Many industry observers foresee that agriculture worldwide is posed to substantially benefit from the use of unmanned aircraft systems (UASs), commonly known as drones. Industry special interests predict that 80% of domestic sales of UASs in the U.S. will be for agriculture. However, some fear...

Рассмотрен процесс организации управления рисками в лизинговой компании. Предложены классификация рисков, ключевые требования к системе управления рисками,...

В статье рассмотрены некоторые направления и проблемы использования разработанных криминалистикой систем и классификаций в практике расследования...

The launch of the Euro and the location of the European Central Bank in Frankfurt was initially seen as a threat to London's pre-eminent position in European financial geographies. This paper explains why this was in fact not the case. The paper is therefore divided into two sections. Firstly it...

The United States Agency for International Development (USAID) initiated a regional accounting certification program in the Russian language several years ago. It started in Central Asia and spread to Ukraine and a few other former Soviet republics several years later. Headquarters for the...

Accounting certification in the former Soviet republics lacks credibility. Accountants are not familiar with International Financial Reporting Standards or International Standards on Auditing. Certifications can be bought. Audit opinions can be sold. Financial statements that are auditing by...

Since the collapse of the Soviet Union each of the former Soviet republics has started the process of moving away from central planning and toward a market economy. Part of that process involves private sector institution building. One private sector institution that has generally experienced a...

This white paper definitively proves that no Formulaic Asset Allocation (FAA) approach (Lifecycle, Target Date, Target Risk, Balanced Funds, Managed Accounts and Monte Carlo Simulation) can provide Plan Participants with nearly enough money for retirement income security, and that FAA exposes...

This study derives and tests an economic framework that explains the relation between corporate governance and the fees paid by companies for auditing. Importantly, our framework posits and we find that auditing and governance are co-determined by two countervailing relations, namely, a...

This study tests for differences in audit quality among Big Auditors and between Big Auditors and Small Auditors. The analysis is conducted using four separate quot;auditor erasquot; during the period from January 1980 through December 2003, with each era reflecting the number of Big Auditors in...