Purpose – Interest in product-level carbon auditing and labelling has been growing in both business and government circles. The purpose of this paper is to examine the practical problems and costs associated with highly disaggregated analyses of greenhouse gas emissions from supply chains. It then weighs these problems and costs against the potential benefits of the carbon labelling of products...

One of the major issues involved in establishing new trading relationships is the lack of an a priori trust relationship between the parties. Without a solution of this trust problem it is virtually impossible to establish new trade relationships. This is an old and well-known problem in international trade. One way to create the necessary trust is by using trade procedures that involve exchang...

Many organizations have turned to alternative voting systems such as instant-runoff voting for determining the outcome of single-winner elections. It is our position in this paper that the increasing deployment of such alternative systems necessitate the study and development of risklimiting audits for these systems. We initiate this study. We examine several commonly used single-winner voting ...

Cloud Computing is a type of distributed computing whereby resources and applications are shared over the internet. These applications are stored in one location and can be accessed in different location by any authorized users where the user does not need any infrastructure. In cloud storage, while outsourcing trust worthiness of the data is a scary task in cloud. To ensure the integrity of dy...

Recently, the provision of the real-time accounting reports over the Internet for the public corporation became popular. In response to this change on the service requirement, audit professionals considered to provide “continuous auditing” to diminish or minimize the lag time of the provision of an audit opinion behind the occurrence of business events. Though has been proposed the concept at 8...