In pursuit of its transition from a command to a market economy, post-Soviet Russia has witnessed enormous regional differences in economic growth rates. Moreover, the economic reforms implemented under this transition, while initiated at the federal level, have also differed markedly across...

Paper presented at the International Conference on the Microbial Commons, Ghent, Belgium, June 12-13th, 2009

Defensive dishonesty in criminal investigations has increasingly been prosecuted without standards for identifying harmful deception or other meaningful checks on prosecutorial discretion. Although they are often grouped together statistically and evaluated as comparable crimes, there is a clear...

Historically, the electric utility industry has been regarded as one of the most open industries in the United States in sharing information but their reputation is being challenged by competitive energy providers, the general public, regulators, and other stakeholders. As the prospect of...

Managers are often required to quickly and accurately estimate resource needs. At times, additional work can be absorbed without additional resources. At other times, threshold resource boundaries are exceeded requiring an additional quantum of a specific resource. Cost savings` estimates,...

The practical application of PCB (polychlorinated biphenyl) analyses begins with a request for the analysis and concludes with provision of the requested analysis. The key to successful execution of this iteration is timely, professional communication between the requester and the analyst. Often...

Fiscal Year 2008 (FY-08) represents a transitional year for the StreamNet project. While the project continued to acquire/update, standardize, georeference and disseminate fish-related data for the state, some tribal and one federal fisheries agencies, it also took on several new initiatives and...

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader engagement with the oppressed and poor as a means of...

In 1992 when the Committee of Sponsoring Organizations of the Treadway Commission (COSO) issued its internal control framework, few would have guessed that the framework would become an integral part of corporate accountability a decade later, but things are moving in that direction. COSO's...

One of the critical elements of internal control over financial reporting is an effectively functioning audit committee. The Sarbanes-Oxley Act of 2002 (SOX) defines an audit committee as " committee (or equivalent body) established by and amongst the board of directors of an issuer for the...