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On the request of the Minister of Corporate Affairs (MCA) in India, Hon. Mr, Salman Khurshid and the Institute of Chartered Accountants in India (ICAI), Delhi, India. 140 pages.
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On the request of the State Minister Shozaburo Jimi, Financial Services Agency, the Government of Japan. 30th March, 2012 in Tokyo. Government Report: http://www.fsa.go.jp/common/about/research/20120614/01.pdf
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