I processi di liberalizzazione che hanno trasformato nel corso degli ultimi trent'anni mercati tradizionalmente caratterizzati dall'esistenza di monopoli (talvolta naturali) non sempre hanno generato gli attesi guadagni di efficienza. Il dibattito, anche quello più informato, si è spesso...

We develop conceptual and process simulation models to determine the probability of a recall and predict its size. We compare the costs of recalls with and without traceability for a ten year planning horizon by simulating the expected recalls caused by Escherichia coli O157:H7 contamination for...

Australia’s statistics are of a high quality. Based on the review of its statistical practices, a set of recommendations is presented designed to increase its adherence to internationally accepted statistical practices. The aim of the review is to enhance the usefulness of...

Purpose – The purpose of this paper is to characterize how those who perform (internal auditors), mandate (audit committee (AC) members), use (AC members and external auditors) and normalize (the Institute of Internal Auditors (IIA)) internal audit work, respectively make sense of the notion...

This paper presents the Republic of Armenia’s report on the Observance of Standards and Codes and detailed assessment using the data quality assessment framework. Armenia exceeds Special Data Dissemination Standard requirements for both periodicity and timeliness in releases of data on...

Price floors in greenhouse gas emissions trading schemes can have advantages for technological innovation, price volatility, and management of cost uncertainty. Implementing the schemes, however, has pitfalls. This research report argues that requiring firms to pay an extra fee or tax is the...