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The study explores the legal consciousness of young people in the context of COVID-19 pandemic, concerning the management of personal relationships vis-à-vis the legal regulation enacted by the Italian government. We aim to account for the forms of legality that have granted to sustain, criticize, engage, and resist the law, and to understand the mechanisms that contributed to shaping specific experiences of legality. We refer to a theoretical framework based on legal consciousness, the Neo-Bourdieusian approach to moral judgment and Douglas’s theory of risks. Based on the analysis of 70 narratives, our findings show different ways of experiencing the law by young people. Different recurring narratives can be identified: individual translation, trust in procedure, fatalistic claims, and cooperative criticism. These narratives are not fixed attributes of individuals but recurring repertoires of perceptions and practices that emerge from specific interaction contexts where pre-reflective dispositions and conscious deliberation intersect.

Copyright of Al Bashaer Economic Journal is the property of Al Bashaer Economic Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Canadian Journal of Hospital Pharmacy / Journal Canadien de la Pharmacie Hospitalière is the property of Canadian Society of Hospital Pharmacists and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Risk management has played an important role in Quebec’s health and social services organizations for several years. This process is based on two guiding principles: the just culture and the no-blame concept, and is an integral part of the Act respecting healthcare and social services. However, for all its usefulness, the current risk management process has certain limitations and criticisms. To overcome these weaknesses, the association of organizational ethics with the risk management process represents an interesting option. The use of organizational ethics concepts and tools overcomes the limitations of risk management and even optimizes it. Both are organizational processes with many common objectives and links, and both provide tools for decision-making. The combination of organizational ethics and risk management broadens the scope of risk management. To enable the best possible optimization, an analysis grid is proposed, and recommendations are made for the inclusion of ethics in risk management.

Disaster management systems have been using digital communication channels for a decade now. While the utilization of digital platforms and smartphone applications enhances the dissemination of knowledge about risks, social networks seem to offer a promising avenue for addressing the issue of citizen engagement during emergencies. However, prior to the 2020 pandemic crisis, little action appeared to have been taken to actively involve citizens. This article aims to explore the role of digital technology in reshaping risk communication and citizen engagement in disaster management. In 2018, we conducted a survey in the Île-de-France and Brussels-Capital regions to assess citizens' expectations and the impact of territorial communication strategies on their perception of risks. Our results suggest that digital technology contributes to disaster management in two key ways: through official communication before and during crises, and by facilitating citizen involvement during crises. Nonetheless, our analysis reveals that while digital technology allows for the proliferation of information channels to reach a wider audience, it does not facilitate the establishment of a bottom-up approach, the revision of risk-related knowledge, or the enhancement of citizen understanding of their role in disaster management.

Through the project, an idea is implemented, based on several interconnected steps. The project is composed of several elements, without it cannot exist, mandatory elements that complete the project, by means of a well-developed project management. Thus, a link is created, positive or negative, between the elements of the project, which are interdependent and cannot exist one without the other. The present research is part of a broad analysis of the elements of project management, however, for the present research only two elements of the project were considered, namely risk management and performance, in order to discover the relationship created between them, the influences and effects on a project. It will also aim to outline some solutions to maintain, strengthen or improve, if necessary, the relationship between the elements of the project subject to the current research: risk management and project performance.

The development of risk management at enterprises in Ukraine is a young and insufficiently studied phenomenon. The high importance of timely detection, assessment and risk reduction activities are being more and more important in the period of economic instability. The new conditions in which shipping companies operate make it necessary to investigate the implementation of risk management, to determine models of its application at certain stages of the enterprise’s existence. Risk management issues are considered as an integral part of the company’s management system. They are organically integrated, starting from the company’s philosophy, its policies, and ending with business plans and day-to-day activities. Anticipated determination of types and characteristics of possible risks, timely control of risk situations at an enterprise contributes to clear definitions of systemic actions that have a positive impact on the financial and economic stability of enterprises, helps to specify the choice and substantiate rational decisions based on the adaptation of modern risk management models.

Machine translation (MT) and post-editing (PE) have become increasingly important in the professional language industry in recent years. However, not every translation job is suitable for MT and there are many options for carrying out translation/post-editing projects, e.g. no PE, light PE, full PE, full PE plus revision or translation without MT assistance. In 2019, we published a decision tree for post-editing projects (Nitzke et al. 2019) that aimed to take all considerations into account and guide the stakeholders in charge of deciding whether a job is suitable for MT and PE and, if so, what kind of quality assurance might lead to fit-for-purpose translations. To empirically test our decision tree model now, we developed a semi-structured interview with 21 questions and a scoring task addressing stakeholders who work with MT projects and have to make the decisions which are essential to our model. The interview was carried out with 19 interview partners. In the article, we discuss the interviews’ findings against the background of our model. Further, we present qualitative findings on strategic decisions, risk considerations, as well as the value of translation, working conditions and job profiles. Finally, we present our revised model motivated by the empirical findings.

The supply chain has gained prominence in recent years, both in specialized literature and in economic practice, being defined and analysed as an operational component of the behaviour of economic actors, both those with global activities and those with localized activities. The main aspects related to this thematic area are associated with complex concepts that have a quantifiable economic impact in terms of money, time, quality, and competitiveness. Supplier selection has become a matter of strategic partnership within global supply chains enabling customer performance and competitiveness, thus increasing supply chain leaders’ awareness to develop and implement complex tools and metrics for supplier comparison before business award, one of the representative being net present value comparison. Net Present Value is defined as the sum of the investment's expected cash inflows and outflows discounted back to their present value at a company-agreed risk-adjusted rate. This study is focused on showing how an assessment of comparative net present values can clarify a business case and improve the decision making process towards a particular supplier selection, together with meeting project budget, internal targets, financial risk assessment, and strategic planning.

Copyright of Journal of Academic Finance is the property of Academic Finance Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The field of supply chain management has experienced heightened complexity in the context of globalization, giving rise to many difficulties pertaining to transparency, traceability, and efficiency. Blockchain technology has emerged as a possible option to mitigate these challenges by offering a secure and unalterable ledger for documenting transactions and events across the supply chain. This study investigates the integration of blockchain technology with simulation and optimization methodologies in order to boost the level of transparency in supply chain operations. This study aims to explore the possibilities of simulation and optimization models provided by blockchain technology in enhancing transparency inside the supply chain. It focuses on the tracking and verification of the flow of items, information, and cash. The aforementioned statement underscores the advantages of blockchain technology, specifically in terms of facilitating real-time data sharing, maintaining tamper-proof records, and employing decentralized consensus methods. The research paper provides an exposition of case studies and practical implementations of blockchain-enabled simulation and optimization across diverse sectors. These examples serve to demonstrate the potential of this methodology in detecting inefficiencies, mitigating risks, and improving overall supply chain efficacy. The aforementioned instances demonstrate how enterprises can acquire a competitive advantage through the utilization of blockchain technology to augment transparency and optimize their supply chain operations.

This article scrutinizes oil companies’ ability to manage risks through the prism of the economic, sociological, and Political Science literature, notably the concept of Risk Society. It focuses on the example of environmental risks in light of the ongoing sustainable energy transition’s deep decarbonization goal, whose success hinges on shifting oil companies’ risk-reward relationship to a less favorable terrain. It is shown that, while oil companies could actively shape the risk-management institutions they interacted with throughout much of the 20th century, shipping accidents and society’s perception of the activity’s risk forced oil companies to growingly comply with rules that are set exogenously. The rest of the article is illustrated by two examples from Brazil’s E&P sector environmental management rules: first, the adoption of SEA practices, and second, a 2013 Cooperation Agreement between the Brazilian Petroleum Institute and IBAMA. It is argued that as Ecomodernism’s stance growingly moved to a “weak” form, oil companies were reinvited as deliberating parties or had their demands attended by the public hand. During the 2010s, as hybrid governance mechanisms came into the fold in the environmental realm, oil companies had the possibility of reinventing their stance towards actively shaping the risk-management institutions, which they now frame in more environmentally cooperative terms. It is suggested that a renewed risk-managing ability on behalf of oil companies retards the pace of the ongoing sustainable energy transition because it does not occur at the same pace in every country of the world. Hence, the ability to manage risks in a growingly risk-prone world for oil companies not only ensures profitability during oil's phasing out but also aids these companies in repositioning themselves as carbon-neutral players in a world that growingly marches towards renewable energy.

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Copyright of Recherches en Sciences de Gestion is the property of ISEOR and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Management international / International Management / Gestiòn Internacional is the property of Management International and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the Alboran Sea, the Mediterranean coastline of Morocco is exposed to tsunami hazard. The average regional seismicity (≈ 6.6 Mw) may be the direct cause of this phenomenon and may enhance the possibility of occurrence of submarine landslides, a potential indirect source of tsunami. Recent events in the Indian and Pacific Oceans have demonstrated that tsunamis are difficult to predict and devastating. Thus, they constitute a latent threat to the Moroccan coastal population. The present study gathers the first reflections on the exposure of the stakes of the Moroccan northern coastline to contribute to an integrated and dynamic approach of the Mediterranean coastal risks. It analyses the tsunami hazard in the geological context of the Alboran Sea. It also highlights the characteristics of the human occupation of the Moroccan coasts. The Tetouan tourist coastline, the Al Hoceima agricultural plain and the Nador lagoon appear to be the territories most exposed to a potential tsunami. The variety of urban, tourist, agricultural and environmental issues results in an exhaustive diagnosis of the exposure of Morocco’s Mediterranean coastline.

In the coastal towns of Normandy affected by marine flooding, new challenges are imposed on the stakeholders. Indeed, the latter must coordinate these environmental constraints, the complexity of development or protection procedures, while maintaining the attractiveness of the territories. In this context, the social acceptance of risk management projects becomes a fundamental issue that depends on the appropriation of knowledge. Acceptability requires a co-constructed reflection between scientists, decision-makers and populations, the starting point of which is the sharing of a common scientific culture. This is why, beyond the improvement of knowledge, the originality of the REVE Cot project lies in the dissemination of results through virtual reality. The aim is to allow stakeholders to experience historical hazards and those estimated for the year 2100 in a so-called immersive room. In order to determine the contribution of this new technology, a questionnaire was filled in by the stakeholders (50) before and after having lived this experience. A large majority (78 % for the elected representatives) reported feeling more concerned and better able to estimate the extent of sea level rise in their area after having lived through this experience. 98 % of people said that this tool is a good communication tool for the appropriation of knowledge.

Résumé: L'action publique sur les questions de santé environnementale est souvent en décalage avec les connaissances scientifiques. Nous faisons l'hypothèse qu'une partie de ce décalage est due à des limitations dans les lois encadrant les questions de santé liées à l'environnement, limitations portant sur le périmètre des lois comme leur logique de gestion. Nous discutons cette hypothèse en passant en revue certaines lois concernant les contaminants physico-chimiques et la protection des milieux (air, eau de boisson, alimentation). L'examen de ces textes confirme que la plupart sont soit peu explicites et peu contraignants dans leur logique de gestion (cas des lois sur la qualité de l'air, l'eau de boisson et l'alimentation), soit restreints dans leur périmètre d'application (cas extrême de la loi interdisant le bisphénol A des contenants alimentaires, ou de la directive encadrant l'usage des pesticides, qui y interdit les substances cancérigènes, reprotoxiques et les perturbateurs endocriniens, sans que ces dangers soient gérés de la même façon dans d'autres secteurs entraînant une exposition de la population générale). Très peu de lois sont à la fois intersectorielles et fortes dans leur logique de gestion. Il en résulte des décisions peu protectrices de la santé et couvrant souvent un champ très limité. Cet émiettement des lois et cette faiblesse des logiques de gestion ne semblent pas pouvoir être justifiés des points de vue constitutionnels, de la protection des personnes et de l'intérêt de la société. Ils sont peu susceptibles de contraindre l'exécutif à des actions fortes pour protéger la santé, ou d'inciter la justice à des sanctions dissuasives à l'encontre des décideurs qui n'auraient pris de telles actions. Entre autres voies d'amélioration, une logique de gestion s'appuyant sur les classes de danger et qui serait transsectorielle autant que possible apparaîtrait plus efficace ; cette logique est proche de « l'approche générique de gestion du risque » proposée en 2020 par la Commission européenne. Public decisions regarding environmental health issues (or lack thereof) often appear out of step (in terms of timing or of the nature of the action taken) with scientific knowledge. We hypothesise that part of this discrepancy is due to limitations in the laws governing environmental health issues. These limitations may relate both to the scope of the laws and their approach to risk management. We discuss this hypothesis by reviewing some French and EU laws about physical-chemical contaminants and environmental protection (air, drinking water, food) from a public health perspective. Examination of these texts confirms that most of them are either not very explicit and strong in terms of their management approach (in the case of the laws regulating air quality, drinking water or food), or are limited in their scope of application (with the law banning bisphenol A from food containers only as an extreme example, or EU directives on pesticides, which ban carcinogenic, reprotoxic substances and endocrine disruptors without these hazards being similarly managed in other sectors entailing exposure of the general population). Very few laws are both strong in terms of risk management and cross-sectorial. This results in a fragmentation of decisions with limited efficiency with regards to health protection. This fragmentation of laws and weak risk management logics do not seem to be justified from the points of view of the constitution, the protection of individuals or the interests of society. It is unlikely to provide strong incentives for decision makers to better protect health and it impedes strong court decisions against decision-makers failing to protect human health. Among other pathways to improvement, a management approach relying on the concept of hazard classes and transectorial management decisions would appear to be more relevant. This approach is close to the «generic approach to risk management» put forward in 2020 by the European Commission. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Economic Sciences, Management & Commercial Sciences (JESMCS) is the property of Association of Arab Universities and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Natural events that have recently occurred in France (forest fires, flash floods) remind how necessary it is to be able to alert the population in appropriate time and with explicit messages, specifying the nature of the danger in progress and what should be done about it. Deployed in June 2022, the so-called FR-Alert platform will allow the broadcasting of an alert by notification (via cellular broadcasting and via geo-located SMS in 2023), on the phones of people located in real time in the danger zone. However, how do we plan a comprehensible notification, understandable by most people, to keep everyone out of danger in the current situation? This article proposes to answer these ambitious questions, by analyzing the perception of messages tested with a varied public (163 participants), in situation during simulated alerts, and by comparing the results obtained in the different contexts (students and teachers in a university, crisis managers and workers in an industrial-port context), to test if there are standardized or random individual reactions. Even if these early findings need to be confirmed using larger samples, they show the importance of structuring the content of the notification. More interestingly, contextual and social effects emerge, and the latter shall be considered in FR-Alert, if authorities want to send a well-understood message for "most of the people" in the danger area.

The process of implementing information technologies in all areas of economic, political, social life, etc. in the Republic of Moldova has also determined the evolution of cybercrime. New “virtual” dimensions of national infrastructure are being formed, which are becoming more and more important for local and international politics. As a result, in recent years it has been found that computer systems, networks and data are being used more and more frequently for criminal purposes, and the materials that could be evidence of these crimes are also stored and transmitted through these networks by perpetrators. Cybercrime, espionage, propaganda, diversion and excessive exploitation of personal data through electronic communications networks are used as basic tools at all stages of designing a hybrid security threat. Cyberspace-specific threats are characterized by asymmetry and accentuated dynamics and global character, which makes them difficult to identify and counteracted by measures proportional to the impact of the materialization of risks. Moldova is currently facing threats from cyberspace at the address of critical infrastructures, given the increasing interdependence between cyber infrastructures and infrastructures such as those in the financial banking, transport, energy and national defense sectors. The globality of cyberspace is likely to amplify the risks to them by affecting both the sector to the same extent private as well as public. Threats to cyberspace can be classified in several ways, but the most commonly used are those based on motivational factors and the impact on society. In the prevailing conditions cybersecurity is becoming one of the most important areas for ensuring internal security and the effective operation of state institutions in all spheres of social and economic life.

As a result of the analysis of the methods of quantitative and qualitative assessment of the degree of risk, the theoretical and probabilistic approach of Professor V.V. Stolyarov was chosen to assess technical and environmental risk, based on the probabilistic nature of the parameters studied, in relation to road facilities.The allocation of risks within functional subsystems makes it possible to more accurately determine the ways of risk management in practice. As a characteristic of the degree of danger of a road section, the total risk is used as a complex indicator that can occur on this section under the combined influence of all road parameters simultaneously. Along with the discussion of the concepts of risk, the concept of guarantee is introduced. The concepts of guarantees and risks are introduced on the basis of a random variable distribution graph using the example of a normal distribution. In addition to the technical component of the risk, its economic component is also considered.

Risk management is key to improving water quality and ensuring the safety of the drinking water supply. Identifying sources of risk introduces the first phase of risk management is to identify potential sources of water contamination. That can include industrial pollution, accidental spills, agricultural discharges, failing treatment infrastructure, contaminant seepage into water sources, etc. A thorough analysis of the different sources of risk provides a better understanding of the threats to water quality. Once the sources of risk have been identified, it is essential to carry out a risk assessment. That involves analyzing the probability of occurrence of adverse events and the impact they could have on water quality. Tools such as Failure Modes, Effects and Criticality Analysis (FMECA) can be used to assess risk in a systematic way. Based on the risk assessment, preventive measures should be put in place to reduce the likelihood of occurrence of adverse events. That may include implementing good agricultural practices, regulating industrial discharges, regularly inspecting water treatment facilities, continuously monitoring water sources, etc. The objective is to prevent potential sources of contamination and minimize the associated risks. Regular monitoring of water quality is a key component of risk management. That involves collecting water samples at different stages of the water supply process, as well as testing for the presence of contaminants. Having effective monitoring systems in place allows potential problems to be identified quickly and appropriate corrective action to be taken. Despite the preventive measures, it is important to be prepared for possible emergency situations. Emergency response planning should include clear protocols and actions to be taken in the event of water contamination, to minimize public health impacts. That may include alert plans, communication procedures, alternative means of treatment, and coordination with competent authorities. The objective of This article is to conduct a risk analysis related to the drinking water distribution process. Using the HACCP method applied within the Laboratory attached to the water distribution company in northern Morocco, we will focus on the main causes of the risks tainting This process, based on the results the processing of samples in order to guarantee the safety and quality of drinking water in the Larache region and contribute to the efforts to protect water against the deterioration of the quality and quantity due to pollution and waste.

The digitalization of banking services requires a focus on sustainable development as well as the utilization of new technologies. Understanding and predicting evolving customer needs and expectations is a vital objective for banks. This approach enables achieving and sustaining optimal customer satisfaction, leading to the establishment of customer loyalty It is crucial to examine how Industry 4.0 affects the transformation of the banking industry. It is necessary to prioritize finding a balance between competition, innovation, security, and customer satisfaction to ensure sustainable development. This paper aims to explore the implementation of Industry 4.0 technologies in the banking system and increase awareness among researchers and bank managers about these new technologies and the concept of sustainability. Through an analysis of relevant literature, we hope to provide valuable insights. In this regard, it presents a framework studying the critical components for achieving banking 4.0

The construction process generates a huge amount of waste. If not well managed, this amount of waste will cause unnecessary risks for the project construction process in particular and for the environment in general. Therefore, many studies on waste risk management from the construction industry have been carried out. In recent years, BIM technology has been developed and applied a lot in the field of project management. In this study, the authors give a new perspective on BIM application in the field of project management - BIM application in construction waste management in the construction stage. The first part of the paper will present the research method, the literature review of the research. The final result is the result after applying the proposed research process. The final part of the paper will present the results of the study.

The construction industry is one of the leading sectors of the economy of any country today. The research is devoted to accounting and establishing the main patterns in the development of structural elements of risk management in the activities of the construction industry enterprises. Such concepts as risk, risk classification, informatization, the basic principles of developing a risk management system in the activities of enterprises, an investment project and an investment process are considered. The purpose of the article is to study the features and methods of improving the efficiency of construction enterprises based on the development of a risk management system. The object of the study of this article is the construction industry in Russia. The subject of the study is the specifics of the development of a risk management system at enterprises in the construction industry. The purpose of the research is to identify the features, patterns and methods of improving the efficiency of construction enterprises based on the development of a risk management system. The use of information modeling technology allows you to respond to all changes in the external environment, timely manage costs, including the timing of work, which allows you to adjust the progress of production processes in space quickly and time when any types of risks occur at all stages of the life cycle of the object.

This study examines the risk management practices prevalent in the South African construction industry. This was necessitated by ineffective risk management practices in the construction industry, particularly in developing countries such as South Africa. A comprehensive literature review was conducted to establish the risk management practices in use. The study adopted a quantitative research approach that employs an electronic questionnaire to contractors operating in South Africa. The findings suggest that the South African construction industry experiences ineffective risk management implementation, which is impacted by the perception of the risk severity. The study established that contractors face many risks, chief among them high competition in bids, political instability, payment delays, corruption and bribery and an overbearing influence of bureaucratic processes from government-aligned agencies. Furthermore, it was also established that risk management techniques used amongst South African contractors are largely informal with low implementation. It also emerged that risk management implementation is perceived to be an expensive venture that erodes the marginal profits contractors aim to make. Resultantly, risk management practices implementation is low among the contractors. The study recommends that public and private construction clients encourage adopting risk management practices linked to good practice and not based on perceptions of risk severity.

The project delivery process is vulnerable to the contractual relations, roles and responsibilities of clients, contractors and consultants. Scholars view that construction projects are vulnerable to risks and uncertainty when project management fails to integrate stakeholders’ interests and resolve the tension between the stakeholders’ power expectations. This study examines the nature of project risks and uncertainty and the effectiveness of an innovative project management tool (the SAP_PPM system) in mitigating risks and uncertainty in the project delivery process. This study adopts a qualitative research approach that interviews project managers in South Africa to obtain the data to address the study problem. The study found that the failure of projects occurred when project risk and uncertainty resulted in litigation, stakeholders dissatisfaction and project delay. An emergent theory was identified, substantively explaining that using the SAP-PPM system in the project delivery process mitigates project risk and uncertainty because of its usefulness for resource allocation, priority setting, and timely project performance monitoring. Therefore, the study recommends using SAP-PPM to enhance the opportunities and strengths of the project delivery process.

You Many of the construction industries have accepted increasing importance of economic crisis management to control risks. Economic crisis and their management have been critical issues which are related with projects, the construction company and their customers are related with higher chances of risk. The reason for their higher risk is their construction process and activities, their background and their organization. This study is related to economic crisis which immediately taken part in the construction project. The risk in the construction projects is usually identified as an event that highlights objectives of manpower, material and money. The ideas at various levels of construction industries have been collected through literature survey and their results have been analyzed in this paper. From this literature study, the situations influencing economic crisis were studied and recommendation has been expressed to devastate those economic crisis situations.

We live in a digital era. Nowadays almost all accounting and production project information are collected into long electronic spreadsheets that are easily accessible for the production managers so they can extract the data and analyze it according to their needs. In every work project, especially in long project production, IT or manufacturing, there is the need to perform an elaborated risk management, just because there is a gap of uncertainty from the process of planning to the final workflow cost. One main task that often causes problems is the quantitative risk analysis. In this article we will show how to use a well-known standard product, that is easily accessible even to micro entrepreneur – Microsoft Office/Excel. With the help of MS-Excel it will be cost effective and easy to extract the data and create standard risk simulations, which will help managers to take decisions and reduce their risk exposition.

The primary objective of this research is to study the impact of data analytics on reporting quality of forensic audit, a study focussed on auditors in Malaysia. In this research, the researcher intends to discover the impact caused by emerging technology, in particular the data analytics, in audit profession, as audit field is the most complex field where tremendous volume of data, and research is conducted to investigate a certain situation, to report findings. The researcher uses the primary method to conduct the data. In this research, four different variables that causes impact to data analytics usage in forensic audit reporting quality, are tested. The data was collected from forensic audit and accounting service providers, operating around Malaysia. To analyse the findings, statistical tool, Statistical Package of the Social Sciences (SPSS) is used, to further analyse the responses, and to derive at a conclusion relating to impact of data analytics to reporting quality of forensic audits. The findings discovered that all the variables have significant relationship with the data analytics and its impact to the forensic audit reporting quality, among forensic auditors and practitioners in Malaysia. The conclusion has been discussed in this research which caters for and provides confidence and data privacy, for users of data analytic tools for their forensic audit work. This research creates the awareness of the use of data analytics in order to assist forensic auditors in their routine data gathering and analysis, in preparing reports, statistics and trend analysis etc, by saving their efforts and time, to focus more on performing further analysis and findings based on case or audit assignment.

The article discusses the issues of risk management at all stages of the life cycle of nuclear power plants. The definition and classification by types of risks that arise during the stages of the life cycle and operation of difficult objects such as nuclear power plants. Risk is anything that has the potential to affect each stage of a facility’s life cycle, performance, longevity, safety, or project budget. Thus, risk management is the process of identifying, classifying, prioritizing and planning risks. This article not only discusses the identification and classification by types of risks that arise during the construction and operation of such complex facilities as nuclear power plants, but also describes the methods for assessing and managing risks, taking into account the specifics of the construction of nuclear power facilities. There are two methods of risk assessment: quantitative and qualitative. The article describes such Quantitative methods as “Scenario Technology”, “Method - Sensitivity Analysis”, “Diagramming Technique - Tree Analysis”, as well as such Qualitative risk assessment methods as “Assessment of the probability of risk and its impact”, “Evaluation Matrix probability/risk of impact”, “Probability and impact”, “Risk classification and assessment of risk urgency. As a result of the analysis of existing risk management methods at all stages of the life cycle, the following conclusions were drawn: Risk identification can occur at any stage of the life cycle of a nuclear power plant, even after completion of construction work and delivery of the project. The maximum number of risks for all stages of the NPP life cycle should be identified at the stage of Sitting and design. The article proposes the format of the risk register table, provides a risk classification scheme, and develops a risk management flow chart at the stages of the NPP life cycle.

IMC mining company produces gold and silver. In mining operations that are carried out every day in the workplace, there must be dangers and risks. All these hazards are more related to the transport systems and transport used in the mining process. International mining company (IMC) underground mines definitely have operations division jobs with a high level of risk against work accidents, for example, maintenance of transport installations and the systems. Therefore, it is important to identify hazards, risk assessments, and determine the type of risk control in the section where work accidents are found. Hazard Identification and Risk Assessment Determining Control is a prevention program against fatal incidents. Risk Management at IMC is based on the Hazard Identification and Risk Assessment Determining Control (HIRADC) methodology which focuses on managing mining safety risks. This article aims to find out what the potential hazards and risks are contained in the work of the engineering and transport of underground mining division as well as provide preventive measures to reduce these risks.

At a comprehensive, public university in Western Canada, a fourth-year course in risk and safety management was recently made a requirement for all engineering students; depending on their program, students may take this course in their second, third, fourth, or fifth year of their program. As a result of increasing class sizes, this course was shifted from traditional to blended instruction. Since blending and opening this course to students with varying years of undergraduate engineering experience, instructors noted a difference in students’ maturity (e.g., a change in quantity and quality of in-class discussion, questions, participation, student-teacher interactions, and problem solving capabilities) and questioned whether this impacted their interactions with online material. Research examining the impact of blended learning in Engineering has primarily focused on large first-year undergraduate courses; research about blended learning in upper-year engineering courses is sparse. Studies investigating courses with students of varying years of experience in the program are virtually non-existent. Therefore, to better understand students’ interactions with online material during blended learning as connected to years in their program, we examined the relationship between levels of interaction and performance of students by year in program. This study analyzed approximately 2000 students’ interactions with online material and performance across five sections of a risk-management course in engineering. We found that students who had completed more years of their program interacted less with online material than students earlier in their undergraduate careers. Academic performance, on the other hand, was higher for students who had interacted more with online material and slightly higher for students who had completed more years in their program. These results suggest that the delivery of instructional materials may need to be tailored to students’ year in their program. Further implications and areas of future study are discussed. Dans une université polyvalente publique de l’Ouest du Canada, un cours de quatrième année sur la gestion des risques et de la sécurité a été récemment déclaré obligatoire pour les étudiants et les étudiantes en génie. En fonction de leur programme, les étudiants et les étudiantes suivent ce cours dans la deuxième, la troisième, la quatrième ou la cinquième année de leur programme. Suite au nombre grandissant d’étudiants et d’étudiantes dans les classes, ce cours est passé d’un cours traditionnel à un cours en apprentissage hybride. Depuis que ce cours est offert en apprentissage hybride à des étudiants et à des étudiantes qui se trouvent dans diverses années de leur programme et dont l’expérience en génie du premier cycle varie, les professeurs et les professeures ont noté une différence dans la maturité des étudiants et des étudiantes (par ex. changement dans la quantité et la qualité des discussions en classe, questions, participation, interactions entre étudiants et professeurs et capacités de résolution de problèmes) et se demandent si cela a eu des effets sur leurs interactions avec le matériel en ligne. La recherche portant sur les effets de l’apprentissage hybride en génie s’est principalement penchée sur les grandes classes de première année du premier cycle universitaire. La recherche portant sur les cours de génie des années supérieures est peu abondante. Les études de recherche sur les cours où sont inscrits des étudiants et des étudiantes qui se trouvent dans diverses années de leur programme sont pratiquement inexistantes. C’est pourquoi, afin de mieux comprendre les interactions des étudiants et des étudiantes avec le matériel en ligne dans un cours hybride tel que connectées à l’année de leur programme, nous avons examiné la relation entre les niveaux d’interaction et la performance des étudiants et des étudiantes par année du programme. Cette étude a permis d’analyser environ 2000 interactions d’étudiants et d’étudiantes avec le matériel en ligne ainsi que leurs résultats académiques dans cinq sections d’un cours sur la gestion des risques en génie. Nous avons constaté que les étudiants et les étudiantes qui avaient complété davantage d’années dans leur programme interagissaient moins avec le matériel en ligne que les étudiants et les étudiantes qui se trouvaient au premier cycle de leur carrière. Les résultats académiques, par contre, était supérieurs parmi les étudiants et les étudiantes qui avaient interagi davantage avec le matériel en ligne et un peu plus élevés parmi les étudiants et les étudiantes qui avaient complété davantage d’années dans leur programme. Les résultats suggèrent que la fourniture de matériel didactique devrait peut-être être adaptée à l’année dans laquelle les étudiants et les étudiantes se trouvent dans leur programme. D’autres implications et des domaines d’études futures sont discutés.

Unethical behaviour in South African (SA) government organisations is often highlighted in government reports as a root cause to impeding good governance and promoting integrity. Objectives Unethical behaviour in South African (SA) government organisations is often highlighted in government reports as a root cause to impeding good governance and promoting integrity. To address the problem, the study’s primary objective was to evaluate perceptions of ethics risk in a SA government organisation. Theoretical and empirical objectives were identified in order to assist in achieving the primary objective. Prior Work In this article, we examine the perceptions of ethics risk in a SA government organisation, using a combined leadership approach aimed at building an ethical and effective public service. Approach The survey focused on three main areas, which include (1) Ethical culture – How well the organisational culture supports ethical behaviour; (2) Ethics behaviour/ conduct – Specific behaviour or practices that the government organisation may be subjected to and (3) Ethics management – Respondents’ awareness of the ethics management interventions and the perceived effectiveness of the interventions. Results The results reflect the findings according to the themes of ethical culture, behaviour and ethics management factors, thus providing knowledge of factors that contribute to unethical conduct and how they can be avoided. Implications The results of the findings provided knowledge of factors that contribute to unethical conduct and how they can be avoided. Value The key contribution of this study was to provide insight into effective ethics management in government organisations, and to support further improvements.

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Résumé: En santé environnementale, les risques considérés sont souvent associés à de fortes incertitudes. C'est notamment le cas des risques liés aux expositions des enfants, compte tenu de leurs vulnérabilités spécifiques. Du point de vue des parents, ces risques incertains renvoient à des questionnements de nature éthique. Cet article constitue le partage d'expérience d'un père de jeunes enfants ; il s'agit d'une série de questions utilisées comme points de repère dans la gestion des risques incertains au quotidien. Ces questions visent à contribuer à éclairer les choix des parents, et plus généralement de tout encadrant d'enfants, en alimentant leurs réflexions en matière d'éthique. In environmental health, risks are often associated with strong uncertainties. This is particularly true of risks relating to exposure of children, given their specific vulnerabilities. For parents, these uncertain risks raise ethical questions. This article describes the experience of a father of young children; it is a series of questions used as guidance in managing uncertain risks on a daily basis. The questions aim to help parents, and more generally any person with children, make informed choices, by provoking thoughts on ethical matters. [ABSTRACT FROM AUTHOR]

In this paper I want to present the place and role of risk management within an organization in corporate governance. Thus, the risk management of an organization consists of defining the risk, identifying and evaluating the impact and probability of materialization and, subsequently, establishing appropriate ways to manage the significant risks. According to some authors, the risk management of an organization is among the newcomers in the context of the concept of corporate governance, which brings a holistic perspective, as an integrating factor of the parts of a whole, which is the organization. At the same time, it can be emphasized that, according to the standards regarding strategic risk management, risk management should become an integrated part of the way any organization works; and in other ideas, being the basis of management approaches, it should not be separated from the daily activities of any organization. In corporate governance, in any entity, risk management is necessary because both in the company and in the environment in which it operates, there are uncertainties about the nature of the threats in achieving the objectives, or the nature of the opportunities. Any manager must pose the problem of managing the threats, because, otherwise, not reaching their objectives, they would be disqualified, or to take advantage of the opportunities for the benefit of the organization, proving their efficiency. If uncertainty is an everyday reality, then the reaction to uncertainty must become a permanent concern.

The motivation of studying the ways in which the internal audit activity can be improved as well as the impact that this activity has on the decisions of the entity is justified by the complexity of the internal audit field as well as its rapid development. The evaluation of the efficiency and effectiveness of the internal audit function is an important objective of the entity's management, and it must be carried out annually in order to make this function more efficient and to determine the cost-benefit ratio. Analyzing the effective ways of evaluating the performance of the internal audit presented in the specialized literature, two methodological approaches of evaluating the performance of the internal audit were identified: a traditional approach through the structure, quantitative and qualitative indicators, and an approach by the Balanced Scorecard (BS) method, the latter being used in the presented study.

Internal audit plays a particularly important role in supporting decisions within the entity in the context required by the need to overcome the difficulties arising from the occurrence of different risk factors, respectively in order to achieve the proposed objectives and improve the performance of the entity. In the current context, it is the task of internal audit to advise management in decision-making, to optimize the performance of activities, to identify some dysfunctions in the entity’s processes, to inform decision-makers and to propose solutions to address identified deficiencies. In this respect, a key objective is to focus on identifying methods and models for quantitative analysis of the effectiveness of the internal audit function and its effects in providing added value, among them the method of DEA (Data Development Analysis method and linear regression.

Accounting plays an important role in the risk management process. Based on the information provided by it, potential risks can be identified and the company’s exposure to specific risks can be measured. The information provided by the accounting is influenced by the accounting model adopted and the way in which it is presented varies. The Professional Management Accountants’ Corps (CIMA) in London underlines the significant implications of accountants in the risk management process and internal control system of their organisations, professional knowledge adding value to processes (Collier, Berry & Burke, 2007, p. 5). The objective of this study is to create a credit risk assessment model using a number of useful financial rates in the company’s creditworthiness prediction. This will be achieved through a quantitative model designed using real data from companies in operation or bankruptcy and statistical methods specific to the modelling oAf this type of risk. The aim of the research is to provide relevant scientific conclusions leading to an understanding of the relationship between the Romanian accounting model and the assessment of financial risk, how they influence each other, and the importance of knowledge link.

As the roles of states increase, the need for borrowing increase due to insufficient public revenues. Due to the importance of borrowing, debt management becomes more important. Debt management (risk management) is used as a financial and economic policy tool. Another important issue is borrowing with an optimal composition. Debt management has more duties. There are several risk types which are important for developing countries such as rollover risk, liquidity risk, market risk, settlement risk, and operational risk. Measuring market risk is also important. Techniques such as senario analysis, value at risk, cost at risk, stress test and time analysis are used.In this paper, firstly, debt management, risk management, risk types are defined. Taking the effects of risks on political decisions into account, the importance of risk types become more relevant. Secondly, risk measurement techniques are analysed. Here, active and passive debt managemet are important techniques giving detailed information in risk measurement. Risk management includes technical information and control over implementation results. However, developing countries face serious problems in implementing risk management policies due to specific circumstances. That’s why thirdly, the difficulties that the developing countries face in risk management are analysed. Forthly, the regulations in the coordination of debt management and risk management in Turkey are explained. In conclusion, the importance of debt management, the problems that occur in this process and the precautions that are taken against these problems are analysed and a general evaluation of Turkey’s debt management is made.

Risk assessment in the banking system is a practice that helps banks to manage different types of risks they face in the course of their reorganization. While risks adversely affect a bank’s business and devel-opment, within the practice of risk management banks identify the emerging risks, measure and assess them. All these risk management functions are vital to eliminate adverse effects of risks on banking capital and financial outcomes of banks’ operations and can help managers to decide which kind of banking reorganization instruments to choose in order to restore the financial stability of the bank.

Corporate governance has received a lot of attention over the last few years. Major factors contributing to this are a number of major corporate fraud cases and the introduction of new regulations, such as the Sarbanes-Oxley Act in 2002 for American companies and the King II report for South Africa. The attention to corporate governance also leads to attention to information technology (IT) governance because IT plays a vital role in supporting business processes. Information technology governance is a subset discipline of corporate governance, focusing on information and technology and its performance and risk management. Information technology governance is essential to ensure that the National Regulator for Compulsory Specifications (NRCS) gets expected return on investment. Information technology (IT) governance is all about the implementation of processes, structures and mechanisms that enable business to realise value from IT investment. The main objective of this study was to evaluate the impact and effectiveness of IT governance in NRCS. The researcher’s aim was: to examine the effectiveness of IT controls implemented on the NRCS IT systems; the enforcement of IT policies; the alignment of the IT department with business; and accountability of IT management. This study was conducted using a qualitative research design – specifically case study as a research method. A case study allowed the researcher to gather information through interview questions and observation of the target population, which comprises NRCS management, IT personnel and systems. To conclude the study, the researcher has identified factors prohibiting the NRCS IT department to enforce and implement IT governance for NRCS to realise return on investment they made on IT infrastructure. The inferences may be drawn that effectiveness of IT governance can be achieved by training management and IT personnel in IT governance, using approved IT policies and aligning IT strategy with a business strategy.

Fieldwork in risky areas has become a subject of public debate, especially after the murder of the Italian PhD student Giulio Regeni. The essay starts by contextualising the origin and etymology of risk, which is related to the geographical explorations of the modern era, and by outlining the increasing securitisation of contemporary society. It then examines research mobility and protocols of risk assessment and management. The issue of civil liability of academic personnel and institutions is discussed in the light of Italian law. Finally, research and knowledge are approached not just as security matters but in terms of public interest.

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Copyright of Al Bashaer Economic Journal is the property of Al Bashaer Economic Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)