In paragraph 65 of its report, the Board recommended that UNU identify measurable quantifiable targets, accomplishments and performance indicators to improve the performance measurement process, reflect the real performance of projects and programmes and be able to link the physical accomplishments with financial expenditures.

Performance in 2004 compared with the previous financial plan

The financial statements present fairly the financial position as at the end of the period and the results of the operations for the period

This document reports on financial performance as at 31 December 2004.

(4) assessing enterprise finance, monitoring the operation status of enterprise finance

95. In the context of preparing the proposed 1998 1999 budget, departments were invited to include performance indicators comparing actual performance for 1994 1995, expected performance of 1996 1997 and proposed performance for 1998 1999.

Results of operations

4. Results of operations

Independent external audits should provide an objective assurance that the financial statements present a true and fair view (or are presented fairly in all material respects) of the financial condition and performance of the audited entity.

66. The conventional model of financial accounting and reporting is one which emphasizes the importance of financial performance.

In paragraph 64, the Board reiterated its recommendation that UNU identify measurable and quantifiable targets, accomplishments and performance indicators in order to improve the performance measurement process, reflect the real performance of projects and programmes and enable the linking of physical accomplishments with financial expenditures.

It also decided that considerations other than the length of service, such as performance, operational realities and post functions, should be taken into account at the threshold of permanency of appointment.

II. LINKING ENVIRONMENTAL AND FINANCIAL PERFORMANCE

Table 3. Financially relevant ( eco financial ) environmental performance indicators

ISAR noted that an enterprise's environmental performance could affect its financial health and hence its sustainability.

II. LINKING ENVIRONMENTAL AND FINANCIAL PERFORMANCE A SURVEY OF BEST PRACTICE TECHNIQUES 62 83

(b) Identification of key environmental performance indicators and their relation to financial performance.

(viii) Identify appropriate key performance indicators for the performance management of external audit services

Article 61 An enterprise may, by considering its operational characteristics, optimize the workflow, set up an information processing system with integrations of finance and business, and gradually realize the once for all handling and real time sharing of the related information of finance and business.

(d) AH97 93 1 004 The Accounts Division should modify its financial reporting practices to ensure that the status and results of the programme s financial operations are reported in a transparent and easy to understand manner through the Organization s financial statements

The performance reports compared actual to expected progress and outputs for each mission.

In the area of microfinance and microenterprise, performance indicators are based on economic and financial targets, including the extent to which real income is increased and employment prospects enhanced for refugees.

Key performance indicators (KPIs) have been developed for monitoring of organizational performance in operational areas and for the cross cutting strategies.

Article 24 An enterprise shall set up a financial examination system on contract and clarify the operational flow and power limits of examination so as to carry out financial supervision.

(1) examining and approving the internal financial management system, financial strategy, financial plan and financial budget of the enterprise

With regard to operational and management aspects, there are also still a number of measures that need to be undertaken to improve port performance.

(5) preparing and providing enterprise financial report so as to reflect the financial information and the related situation faithfully and

In the first quarter on 1998, concern about the state of public finance and the fiscal performance remained and was translated in continued pressure on the Lebanese pound.

Head of International Taxation, Division of Tax Legislation, Ministry of Economy, Finance and Industry.

Such situations might include instances in which the underperformance takes the form of non performance or refusal to perform the tasks agreed to in the performance plans or where there is continued underperformance despite the existence of a performance improvement plan.

As part of the Secretariat's effort to move towards performance based contracts, quantifiable performance criteria are being included in new service contracts.

(vi) Taking informed, transparent and effective decisions in all areas, including performance, risk and financial management

8. How an enterprise s environmental performance affects its financial health and how financial information relating to such performance can be used to assess environmental risk, and the management of such risk, are often matters of concern to investors and their advisers.

To facilitate the monitoring and assessment of operational projects and programmes as well as organizational performance, a performance indicators framework was developed.

Entities entrusted with the operation of the financial mechanism are requested to provide to the Secretariat relevant information for this review in a timely manner.

Document ICCD COP(7) 2 Add.3 summarizes the financial performance of all Convention trust funds for 2004 2005, providing information on the performance level, as well as on programme implementation and results achieved.

The COP at its sixth session requested the Executive Secretary to report at the seventh session on the financial performance of the Convention budget.

3. PAS, which is based on performance management principles recommended for the United Nations common system by the International Civil Service Commission (ICSC), is one element of the Secretary General s overall efforts to introduce into the Secretariat a results based culture of performance.

(1) studying out enterprise internal financial management rules, financial strategies, financial plans, preparing financial budgets

The use of standardized indicators could also stimulate enterprises to improve their environmental and financial performance by comparing them with competitors, that is benchmarking.

In that connection, the development of international guidelines on the compilation of industry performance indicators became an important task for future work.

A more recent concept, the balanced scorecard, identifies performance according to the following perspectives financial, internal business, innovation and learning, and customer perspective.

12. Recalls its request to the Secretary General in its resolution 49 218 of 23 December 1994 to include full implementation of the Financial Regulations and Rules of the United Nations as a specific performance indicator in the performance appraisal of all managers

(ii) Environmental accounting examination of national standards and regulations for environmental financial accounting, and identification of key environmental performance indicators and their relation to financial performance (Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting)

The criteria suggest that the performance appraisal system should be as simple as possible and be structured to provide clear communication between staff about the expected and actual performance performance ratings should be applied objectively and accurately there should be an automatic process for review and approval of the performance ratings and the consequences for different levels of performance should be known to staff.