The shipping sector will need to reduce its greenhouse gas emissions significantly over the coming decades in order to align them with the Paris Climate goals. How could this be achieved? What will it cost to bring down the sector’s emissions? Will these costs shift maritime trade flows? This...

The shipping sector will need to reduce its greenhouse gas emissions significantly over the coming decades in order to align them with the Paris Climate goals. How could this be achieved? What will it cost to bring down the sector’s emissions? Will these costs shift maritime trade flows? This...

Risk and financial cost management are becoming increasingly important in the oil industry, especially in companies that have mature oil fields as assets. In such cases, risk and cost analysis are crucial to their existence. The paper analyzes the risks and costs through the modification of...

Accounting research raises the concern that firms in the health care and defence contracting industries, when facing a dual payment system with both cost-based and fixed-rate payments, have an incentive to reallocate overhead costs through increasing inputs used in cost-based operations....