The objective of this paper is to present the role and importance of internal control systems in good risk management practice, with a particular emphasis on the internal audit and compliance functions within such a framwork. Our focus is on the Life and Health Insurance industry in Canada.

Le but de l'étude est de mettre en évidence les régimes transitoires possibles lors des différents modes de fonctionnement de la diode tunnel. Le calculateur à courants porteurs ANALAC est utilisé. La caractéristique du courant en fonction de la tension de la diode est représentée par...

This paper investigates whether the consumption of rich households provides a reference point in the consumption choices of non-rich households from an intertemporal perspective. Using UK household data on food consumption, we estimate the Euler equation implied by a life-cycle model...