@book{3703,
	author = {Collier, Paul M.},
	title = { Fundamentals of risk management for accountants and managers /},
	publisher = {Elsevier},
	year = {2009},
	address = {Amsterdam : },
	url = {http://www.aginternetwork.net/whalecomwww.sciencedirect.com/whalecom0/science/book/9780750686501}
}