Strategic Risk Management in the Municipal and Public Sector

But by turning teachers into actual residual claimants of universities, the state, as a true holder of property rights, allows them to control the decisions of the university

Inspired by the recent debate on which role have played rating agencies in the current financial crisis, in our paper we use laboratory experiments to investigate the impact

In a similar light, it is highly unlikely that the profit and loss statements for a public sector entity would be useful because of problems with the revenue recognition and

• The introduction of accrual accounting in the public sector requires a change in the existing information techniques..

For instance, public sector auditors need to understand accounting standards and systems to examine financial ac- countability; program operations and performance measurements

In the light of current practices, this article aims to showcase the need and importance of costing allocation in the public sector, in order to promote more

While in the past systems often focused on the optimization of energy efficiency in single apartments and the behavior of individual residents [15], [16], and [17],

Chan School of Public Health, Emergency Preparedness, Research, Evaluation and Practice Program, Boston, MA, United States of America (USA) – Giorgia Argentini (project consultant