2013년 11월 28일 목요일

오후 12:25

By Felecia Cichon

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About 'government accounting system'|Argentina attempts to nationalize personal accounts system; workers object







About 'government accounting system'|Argentina attempts to nationalize personal accounts system; workers object








               Ｇｏｖｅｒｎｍｅｎｔ               ｅｍｐｌｏｙｅｅｓ               ａｒｅ               ｒｅｇｕｌａｒｌｙ               ｅｄｕｃａｔｅｄ               ａｎｄ               ｔｒａｉｎｅｄ               ｏｎ               ｔｈｅｉｒ               ｄｕｔｉｅｓ               ａｎｄ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｉｅｓ               ｆｒｏｍ               ｄａｙ               ｏｎｅ               ｏｆ               ｅｍｐｌｏｙｍｅｎｔ.

Ｗｈｉｌｅ               ｔｈｅ               ａｐｐｒｏａｃｈ               ａｎｄ               ｓｐｅｃｉｆｉｃｓ               ｍａｙ               ｖａｒｙ               ｂｙ               ａｇｅｎｃｙ               ｏｒ               ｇｏｖｅｒｎｍｅｎｔ               ｌｅｖｅｌ,               ｇｅｎｅｒａｌ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｔｅｎｄ               ｔｏ               ｂｅ               ｃｏｍｍｏｎ               ａｍｏｎｇ               ａｌｌ               Ｕ.Ｓ.

ｇｏｖｅｒｎｍｅｎｔ               ｄｅｐａｒｔｍｅｎｔｓ,               ｒｅｇａｒｄｌｅｓｓ               ｏｆ               ｆｕｎｃｔｉｏｎ               ｏｒ               ｐｒｏｇｒａｍ               ｍｉｓｓｉｏｎ.

Ｔｈｅｓｅ               ｄｕｔｉｅｓ               ａｎｄ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｉｅｓ               ａｒｅ               ｂａｓｉｃ,               ｃｒｉｔｉｃａｌ               ｅｌｅｍｅｎｔｓ               ｏｆ               ｏｒｇａｎｉｚａｔｉｏｎ               ｃｏｎｓｉｓｔｅｎｃｙ               ｅｘｐｅｃｔｅｄ               ｆｒｏｍ               ｅｖｅｒｙ               ｅｍｐｌｏｙｅｅ.
               Ｐｅｒｓｏｎａｌ               Ｒｅｓｐｏｎｓｉｂｉｌｉｔｉｅｓ
               Ｅｖｅｒｙ               ｇｏｖｅｒｎｍｅｎｔ               ｅｍｐｌｏｙｅｅ               ｉｓ               ｅｘｐｅｃｔｅｄ               ｔｏ               ｍａｉｎｔａｉｎ               ｔｈｅ               ｈｏｎｅｓｔｙ,               ｉｎｔｅｇｒｉｔｙ               ａｎｄ               ｉｍｐａｒｔｉａｌｉｔｙ               ｏｆ               ｐｒｏｇｒａｍｓ.

Ｔｈｅ               ｌａｓｔ               ｅｌｅｍｅｎｔ               ｉｎ               ｐａｒｔｉｃｕｌａｒ               ｍａｙ               ｂｅ               ａ               ｈａｒｄｅｒ               ｃｈａｌｌｅｎｇｅ               ａｔ               ｔｈｅ               ｈｉｇｈｅｒ               ｌｅｖｅｌｓ               ｏｆ               ｅｘｅｃｕｔｉｖｅ               ｇｏｖｅｒｎｍｅｎｔ               ｍａｎａｇｅｍｅｎｔ               ｄｕｅ               ｔｏ               ｔｈｅ               ｉｎｆｌｕｅｎｃｅ               ｏｆ               ｐｏｌｉｔｉｃｓ               ａｎｄ               ａｐｐｏｉｎｔｍｅｎｔｓ,               ｈｏｗｅｖｅｒ,               ａｌｌ               ｇｏｖｅｒｎｍｅｎｔ               ｅｍｐｌｏｙｅｅｓ               ａｒｅ               ｓｔｉｌｌ               ｒｅｑｕｉｒｅｄ               ｔｏ               ｍａｉｎｔａｉｎ               ａ               ｔｒｕｔｈｆｕｌ               ｏｐｅｒａｔｉｏｎ               ｉｎ               ｔｈｅｉｒ               ｐａｒｔｉｃｕｌａｒ               ｆｕｎｃｔｉｏｎ.
               Ｃｏｍｐｌｉａｎｃｅ               ｗｉｔｈ               ｌａｗｆｕｌ               ｓｕｐｅｒｖｉｓｉｏｎ               ａｎｄ               ａｌｌ               ａｇｅｎｃｙ-ｒｅｌａｔｅｄ               ｌａｗｓ,               ｇｕｉｄｅｌｉｎｅｓ,               ｐｏｌｉｃｉｅｓ               ａｎｄ               ｒｕｌｅｓ               ａｒｅ               ａｌｓｏ               ｅｘｐｅｃｔｅｄ.

Ｅｍｐｌｏｙｅｅｓ               ａｒｅ               ｎｏｔ               ｅｘｐｅｃｔｅｄ               ｔｏ               ｐｅｒｆｏｒｍ               ａｃｔｓ               ｔｈａｔ               ａｒｅ               ｉｌｌｅｇａｌ               ｕｎｄｅｒ               ｆｅｄｅｒａｌ               ｏｒ               ｓｔａｔｅ               ｌａｗ,               ｂｕｔ               ｔｈｅｙ               ａｒｅ               ｈｉｒｅｄ               ａｎｄ               ｏｂｌｉｇａｔｅｄ               ｔｏ               ｐｅｒｆｏｒｍ               ｌｅｇａｌ               ｆｕｎｃｔｉｏｎｓ               ａｓ               ｄｉｒｅｃｔｅｄ.

Ｇｏｏｄ               ｍａｎａｇｅｍｅｎｔ               ａｌｌｏｗｓ               ｏｐｐｏｒｔｕｎｉｔｙ               ｆｏｒ               ｄｉｓｃｕｓｓｉｏｎ               ａｎｄ               ｃｏｎｓｉｄｅｒａｔｉｏｎ               ｏｆ               ａｌｔｅｒｎａｔｉｖｅｓ,               ｂｕｔ               ａｔ               ｔｈｅ               ｅｎｄ               ｏｆ               ｔｈｅ               ｄａｙ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ｗｉｔｈｏｕｔ               ｒｅｓｉｓｔａｎｃｅ               ｉｓ               ｒｅｑｕｉｒｅｄ.
               Ｅｖｅｒｙ               ｅｍｐｌｏｙｅｅ               ｉｓ               ｐｅｒｓｏｎａｌｌｙ               ｒｅｓｐｏｎｓｉｂｌｅ               ｔｏ               ｉｄｅｎｔｉｆｙ               ａｎｄ               ｒｅｐｏｒｔ               ａｃｔｉｏｎｓ               ｏｒ               ｓｕｓｐｉｃｉｏｕｓ               ｂｅｈａｖｉｏｒ               ｔｈａｔ               ｃｏｕｌｄ               ｏｒ               ｄｏｅｓ               ｖｉｏｌａｔｅ               ａ               ｌａｗ               ｏｒ               ｒｅｇｕｌａｔｉｏｎ.

Ｅｍｐｌｏｙｅｅｓ               ａｒｅ               ｔｈｅ               ｅｙｅｓ               ａｎｄ               ｅａｒｓ               ｏｆ               ｔｈｅ               ｇｏｖｅｒｎｍｅｎｔ               ａｇｅｎｃｙ.

Ｖａｒｉｏｕｓ               ｆｅｄｅｒａｌ               ａｎｄ               ｓｔａｔｅ               ｌａｗｓ               ｒｅｑｕｉｒｅ               ｅｍｐｌｏｙｅｅｓ               ｔｏ               ｍａｋｅ               ｓｕｃｈ               ｒｅｐｏｒｔｓ               ａｎｄ               ｐｒｏｖｉｄｅ               ｆｏｒ               ａｇｅｎｃｉｅｓ               ｓｕｃｈ               ａｓ               ｉｎｓｐｅｃｔｏｒ               ｇｅｎｅｒａｌ               ｏｆｆｉｃｅｓ               ｔｏ               ｒｅｃｅｉｖｅ               ｒｅｐｏｒｔｓ               ｏｕｔｓｉｄｅ               ｏｆ               ａ               ｓｕｓｐｅｃｔ               ｍａｎａｇｅｍｅｎｔ               ｓｙｓｔｅｍ               ｐｏｓｓｉｂｌｙ               ｃｏｖｅｒｉｎｇ               ｕｐ               ａｎ               ｉｓｓｕｅ.
               Ｂｒｏａｄ               Ｒｅｓｔｒｉｃｔｉｏｎｓ
               Ｕｎｌｅｓｓ               ｏｔｈｅｒｗｉｓｅ               ａｕｔｈｏｒｉｚｅｄ               (ｓｕｃｈ               ａｓ               ｐｅａｃｅ               ｏｆｆｉｃｅｒｓ               ｏｒ               ｍｉｌｉｔａｒｙ),               ｇｏｖｅｒｎｍｅｎｔ               ｅｍｐｌｏｙｅｅｓ               ｇｅｎｅｒａｌｌｙ               ａｒｅ               ｎｏｔ               ａｌｌｏｗｅｄ               ｔｏ               ｃａｒｒｙ               ｗｅａｐｏｎｓ               ｉｎｔｏ               ｇｏｖｅｒｎｍｅｎｔ               ｏｆｆｉｃｅｓ,               ｐａｒｔｉｃｕｌａｒｌｙ               ｆｉｒｅａｒｍｓ.
               Ｔｈｅｒｅ               ａｌｓｏ               ｉｓ               ａ               ｃｏｍｍｏｎ               ｅｔｈｉｃｓ               ｅｘｐｅｃｔａｔｉｏｎ               ｔｈａｔ               ｅｍｐｌｏｙｅｅｓ               ａｖｏｉｄ               ａｎｄ               ｄｏ               ｎｏｔ               ｉｎｖｏｌｖｅ               ｔｈｅｍｓｅｌｖｅｓ               ｉｎ               ｆｒａｕｄ               ｏｒ               ａｂｕｓｅ               ｏｆ               ｇｏｖｅｒｎｍｅｎｔ               ｐｒｏｇｒａｍｓ,               ｃｒｉｍｉｎａｌ               ａｃｔｉｖｉｔｙ,               ｏｒ               ｆｅｌｏｎｙ               ａｃｔｉｖｉｔｙ               ｉｎ               ｏｎｅ'ｓ               ｐｅｒｓｏｎａｌ               ｌｉｆｅ.

Ｉｆ               ｄｉｓｃｏｖｅｒｅｄ,               ｍａｎｙ               ｇｏｖｅｒｎｍｅｎｔ               ｐｏｌｉｃｉｅｓ               ａｕｔｈｏｒｉｚｅ               ｉｍｍｅｄｉａｔｅ               ｔｅｒｍｉｎａｔｉｏｎ               ｏｒ               ｅｖｅｎｔｕａｌ               ｒｅｍｏｖａｌ               ｏｆ               ｔｈｅ               ｅｍｐｌｏｙｅｅ               ｆｒｏｍ               ｔｈｅ               ｏｒｇａｎｉｚａｔｉｏｎ.
               Ｅｍｐｌｏｙｅｅｓ               ａｒｅ               ｅｘｐｅｃｔｅｄ               ｔｏ               ｗｏｒｋ               ｃｏｈｅｓｉｖｅｌｙ               ｗｉｔｈ               ｅａｃｈ               ｏｔｈｅｒ.

Ｎｕｍｅｒｏｕｓ               ｐｏｌｉｃｉｅｓ               ａｔ               ａｌｌ               ａｇｅｎｃｙ               ｌｅｖｅｌｓ               ｐｒｏｈｉｂｉｔ               ｈａｒａｓｓｍｅｎｔ,               ｓｅｘｕａｌ               ｈａｒａｓｓｍｅｎｔ,               ｃｏｒｒｕｐｔｉｏｎ               ａｎｄ               ｖｉｏｌａｔｉｏｎｓ               ｏｆ               ｃｏｍｍｏｎ               ｐｅｒｓｏｎｎｅｌ               ｐｏｌｉｃｉｅｓ.
               Ｆｉｓｃａｌ               Ｒｅｓｐｏｎｓｉｂｉｌｉｔｉｅｓ
               Ｓｏｍｅ               ｇｏｖｅｒｎｍｅｎｔ               ｆｕｎｃｔｉｏｎｓ,               ｄｕｅ               ｔｏ               ｔｈｅ               ｎａｔｕｒｅ               ｏｆ               ｔｈｅｉｒ               ｂｕｓｉｎｅｓｓ               ｉｎ               ｔｈｅ               ｏｒｇａｎｉｚａｔｉｏｎ,               ｈａｖｅ               ａ               ｈｉｇｈｅｒ               ｔｈｒｅｓｈｏｌｄ               ｏｆ               ｄｕｔｙ               ｅｘｐｅｃｔｅｄ               ｆｒｏｍ               ｔｈｅ               ｇｉｖｅｎ               ｅｍｐｌｏｙｅｅｓ.

Ｔｈｉｓ               ｉｓ               ｄｕｅ               ｔｏ               ｔｈｅ               ｉｍｐｏｒｔａｎｃｅ               ｐｌａｃｅｄ               ｏｎ               ｔｈｅ               ａｃｔｉｖｉｔｙ.
               Ｆｉｓｃａｌ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ               ｒｅｌｉｅｓ               ｓｉｇｎｉｆｉｃａｎｔｌｙ               ｏｎ               ｔｒｕｔｈ               ａｎｄ               ａｄｈｅｒｅｎｃｅ               ｔｏ               ｐｒｏｔｅｃｔｉｏｎ               ｏｆ               ｆｉｓｃａｌ               ａｓｓｅｔｓ               ｆｏｒ               ｔｈｅ               ｐｕｒｐｏｓｅ               ｔｈｅｙ               ｗｅｒｅ               ｐｒｏｖｉｄｅｄ               ｉｎ               ｔｈｅ               ａｇｅｎｃｙ.

Ｆｉｄｕｃｉａｒｙ               ｄｕｔｙ               ｔｈｕｓ               ｃｒｅａｔｅｓ               ａ               ｈｉｇｈｅｒ               ｌｅｖｅｌ               ｄｕｔｙ               ｔｏ               ｐｒｏｔｅｃｔ               ｆｕｎｄｓ,               ｐｒｏｐｅｒｔｙ,               ｏｒ               ｖａｌｕａｂｌｅ               ａｓｓｅｔｓ               ｏｆ               ａ               ｇｏｖｅｒｎｍｅｎｔ               ｄｅｐａｒｔｍｅｎｔ               ｆｒｏｍ               ｕｎｎｅｃｅｓｓａｒｙ               ｌｏｓｓ               ａｎｄ               ｔｏ               ｍａｋｅ               ｓｕｒｅ               ｗｈｅｎ               ａｓｓｅｔｓ               ｏｒ               ｆｕｎｄｓ               ａｒｅ               ｕｓｅｄ               ｔｈｅｙ               ａｒｅ               ｄｏｎｅ               ｆｏｒ               ｔｈｅ               ｒｉｇｈｔ               ｐｕｒｐｏｓｅ.

Ｔｈｉｓ               ｒｏｌｅ               ｉｎｃｌｕｄｅｓ               ｏｖｅｒｓｉｇｈｔ               ａｎｄ               ｒｅｐｏｒｔｉｎｇ               ｐｒｏｂｌｅｍｓ               ｗｉｔｈ               ｂｕｄｇｅｔｉｎｇ,               ａｃｃｏｕｎｔｉｎｇ,               ｐｒｏｃｕｒｅｍｅｎｔ               ａｎｄ               ｃｏｎｔｒａｃｔｉｎｇ.
               Ｃｏｎｃｌｕｓｉｏｎ
               Ｇｏｖｅｒｎｍｅｎｔ               ｅｍｐｌｏｙｅｅｓ               ａｒｅ               ｈｅｌｄ               ｔｏ               ｓｐｅｃｉｆｉｅｄ               ｓｔａｎｄａｒｄｓ               ｔｈａｔ               ａｒｅ               ｃｏｍｍｏｎ               ｉｎ               ａｌｌ               ｇｏｖｅｒｎｍｅｎｔ               ａｇｅｎｃｉｅｓ,               ｒｅｇａｒｄｌｅｓｓ               ｏｆ               ｇｏｖｅｒｎｍｅｎｔ               ｌｅｖｅｌ.

Ｔｈｉｓ               ｅｘｐｅｃｔａｔｉｏｎ               ｆｏｒ               ｇｏｏｄ               ｂｅｈａｖｉｏｒ               ａｎｄ               ｃｏｏｐｅｒａｔｉｏｎ               ｉｓ               ｃｒｉｔｉｃａｌ               ｔｏ               ｐｒｏｔｅｃｔ               ｔｈｅ               ａｇｅｎｃｙ               ａｎｄ               ｔｈｅ               ｇｏｖｅｒｎｍｅｎｔ               ｔａｘｐａｙｅｒ               ｆｕｎｄｓ               ｕｓｅｄ               ｆｏｒ               ｏｐｅｒａｔｉｏｎｓ.

Ｆａｉｌｕｒｅ               ｔｏ               ｆｏｌｌｏｗ               ｓｕｃｈ               ｄｕｔｉｅｓ               ａｎｄ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｉｅｓ               ｉｎｔｅｒｆｅｒｅｓ               ｗｉｔｈ               ｔｈｅ               ｏｒｇａｎｉｚａｔｉｏｎ               ｆｕｎｃｔｉｏｎ               ｏｆ               ａｇｅｎｃｉｅｓ               ａｎｄ,               ｗｈｅｎ               ｄｉｓｃｏｖｅｒｅｄ,               ｉｓ               ｃｏｒｒｅｃｔｅｄ               ｏｒ               ｒｅｍｏｖｅｄ.

Ａｌｌ               ｅｍｐｌｏｙｅｅｓ,               ｒｅｇａｒｄｌｅｓｓ               ｏｆ               ｍａｎａｇｅｍｅｎｔ               ｏｒ               ｓｔａｆｆ,               ａｒｅ               ｅｘｐｅｃｔｅｄ               ｔｏ               ａｄｈｅｒｅ               ｔｏ               ｔｈｅｓｅ               ｒｕｌｅｓ.
               Ｓｏｕｒｃｅｓ:
               ＵＳＤＡ               -               Ｏｆｆｉｃｅ               ｏｆ               ｔｈｅ               Ｃｈｉｅｆ               Ｉｎｆｏｒｍａｔｉｏｎ               Ｏｆｆｉｃｅｒ:               Ｄｉｒｅｃｔｉｖｅ               4070-735-001.
               5               Ｃ.Ｆ.Ｒ.

ＰＡＲＴ               735-ＥＭＰＬＯＹＥＥ               ＲＥＳＰＯＮＳＩＢＩＬＩＴＩＥＳ               ＡＮＤ               ＣＯＮＤＵＣＴ,               Ｊｕｓｔｉａ.ｃｏｍ,               ＵＳ               Ｌａｗｓ,               2009.
               Ｕ.Ｓ.

Ｏｆｆｉｃｅ               ｏｆ               Ｇｏｖｅｒｎｍｅｎｔ               Ｅｔｈｉｃｓ,               Ｒｅｇｕｌａｔｉｏｎｓ               Ｉｓｓｕｅｄ               ｂｙ/ａｆｆｅｃｔｉｎｇ               ＯＧＥ,               2009.
               "Ｇｏｖｅｒｎｍｅｎｔ               Ｅｍｐｌｏｙｅｅｓ,"               ＵＳＡ.ｇｏｖ,               2009.
               "Ｓｔａｔｅ               ａｎｄ               Ｌｏｃａｌ               Ｅｍｐｌｏｙｅｅｓ,               ＵＳＡ.ｇｏｖ,               2009.






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