Risk Management [Working Title]最新文献

{"title":"Risk Mitigation: Sustainable Management in Construction Industry","authors":"K. Srinivas","doi":"10.5772/intechopen.100215","DOIUrl":"https://doi.org/10.5772/intechopen.100215","url":null,"abstract":"Various parameters which are interactive in nature are exerting a negative influence on the existence of planet earth. Excessive urbanization, runaway global warming, unbridled generation of waste and pollution of air, water and soil has resulted in depletion of natural resources. As a result of threat to ecosystems and irreversible degradation, the growing evidence that the earth’s ability to sustain life is getting eroded needs to be taken seriously. Major parameter which is responsible for substantial contribution to global warming and degradation of environment is the construction industry. The construction industry consumes about 40% of extracted materials and is responsible for about 35% of total carbon dioxide emissions. Rapid economic development coupled with unplanned construction has resulted in choking of cities/towns, with little or no lung space and over-exploitation of natural resources. This paper seeks to address the methods to mitigate the adverse effects on environment by way of implementation of sustainable management in the form of green and intelligent building which will facilitate the planet earth to be a liveable place for future generation while simultaneously pursuing the agenda of sustainable development.","PeriodicalId":246744,"journal":{"name":"Risk Management [Working Title]","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124026169","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Determinants of Job Satisfaction of Accounting Professionals in Tunisia","authors":"Lassaad Abdelmoula, S. Boudabbous","doi":"10.5772/intechopen.99331","DOIUrl":"https://doi.org/10.5772/intechopen.99331","url":null,"abstract":"This study aims to identify the factors that affect the job satisfaction of professional accountants. It examines the relative effects of intrinsic and extrinsic factors on job satisfaction among accounting professionals. Our methodology was applied to 232 accounting professionals working in Tunisia. The methods of data analysis are principal component analysis (PCA) and multiple regression. The results show that intrinsic and extrinsic factors have a positive and significant effect on job satisfaction. However, promotion, growth and recognition do not have effect on job satisfaction.","PeriodicalId":246744,"journal":{"name":"Risk Management [Working Title]","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131326512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Environmentally Influenced Risk and Sustainable Management of State Controlled Transportation Assets","authors":"W. Zatar","doi":"10.5772/INTECHOPEN.98232","DOIUrl":"https://doi.org/10.5772/INTECHOPEN.98232","url":null,"abstract":"Federal and state transportation agencies across the world face a multitude of challenges to effectively maintain cost-effective core maintenance programs for managing a safe, yet sustainable transportation assets’ program. The decision-making process involves several risk factors, and the prioritization of these factors could considerably affect both the level of utilization of these assets, as well as short- and long-term management protocols and plans for these agencies. The Moving Ahead for Progress in the 21st Century Act requires each state Department of Transportation in the United States to have a risk-based asset management plan in place to preserve the condition of their assets and improve the performance of the National Highway System. Many transportation agencies lack the financial and human resources to achieve their targets, and therefore they may opt to make trade-offs, lower targets, and perhaps drop some important objectives. Trade-off decisions can become clearer when objectives and targets are viewed through the lens of which options reduce the top-priority risks, such as reduced risk to safety, asset performance, or future costs. This chapter primarily focuses on emphasizing the importance of risk management in transportation networks and demonstrating the relationship between environmentally influenced risk management and sustainable management of state-controlled transportation assets in the United States. Several key parameters including risk assessment, financial risk and organizational behavior are addressed. Successful examples demonstrating how transportation agencies have identified how to best address a given risk, and in turn impact the resource allocation process are provided.","PeriodicalId":246744,"journal":{"name":"Risk Management [Working Title]","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133301463","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Basel IV: The Challenge of II Pillar for Risk Management Function","authors":"P. Porretta, Santoboni Fabrizio","doi":"10.5772/INTECHOPEN.96929","DOIUrl":"https://doi.org/10.5772/INTECHOPEN.96929","url":null,"abstract":"The book is based on Supervisory Review and Evaluation Process (SREP) is conducted annually by the Supervisory Authorities to verify that each bank (Significant/Less Significant) has implemented strategies, processes, capital, and liquidity assessment process appropriate to the business model and overall planning activity and risk governance system. Analysis of the aims, the features, and the different phases of SREP and the proportionality principles on which the Single Rulebook is based. Some reflections about proportionality principle of Single Rule Book and new skills required to Risk Management function. The research emphasised the need for a holistic approach also in Risk Management and the bank’s business activity.","PeriodicalId":246744,"journal":{"name":"Risk Management [Working Title]","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125565304","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Risk Management in the Area of Major Industrial Accident Prevention in the EU and Slovak Republic","authors":"K. Holla, E. Sventeková","doi":"10.5772/intechopen.98406","DOIUrl":"https://doi.org/10.5772/intechopen.98406","url":null,"abstract":"The SEVESO II and III Directives relate to approximately 12,000 EU establishments working with the hazardous substances. The majority of EU member states implement new requirements of the SEVESO III Directive to their legal environment. The third revision goes hand in hand with the enforcement of the CLP legislation, concerning the Classification, Labelling and Packaging of chemical substances and mixtures. Risk Management is appearing as one of the most important challenges nowadays to raise the prevention level in these establishments. The book chapter analyses the industrial accidents and identified consequences and impacts whose results can be implemented to the effective prevention. The benefit of this chapter is the summarisation of the legal regulations, information systems and especially the statistics of the industrial accidents in Slovakia and the EU. The risk assessment is one of the problem areas of prevention therefore, it was necessary to present the methods and techniques utilised here and to clarify the approach used in the Slovak Republic. The programme ALOHA is most frequently used for modelling the consequences and therefore we presented its possible utilisation on a particular example at the end of this article. The main goal of this chapter is to show how is important to proceed risk management in establishments with hazardous substances is, what kind of methods should be use here to decrease risks and possibilities for modelling its impacts.","PeriodicalId":246744,"journal":{"name":"Risk Management [Working Title]","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133276985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Discerning the Strategies for Exiting your Business","authors":"Jeffrey M. Shepard","doi":"10.5772/INTECHOPEN.98338","DOIUrl":"https://doi.org/10.5772/INTECHOPEN.98338","url":null,"abstract":"For many business owners, strategies for operations are well thought out, whereas strategies for exit are not. Exiting a business does not need to occur due to a challenge or disaster. It is possible to plan and exit for the purposes of business growth, retirement, mergers and more. An exit affects the business owner, as it means that they are no longer involved in running or operations of the organization. The aim of this chapter is to identify common exit strategies and understand how they are of benefit to both the business owner or manager and the individual taking over the business. Secondary qualitative research is the research method used, with analysis of strategies and structures used across countries. These findings include differentiation between exit strategies with an understanding of their impact or influence on the business. These include the process of creating and exit strategy and the benefits for having one in place. The expectations of the investor and how they are to be paid back are taken into consideration. The chapter concludes with a solution for any business owner, including how to work with a qualified team to create a logical, well thought out exit plan.","PeriodicalId":246744,"journal":{"name":"Risk Management [Working Title]","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125960122","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Social Impact Returns. Filling the Finance Gap with Data Value","authors":"Amparo Marin de la Barcena Grau","doi":"10.5772/INTECHOPEN.97407","DOIUrl":"https://doi.org/10.5772/INTECHOPEN.97407","url":null,"abstract":"Sustainability, regulation and environmental issues such as climate change and resource scarcity are emerging as key trends with decisive impact on company’s Risk management, value creation and growth strategy. This combination represents one of the biggest opportunities to Society as a whole, including organizations, Governments and citizens. Typically, companies possess vast amounts of data, most of it unutilized. Many are now making investments in digital transformation, which generates even more data. The issue is how to generate social impact returns. The use of data and data analytics is centuries old, but with Artificial Intelligence (AI), Machine Learning (ML), jointly with other distributed ledger technologies (Blockchain, Cloud) that are advancing rapidly, there are major opportunities to capture value better, cheaper and faster. Speed is of the essence, and success depends on how fast organizations understand the need for non-financial risks management and respond to data-driven intelligence by reallocating resources to accomplish what needs to be done more efficiently. The reason for impact returns is understanding the benefit as a common value, not exclusive to companies, but it also has to distribute value among individuals, communities, and why not, to contribute to regenerate our planet based on a new economy.","PeriodicalId":246744,"journal":{"name":"Risk Management [Working Title]","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121974874","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Management of Tax Risks in Mergers and Acquisitions - The Importance of Tax Due Diligence","authors":"A. Neto","doi":"10.5772/INTECHOPEN.96964","DOIUrl":"https://doi.org/10.5772/INTECHOPEN.96964","url":null,"abstract":"The purpose of this chapter is to demonstrate the importance of tax risk management in mergers and acquisitions processes by conducting an investigative work called due diligence. To achieve this objective, bibliographic and documentary research was used, as part of exploratory research. In topic 1 it is evidenced that the complexity of tax systems around the world has demanded increasing attention from companies to avoid undesirable cash disbursements for payment of infringement notices arising from questioning by tax authorities related to improper procedures of companies when paying taxes. Additionally, it has required them to be diligent in identifying lawful tax planning alternatives to optimize the tax burden on their operations. In topic 2 the responsibility of company administrators in the management of tax risks is exposed. Topic 3 explains the importance of accounting, tax and legal due diligence in merger and acquisition processes. Finally, topic 4 analyzes the main aspects of due diligence in the tax area. In view of all the exposed in this chapter, it will remain clear to readers the importance of the tax due diligence of the target company, as a way to minimize risks in the decision-making process of the managers of the purchasing company that may compromise the success of the merger and acquisition operation, as well as not subjecting them to administrative and judicial suits, for non-compliance with their fiduciary duties of diligence and loyalty in relation to the company of which they are executives. Additionally, the study’s results suggest that companies—in compliance with the guidelines and limits set by the board—choose the appropriate and specific techniques of risk management, especially those related to minimization, immunization, and transferring these risks. The recommendations derive from the need to identify and manage tax risks, from the point of view of good corporate governance practices. This study may serve as a reference to companies in general, when studying, developing, and implementing recommendations for the identification and minimization of tax risks, as well as in the development of a work program that allows them to conduct due diligence work in target companies.","PeriodicalId":246744,"journal":{"name":"Risk Management [Working Title]","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133733615","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Risk Communication in the Age of COVID-19","authors":"Isabell Koinig","doi":"10.5772/INTECHOPEN.96390","DOIUrl":"https://doi.org/10.5772/INTECHOPEN.96390","url":null,"abstract":"Literature describes a pandemic as a unique form of health crisis, which requires intensive communicative efforts. The government is a key actor in such situations for it is not only particularly trusted to manage a crisis, but also can obtain compliance on part of the affected population. Scholars agree that health messages are important tools to create awareness for the (health) threat. Particularly during health emergencies, information on which preventive measures should be taken is most valuable. With measures often concerning “disruptive actions”, messages must be carefully crafted to counteract negative emotions and controversial arguments. The present chapter presents a checklist for successful campaign design in health risk situations by paying specific attention to COVID-19. To this end, we conduct an extensive literature review and highlight how scientific information should be presented, as well as which message appeals and design features should be utilized to provide the population with targeted and timely information. This is essential against decreasing health literacy rates, which have to be considered in the message design process. To illustrate our case, we will refer to selected national health campaigns which were successfully utilized to manage the risk associated with the COVID-19 pandemic. The chapter will conclude with some limitations and directions for future research.","PeriodicalId":246744,"journal":{"name":"Risk Management [Working Title]","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133718641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Insurance Business and Sustainable Development","authors":"D. Pfeifer, V. Langen","doi":"10.5772/INTECHOPEN.96389","DOIUrl":"https://doi.org/10.5772/INTECHOPEN.96389","url":null,"abstract":"In this study, we will discuss recent developments in risk management of the global financial and insurance business with respect to sustainable development. So far climate change aspects have been the dominant aspect in managing sustainability risks and opportunities, accompanied by the development of several legislative initiatives triggered by supervisory authorities. However, a sole concentration on these aspects misses out other important economic and social facets of sustainable development goals formulated by the UN. Such aspects have very recently come into the focus of the European Committee concerning the Solvency II project for the European insurance industry. Clearly the new legislative expectations can be better handled by larger insurance companies and holdings than by small- and medium-sized mutual insurance companies which are numerous in central Europe, due to their historic development starting in the late medieval ages and early modern times. We therefore also concentrate on strategies within the risk management of such small- and medium-sized enterprises that can be achieved without much effort, in particular those that are not directly related to climate change. We start this study with a general overview of the UN sustainable development goals and their implementation in the financial sector world-wide, with a major focus on climate change aspects of investments in a lower carbon economy and economic support of underdeveloped countries that were prevailing until very recently. Although the insurance sector can be considered as a particular branch of the finance industry there are several particularities which need a separate consideration. In the first place, insurance provides a protection of individuals and companies against severe material and non-material losses. Therefore the insurance premiums must be invested safely, in particular under actual insurance regulations like Solvency II. But the insurance industry is also faced with new emerging risks due to climate change, in both the life and non-life sector. Moreover, the European development of insurance regulation has very recently focused also on other sustainability aspects than those related to climate change. We discuss this aspect of risk management in a separate section of this study. Finally, we discuss in detail appropriate strategies how small- and medium sized insurance companies in Europe can handle the new challenges of insurance supervision without too much effort. Our suggestions are mainly driven by own experiences from practice.","PeriodicalId":246744,"journal":{"name":"Risk Management [Working Title]","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116033076","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}