Statement on Auditing Standards (SAS) 65 was issued in April 1991 to clarify various aspects of the working relationship that should exist between external and internal auditors. Describes the historical development of this relationship as viewed through the promulgation of authoritative...

The fundamental changes that have occurred in Western and Eastern Europe during the last few years have intensified the competition between the European urban regions. The Austrian Institute of Economic Research has tried to pinpoint Vienna's competitive advantages and, on the basis of these...

This article reviews the most important provisions of the Family and Medical Leave Act of 1993. Topics covered include: effective dates, employer coverage, employee coverage, leave requirements, posting and notice requirements, and damages for employer failure to comply. The article also...

The increased exploitation of renewable energy sources is central to any move towards sustainable development. However, casting renewable energy thus carries with it an inherent commitment to other basic tenets of sustainability: openness; democraticization etc.

The paper discusses the design objectives and the urban design elements which affect and can modify the urban micro-climate in hot humid regions. The design elements discussed are: Location of towns in a region; Density of the built-up area; Orientation and width of streets; Building design...

This article reviews the most important provisions of the Family and Medical Leave Act of 1993. Topics covered include: effective dates, employer coverage,employee coverage, leave requirements, posting and notice requirements, and damages for employer failure to comply. The article also...

Ethical problems are a particular class of management problem. Resolving the dilemmas faced by internal audit management involves an understanding of the origins of ethical thought and the uses and limitations of Codes of Ethics. Reviews the available literature as well as practical case studies...