The development of information and communication technologies (ICT) and the expansion of information systems encourage increased usage of electronic payment methods. Electronic banking systems provide fast, safe enough and ...

The starting EU Solvency II requirements and future accounting standards will require discounting for all of insurance liabilities. A properly chosen discount rate could guarantee the value of insurance liabilities being ...

The aim of the present research is to scrutinize how consistent and value-adding is the cooperation between Lithuanian information technology companies and educational organizations, intermediaries, government and other ...

Game theory cannot be implemented successfully until practical models and the platform on which it can be simulated are explored. The applications of the game theory for various technical problems are introduced and a model ...

Three conditions of fraud arising from fraudulent financial reporting and misappropriations of assets are described in Section 5135.012 of the Canadian Institute of Chartered Accountants Assurance Handbook (The Auditor’s ...

Under the post-crisis conditions in Kazakhstan, there is a dilemma regarding the choice of future development model. Economists indicate the absence of alternative innovative models of national economy development. Innovative ...

This study aims to profile the marketing strategies that dairy cow farmers follow in the County of Cornwall in the United Kingdom based on their distribution channel selection, farm and personal characteristics. The data ...

The article starts with the observation of A. F. Chalmers, philosopher of science, that there is neither a common concept of science, nor a common concept of scientific method which could be applied for every scientific ...