This study analyzes the efficiency of Spanish provinces in a model that incorporates occupational health and safety (OHS) policy controls work accidents into analysis. Building on productivity models rooted non-parametric frontier methods, namely Data Envelopment Analysis, proposed approach allows development production function accurately joint desirable (GDP) undesirable (work accidents) outp...

the main purpose of this paper is survy of factors associated with reliance of external auditors on entenal adutors work , reliance on internal auditors work has significant influence on cost saving and obtaining more services to client with the same cost. optimal utilization of internal audit work can improve both the efficiency and the effectiveness of external audits and can enhance the valu...

2358 Many employment relationships are characterized by incomplete labor contracts in which the worker’s performance is not always enforceable. The firm’s profits depend (in part) on workers’ behavior. Thus, some combination of control and incentive devices is needed to get the best performance. The standard approach is to control the self-interested worker to the greatest extent possible, in o...

In the roommate problem, it is known that a stable matching may not exist. In this paper, we propose a new deviation-proof concept, called credible stability, and show that the concept resolves the problem. At a credibly stable matching, any coalition which deviates from the matching is punishable; a deviating coalition is punishable if there exists a further deviation that makes some agent in ...