The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution?

Creative accounting is a growing issue of interest in Spain. In this article we argue that the concept true and fair view can limit or promote the use of creative accounting depending upon its interpretation. We review the range of meanings that true and fair view can take at an international level and compare the experience of the United Kingdom with the Australian one by analysing the use of true and fair view to limit creative accounting. Finally, we suggest lines of action to be considered by the Spanish accounting standards-setting institutions.

Motor Vehicle Crash Fatalities for Week Ending, July 3, 2008

Motor Vehicle Crash Fatalities

Motor Vehicle Crash Fatalities for Week Ending, July 11, 2008

Motor Vehicle Crash Fatalities

A new chance-constrained maximum capture location problem

The paper presents a new model based on the basic Maximum Capture model,MAXCAP. The New Chance Constrained Maximum Capture modelintroduces astochastic threshold constraint, which recognises the fact that a facilitycan be open only if a minimum level of demand is captured. A metaheuristicbased on MAX MIN ANT system and TABU search procedure is presented tosolve the model. This is the first time that the MAX MIN ANT system isadapted to solve a location problem. Computational experience and anapplication to 55 node network are also presented.

Motor Vehicle Crash Fatalities for Week Ending, August 22, 2008

Motor Vehicle Crash Fatalities

Motor Vehicle Crash Fatalities for Week Ending, July 17, 2008

Motor Vehicle Crash Fatalities

Motor Vehicle Crash Fatalities for Week Ending, July 25, 2008

Motor Vehicle Crash Fatalities

Motor Vehicle Crash Fatalities for Week Ending, August 1, 2008

Motor Vehicle Crash Fatalities

Motor Vehicle Crash Fatalities for Week Ending, August 8, 2008

Motor Vehicle Crash Fatalities

Motor Vehicle Crash Fatalities for Week Ending, August 29, 2008

Motor Vehicle Crash Fatalities

Motor Vehicle Crash Fatalities for Week Ending, September 5, 2008

Motor Vehicle Crash Fatalities

Motor Vehicle Crash Fatalities for Week Ending, September 12, 2008

Motor Vehicle Crash Fatalities

Motor Vehicle Crash Fatalities for Week Ending, September 19, 2008

Motor Vehicle Crash Fatalities

Motor Vehicle Crash Fatalities for Week Ending, September 26, 2008

Motor Vehicle Crash Fatalities