Author Archive - Adam Gorley
Adam Gorley, B.A. (Phil.), is a researcher, content provider and editor. He contributes regularly to First Reference Talks and Internal Control blogs, HRinfodesk and other First Reference publications. His areas of focus include broad human resources issues, corporate social responsibility, corporate governance and government policies, information technology and labour market trends. Read more
April 25, 2013 Adam Gorley Corporate Governance, Finance and Accounting, Not for Profit
I’ve lost count of the coming-into-force dates the government has set for the Ontario Not-for-profit Corporations Act to take effect, but this time at least it seems there’s a clear reason. The previous estimate for the law to come into force was July of this year; the new estimated date is “no earlier than” January 2014.
bylaws, incorporation, Internal Controls, letters patent, Ministry of Consumer Services, non-voting members, not-for-profit incorporation, OCA, ONCA, Ontario Corporations Act, Ontario Not-for-profit Corporations Act, risk management, special resolutions
April 1, 2013 Adam Gorley Corporate Governance, IT, Privacy and Security, Not for Profit
By now, countless businesses have had to address some issue relating to an employee using her or his personal digital device for work purposes (“bring your own device” or BYOD). An employee wants to access the office wireless network on her laptop so she can work while away from her desk; another wants to store and view work documents on his tablet; another just wants to check her work email from her smartphone. These are just a few of the many ways workers are using personal digital devices to perform work-related tasks.
access to network, apps, Bring-your-own-device, BYOD, BYOD program, code of conduct, compensation, data access, device maintenance and support, device repairs, device replacement, employee agreements, information storage, information technology, Information Technology PolicyPro, laptop, mobile devices, mobile workforce, network connections, overtime pay, personal devices, rogue apps, tablet computer, tech support, training, wireless, work documents, workplace policies
March 20, 2013 Adam Gorley Corporate Governance, Finance and Accounting, IT, Privacy and Security, Not for Profit, Sales, Marketing and Operations
Some cynical people believe that no organization is free from employee fraud. Even small organizations are hardly immune, despite the trust such employers place in their employees and the controls they have in place. Consider these common misconceptions about employee fraud…
anti-fraud practices, code of conduct, concealment, confidential business information, division of duties, employee fraud, false accounting, false reporting, fapp, Finance and Accounting PolicyPro, forgery, fraud, fraud committee, fraud policy, fraud representative, fraud risk, hiring, misappropriation, tone at the top, training, unauthorized disclosure
March 6, 2013 Adam Gorley Corporate Governance, Finance and Accounting, IT, Privacy and Security, Not for Profit, Sales, Marketing and Operations
Businesses can be the target of fraud in numerous ways and from numerous sources. Anyone who does business with an organization is an obvious risk—suppliers, clients, employees, executives—the high profile fraud cases of recent years have mainly been internal. But increasingly, fraudsters have no connection to the organizations they target. They may be after credit card numbers, personal information, cash or goods, and they’re using methods beyond the understanding of the average businessperson. Organizations that do a significant amount of business online must be particularly careful.
advance fee scam, click fraud, counterfeit goods, credit card fraud, employee fraud, fraud, identity theft, intellectual property theft, Mobile apps, mobile fraud, page-jacking, passwords, personal information, pharming, phishing, public relations damage, SEO, SEO fraud, social media
February 13, 2013 Adam Gorley Corporate Governance, Finance and Accounting, Not for Profit
Ontario plans to implement its Not-for-profit Corporations Act (ONCA) in July of this year. In the unlikely event that you haven’t been paying attention, the ONCA will replace the Ontario Corporations Act for not-for-profit organizations that are incorporated in the province (as opposed to federally). Broadly, the changes will…
bylaws, governance structure, incorporation, letters patent, Ministry of Community and Social Services, minutes, ONCA, Ontario Corporations Act, Ontario Not-for-profit Corporations Act, public benefit corporation
July 23, 2012 Adam Gorley IT, Privacy and Security, Sales, Marketing and Operations
Canada’s Information and Privacy Commissioner has released decisions in three formal complaints against Facebook’s privacy practices, under the Personal Information Protection and Electronic Documents Act. The results offer valuable insight into the workings of the world’s most popular social network. Users and non-users alike might also feel confident that the company is interested in addressing privacy concerns.
account access, anonymization, collection, consent, facebook, Facebook users, flagged account, friend suggestions, non-users, obtaining consent, Office of the Information and Privacy Commissioner, opt-out, personal information, Personal Information Protection and Electronic Documents Act, PIPEDA, Privacy Commissioner, privacy complaint, sharing personal information, social media, social networking, social plug-in, spam, suspicious activity, third party, use and disclosure, user identification, user verification
June 25, 2012 Adam Gorley Corporate Governance, IT, Privacy and Security
Over the brief period of Facebook’s existence, the company’s practices have provided a rich source of knowledge for businesses and other organizations that collect and use customers’ information, operate online or generally fall under the Personal Information Protection and Electronic Documents Act (PIPEDA) or other privacy legislation.
access to information, collecting information, consent, disclosure of personal information, email address, facebook, friend suggestions, non-users, obtaining consent, Office of the Privacy Commissioner of Canada, opt-out, personal information, Personal Information Protection and Electronic Documents Act, PIPEDA, Privacy Commissioner, privacy legislation, privacy practices, social plug-ins, user verification, using personal information
June 18, 2012 Adam Gorley Finance and Accounting, Not for Profit
The federal government’s 2012 budget includes some measures that deal with charities and not-for-profit organizations. The one that I’ll focus on here is intended to improve transparency at affected organizations and limit their ability to undertake political activity.
Canada Revenue Agency, Charitable organizations, charities, charity reporting, environmental activism, federal budget, foreign donations, Income Tax Act, Parliamentary Budget Officer, partisan activity, PBO, political activity, qualified donees, reporting obligations, Robert Hayhoe, T3010
May 31, 2012 Adam Gorley Corporate Governance
Hiring even the lowest-level employee can be tricky, and hiring the wrong person is bound to cause trouble. So imagine the potential problems that a board of directors must avoid when hiring a new chief executive officer. What does the company want from a CEO? Does the candidate have the right skills, connections and personality to fit the job and the company? Does the applicant’s education meet the needs of the company?
background check, board of directors, business ethics, CEO, conditional offer, due diligence, employment contract, false credentials, hiring, hiring committee, internal investigation, investigation committee, policy and procedure, privacy and risk management, reference checking, resignation, résumé, risk management, Scott Thompson, shareholders
March 19, 2012 Adam Gorley Finance and Accounting
The Financial Services Commission of Ontario (FSCO) is proposing a risk-based system of regulating pension plans. Essentially, this means improving risk assessment and monitoring, following five principles…
compliance, Financial Services Commission of Ontario, FSCO, pension reform, pension regulation, pensions, regulatory response, risk impact, risk management, risk-based, Risk-Based Regulation Framework
March 14, 2012 Adam Gorley Finance and Accounting
The Alberta Securities Commission has released its 2011 Corporate Finance Disclosure Report. Not surprisingly, during this transition year, the commission came across several problems with reporting issuers’ IFRS conversion filings…
accounting policy disclosure, Alberta Securities Commission, decommissioning liabilities, GAAP, IFRS, IFRS exemptions, International Financial Reporting Standards, reporting issuers, Statement of Changes in Equity
March 7, 2012 Adam Gorley IT, Privacy and Security
No, employees aren’t bringing their own alcoholic drinks to work, but they are bringing in their own mobile devices and expecting to use them with their employers’ networks. What does that mean? Well, chances are several (if not many) of a given organization’s employees have personal smartphones or tablet computers, and they probably want to use them to perform work tasks.
Blackberry, BYOD, chief mobility officer, Crackberry, information technology, iPad, iPhone, IT, mobile devices, mobility, Network Security, smartphones, tablet computer
February 1, 2012 Adam Gorley Corporate Governance, Finance and Accounting, Not for Profit
Is your company making the transition to Accounting Standards for Private Enterprises (CICA Handbook, Part II)? Do you have employees in a defined benefit pension plan? You should know that the Accounting Standards Board has approved amendments to CICA 1500, “First-time adoption” and Section 3461, “Employee future benefits”…
Accounting Standards for Private Enterprises, ASPE, CICA 1500, CICA Handbook, date of transition, deferral and amortization, defined benefit plan, Employee future benefits, First-time adoption, pension plan, Section 3461, unrecognized gains and losses