The invisible asset

Article Abstract:

Issues are presented concerning the lack of provision of a value for knowledge capital on the balance sheets produced by business enterprises. The techniques which can be used to account for knowledge are discussed.

Accounting and auditing, Financial statements, Knowledge-based systems

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Oil on well-greased waters

Article Abstract:

Issues are presented concerning the accusation of price fixing which has been made against oil companies such as Shell Australia. The denial of price fixing by the oil companies is discussed.

Prices and rates, Column, Petroleum industry, Price fixing

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Out of control

Article Abstract:

Suggestions for managing business with institutional investors who are looking of higher returns on their funds are discussed.

Australia, Financial management, Management dynamics, Investment Offices, Investment Companies, Open-End Investment Funds, Investment Funds & Trusts, Venture Analysis, Financial institutions, Company business management, Institutional investments, Company financing

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