This paper aims to address what it sees as twin evils of bank going concern secrecy. The statutory bank auditor in line with SAS 59 evaluates client going concern through the audit risk model. Nonetheless, frequent cases of audit failure for banking firms suggest the need to strengthen the audit...

In order to implement environmental policies for sustainable and resilient land use we need to better understand how people relate to their agricultural land and how this affects their practices. In this paper I use an inductive, qualitative analysis of data gathered from interviews with...