo yokusingqongileyo okanye imithetho yerhafu kunganikezela ngotyalo-mali lwangaphambili oluphelelwe lixesha. Amashishini kufuneka aqhubeke eqwalasela inkqubela-phambili yolawulo kwaye alungelelanise imisebenzi yawo ngokufanelekileyo, echitha ixesha kunye nobuncwane. Oku kulucelomngeni ngakumbi kushishino olunokutshintsha ngokukhawuleza ubugcisa, apho imithetho isoloko iphazamisa, ishiya amashishini kummandla ombi osenokuba netyala.

Impembelelo yomthetho ngapha nangapha kwezaphulo:

Ukujonga imizekelo yehlabathi lokwenene kumacala ahlukeneyo kutyhila iindlela ezicacileyo zokulawula iinkqubo zeshishini `ukusuka kutshintsho olusetyenziswayo ukuya kulwakhiwo lwezicimi.

Iinkonzo Zezemali: Emva Kwengxaki Yowama - 2008

Ingxaki yemali yehlabathi yowama-2008 yabangela utshintsho olukhulu, ngokungakumbi iDodd-Frankrank Wall Street Reformation kunye noMthetho weNgqomo weNkxaso yoKhuselo eBasel III eUnited States kunye noMthetho weSiseko III wenkqubo yesiseko sehlabathi. Le migaqo yanyusa iimfuno zekomkhulu, yagunyazisa uxinezeleko, yaza yadala iPumerity Intealcial Protection Bureaunia (CFPB) yokujonga imigaqo yokuboleka. Nangona ezinye iindleko zokuthoba zithelekisa imali zincitshiswe kakhulu. Kodwa, imigaqo inciphiso i-mali inikwe ngummiselo wendlela esetyenziswayo kwaye iphindekelwe kuthelo olude kakhulu. Ngokweemali eziko lwemali ezinkozo ezibonelelo ziveliswa ngummiselo womgaqo-mthetho owenziwe ngumgangatho omde.

Impilo: IHIPAA noKhuselo loLwazi lomLungu

I-Inshorensi yoLawulo lwezempilo kunye noMthetho we-Accounting Act (HIPAA) ka-1999 emiselwe imilinganiselo yesizwe yokukhusela ulwazi lwempilo olunovelwano. Abanikezi-zibonelelo, abanikeli-mali, nabasebenzi babo bezoshishino, iHIPAA ifuna imilinganiselo enzima yogcino-lwazi, uqeqesho lwabasebenzi, kunye nemithetho yokunika isaziso. Iindleko yokungagqibeki yezonyango zinokuba qatha, kunye nezigwebo ezisuka ku-$50 000 ukuya ku-R350 (R1 000) ngokwaphulwa. Kodwa, umthetho uqhubele ishishini le-dolatha ye-dola elizi kwi-am-mali eninzi kwi-edolalphayo kwi-menti yezonyango kunye ne-software esetyenziswayokuqwalasela ngayo i-HPA. Ikwanenza ukuba kuvene i-empepho yomlinganiselo othezelele i-data ye-HCM.

Imigangatho yokusingqongileyo: Ugcino-moya lokuqhuba

Imimiselo yokusingqongileyo, enjenge-Celean Air Act kunye ne-Ceaty Water Act in the U.S. kunye nezivumelwano zezizwe ngezizwe ezifana nePartheji yeParis, iye yatshintshwa ngokusisiseko ukuveliswa, imveliso yamandla, kunye nolawulo lwenkunkuma. Amashishini aye asebenza ngokufaka ingeniso kubugcisa obuluhlaza, ukwamkela imigaqo yemozulu, kunye nokuchaza inkcitho, kunye nokulawula (EG) imiqathango ye-miqathango ye-eterstyrality kwizithuthi zombane (eeeeV) ithelekelelwe ngemilinganiselo yemiqathango yezombane kunye nemfuno yemali yezombane. Nangona iindleko ze-EPA zibalulekile, i-Epa ithelekelelwa kwiindleko eziphambili zongcoliseko zongcoliseko lwempilo nomonakalo nyaka ophantsi kumgangatho ophezulu

Imfihlo yobuxhakaxhaka kunye nezogcino-lwazi: GDPR neCCPA

I-European Union’s General Data Protection Reggation (GDPR), esebenzayo yowe-2018, iye yaba ngumgangatho wegolide emhlabeni wonke wezogcino-lwazi. Ibeka imithetho engqongqo kwindlela iinkampani eziqokelela ngayo, ezigcina, kunye nenkqubo yogcino-lwazi, ngenkombo ukuya ku 4% yonyaka wonyaka wokuguquka kwehlabathi. Kwimpendulo, amashishini aye anyusa ulawulo lwawo logcino-lwazi, atyunjwa abaphathi-data, kwaye asebenzisa imigaqo-mfihlo. I-mgaqo-mgamgamnqa we-yo ye-mfihlo (CPAC) ilandela i-mfanele i-mfanele i-mfanele i-mvovo yoomatilo-mali e-mali e-othengwa yi-othengini e-malini e-malini. Nangona iindleko zininzi zemali ezithengwa yimali eninzi ngonyaka.

Ukulungelelanisa ulungelelwaniso nokwanda koshishino: IiMpatho zokuphumelela

Inikwe uhlobo olubini lomthetho qha, olukhuselayo nolunzima, `ishishini labenzi benkqubo kunye nabenzi bomgaqo-nkqubo ngokufanayo bafuna iindlela zokuzoba umlinganiselo olungileyo. Injongo ayikokukhupha umgaqo kodwa kukuwenza ulumke, usebenze kakuhle, kwaye ulungelelanise.

Uhlalutyo lwexabiso lokulungisa kwinkqubo yomgaqo-nkqubo

Phambi kokuzalisekisa imimiselo emitsha, oorhulumente basebenzisa intlawulo yexabiso le-benefit (CBA) ukuqwalasela iimpembelelo zezoqoqosho ezinokwenzeka. IBhanki yomhlaba wonke Esenza Ishishini linengxelo zemali [ ibalaselise ukubaluleka kolawulo lwenkqubela-phambili yezoqoqosho. Kwinkokeli yezoshishino, ukuqonda iCBA kunceda ekukhuthazeni ukubekwa kwemithetho ephinda-phindeneyo. Ukuthabatha inxaxheba kumaxesha okugqabaza nohlolo lwasekuhlaleni kuvumela amashishini ukuba anikezele ugcino-data kwiindleko zokwamkela iindleko eziphantsi kwendleko.

Uququzelo loqhagamshelwano lwezingenisi ezincinci neziphakathi

Ukuxilonga kunokuwunciphisa umthwalo ngokusebenzisa indlela esebenzayo, ecwangcisiweyo. Oku kuquka:

  • Ukuqinisekisa ukuba i-software yolawulo iyathobela kwingxelo ye-Apostal nokulandelela
  • Ukusebenzisana nentlangano zorhwebo ezinika ukhokelo nolawulo
  • Ukuzalisekisa indima yegosa elithobelayo, kwanexesha lenxenye, ukubeka imbopheleleko.
  • Ukusebenzisa iibhokisi zesanti ezilawulayo kunye neenkqubo zomqhubi ukuvavanya izinto ezintsha ezikummandla olawulwayo.
  • Iinkqubo zikarhulumente ezikhuthazayo, njengenkxaso yeSBA.

Amashishini amancinane athe anyanzelisa ukuthobela imisebenzi yawo kwasekuqaleni afumanisa kulula ukulinganisela, njengoko ephepha ukusetyenziswa kwendlela ebiza imali eninzi.

Indima yemigaqo-nkqubo yokuziququzelela kunye neMigangatho yooRhulumente

Kwamanye amacandelo, amaqela oshishino avelisa imigangatho yokuzithandela elungele ukupheleliswa okanye yokutyhalwa komthetho karhulumente. Umzekelo, i-International Organization for Standardaliation (ISO 9001) inika izicwangciso zolawulo lomgangatho (ISO 9001) kunye nolawulo lwemekobume (ISO 14001). Ukuzilawula ngokwako kunganciphisa imfuneko yemithetho karhulumente yokubhalwa kwemiqathango, ivumela amashishini abe nobuchule obungakumbi ngoxa esafumana iziphumo ezinqwenelekayo. Ngoko, ukuzilawula ngokwawo kusebenza kakuhle xa kukho ulawulo olunamandla lweshishini kunye nokuziphendulela koluntu; kungenjalo, kungamema ungenelelo kurhulumente.

Ikamva Lokubuyiselwa Koshishino

Ulungiso lomgaqo-nkqubo alumi ngaxesha linye. Amandla amaninzi anamandla aphinda aguqule indlela enziwe ngayo, ephunyezwa ngayo, kwaye ehambelana nayo. Iinkokeli zoshishino nabafundisi-lwazi kufuneka bahlale belungelelanisa le mithetho ukuze balungiselele ikamva.

Utshintsho kunye nolungiso lomgaqo-nkqubo wamanani

Njengoko imisebenzi yezoshishino ifuduka kwi-intanethi, imimiselo ijongene nokucombulula imingeni yamanani efana nokuzimela ugcino-lwazi, ukhuseleko lwekhompyutha, uqhaqho-mthetho, nobuchule obungeyoyamvelo. I-European Union’s Audiality Ilightive Ilct ingumzekelo wangaphambili kunye noMgaqo-nkqubo wogcino-lwazi ocetyiweyo. Amaqumrhu kufuneka akhe izicwangciso zokuthobela ezinokukwazi ukusingatha iimfuno ezintsha njengoko ziphuma. Ukwanda kobugcisa bokuzinzisa i-data, i-i-khompyutha (Regetcompation) inika izixhobo zokuhlola ukusebenzisa i-activerial ezenzekelayo, kodwa ikwathetha ukuba amashishini kufuneka afake izixhobo kwimiqathango yemishini ukuze agcine isantya.

Ukudityaniswa kwehlabathi nokukhuselwa kwemibutho emininzi

Urhwebo lwehlabathi lonke, ugcino-lwazi olunqamlezileyo lomda wemida, kunye namatyathanga okunikezela azwenibanzi athetha ukuba iinkampani zisoloko zijongene nemithetho ehambanayo evela kwimithetho emininzi. Umzekelo, inkampani ye-software esekelwe e-U.S. esebenzela abathengi baseYurophu kufuneka ithobele imithetho yobuqu yoorhulumente kunye ne-GDPR. Oku kudala ukuntsonkotha kunye nokungavisisani okunokwenzeka. Imigudu yokulungisa imodelizo, efana ne-BECD ye-Erosorion and Friefiling Shifting (BPS) iprojective projective icument yokunciphisa ukwahlulwa kwerhafu. Noko ke, kude kufike ukudibana okubalulekileyo, amashishini afuna isiluleko esisemthethweni nemigaqo esemthethweni nemigaqo-yo enokuthi ikwazi ukusingatha iimfuno ezahlukeneyo.

Imbopheleleko yentlalo nemigangatho yezobuGcisa

Amathemba kawonke-wonke anxulumene nesimilo sequmrhu ayanda. Abathengi, abatyali-mali, nabasebenzi bafuna ngokuqhubekayo ukuba amashishini asebenze ngokwesiko, ngokuzinzileyo, nangokucacileyo. Nangona ezinye zezi zinto zifuneka zisiba yimithetho esesikweni (njengengxelo ye-ESG enyanzelekileyo kwi-EU), ezinye zihlala zingekho ngqongqo okanye zingekho zithethe ziqhelekileyo. Iinkampani ezisoloko zifumana imilinganiselo ephakamileyo yokuziphatha ephakamileyo, zifumana udumo kunye nokufikelela kwentengiso. Ngokuphikisana noko, ezo zingamelana nokungalawuleki kwabathengi okanye umgaqo othe kratya okunokulingana noko kuxhomekeke kumgangatho wezoshishino.

Isiphelo

Ulungiso lungumoya ongaphephekiyo nonempembelelo kwishishini langoku. Lungakhusela abathengi, lukhuthaza ubulungisa, lukhuthaza ukuhambelana nezoqoqosho, kwaye luzinzisa uqoqosho, kodwa lukwabeka iindleko zokoqobo kunye nobunzima obulucelomngeni kumashishini, ingakumbi obuncinci. Ukuqonda impembelelo yomthetho kwimisebenzi yezoshishino kufuna imbono ecacileyo evuma iinzuzo zayo kunye nemithwalo yayo. Njengoko umhlaba wolawulo wolawulo lwehlabathi uyaqhubeka uvelisa ulungiso olungcono ekuhlaseleni kolwazi, iingxaki zemekobume bemekobume, kunye notshintsho lwemilinganiselo kawonke, amandla okuqhuba imithetho engundoqo ahlala ekhuphisana ngokuphumelelayo kwiinkokeli zeshishini. Kubaqeqeshi nabafundi, bahlola ulawulo ngelebhulo-lebhusayithi kunye neenkqubo eziphambili ezibonisa ukusetyenziswa kwemingeni ephambili. Ngokufundiswa nokuzinziswa kweemeko ezifanelekileyo, ukujika kwemiqatha kwiinkqubo zemali ezifanelekileyo