Required communication of material weaknesses in internal accounting control; Statement on auditing standards, 020 [PDF]
This Statement establishes a requirement that the auditor communicate to senior management and the board of directors or its audit committee material weaknesses in internal accounting control that come to his attention during an examination of financial ...
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
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Somatic mutational landscape in von Hippel–Lindau familial hemangioblastoma
The causes of central nervous system (CNS) hemangioblastoma in Von Hippel–Lindau (vHL) disease are unclear. We used Whole Exome Sequencing (WES) on familial hemangioblastoma to investigate events that underlie tumor development. Our findings suggest that VHL loss creates a permissive environment for tumor formation, while additional alterations ...
Maja Dembic +5 more
wiley +1 more source
Customs cooperation in the area of Freedom, Security and Justice: the role of customs in the management of the EU's external border. CEPS Liberty and Security in Europe, 17 June 2011 [PDF]
This study contrasts the current role of customs at the EU’s external borders with the role it was intended to perform according to international standards in border management.
Hobbing, Peter.
core
Incentives for Innovation in Pollution Control: Emission Standards Revisited [PDF]
Conventional analysis of the economics of environmental policy usually claims that emission taxes induce a stronger incentive for an improvement in pollution abatement technologies compared to emission standards.
Juergen Dietz, Peter Michaelis
core
Construction management abstracts : cumulative abstracts and indexes of journals in construction management, 1983-2000 [PDF]
The purpose of this document is to provide a single source of reference for every paper published in the journals directly related to research in Construction Management. It is indexed by author and keyword and contains the titles, authors, abstracts
Hughes, Will +1 more
core
Management control in the transfer pricing tax compliant multinational enterprise [PDF]
This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes.
Jorissen, Ann +5 more
core +1 more source
Weitzman revisited: Emission standards vs. taxes with uncertain control costs and market power of polluting firms [PDF]
It is well known that uncertainty concerning firms’ costs as well as market power of the latter have to be taken into account in order to design and choose environmental policy instruments in an optimal way. As a matter of fact, in most actual regulation
Clemens Heuson
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An Analysis of the EPA's Proposed Lead Hazard Standards For Homes [PDF]
Exposure to lead in homes poses such large risks to children's health that reducing it is a major public health priority. To limit these risks, the Environmental Protection Agency (EPA) recently proposed national standards to identify hazardous levels of
Lutter, Randall
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Crime control through housing management [PDF]
Over the last decade the management of social housing in England and Wales has extended to the formal control of bad behaviour. This thesis charts the political development of this increasingly important function and the legal infrastructure within which
Cobb, Neil Anthony
core
Compliance auditing applicable to governmental entities and other recipients of governmental financial assistance; Statement on auditing standards, 068 [PDF]
This Statement establishes standards for testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards (GAAS) Government Auditing Standards the Single Audit Act of 1984 and ...
American Institute of Certified Public Accountants. Auditing Standards Board
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