Serendipitous findings are reported from an on-going research project that seeks to determine the effectiveness of quality assurance systems certified under the ISO 9000 series in Australian contracting organizations. In Australia, certification has become mandatory for all organizations wishing...

The difficulties of basing healthcare on literary warrant have been explained in different ways: busy practitioners have no time to read extensively, physical access is difficult, and adequate surrogates for texts like indexes, abstracts, systematic reviews are partial in their coverage. The...

This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated...

This paper discusses assessment of income on the basis of approximate indicators as opposed to conventional records. Such a method of assessment, known as presumptive income taxation, is widely used in many developing and industrial countries; however, it has been neglected in public finance...

Compliance with international standards for the presentation of periodical publications was evaluated in 221 Spanish biomedical journals. The objectives of the study were to determine the degree to which standards are actually used, and to develop recommendations for improving standards and...

Following the successful introduction of operator training manuals in a factory in the UK, Cussons (International) Ltd (CIL) wanted a cost‐effective means of producing similar manuals in factories overseas. The solution was to prepare an automated, Word‐based template, which was carefully...

Virtually all of the completed research to date shows that taxpayer compliance costs are large and generally a multiple of the revenue authority’s administrative costs. Compliance costs have also been found to be capricious in their incidence and generally highly regressive. On the other hand,...