The Port Project Examination Audit Techniques Guide is the product of Group 1304 in the Houston District of the Irs. As of December 1992, the group had explored, evaluated, and examined various related industries of the Port of Houston for a year. This information package represents a summary of their findings. This package is by no means all inclusive, but is meant to assist the examiner in au…
Previous studies on freight rate dynamics have explored the behavior of freight rates and their characteristics, including unit root, among other factors. However, there are few articles related to the stochastic process characterizing their dynamics. Moreover, to the best of the authors’ knowledge, there are no articles that incorporate seasonality in the freight rate dynamics. In the presen…