A generalized framework of Economic Analysis of natural and man-made disasters is applied to the estimation of business interruption losses associated with an oil spill. Specifically, this framework is applied to the Deepwater Horizon incident which occurred on April 20, 2010 and resulted in the...

ENGLISH ABSTRACT: Excessive shrinkage threatens the viability of retailers, especially grocery retailersbecause they operate on low profit margins.One possibility is for retailers to dismiss employees who are perceived to beresponsible for excessive shrinkage, but South African law generally...

Prior to Statement of Financial Accounting Standards No.121 (SFAS No.121): Accounting for the Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of, managers had substantial discretion concerning the amount and timing of reporting writedowns of long-lived assets. Moreover, the...

The purpose of this study is to replicate and extend earlier studies on the impact of economic and sociological variables upon the incidence of arson fires and losses. The data used in this study covered the period from 1960 to 1988. Initially, a total of 180 variables classified generally as...