This paper focuses on targeted detailed assessment of observance of the Basel Core Principles for effective banking supervision. The selection of the principles to be reassessed was made by the mission team based on an analysis of the risks and vulnerabilities of the Russian Federation. It was...

A detailed assessment of Israel’s compliance with the Basel Core Principles for effective banking supervision is presented. The Bachar reform that has been started in mid-2005 forced banks to divest most noncommercial banking activities, such as mutual funds, insurance, pension, and...

Az üzleti intelligencia fogalmát nagyon sokan, sokféle módon értelmezik. Alapját a komoly matematikai alapokon és módszereken nyugvó adatbányászat adja, azonban az üzleti intelligencia megoldások már rég túlnyúlnak a statisztikus adatbányászaton. Az információs...

This article revisits the validity of the Environmental Kuznets Curve hypothesis. Based on data for seven pollutants in 29 Chinese provinces from 1995 to 2010, we conducted statistical tests on the coefficients of the critical variables (polynomial income-related terms) by following the logic of...

The Office of Anticorruption and Integrity (OAI) helps the Asian Development Bank (ADB) ensure that development funds entrusted to it are not misused through fraud or corruption. This publication highlights OAI’s activities in 2013 such as investigating allegations of integrity violations;...

Financial accounting is an information conveyance process. When financial auditors issue an opinion in regard to financial statements, the auditors are providing assurance that those financial statements fairly represent the entity, and are prepared in accordance with the relevant standards. If...

В статье проанализирована сущность процедуры «дью дилидженс» в контексте обязательного этапа процесса привлечения прямых иностранных инвестиций на...

В статье проанализирована сущность процедуры «дью дилидженс» в контексте обязательного этапа процесса привлечения прямых иностранных инвестиций на...

В статье описываются исторические предпосылки возникновения процедуры due diligence; представляется краткая характеристика современного состояния рынка аудита и...