World Day Magazine 2014

one day, one focus, one network

How RSM member firms succeeded in making a world of difference in just one day.

ISSUE 3 – September 2014

RSM WORLD DAY

50Celebrating

1964 - 2014

years

RSM International Executive Office 11 Old Jewry London EC2R 8DU United Kingdom

T +44 (0)20 7601 1080 F +44 (0)20 7601 1090 E [email protected] www.rsmi.com

RSM is the brand used by a network of independent accounting and advisory firms each of which practices in its own right. The network is not itself a separate legal entity of any description in any jurisdiction.

The network is administered by RSM International Limited, a company registered in England and Wales (company number 4040598) whose registered office is at 11 Old Jewry, London EC2R 8DU.

The brand and trademark RSM and other intellectual property rights used by members of the network are owned by RSM International Association, an association governed by article 60 et seq of the Civil Code of Switzerland whose seat is in Zug.

© RSM International Association, 2014

foreword

RSM World Day is a very special event in RSM’s busy calendar, and it is a day that I always look forward to. This year, staff around the world celebrated our third RSM World Day – and yet again – our member firms pulled out all the stops to make it a huge success.

As you can see from the photographs in this magazine, on 18 September 2014, the member firms of the RSM network united together through acts of kindness and generosity by partnering with national, or local, charities through volunteering and community work, and other charitable giving activities. Connections were strengthened between staff and clients as various events were held around the world to build relationships, learn more about RSM and celebrate our 50th Anniversary on a global stage.

Whether it’s visiting an orphanage, taking a trip to the pyramids, or even staging a jazz concert for clients, the aim is to focus on our network’s values: quality, growth, developing people and serving clients. It is also a day of fun – have a look at RSM’s YouTube channel to watch some of the great films made by our member firms during the day.

Even though this is only the third RSM World Day, it’s amazing how many people, charities, businesses and communities have benefited from our common actions, and I hope this will continue for many years to come.

Jean Stephens Chief Executive Officer

RSM WoRld day 2014 | 1

“The spiriT was really excellenT!“

austrIaRSM Exacta

RSM Exacta started sowing the seeds of success by planting 40 fruit trees in Vienna, symbolic of the organic growth of RSM and its firms, and the hope for a fruitful future. They had a number of games and competitions, then finished the day with a dinner party for all their staff. Hopefully next year they will be able to see the fruits of their labour and celebrate by eating their organically grown food.

RSM Chile

RSM Chile really made a song and dance about RSM World Day through holding a folk dancing session, and also by hosting a football match. They then showed their strength in a mass ‘tug-of-war’.

chIle

2 | RSM WoRld day 2014

georgIaRSM Capto Group

In Georgia, they celebrated in style with cake and wine, while looking back on some of their great achievements during RSM’s 50th Anniversary year. These included a competition for a scholarship grant for students (and a chance to work at RSM Capto Group), the sponsorship of a music event, and a number of activities with the National Federation of School Sports of Georgia.


hongkong

RSM Nelson Wheeler

In Hong Kong, RSM staff treated 70 elderly folk from The Hong Kong Society for the Aged to a Chinese Lunch Banquet.

They also sponsored various other charity events including a walk for the Children’s Heart Foundation, as well as spending

time with young patients of a children’s hospital. Advertising and press coverage appeared in A-Plus magazine, the South

China Post and The Malaysian Association of Hong Kong.


“we enjoyed a meaningful day by spending Time wiTh

The underprivileged elderly households and young paTienTs

from a children’s hospiTal.”


“Across Greece and Cyprus we celebrated RSM World Day and our network’s 50th Anniversary by doing ‘50 Acts of Love and Kindness’.

We rented a bus and visited multiple locations in order to give our “packages of love” to the elderly, poor, young single mothers, children and people in need. We also carried out some spontaneous acts of kindness in the centre of Athens with passers-by, donated eight mammograms to women who are unable to finance them themselves, made parcels with school materials and items for children whose families are facing difficulties with their finances, ran a mini marathon in order to raise money for a hospital and also donated blood. Moreover, our firm is sponsoring a young boy from Ethiopia through ActionAid. His name is Debebe Zemedu and he is seven years old.

Finally, we ended the day with a late lunch at the new Acropolis Museum, with a marvelous view of the Parthenon!”

greeceRSM Greece

50 acTs of love

and Kindness


“In Cyprus, staff donated food and groceries to the Social Grocery Store run by the church that offers these items to the poor, followed by a lunch in the office.”

“it was a truly, very moving and inspiring day, during which we helped many people and learnt from the volunteers at the organisations we visited and the people we met!”

r u s

cyp

RSM Cyprus


ItalyRSM Italy

In Milan staff were wined and dined by… themselves! They went on a trip to make their own wine before going out for lunch. We hear

they made a fantastic RSM Chianti Classico.

“we really enjoyed

maKing wine, buT we

enjoyed drinKing iT

even more! happy rsm

world day.”


IsraelRSM Shiff Hazenfratz & Co.

It has been a difficult summer for the citizens of Israel, particularly for children in the south who, because of the “Operation Protective Edge,” were forced to spend their vacation in bomb shelters rather than in parks or at beaches.

During the operation, the partners and staff of RSM Shiff, Hazenfratz & Co. joined the efforts to support them by sending donations of cash, toys, books and games for the endangered children in Ashdod, Ashkelon and Beersheba.

Also, as on every RSM World Day, the partners and staff of RSM Shiff Hazenfratz & Co. left their financial statements and tax reports to cheer up the patients in Reut Rehabilitative Center – a hospital for patients with special needs. Together with volunteers from Refuha Vesimcha, staff danced, played and sang and put a smile on the faces of the patients.

“a happy event such as rsm world

day gives us a chance, once a year, to

emphasise and put into practice the firm’s

values and to hold an event for the good

of the community in which we live. indeed,

this is one of our guiding principles as a

firm and as human beings.

we think that every firm in the rsm

international network must be focused on

commitment to their community and to

help the weak parts in their society that

are not as fortunate as others.”


Arabian Professional Group (APG)

In Jordan, RSM staff put their blood, sweat and tears into RSM World Day by donating blood to the King Hussein Cancer Foundation. To get some colour back in their cheeks they then went on a tour of some Jordanian historical sites before hosting a special dinner for staff and clients.

j o r d a n

malay sIaRSM Robert Teo, Kuan & Co.

As well as a whole host of activities, RSM staff in Malaysia had a video competition on Facebook to see who could get the most likes. They are worth checking out by visiting: www.facebook.com/rsmrktmalaysia


n o r w a yRSM Hasner Kjelstrup & Wiggen

Norway went cupcake crazy, ordering 500 to hand out to people in their local area at lunch time.

They kept a few for themselves as well though!


RSM Scot’s activity on RSM World Day began with a speech given by Managing Partner, Dan Schwartz, to partners and staff about the RSM network.

Staff then visited children in an orphanage, the Pinocchio Center, where they spread gifts and spent some time playing and talking with the children – both the adults and children had a great time. This was followed by a staff meal on the terrace located on the banks of one of Bucharest’s beautiful lakes.

“OuR GOAL WAS TO CELEbRATE RSM WORLD

DAY bY DOING SOMETHING GOOD, bY MAKING

SOMEbODY ELSE HAPPY, AND bY GIvING TO PEOPLE

WHO REALLY NEED SuPPORT AND HELP.”

romanIaRSM Scot


russIa

RSM RuS

To celebrate RSM’s 50th Anniversary, and foundation in 1964, RSM’s staff in Russia had a groovy 60s themed day: dressing up and taking pictures before having a client-focused training day with various workshops. And one poor person took part in the ice bucket challenge!

“we were very excited about celebrating rsm

world day. it was our best one to date, especially

given that this is the year that rsm is turning 50.”


south afrIcaRSM betty & Dickson

The Johannesburg office of RSM Betty & Dickson thought outside the box for their RSM World Day activities by packing over 120 Santa shoeboxes for charity. These are boxes filled with various items that would be considered essential but are actually a luxury to underprivileged children. Each box contained a toothbrush, toothpaste, soap, a washcloth, an item of stationery, an outfit, some sweets and a toy.

RSM Betty & Dickson (Durban) held a food drive for Khulani Kahle Child Care & Support Centre as well as celebrations taking place in Tshwane and Cape Town.


spaIn

RSM Gassó

RSM Gassó certainly weren’t clowning around on RSM World Day as they donated blood and then visited a local hospital along with a few clowns from the Magos Solidarios Association.


u nIted arab e mIrates RSM Dahman

VIetnamRSM DTL Auditing

In Vietnam, RSM staff were sent out to clean up the city, by clearing up garbage in the streets around the office. They then used that clean space to gather and perform a flashmob dance based on the RSM World Handshake.

“After a morning meeting we headed out for a game of Paintball. The way the teams were set up, it seemed all the auditors wanted a chance to shoot at the Managers and Partners! Ouch!”

“We then went to a gourmet Indian restaurant for some kebabs and curries. It was a great, fun day fulfilling the primary purpose of RSM World Day: identifying with RSM as a global organisation bonding between staff.”


swItzerlandRSM Switzerland

“We started off by having a meeting with all the staff to keep them up to date with all the developments in the RSM network including a presentation of new employees that are joining the

firm. RSM World Day became RSM World Night as we went to a restaurant for food and drinks!”

peruRSM Peru

Among many things, the staff at RSM’s Peruvian firm, RSM Peru, sent 100 blankets to people living at the dizzy heights of 3800m above sea level. As you can imagine it gets pretty cold for them in the winter, on occasion reaching -20°C!

The firm also took part in job fairs spreading the RSM name and capturing new talent for the network.

RSM staff in India get ready to eat a delicious-looking cake.

Advertising in the Business Standard.

IndIaSuresh Surana & Associates/RSM Astute Consulting


croatIaRSM Hodicon d.o.o

Staff from all offices attended a day trip to a medieval castle. The event included training and discussion groups for staff on various subjects including IFRS, IT, contracting, reporting, EU projects and methodology.


saudI

RSM Allied Accountants

The staff in Saudi Arabia didn’t disappoint with a day packed with activities. The highlight was visiting the orphans and homeless children of Social Affairs Nursery Home where RSM staff had a chance to play and give out presents.

ar

ab

Ia


RSM George Mathew & Co.

Staff from Oman spent the day visiting an ancient watch tower that looks out over Muscat, the nation’s capital.

o m a n

RSM TACOMA

Ready, steady, go! RSM TACOMA’s staff held a Summer Olympic Games Day, and won gold by giving clothes and equipment to the Tereza Maxová Foundation for children.

czech republIc/

sloVakIa


honduras

Staff from Honduras firm, RSM Aguirre Nuñez & Asociados, were treated to dinner in a luxurious restaurant with incredible views. It gave them the opportunity to discuss the RSM network and its achievements, while getting to know new members of staff. We hear the food was excellent too!

RSM Aguirre Nuñez & Asociados


denmarkRSM Plus

Staff from RSM Plus in Denmark took on the challenge of learning a new sport – DiscGolf - with special RSM branded ‘Frisbee the Best’ discs to throw around!

netherlandsRSM Netherlands


Staff had a well-earned break from their Annual Accountancy Academy to have fun making a film for RSM World Day and having an extra-special cake break!

m a u r I t I u s

moroccoRSM Acconcil

In Morocco RSM staff gave blood at the Casablanca Blood Centre.

RSM Margéot & Associates

Staff celebrated RSM World Day by sponsoring a dinner for children in a local orphanage. They also packed and distributed gifts for the children including school bags with essential items such as pens, pencils, copybooks etc.


RSM Patricio, Moreira, valente & Associados

The Portuguese delved into their own country’s history and culture in both Lisbon and Porto. In the capital they visited the home of the world-renowned pastries, Pasteis de Belém, and then went sight-seeing around the Mosteiro dos Jerónimos (Heironymite Monastry). The staff in Porto paid a visit to Casa da Música, a major concert hall designed by Dutch architect Rem Koolhaas.

Advertising in Diario Económicoport

ugal


SIAO Chartered Accountants

SIAO Chartered Accountants had a busy day taking photos, then cleaning the streets, eating cake, having a party and joining the RSM World

Handshake. Phew!

nIge rIa


RSM Mezan

luxembourgRSM FHG & Associés

This year, RSM FHG & Associés in Luxembourg were lucky enough to be visited by their Prime Minister, Mr Xavier Bettel, who was very impressed with the RSM World Day celebrations.

“we organised several activities for rsm world day this year. To mark the special occasion, we designed and ordered polo shirts with the rsm logo imprinted on the front and the 50th anniversary logo on the back. These shirts were worn by all staff throughout the day. we also participated in the rsm world handshake.

in the morning, several staff members volunteered to donate blood to the local blood bank. following this, everyone gathered in our office conference room to view the rsm world day 2014 presentation. at the end of the day, there was an early dinner ending with a ‘50’ cake to mark the special anniversary.“

bahraIn

qatar


At RSM Kapital Karden they took advantage of their capital city, Istanbul, by cruising down the Bospherous on a boat before having a football match. A Turkish delight-ful day.

turkey RSM Kapital Karden

Thanks to RSM Kapital Karden’s efforts, the RSM World Handshake made an appearance on Bloomberg and in HT Borsa


unIted states

koreaShinhan Accounting Corporation

McGladrey hosted a staff discussion on their international growth efforts. This was a great way to spread awareness about their capabilities, encourage discussion, identify communication gaps, and share ways to get involved across the firm. Around the US staff took part in International Coffee Breaks with cupcakes and special decorations celebrating the countries where RSM has a member firm.

McGladrey LLP

In Korea, the staff from Shinhan Accounting Corporation spent a full day of company training.


m e x I c oRSM bogarín

“We had some races ending with the ice bucket challenge

and donations to several charities. This year we have been

working on an internal communication campaign to promote

integration and collaboration between our 28 offices in Mexico.

The umbrella became the icon of this campaign because it

easily communicates the idea of all staff being part of the

same firm with responsibilities and benefits.”


RSM Egypt – The Advisors Ltd.

RSM’s Egyptians didn’t bury their heads in the sand for RSM World Day. In fact, they rode camels over it, visiting the pyramids. They then treated some local orphans like little Pharaohs, taking them shopping for clothes and toys.

e g y p t


RSM Germany

Our RSM friends in Germany were sehr sportlich as they went cycling, sailing and kite flying. Wunderbar!

germany


“rsm roc & company celebrated rsm world day by hosting a cheese and wine reception for all employees at its own building in san juan, puerto rico. The event, of course, included food and drink for all to celebrate with, and featured a generous serving of puerto rican ‘frituras’ – a local delicacy.

doris barroso, the firm’s managing partner, spoke about the trajectory of the rsm network, and how the firm has benefited since becoming a member in 1991. she also expressed her positive outlook for the years to come. The event was a great success, and went on until a little later than it was supposed to…”

RSM Chio Lim LLP

“rsm world day 2014 saw a lot of excitement as our staff took the opportunity to write their appreciation for their clients the ‘old-fashioned’ way: with a personal handwritten note on a thank you card! at the same time, it was very motivating for our staff as their clients returned the gesture. The activity, however, is not limited to just one day. we will be making visits all the way until the end of october 2014.

at rsm chio lim, we are committed to providing excellent client service which aims to delight. while this objective holds true all year round, we do make the extra concerted effort to demonstrate it when we celebrate rsm world day. it serves as a reminder which inspires us to keep going.”

apore

sIn

g

puerto rIco RSM ROC & Company


fInlandRSM Auditsum Oy

As a part of RSM World day, RSM Auditsum Oy held a summit in the southwestern part of Finland

for RSM employees in a beautiful mansion.

hungaryRSM DTM Hungary

Over in Hungary, RSM staff visited Lake Balaton, a freshwater lake in the Transdanubian region of Hungary. It is the largest lake in Central Europe, and one of Hungary’s foremost tourist destinations. The mountainous region of the northern shore is known both for its historic character and as a major wine region. The experience will certainly have left them Hungary for more travel!


kenya tanzanIa RSM Ashvir

The team in Mombasa spent the day at Mombasa Children’s Home. They shared a meal with the children and spent the afternoon doing various activities with them such a playing soccer, jumping castle, dancing and singing. They also gifted each child with stationery items and other goodies.

Elsewhere in Africa, members of the Tanzania office enjoyed a trip to Zanzibar and staff in Uganda and Nairobi held team building exercises.


u g a n d a

Ireland

RSM Farrell Grant Sparks

It looks like RSM Farrell Grant Sparks had a great party, but the DJ doesn’t look like he knows what he’s doing...

Advertising in the Sunday Business Post

The Sunday Business Post

September 21, 2014

News Focus 9

As welcome as the strong

economic numbers published last week are,

they are an extra pressure

on Michael Noonan as he

prepares Budget 2015

‘W h a t ’ s s m a l l to one is big to anoth-

er”. That is how Minister for

Finance Michael Noonan de-

scribed the different expecta-

tions among the public about

how much they will get back

in tax cuts in the forthcoming

budget.But with the publication of

figures showing the economy

growing at the fastest pace for

seven years, his task of damp-

ening down expectations just

got harder. Despite warnings about re-

peating the economic mis-

takes of the past, the pressure

for simultaneous tax cuts and

spending increases have risen

sharply since the Dáil returned

from its summer break last

week.

Noonan’s thinking on tax cutsDuring Fine Gael’s recent par-

ty meeting in Cork, Noonan

pointed out to backbenchers

that it would be possible to

ringfence a reduction in the

Universal Social Charge (USC)

for low income workers for a

relatively low cost. That would

keep Labour TDs happy.

The expectation in the party

is that he may then look af-

ter middle and higher income

workers - the key part of Fine

Gael’s voting base as well as

Labour’s - by changing the

€32,000 entry point at which

they go onto the higher 41 per

cent rate of tax.Noonan hinted at this com-

bined approach last week

when he said that he was

looking at the USC, income tax

and PRSI. He said the best mix

was to use all of them because

otherwise there would be a

“very uneven distribution” of

the benefits among workers.

The pressure for tax cuts is

all the greater given that con-

sumers will be paying another

new tax - in the form of water

charges - from October 1. Fi-

anna Fáil finance spokesman

Michael McGrath said that the

government was engaging in

a concerted effort to down-

play expectations that had

built up dramatically in recent

months.“There is scope for tax relief

in the budget. But I hope it will

be structured in a way that all

workers benefit, particularly

those on low and middle in-

comes,” he said.

Prisoner’s dilemma in the civil service

The public service is going to

have to deliver some spending

cuts to pay for the tax cuts to

meet the government’s ob-

jective of having a “broadly

neutral budget”.Public expenditure minister

Brendan Howlin had asked

government departments to

identify spending cuts of 5

per cent in their budgets to

give him options, but they

manifestly failed to deliver.

He explained this by saying

that departments did not want

to miss out on any spare cash.

“The expectation of re-

covery was in the air, and

departments, I suppose, not

wanting to be the one who was

the most prudent and afraid if

there was anything additional

to be given out, they might

lose out on it, certainly did bid

higher than was expected,”

he said.It shows that the civil ser-

vice understands the concept

of the prisoner’s dilemma, the

scenario where two offenders

are offered the option of get-

ting a lesser sentence if they

inform on the other for their

joint crime. Their best option

is to work together by staying

silent and both getting off with

a lesser sentence. This “omer-

ta” approach is what the civil

service is trying to do to ward

off spending cuts.Howlin responded by warn-

ing ministers at cabinet last

week to come up with more

realistic spending plans. He is

going to hold individual meet-

ings with ministers over the

next fortnight. The message

from him and Noonan is that

a failure to control spending

is a “threat to the recovery”.

But independent TD Denis

Naughten said he feared that

the focus on eliminating inef-

ficiencies in the public service

would disappear when de-

partments knew additional

funds were available.“You bring an addict into a

pub, you give him a smell of a

half one and you tell him to get

out. Brendan Howlin is trying

to get him out the door with-

out drinking the half one,”

he said.The warnings from min-

isters that a “giveaway bud-

get” is not on the cards has

also made little impression

on some of their own back-

benchers.Last week alone, Labour TD

Derek Nolan had been seek-

ing to halt the planned rise

in student contribution fees

to €3,000 next year “to give

families the relief that they

need”, while his colleague

Robert Dowds had been ask-

ing about reversing the cuts to

the respite grant for carers in

the budget.Fine Gael TDs are adopting a

more cautious approach, with

several saying that people had

forgotten the country was still

borrowing €9 billion this year

to balance the books.Fine Gael Dublin South TD

Olivia Mitchell said it would

be disastrous if the budget in-

cluded tax cuts which had to

be reversed the following year.

“If you are giving something

back, it has to be sustainable

for the next year. It’s a delicate

balancing act,” she said.

The budgetary effect of the by-elections

It is very unusual for two

by-elections to be taking place

four days before the budget,

but that is due to the six-

month deadline introduced in

legislation by the government.

Both have arisen from the Eu-

ropean elections, with Fine

Gael Dublin South West TD

Brian Hayes and independent

Roscommon TD Luke ‘Ming’

Flanagan becoming MEPs.

The government is not ex-

pected to win either seat, but

Labour will be hoping that it

gets a better by-election re-

sult under Joan Burton than

it did under Eamon Gilmore

in Meath East.In Dublin South West, La-

bour has a capable candidate

in Councillor Pamela Kearns,

who runs a play school for

three to four-year-old chil-

dren in the constituency. She

still had some fairy dust on her

cheeks at the recent Labour

“think in” in Wexford, after

building fairy castles for chil-

dren in her play school earlier

in the morning.Fine Gael’s candidate is Sen-

ator Cait Keane, while Fianna

Fáil is running Councillor John

Lahart, with the next general

election very much in mind.

His base in Rathfarnham is

outside the constituency, but

will be inside it when it is

redrawn at the next general

election.But the favourite to take

the seat is Sinn Féin Coun-

cillor Cathal King, given his

party’s strong performance in

the constituency in the local

elections.The father of two initially

announced that he was not

going to run, so that Sinn Féin

could select a female candi-

date to improve the party’s

gender balance. But he said

that he had changed his mind

after being contacted by dis-

appointed local supporters.

Although the signs of the

economic recovery are grow-

ing even stronger, King insist-

ed that many areas in the con-

stituency had never seen the

Celtic Tiger in the first place.

“There is a slight improve-

ment in jobs, but it is not be-

ing seen on the ground. The

quality of life of people has

not improved in any shape or

form,” he said.With the other by-election

taking place in Roscommon

South Leitrim, it was no co-

incidence that Fianna Fáil

chose to introduce a private

bill in the Dáil last week

calling for an exemption for

water charges for those with

undrinkable water. There are

19,000 people in Roscommon

on boil water notices.Fianna Fáil’s Micheál Mar-

tin, who brought up the issue

during his Leader’s Questions

slot last week, is hoping that

Councillor Ivan Connaugh-

ton can win back the seat that

the party lost to Luke ‘Ming’

Flanagan at the last general

election. Sinn Féin is running Coun-

cillor Martin Kenny, while

‘Ming’ is backing indepen-

dent Councillor Michael

Fitzmaurice - a turf-cutting

contractor who has the dis-

advantage of trying to win a

seat in Roscommon from his

base in neighbouring Galway.

The two government can-

didates, Labour Senator John

Kelly, and Fine Gael Council-

lor Maura Hopkins, are rank

outsiders.

The budget run-inThe government has now to

deliver on a series of conflict-

ing promises in the budget.

It has to control day-to-day

spending and reduce the €200

billion national debt on the

one hand, while delivering tax

cuts and spending increases

on the other hand. Minister for Health Leo

Varadkar is at the head of

the queue for the lion’s share

of the €600 million in extra

funds on offer, but Howlin’s

position on health is that the

government cannot continue

to shovel more money into the

sector “at the expense of ev-

eryone else”. Whatever the final out-

come, it is safe to say there

will be no government back-

benchers going overboard as a

result of this budget. But as the

government is now realising,

delivering a budget in a time

of rising expectations is still a

difficult task.

BudgetiNg for every

eveNtuAlityMichael Brennan Political Correspondent

The pressure for tax cuts and spending increases are

rising rather than falling

Brendan Howlin and Michael Noonan

will be careful to dampen down public

expectations ahead of Budget 2014Picture: PA

Look out for your Irish Water application pack

There are 3 convenient ways to apply:

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water.ie 1890 448 448 Post

Irish Water is now sending an application pack to every home in Ireland.

It contains information on how to confi rm your household details

and apply for water services allowances.

Every household should confi rm these details by the 31st October 2014

in order to be billed accurately. You will need:

• The Application Number and PIN (found in your pack)

• You may need PPS Numbers for you and your children

RSM Farrell Grant Sparks is a member of the RSM network. Registered to carry on audit work and authorised to carry on investment business by the Institute

of Chartered Accountants in Ireland (ICAI). Chartered Accountants Ireland is the operating name of ICAI. Each member of the RSM network is an independent

accounting and advisory fi rm which practices in its own right. RSM International Limited does not itself provide any accounting and advisory services.

DUBLIN +353 (0)1 418 2000 • LONGFORD +353 (0)43 334 1900 • www.rsmfarrellgrantsparks.ie

Audit • Tax • Advisory

Farrell Grant Sparks

Global strategies startwith local plansAre you local?

In over 100 countries.Where do youcall home?Wherever you do.

Travel much?In 50 years, we’veseen the world.

Connected for success.

RSM is a worldwide network of audit, tax and advisory

professionals across 700 offi ces in over 100 countries.

2014 marks an exceptional year for us as we celebrate

50 years of global connections.

To fi nd out more connect to rsmi.com

RSM International winner International Accounting Bulletin ‘Network of the Year’ Award 2014.

50Celebrating

1964 - 2014

years


RSM Kwang-I Earnest & Co., CPAs

RSM staff in Taiwan amused themselves and a group of children from a local elementary school by visiting an amusement park for the day. What a ride!

taIwan


azerbaIjanRSM Azerbaijan

The RSM staff in Azerbaijan enjoyed some great views and some delicious food before lighting Chinese lanterns.

franceRSM France

RSM France’s day certainly wasn’t run-of-the-mill as they had a charity race in Lyon. The money raised will be used for the renovation of an SOS Children’s Village in the north of France. This charity provides orphaned and abandoned children with loving family homes. In Paris they celebrated RSM’s 50th Anniversary through the RSM World Handshake initiative, and looking back over a successful year.


IndonesIaRSM AAJ Associates

RSM AAJ Associates spent the day in the hospital, first of all giving blood, then looking after children in an oncology ward.

RSM unity

RSM Unity celebrated RSM World Day and the 50th Anniversary of RSM International with an office party, where different activities took place in order to promote teamwork and to increase the sense of belonging to the firm and the network. They really showed their unity with the rest of the network.

uru guay40 | RSM WoRld day 2014

baker Tilly

A visiting team of McGladrey staff tucked into a specially made cake as part of the World Day celebrations at Baker Tilly’s office in London. Numerous Baker Tilly offices across the UK also participated by organising events such as cake ‘bake offs’, international quizzes, and preparing food dishes from around the world.

unIted kIngdom

RSM Panama

“we visited the panama children’s hospital where the whole firm shared a wonderful time with hospitalised children. The event included clowns, food, gifts, photographer and our rsm 50th anniversary cake. The children especially

enjoyed the face painting!”

p a n a m a


zealandRSM Prince

RSM Prince hosted a quiz night at the Ronald McDonald House in Auckland. Ronald McDonald House is a global charity that provides support for families with sick children.

RSM Prince, with the assistance of local quiz company, ‘Believe It Or Not Quizzes’, put on a special kids quiz for the evening. It was a great success and the families that attended thoroughly enjoyed themselves.

n e w

chInaRuihua CPAs All the RSM World Day boxes were ticked by the staff in China who

took part in a number of activities. Firstly they visited a national monument in Zhengda Square, followed by a 50th birthday party including presentations for the staff on RSM by the Chinese partners. They also spread the RSM word to clients through a jointly organised activity with the AIA.


RSM bX Ltd.

RSM staff were treated to a special evening at one of Sofia’s most exclusive venues. The good music and the excellent catering contributed to the mood of the guests and the celebration of RSM World Day turned out to be an excellent networking event.

argen tIna

RSM Torrent Razzetto

RSM Torrent Razzetto had a rather grand day, with afternoon tea at the Círculo Italiano de Convenciones, a beautiful hall with an open-roofed area, perfect for networking. They also gave donations to Fundación Banco de Alimentos, a charity that feeds those in need.

bulgarIa


staff were taken out of the city on an outing to cha-am. here

staff took part in team-building exercises and competitions

culminating in a gala red carpet event held in the evening to

celebrate their achievements. The firm also made a donation to a

Thai charity.


RSM Advisory Thailand Limited

thaIland


yemenRSM Dahman

Staff in Yemen from RSM Dahman broke the ice by going skating so they could discuss the RSM network. Cool.


belgIumRSM belgium

The cool cats in Belgium held a jazz concert at the famous Flagey concert hall in Brussels to celebrate RSM’s 50th Anniversary and RSM World Day with over 800 clients and contacts attending.

RSM APiK

This year, RSM APiK held presentations and training on RSM World Day. The firm also made a charity donation to support Ukrainian citizens in the east of Ukraine.

RSM KC Public Accounting Services

RSM KC Public Accounting Services in El Salvador visited one of their clients – a charity that promotes cultural activities to underprivileged children. The foundation has a cultural centre that includes a museum of Mayan and Pipils history where children can learn about their ancestors, a music house where they can make music with everyday objects (cans, buckets, pipes etc.), an art house where they can sculpt or paint, and a theatre.

el

u k r a I n e

salVador


cayman IslandsRSM Cayman Ltd


“The staff at rsm cayman felt energised and fulfilled after a wonderful afternoon of putting

smiles on the faces of 65 underprivileged children at miss nadine’s pre-school run by the national

council of Voluntary organisations.”

brazIlRSM ACAL Consultoria e Auditoria

Brazil’s RSM World day was a long one with activities packed in from 8am to 11pm. In that time, partners and staff managed the following: staff breakfast and presentation on the objectives of RSM World Day, volunteering at Beauty in the School, a lecture on the ‘Quality of Life’ by Psychologist Dr. Silvana Calixto, celebratory BBQ lunch, an afternoon of sports including trekking and hunting, and if that wasn’t enough they finished the day with a ‘The Voice’ style karaoke evening.

polandRSM Poland KZWS

Staff at RSM Solis Ibarra & Asociados in Nicaragua toasted RSM’s 50th

Anniversary putting on a special party with T-shirts, cakes, balloons, posters and decorations. Not to mention, lots of Champagne!

nIcaraguaRSM Solis Ibarra & Asociados


In Poland staff enjoyed a two-day event including staff training, team building, group Samba-dancing and donating a lot of diapers for a children’s home!

northern IrelandRSM McClure Watters

During the day, staff took part in a Dragon Boat race in aid of Cancer Focus. Twelve teams entered the race and as a group of 17 (who had never participated before) they finished third in the time trials which took them into the semi-finals. The team gave everything and led for most of the semi-final but sadly lost out on a place in the final by inches!

In the evening, staff held a BBQ on their balcony to host a triple celebration – RSM McClure Watters 25th Anniversary, RSM’s 50th Anniversary and RSM World Day – inviting clients and contacts to celebrate with them.


RSM

bird

Cam

eron

“in australia we celebrated in a variety of ways. some offices held morning or afternoon teas to share stories of international activities and in particular, talk about the achievement of winning the iab international network of the year award. one of our offices held a social bowls club afternoon, which was used to network and build relationships with each other.”

leba

RSM Gebran, Moughanni & Partners

RSM Gebran, Moughanni & Partners spent their day meeting and serving food to people less fortunate than themselves at the Caritas Centre.

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a u s t r a l I a


VenezuelaRSM León, Delgado & Asociados

The staff and partners from RSM León, Delgado & Asociados spread the RSM World Day message both internally and externally through radio and TV interviews, social sporting activities with employees, family members and clients as well as planting flowers and collecting and sorting plastic caps to raise money for Children Cancer Therapies.

botswanaRSM Gurugroup

For staff at RSM Gurugroup it was more than a day’s activity. As well as releasing Doing Business in Botswana on RSM World Day, staff enjoyed a traditional African braai party at Gaborone Game Reserve.

maltaRSM Malta

RSM Malta’s normally clean-cut staff got their hands dirty doing some maintenance work at a children’s home - Dar ta’ San Guzepp. Their day consisted of cooking, scrubbing, painting and washing while spending time with the children. They made a clean-sweep of it by tending to the garden too!

“our evenT was very successful

and sTaff enjoyed every biT of iT.”

HHHH thursday18 september 2014mmegi, vol 31, no.140

facebook 07

O mang Od Batumi: Cost of living, unemploy-ment, corruption, education and our security

as Batswana. We no longer feel safe, we fear

the same people who are supposed to protect us.

Unemployment rate is high n so is the cost of living,

that needs serious attention, there r a lot of corrupt acts

leveled against top officials with less on no action taken

against them n our education is slowly but surely losing

its value...Land allocation in GC and surrounding areas

mostly...Kgosiyang-Thabang Lifshitz Kgosiyang

Shaku’r: Salary increment,unemployment,land

allocation,improve education standards nd respect the

rule of lawTshephiso Modise:1.corruption 2.education 3.public servants welfare 4.unemployment 5.land Audit nd fast tracking land allocation

Isaac Damor Kobua: Unemployment, low wages &

poor allocation of landSchiller Skhokho Owl-bw: Unemployment.Kabo Kgengwenyane: Legalising prostitution, gays

and lesbian , providing foreign inmates with arv.Otlaathusa Godfrey Moitshoki: Since matshelo a

Batswana a ikaegile thata ka ditiro .re batla melao ya pere-

ko ee gatlelang bo pensun fund.medical Aid le tse dingwe

tsa ditshwanelo tsa pereko.gore ba bereki ba bo choppies le

bo engen le tse dingwe le bone ba nne le dibenefits fela jaaka

Batswana baba berekang ditiro tse dirileng.Emmanuel Ntuane: 1. Education and unemployement: our education is

more theoretical thats why we cannot find jobs and why

its difficult for us to start our own businesses2. Freedom of speech; media ke itlho la lehatse mo

sechabeng.gape whn u win it does not mean that all pple

voted for you and those who did not vote for you are

still entitled to their opinion3. Corruption 4. National security 5. LandOtlaathusa Godfrey Moitshoki: We need a univer-

sity of Mining in BotswanaOtlaathusa Godfrey Moitshoki: Introduction of

Agricultural courses mo dicollegingThato Thibazo Keekae: Poor land allocation because

there is a lot of undeveloped land that if developed we

could aall have a pieceMookamedi Ayoba Gabriel: Dituelo tsa bokgoba tsa

di campany tse di ikemetse ka nosi tse puso ya gompieno e

sa di tsenyeng legongnyana mo maragong gore ba oketse di

tuelo tsa bone,e.g choppies,spar, nd chinese campanyJJ A. Clayton: Poor land allocation processs,sky high

level of unemployment,general low remuneration in

public service, workers’ rights protection, poor service

delivery and coruption, corruption, corruption, corrup-

tion, corruption!Mthuz Mbatshi Dopzilla: Ditiro tsedi baya le zaka e

nne bayaGuy Ish Magosi: Accesibility of youth empower-

ment funds, discipline which seems to have totally

deteriorated over the years, upliftment of our health fa-

cilities and include new medical technologies and even

make them more attractive to use.

Top Five issues on election agendaThe Incredible Circle of Cousins (ICC) debates Top Five issues that form the agen-da for the 2014 general elections

Khama

Saleshando

Boko

To Advertise Please CallTel: 391 2667 Fax:390 7880

Audit | Tax | Consulting | Software“RSM House”, Plot 39, Commerce Park, Box 1816, Gaborone, Botswana

Tel: +267-3912805, Fax: +267-3959638, Cell: +267-72310395

E: [email protected]; W: www.gurugroup.bw


executIVe offIceThe RSM Executive Office enjoyed a Food of the World lunch cooked by the Executive Office staff, to celebrate RSM’s global connections. Jean Stephens’ Boston Baked Beans were especially popular. For dessert, they made each other fruit smoothies using some blender-exercise bikes.

In the evening, RSM’s Regional Leaders and some special guests joined them on a boat trip on the River Thames. They also ran a global advertising campaign on FT.com during September, which was replicated in many languages around the world by RSM member firms.

HHHH thursday18 september 2014mmegi, vol 31, no.140

facebook 07

O mang Od Batumi: Cost of living, unemploy-ment, corruption, education and our security

as Batswana. We no longer feel safe, we fear

the same people who are supposed to protect us.

Unemployment rate is high n so is the cost of living,

that needs serious attention, there r a lot of corrupt acts

leveled against top officials with less on no action taken

against them n our education is slowly but surely losing

its value...Land allocation in GC and surrounding areas

mostly...Kgosiyang-Thabang Lifshitz Kgosiyang

Shaku’r: Salary increment,unemployment,land

allocation,improve education standards nd respect the

rule of lawTshephiso Modise:1.corruption 2.education 3.public servants welfare 4.unemployment 5.land Audit nd fast tracking land allocation

Isaac Damor Kobua: Unemployment, low wages &

poor allocation of landSchiller Skhokho Owl-bw: Unemployment.Kabo Kgengwenyane: Legalising prostitution, gays

and lesbian , providing foreign inmates with arv.Otlaathusa Godfrey Moitshoki: Since matshelo a

Batswana a ikaegile thata ka ditiro .re batla melao ya pere-

ko ee gatlelang bo pensun fund.medical Aid le tse dingwe

tsa ditshwanelo tsa pereko.gore ba bereki ba bo choppies le

bo engen le tse dingwe le bone ba nne le dibenefits fela jaaka

Batswana baba berekang ditiro tse dirileng.Emmanuel Ntuane: 1. Education and unemployement: our education is

more theoretical thats why we cannot find jobs and why

its difficult for us to start our own businesses2. Freedom of speech; media ke itlho la lehatse mo

sechabeng.gape whn u win it does not mean that all pple

voted for you and those who did not vote for you are

still entitled to their opinion3. Corruption 4. National security 5. LandOtlaathusa Godfrey Moitshoki: We need a univer-

sity of Mining in BotswanaOtlaathusa Godfrey Moitshoki: Introduction of

Agricultural courses mo dicollegingThato Thibazo Keekae: Poor land allocation because

there is a lot of undeveloped land that if developed we

could aall have a pieceMookamedi Ayoba Gabriel: Dituelo tsa bokgoba tsa

di campany tse di ikemetse ka nosi tse puso ya gompieno e

sa di tsenyeng legongnyana mo maragong gore ba oketse di

tuelo tsa bone,e.g choppies,spar, nd chinese campanyJJ A. Clayton: Poor land allocation processs,sky high

level of unemployment,general low remuneration in

public service, workers’ rights protection, poor service

delivery and coruption, corruption, corruption, corrup-

tion, corruption!Mthuz Mbatshi Dopzilla: Ditiro tsedi baya le zaka e

nne bayaGuy Ish Magosi: Accesibility of youth empower-

ment funds, discipline which seems to have totally

deteriorated over the years, upliftment of our health fa-

cilities and include new medical technologies and even

make them more attractive to use.

Top Five issues on election agendaThe Incredible Circle of Cousins (ICC) debates Top Five issues that form the agen-da for the 2014 general elections

Khama

Saleshando

Boko

To Advertise Please CallTel: 391 2667 Fax:390 7880

Audit | Tax | Consulting | Software“RSM House”, Plot 39, Commerce Park, Box 1816, Gaborone, Botswana

Tel: +267-3912805, Fax: +267-3959638, Cell: +267-72310395

E: [email protected]; W: www.gurugroup.bw


Advertising in Balans.

Staff from RSM Synneby get creative with spray paint and the RSM logo.

BalansNummer 5/2014

Chefredaktör och

ansvarig utgivare

Pernilla Halling

08-506 112 41

Redaktion

Lisa Bergman

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Annonser

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Swartling & Bergström Media AB

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[email protected]

TryckExakta

ISSN 0346-8208

Prenumerationsärenden

08-506 112 00, [email protected]

FAR-medlem: [email protected]

Balans ges ut av FAR med

tio utgåvor per år.

Tidningen kommer ut första

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E-post

[email protected].

Chefredaktören | Balans

intresset för eu-valet ökar. Men fortfarande väntas runt

hälften av alla svenskar strunta i att rösta i valet till EU-

parlamentet 25 maj.

det finns säkert en massa orsaker till att det förhåller sig

så. Och kanske ska både politiker och media ta på sig en del

av skulden. Men visst är det ändå skrämmande att så många

inte kommer att utnyttja sin demokratiska rätt att påverka

framtiden? Ibland hör jag skäl som att det inte spelar någon roll vilka

som sitter i parlamentet eftersom de ändå inte kan påverka

politiken reellt. Men argumentationen haltar. Faktum är

att valet till EU-parlamentet spelar större roll än någonsin

tidigare. Sedan förra EU-valet har parlamentet fått med-

bestämmande på ett tjugotal nya områden, som en följd av

Lissabonfördragets ikraftträdande hösten 2009. Och när det

gäller den inre marknaden har EU-parlamentet haft fullt

medbeslutande sedan tidigare.

ett färskt exempel som påverkar revisions- och råd-

givningsbranschen är det så kallade revisionspaketet som

nyligen antogs av parlamentet. Paketet har omkring hundra

artiklar om revisorer och revision och ska nu implementeras

i svensk lag. Och det är bara ett av många exempel på nya

lagar från EU som påverkar förutsättningarna för närings-

livet. Missa inte Rakel Lennartssons genomgång på sidan 11

om detta viktiga val, för såväl medborgare som näringsliv.

eu-minister birgitta ohlsson (FP) har 50 procents

valdeltagande som målsättning. Och även om intresset

för valet verkar öka så behöver hon nog lite hjälp 25 maj

– av dig och mig!

Visst röstar du i EU-valet?

Pernilla Halling

[email protected]

”Faktum är att

valet till EU-

parlamentet

spelar större

roll än någon-

sin tidigare.”

RSM är ett världsomspännande nätverk av revisorer, skattejurister och

rådgivare. Med närvaro i mer än 100 länder kan vi hjälpa dig att utveckla din

verksamhet.

Connected for success.

To find out more connect to rsmi.com

RSM Sweden is a member of the RSM network. Each member of the RSM network is an independent accounting and advisory firm each of which practices in its own right. The RSM network is not itself a separate legal entity of any description in any

jurisdiction. The RSM network is administered by RSM International Limited, a company registered in England and Wales (company number 4040598) whose registered office is at 11 Old Jewry, London EC2R 8DU. The brand and trademark RSM and other

intellectual property rights used by members of the network are owned by RSM International Association, an association governed by article 60 et seq of the Civil Code of Switzerland whose seat is in Zug. © RSM International Association, 2014.

RSM Sweden

I Sverige är vi 60 medarbetare och finns i Göteborg och Stockholm.

RSM Minocon AB, Stockholm, www.minocon.se

RSM Synneby KB, Göteborg, www.rsmsynneby.se

Kan du hjälpa mig

att utveckla min

verksamhet?

Absolut.

Kan du hjälpa

mig internationellt?Självklart.

Överallt och var

som helst?

Vi är

väletablerade.

Vi har mer än 700 kontor i fler än 100 länder

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4/16/2014 9:38:58 AM

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World Day Magazine 2014

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Transcript of World Day Magazine 2014