Purpose – The purpose of this paper is to evaluate the relative risks and benefits associated with defined contribution (DC) and defined benefit (DB) pension schemes. New regulatory and governance requirements and demographic changes have all significantly raised the costs and reduced the...

Purpose – The purpose of this paper is to evaluate the relative risks and benefits associated with defined contribution (DC) and defined benefit (DB) pension schemes. New regulatory and governance requirements and demographic changes have all significantly raised the costs and reduced the...

Purpose – The purpose of this paper is to review the issues, difficulties, importance for public policy and current initiatives associated with developing a more comprehensive national accounting framework in relation to public and private sector investments in intangible assets....

Purpose – The purpose of this paper is to report and comment on the High Court ruling on Icelandic bank's challenge to HM Treasury's use of emergency powers during 2008. Design/methodology/approach – The paper outlines the facts surrounding the case and comments on the decision. Findings –...