Public procurement contracts represent a major share of any country’s GDP and public expenditure budget. This fact alone provides sound reasons for analysing the performance of public procurement operations at all levels. Performance measurement is about seeking to answer the fundamental...

The non-financial corporations' debt to surplus ratio provides an indication of the capacity of non-financial corporations to meet the cost of interest and debt repayments with the operational profits generated. Debt is calculated as the sum the following liability categories: currency and...

Le monde de l'assurance joue un rôle croissant dans les économies nationales, ce qui ne fait que renforcer l'importance de la solvabilité des compagnies d'assurance. Or, comment se tenir informé des règles et pratiques régissant le contrôle de la santé financière des compagnies...