Accounting profession has had a bad reputation in many countries for years. This might come from misinformation or misperception. This has been well studied around the world recently. The studies realized in the last decade mainly have been on the understanding and analyzing the opinions and/or...

AFRIKAANSE OPSOMMING: Franchise besighede is ʼn alledaagse verskynsel in die Suid-Afrikaanse en Internasionalebesigheidswêreld. Ingevolge afdeling 12(2)(c) van Regulasie 287 van die PetroleumProdukte Wet No. 120 van 1977 word ʼn groothandelaar van petroleum produkte verbiedom ʼn...

ENGLISH ABSTRACT: The South African long-term insurance industry is currently believed to be at animportant crossroads in its existence. The industry is haunted by concerns abouthigh cost structures, a lack of transparency in disclosure to policyholders, unfulfilledexpectations of policyholders...

Software-as-a-Service (SaaS) is a software delivery model whereby softwareapplications, such as Enterprise Resource Planning (ERP), Customer RelationshipManagement (CRM), Human Resource administration and payroll and Procurement, arehosted centrally by various service providers at their...

This paper provides the first estimate of the actuarial balance of the Spanish contributory pension system for the old age contingency, based on official data. The novel entry in the balance sheet, named "Contribution Asset" or "Hidden Asset", is at the centre of the theoretical discussion. A...