3. ESPECIFICACIONES DEL TRABAJO DIRIGIDO
3.5. Revisión Bibliográfica
3.5.3. Sistemas de explotación de las gallinas ponedoras
member organisations comprise financial services institutions in Bahrain which financially support and actively use the services provided by BIBF.
Financial sector
Abu Dhabi Investment House Addax Investment Bank Ahli united Bank
Al Khabeer International Bank Allied Banking Corporation Alpine Wealth Management Al Salam Bank
Alubaf Arab International Bank Al Yousuf exchangers Albaraka Banking Group Allianz Global Investors Allianz MenA Holding Co. AMeX (Middle east) Arab Bank plC
Arab Banking Corporation Arab Financial Services Arab Investment Company Arcapita Bank
Askari Bank ltd Awal Bank Bahrain Credit
Bahrain Development Bank Bahrain express exchange Bahrain International Bank Bahrain Islamic Bank Bahrain Stock exchange Bahraini Saudi Bank Bank Al Habib ltd Bank AlFalah limited Bank Muscat International Bank of Bahrain & Kuwait Bank of tokyo - Mitsubishi ltd BMB Investment Bank BMI Bank
Bnp paribas
Calyon Bank (Credit Agricole) Capinnova Investment Bank Capital Management House CApIVeSt
Central Bank of Bahrain Citibank n.A. CrediMax Credit libanais Daiwa Securities SMBC europe ltd Denizbank Deutsche Bank Dexia private Bank elaf Bank eskan Bank
european Islamic Investment Bank
Family Bank Finansbank A.S. First energy Bank First Investment Bank First leasing Bank Future Bank
Global Banking Corporation Gulf Custody Company Gulf Finance House Gulf International Bank Habib Bank ltd HDFC Bank
HSBC Bank Middle east ltd HSBC Bank Middle east ltd - Wholesale Bank
ICICI Bank ltd InG Bank A.S. InStRAtA Capital BSC International Investment Bank Investcorp Bank
Investment DarBank Investors Bank Ithmaar Bank JpMorgan Chase Bank Khaleeji Commercial Bank Korea exchange Bank Kuwait Finance House Kuwait turkish participation Bank
lGt Bank In liechtenstein ltd liquidity Management Centre Mashreq Bank
Maybank MCB Bank ltd
Merrill lynch International Bank ltd
Mizuho Corporate Bank ltd national Bank of Abu Dhabi national Bank of Bahrain national Bank of Kuwait national Bank of pakistan national Finance House
nCB Capital
neXuS Financial Services nomura Investment Banking (Me)
oasis Capital Bank Reef Bank
Sakana Holistic Housing Securities & Investment Co. Seera Investment Bank Shamil Bank of Bahrain Standard Chartered Bank State Bank of India t. Vakiflar Bankasi tAo t. Halk Bankasi A.S. tadhamon Capital tAIB Bank
tharawat Investment House the Benefit Company the Housing Bank for trade and Finance
the International Banking Corporation
the Islamic Bank of Asia ltd the Saudi national Commercial Bank
tSKB (Industrial Development Bank of turkey)
turk ekonomi Bankasi turkiye IS Bankasi A.S. unicorn Investment Bank BSC united Bank ltd
united Gulf Bank uBS AG
Venture Capital Bank Wealth Management Group Woori Bank
Yapi Ve Kredi Bankasi
insurance companies
ACe Insurance ACR Retakaful MeA BSC AF Willis Faber
AIG - new Hampshire Insurance Al Ahlia Insurance Company Allianz (takaful) Bahrain American life Insurance (AlICo) Arab Insurance Group (ARIG) Arabia Insurance Co.
AXA Insurance (Gulf) BSC AXIS International
Bahrain Kuwait Insurance Co Bahrain national Holding Co Bahrain national Insurance Company
Bahrain national life Insurance CHARtIS - takaful enaya (AIG) Cunningham lindsey Middle east
Fakhro Insurance Services Gulf union Insurance & projects Management Holding Co Gulf union Insurance & Reinsurance Co.
ICICI prudential life Insurance Co ltd
Intershield Wll Iran Insurance Co. labuan Reinsurance ltd life Insurance Corporation (International)
Medgulf-Bahrain
new India Assurance Co ltd oryx Insurance Services protection Insurance Services Royal & Sun Alliance Ins. Me Royal & Sun Alliance Ins. plc Saudi national Insurance (SnIC) Solidarity Family takaful Solidarity General takaful Solidarity Group Holding takaful International Co. t’azur
trade union Insurance Co trust International Insurance Co united Insurance Co.
Willis Faber
Zurich Insurance Services (Me) Zurich International life Insurance Co
participating organisations
non-member organisations comprise institutions other than Members who use the services provided by BIBF.
azerbaijan
Caspian International Investment Company
pASHA Bank
Bahrain
AAoIFI
Ahmed Mansoor Al A’ali Al Faraj trading Al Hassanain Company Al Kooheiji electrical Contractors Al nabaa Commercial Services Al Rashid Group
Al taweel Group Ali turk establishment Aluminium Bahrain (AlBA) ApICoRp
ApM terminals Bahrain Arabian Gulf Associates Aramex International ASRY
Atkins Awal express Awal Gulf Manufacture Bahrain Institute of public Administration
Bahrain Mumtalakat Holding Company
Bahrain polytechnic Bahrain precast Concrete Company
Bahrain Royal Flight BAnAGAS BApCo Barwa Bahrain BAtelCo BBWA BDF Medical Services Bemco International Bahrain Bhatia Company
BMMI Chevron
CIBA Speciality Chemicals Civil Aviation Affairs Coldwell Banker Constitutional Court
Council of Representatives Crown prince Court DHl Aviation Service Diyar Al Muharraq Durrat Al Bahrain Durrat Resort Management edamah (Bahrain Real estate Investment Co.)
electricity & Water Authority eSB International
esterad Investment euro Motors Wll expressions
General organization for Youth GFH Support Services Global Intellectual plus Global payment Services GoSI
GpIC
Gulf Diabetes Specialist Center Gulf electronic Management System
Gulf Industrial Investment Company
H. Q. Bahrain Defence Force HAJ Gulf
Haji Hassan Group Hannover Re takaful Hempel paint HRD Fund
IFp Middle east Consulting InoVeSt
Intercol
International turnkey System Bahrain
Ithmaar Bank Kooheji Contractors KpMG Fakhro land Gulf Insurance lMRA
M.H. Al Mahroos BSC(C) Maalem Holding MAF Investments Bahrain Marina West
MAZA
Mednet Bahrain Wll Midal Cables ltd Ministry of education Ministry of electricity & Water Ministry of Finance Ministry of Health
Ministry of Industry & Commerce Ministry of labour
Ministry of Municipality Ministry of Social Development Ministry of Work
national Audit Court national Motor Company national occupational Safety & Health Centre
nonoo exchange Co Sp northern Municipality ohad trusts Corporation omrania & Associates oriental press prime Minister Court
pttep Bahrain Company limited Qays H. Zubi office
Ramsis engineering Remza Investment Company Robeco-WpG
Royal Charity organisation Royal Court
Royal Family Council Sabre
Safe Hand Health System Holding
Sayyar trading Agencies Sh. Isa Bin Mohammed law office
Shaheen Group Shura Council - Bahrain Specific Council for Vocational training in Construction Sunni Waqf
tAIB Bank e.C. tamkeen tender Board
the Family office Company the Islamic Association
united Arab Construction universal Rolling Y. K. Al Moayyed Yokogawa Middle east Zain Group Zayani Motors iran Bank tejarat Bank Sepah Jordan
Jordan Insurance Regulatory Middle east Insurance Company
kuwait
Boubyan Bank Central Bank of Kuwait BKIC
Gulf Insurance Company united Insurance Bureau Warba Insurance Company Al-Sayer est.
Kuwait Investment Authority
libya
Mazaya Centre
oman
Bank Sohar oman Arab Bank oman Insurance Authority public Authority For Social Insurance
Qatar
Al Mal Bank
Bank of tokyo-Mitsubishi uFJ Barwa Bank
Bnp paribas
Commercial Bank of Qatar Masraf Al Rayan Qatar Islamic Bank Doha Insurance Company Conxion logistics & Heavy equipments
participating organisations
non-member organisations comprise institutions other than Members who use the services provided by BIBF.
saudi arabia
A. A. turki Corporation Al Anood Investments Al Rajhi Insurance Company Al Rushaid petroleum Investment Company
Alinma Bank Assets Financial House AXA Insurance Bank Albilad Banque Saudi Fransi eniRepSa Gas limited Fransi tadawul llC Gulf Co-operative Insurance Company
Islamic Development Bank Alturki Group
Malath Cooperative Insurance & Reinsurance Company Marsh
MeDGulF nCB
pan Gulf Holding payong
Rawabi Holding Company Riyadh Bank
Sabb takaful SABIC-Saudi Arabia Sahm Al nour project SAMA
Saudi Aramco Saudi British Bank Saudi electricity Company Saudi Hollandi Bank Saudi national Insurance Saudi Re.
Saudi Readymix Concrete Company
Saudi telecom SaudipanGulf trading tawuniya
unicorn Capital Saudi
Wahah electric Supply Company
united arab emirates
Abu Dhabi Islamic Bank Arab trade Financing programme Bank of tokyo-Mitsubishi uFJ Bnp paribas
AlICo
Dubai Islamic Insurance & Reinsurance Company emirates Insurance Company tokio Marine & nichido Fire Insurance Co. ltD
Abu Dhabi Investment Council Arqaam Capital
Health Authority of Abu Dhabi Royal Centre
united kingdom
Bank of tokyo-Mitsubishi uFJ
yemen
united Insurance Company Yemen Islamic Insurance Company
acamS: Association of Certified Anti- Money laundering Specialists
acca: Association of Chartered Certified Accountants aci: International Compliance Association
arm: Associateship in Risk Management
assessment centre: Is a Centre designed to aid in placement of new staff or assessment of existing potential. testing includes It / Microsoft level Determination; english language placement and occupational Ability tests
Bahrain institute of Banking and finance (BiBf): one of the leading providers of training, education and professional Development programmes to the financial industry in the Gulf and the Middle east. Bep: Business english programme
BSdp: Banking Studies Diploma programme
cBB regulation: Central Bank of Bahrain rules/laws centre for academic and executive: Specific department focused on Masters (De paul) and undergraduate (Wales) programmes and includes specific executive development offerings (incl. leadership programme)
centre for accounting and it: Specific department focused on Accounting (CpA and CMA in conjunction with Morgan) and other specialised areas and partnerships including IIA, ICAeW and ACCA. the department also develops multiple programmes in It specifically office applications training
centre for Banking: Specific department focused on Banking specialisation and partnerships / qualifications including ACAMS, ACI, AMl, ICA and pRM. the department also leads the BSDp programme with pathways to the university of newcastle
centre for insurance: Specific department focused on Insurance specialisation with the key partnership being CII. It delivers the only fully Arabic Insurance qualification (pIC)
centre for islamic finance: Specific department focused on Islamic Finance specialisation.
centre for leadership and management: Specific department focused on leadership and Management and other specialised areas and partnerships including CIpD (Cpp and Cpt) and CIMA. the department also runs the stand-alone Assessment Centre.
glossary
cfa: Chartered Financial Analyst cii: Chartered Insurance Institute cia: Certified Internal Auditor
cima: Chartered Institute of Management Accountants
cipd: Chartered Institute of personnel and Development
cma: Certified Management Accountant cmi: Chartered Management Institute
cohorts: a group of people who are enrolled in the same programme at the same time
cpa: Certified public Accountant cpp: Certificate in personnel practice ctp: Certificate in training practice
curriculum: the prescribed classes or course work needed to complete a programme of study leading to a degree or certificate
customised programmes: see Special offerings darden School of Business: uS based institution that partners with BIBF in the leadership programme depaul University: Depaul university is a private institution of higher education and research in Chicago, Illinois, uSA.
executive education: an education enabling
executives to undergo transition from a functional to a general management role
external offering: Courses facilitated at BIBF by local and International private Consultants with prominent market experience
financial Services Sector: the financial services sector encompasses a broad range of organisations that deal with the management of money. Among these organisations are banks, credit card companies, insurance companies, stock brokerages, investment funds and some government sponsored enterprises. (eg, central banks and insurance supervisory authorities
grcdp: Graduate recruitment and career development programme
iBdf: Islamic Banking Diploma in Finance
Guest Speakers/lecturers: part time instructors and lecturers
ica: International Compliance Association icaew: Institute of Chartered Accountants of england and Wales
igie: Global Insurance education iia: Institute of Internal Auditors
insurance association of insurance Supervisors (iaiS): an international organisation represents insurance regulators and supervisors of some 190 jurisdictions in nearly 140 countries
internationally accredited: the course or certificate which is granted credit or recognition from institute, body or university that maintains suitable international standards
lp: the leadership programme is the revised and successor to the previous Gulf executive Development programme
learning centres: a specialised division of a BIBF devoted to specific filed of training (eg: BIBF learning centre.)
members: comprise financial services institutions in Bahrain which financially support and actively use the services provided by BIBF
morgan international: partner. Co-collaborators in providing CpA and CMA qualifications
non-members: comprise institutions other than Members who use the services provided by the BIBF participant hours: total participants hours attended by all BIBF programme participants during the year. participant hours are calculated by multiplying the total number of participants into numbers of hours attended by them (no. of people x no. of hours) participating organisations: organisations that participated at BIBF
pdfSm: is a qualification that provides the foundation knowledge and skills in financial services management prima: professional Risk Manager’s Association private Sector: organisations and entities that are not part of any governmental structure. owned by shareholders or individuals
prm: professional Risk Management is the global standard for the world’s top financial risk professionals
professional offering: BIBF offers a wide range of banking, finance, insurance, management, marketing, Academic and executive programmes, english and information technology courses to assist participants in their professional development
professional Qualification: is a designation earned by a person to assure qualification to perform a job or task
programmes: a programme designed or offered by BIBF for training in specific skills or knowledge including training, Development and professional Courses
public offerings: Courses designed to meet the financial sectors training needs and they are open to individuals and groups. these course are offered free of charge for levy payers
public Sector: all enterprises and activities owned and funded by the government
Special offerings: Customised, company specific programmes designed to meet specific organisational needs and accommodate operating hours
Specific council: Board members of the Council for Vocational training (Banking Sector) which was established upon Amiri Decree no.20 of 1975 takaful insurance: an alternative to conventional insurance observing the rules and regulations of Islamic law (Sharia’a)
tamKeen: is a semi-autonomous yet independent authority which formulates strategic and operational plans to enhance the overall prosperity of Bahrain by investing in Bahraini employability, job creation, and social support
University of cambridge: prestigious uK based university offering the Cambridge Diploma through the Centre for leadership and Management
University of wales: prestigious uK (Wales) based university offering its Validated Diploma through the Centre for Academic and executive
waqf fund: A Bahrain-based specialist fund which supports education and training in Islamic finance
report on the financial statements
We have audited the
accompanying financial statements of Bahrain Institute of Banking and Finance – BIBF (the Institute) which comprise the statement of financial position as at 31 December 2009 and the statements of comprehensive income, changes in fund balance and cash flows for the year then ended and a summary of significant accounting policies and other explanatory notes.
management’s responsibility for the financial statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with International Financial Reporting Standards. this responsibility includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.
auditor’s responsibility
our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. the procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
opinion
In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Institute as at 31 December 2009, and its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards.
16 March 2010
Manama, Kingdom of Bahrain