The major Swedish banks have been affected by digitalization in the financial sector, where FinTech has contributed with new technological opportunities. The banks that partner with FinTech companies can develop effective and innovative solutions for both companies and individuals. However, the banks' cooperation with FinTech companies has resulted in various risks, mainly cyber and operational risks. The actors investigated were Handelsbanken, SEB and Swedbank. The purpose of the study is to analyze and investigate the relationship between banks and FinTech companies. With a focus on cooperation and competition as well as whether there are any potential risks that may arise in the relationships.  In order to answer the purpose, semi-structured interviews have been conducted with representatives from the banks as primary data collection. Secondary data have also been used, such as banks' annual reports and scientific articles. The theoretical frame of reference is important in relation to the research questions and the chosen theory of cooperation and competition is crucial for the purpose of the study. The results showed that all banks saw collaborations with Fintech companies as an opportunity to streamline their systems and develop services beyond their own capacity. However, these collaborations were different, where Handelsbanken avoided external collaborations unlike SEB and Swedbank. Finally, the study concluded that all banks experienced increased exposure to risks because of the emergence of FinTech.

The thesis is concerned with application of Decision Support Systems and Business Intelligence as a tool for decision-making support into processes of operational risk management in insurance company to improve them and reach a higher corporate performance.The goal of the thesis is to analyze a theory for a support of a process improvement design with the mentioned reach and to develop a design of improved operational risk management processes in a particular insurance company. The mean to reach goals is through-out a literature and articles research regarding a process improvement, decision-making, models and technologies of DSS and BI, and risk management. The theoretical framework is then used as back-bone for implementation of a practical part of innovated processes design. The thesis offers the analysis of an area of risk management processes improvement via DSS and BI in an insurance company that has been researched relatively little, but whose principles can be used for improvement projects in different areas too. A department of operational risk management in a certain insurance company obtains a complete design of innovated processes including DSS / BI application support specification which respects modern techniques of process improvements involving specific methods of decision-making quality. For the same department a part of the design was implemented -- Knowledge management system, that can be fully used. Introductory part of the thesis is concerned with techniques of business process improvement and its alignment with corporate performance. The next chapter describes specifics of operational risk management processes. In the third one models, techniques, information technologies of Decision Support Systems and Business Intelligence disciplines are analyzed. The practical part of the text starts with strategic analysis of the insurance company, proceeds with operational risk management processes analysis and reaches the design of innovated processes involving DSS and BI application support. Benefits of designed processes' changes are verified. In the conclusion a certain process change is accepted for the implementation and its results are described.

Made available in DSpace on 2016-04-25T18:40:09Z (GMT). No. of bitstreams: 1 Jose Geraldo Falcao Britto.pdf: 5869611 bytes, checksum: 14b5d85dd3ea95c71c04d75b9b9691c0 (MD5) Previous issue date: 2015-07-16 / As of 2010, the main publicly traded organizations have been going through an improvement process of disclosing with transparency the results of their operations that involves the improvement of financial statements and supplementary reports, by adopting the standardization process promoted by the International Accounting Standards Board and International Financial Reporting Standards (IASB / IFRS). It also includes the disclosure of operational risks or operations to meet the new legislation will be effective on January 2016 (CVM Instruction 552). This process has promoted adaptive approach and adoption of new practices of reporting financial and accounting information, as well as has promoted the way the organizations manage their internal processes and operational controls. Especially in financial, banking and insurance sectors that fund productive activities, and motivated by the improvements of due diligence analysis of their customers and borrowers, they have better framed the analysis and identification of operational risks of organizations and are also following the changes promoted by the Organization for Cooperation of Economic Development (OECD). In this way, this study aimed to monitor, update, and analyze the current Organizational practices with regards to their Sustainability Operational Risk reports and the levels of compliance compared with existing risk management framework through structured interviews. To analyze the practices of organizations it has been done 02 studies, using primary data (survey made with organizations employees) and secondary data (financial statements, published integrated reports of sustainability risks). To better support the study, an open survey was conducted (primary data) with companies that are part of ABNT (Brazilian Association of Technical Standards and CEE63 committees - Risk Management), where the results showed that the organizations, for instance, Petrobrás, Netshoes, Inmetro, Furnas, Syngenta, Empresa RBS communication, Sabesp among others, have operational risks management practices and they are consistent with the criteria established by the framework, and they are in implementation phase and in constant process improvement. After applying the sample selection criteria (not probability) and the secondary data, the company named Fibria Celulose has been selected through the analysis of its ISE sustainability reporting, financial statements and integrated risk reporting (years 2013 and 2014 ), and this meets concept terms as well, by contemplating norms/standards and frameworks (standards ISO 26001, 16001, 31000), and is, as described in its own published reports, in preparation phase to meet new requirements of Securities and Exchange Commission (CVM). These processes of adapting organizations, the new requirements recently summarized in the standardization of Accounting practices; the disclosure of risk indexes; the materiality of operational risks; the certification of products/management systems of risk/sustainability and adoption of Environmental & Social Accounting are shown as a new phase of observation of the economic activities in Brazil / A partir do ano de 2010, as organizações, principalmente de capital aberto, vêm atravessando um processo de aperfeiçoamento do processo de divulgação e transparência da divulgação de resultados de operações, que envolve a melhoria das demonstrações contábeis, e de relatórios complementares, a adoção do processo de uniformização das práticas contábeis promovidas pelo International Accounting Standards Board e International Financial Reporting Standards (IASB/IFRS), também pela divulgação de Riscos operacionais ou de operações para atendimento à nova legislação que entrará em vigor a partir de janeiro de 2016 (Instrução CVM 552). Esse processo tem promovido adaptações e adoções de novas práticas de relatos de informações financeiras e contábeis, bem como tem promovido a forma com que as organizações gerenciam internamente seus processos e implementado suas formas de controles operacionais. Principalmente o setor financeiro, bancário e de seguros, que financiam as atividades produtivas, motivados pelo aperfeiçoamento dos processos de análise de riscos de seus clientes e tomadores de empréstimos, tem aprofundado sua forma de análise e aperfeiçoado as práticas de identificação de riscos operacionais das organizações, e acompanhando as modificações promovidas pela Organização para cooperação do desenvolvimento econômico (OCDE). Desta forma, e por este cenário, o estudo teve o objetivo de acompanhar, atualizar e analisar as práticas organizacionais de relatos de Riscos Operacionais de sustentabilidade, e de pesquisar as práticas através de entrevistas estruturadas sobre o grau de aprofundamento frente aos frameworks (padrões) em Gestão de Riscos estabelecidos. Foram Realizados 02 estudos utilizando dados primários (pesquisas diretas com usuários das organizações) e secundários (demonstrações contábeis, relatos integrados de riscos de sustentabilidade divulgados) como forma de analisar as práticas das organizações. Para fundamentar o estudo, foi realizada pesquisa aberta (dados primários) com empresas participantes da ABNT (Associação Brasileira de Normas Técnicas e comitês CEE63 de Gestão de Riscos), onde os resultados demonstraram que as organizações pesquisadas como, por exemplo, Petrobras, Netshoes, Inmetro, Furnas, Syngenta, Empresa RBS de comunicação, Sabesp, entre outras, possuem práticas de Gestão de Riscos Operacionais coerentes com os conceitos estabelecidos por frameworks, estando em fase de implantação e em constante aperfeiçoamento interno dessas práticas. Após aplicados os critérios de seleção de amostras (não probabilísticos), e o estudo de dados secundários, foi selecionada a empresa FIBRIA Celulose, através de análise de relatórios de sustentabilidade ISE, demonstrações contábeis e Relato integrado de riscos (dos anos de 2013 e 2014), e demonstrou atender em termos conceituais, por contemplar os aspectos constantes em normas e frameworks do tema (normas ISO 26001, 16001, 31000), e está, como descrito nos próprios relatórios divulgados, em fase de preparo para atendimento de nova exigência da Comissão de Valores Mobiliários (CVM). Este processo de adaptação das organizações e de novas exigências, resumidas recentemente na padronização das práticas contábeis, na divulgação de índices de riscos e de materialidade dos riscos de operações, da certificação de produtos e sistemas de gestão em Gestão de Riscos e sustentabilidade e adoção de Contabilidade Ambiental e Social, apresenta-se como uma nova fase de observação da atividade econômica no Brasil

Made available in DSpace on 2016-04-25T18:40:23Z (GMT). No. of bitstreams: 1 Luiz Fernando Fabbrine Lima.pdf: 1119544 bytes, checksum: 2fc6e3d62d479c91ff20df0ef58db12e (MD5) Previous issue date: 2007-06-20 / The corporate governance proposes guidelines for qthe company management to be put into practice from the high administration to the lowest hierarchical levels through a group of devices, which includes the operational risks management. Such an argument has got an increasing importance in the last years because of the constant losses due to the lack of adequate controls on operational events in financial institutions mainly. Therefore, the mainly codes of corporate governance propose guidelines for the operational risk management. Otherwise we verify some difficulties on the application of these practices of qualitative management of risks due to the lack of successful publicizing methods (benchmark). The problem is finding how to accomplish the operational risk management in order to decrease the losses. This study investigates the qualitative practices of operational risk management (Basel II), which were adopted in financial institutions in Brazil, as well all the main advantages and difficulties found by the managers or improvement to be done. That is why it has been done an exploring research to analyze six financial institutions. The instruments of the present research consisted on the accomplishment of some interviews, the application of questionnaires as well as the analysis of internal documents. The results show that the foreigner institutions settled in Brazil are on an advanced stage in comparison to the national institutions when it refers to the application of auto-evaluating practices of the risks and controls as well as indicators monitoring of operational risks. Among the contributions carried by these practices there are the prioritization and the improvement those critical fragile control processes. There is also the necessity to warrant more independence to the area of operational risks in relation to the other areas of the institution in order to reduce fortuitous interest conflicts and permitting an adequate operational risk management in the financial institutions / As práticas de governança corporativa propõem diretrizes de gestão empresarial a serem praticadas desde a alta administração até os níveis hierárquicos mais baixos, por meio de um conjunto de mecanismos no qual se inclui a gestão dos riscos operacionais. O tema adquiriu importância crescente nos últimos anos, em virtude das constantes perdas ocasionadas por falta de controles adequados em eventos operacionais, principalmente em instituições financeiras. Dessa forma, os principais códigos de governança propõem diretrizes para a gestão dos riscos operacionais. Porém, verificam-se dificuldades na aplicação de práticas de gestão qualitativa dos riscos operacionais, em virtude da falta de divulgação de métodos bem sucedidos (benchmark). A questão é descobrir como efetuar a gestão do risco operacional a fim de minimizar as perdas. Este estudo investiga as práticas qualitativas de gestão de risco operacional (Basiléia II) adotadas em instituições financeiras no Brasil, bem como os principais benefícios e dificuldades encontradas pelos gestores e possíveis melhorias a serem implementadas. Para tanto, foi realizada uma pesquisa exploratória e foram estudadas seis instituições financeiras, tendo como instrumento de pesquisa a realização de entrevistas, a aplicação de questionários e a análise de documentos e relatórios internos. Os resultados mostram que as instituições estrangeiras no Brasil estão em um estágio mais avançado em relação às instituições nacionais na aplicação de práticas de auto-avaliação de riscos e controles e no monitoramento de indicadores de riscos operacionais. Dentre as principais contribuições trazidas por essas práticas têm-se a priorização e o aprimoramento de processos críticos com controles frágeis. Porém, há a necessidade de garantir uma maior independência da área de riscos operacionais, em relação às demais áreas da instituição, a fim de minimizar possíveis conflitos de interesses e permitir uma adequada gestão do risco operacional no cotidiano das instituições financeiras

Actualmente la cadena logística de las exportaciones de uvas frescas es una de las más complejas en las exportaciones de productos perecibles debido a las distintas etapas por las que transcurre este producto. Según PROVID (2020) en la campaña de exportación 2019-2020, Perú exportó 55 variedades de uva fresca al mundo, siendo los principales importadores Estados Unidos y China. Debido a la complejidad de la cadena logística de estos productos, existen mayores riesgos operacionales para las empresas exportadoras peruanas. Se consideran riesgos operacionales a que aquellos provocados por fallas humanas o en los procesos que suceden en el día a día en las empresas. Por lo tanto, el objetivo de la presente tesis es encontrar la relación entre los riesgos operacionales y la cadena logística de las exportaciones de uva fresca hacia Estados Unidos durante el periodo 2016 a 2020. Se considerarán las siguientes dimensiones como parte de la variable independiente Riesgos Operacionales: (i) Riesgos de Aprovisionamiento, (ii) Riesgos Tecnológicos, (iii) Riesgos de Producción y (iv) Riesgos Organizacionales. La investigación se desarrolló bajo un enfoque mixto de diseño correlacional. Para el análisis cuantitativo se realizó 49 encuestas a ejecutivos de diversas agroexportadoras que conforman nuestra muestra de estudio. Asimismo, para el análisis cualitativo se realizó 12 entrevistas a expertos de empresas agroexportadoras, instituciones gubernamentales como PROMPERU y asociaciones como ADEX y AGAP. Finalmente se llegó a la conclusión que las dimensiones de la variable riesgos operacionales están relacionadas con la cadena logística de las exportaciones de uva fresca del Perú hacia Estados Unidos. / Currently, the logistics chain for fresh grape exports is one of the most complex in the export of perishable products due to the different stages through which this product passes. According to PROVID (2020) in the 2019-2020 exporting season, Peru exported 55 varieties of fresh grapes to the world, the main importers being the United States and China. Due to the complexity of the logistics chain for these products, there are greater operational risks for Peruvian exporting companies. Operational risks are considered to be those caused by human failures or in the processes that occur on a daily basis in companies. Therefore, the objective of this thesis is to find the relationship between operational risks and the logistics chain of fresh grape exports to the United States during the period 2016 to 2020. The following dimensions will be considered as part of the independent variable Operational Risks: (i) Procurement Risks, (ii) Technological Risks, (iii) Production Risks and (iv) Organizational Risks. The research was developed under a mixed method with a correlational design. For the quantitative analysis, 39 surveys were carried out with executives from various agro-exporters that make up our study sample. Likewise, for the qualitative analysis, 12 interviews were conducted with experts from agro-exporting companies, governmental institutions such as PROMPERU and associations such as ADEX and AGAP. Finally, it was concluded that the dimensions of the Operational Risks variable are related to the logistics chain of fresh grape exports from Peru to the United States. / Tesis

Syfte: Syftet med uppsatsen är att undersöka hur små- och medelstora svenska företag anpassar sin riskstyrning till följd av coronapandemin och vilka risker som företagen upplever varit mest betydande för sin verksamhet under pågående pandemi. Vidare är avsikten att undersöka vad som påverkar vilka åtgärder som vidtagits. Metod: En kvantitativ undersökning med deduktiv ansats där en webbaserad enkät använts för att undersöka hur små- och medelstora svenska företag anpassar sin riskstyrning till följd av kriser och vilka risker som företagen upplever varit mest betydande för sin verksamhet under pågående pandemi. T-tester och korrelationsanalyser har använts för att analysera resultaten och testa hypoteser som formulerats utifrån befintlig teori på forskningsområdet. Resultat: De undersökta företagen har primärt påverkats av volatila råvarupriser, utmaningar när det kommer till att säkerställa kontinuerlig materialtillgång samt att kunna få tillgång till rätt kompetens till verksamheten. De undersökta företagen har därutöver upplevt att deras ekonomiska resultat har försämrats under coronapandemin. Samtliga nollhypoteser antas i studien. Däremot har studien likväl kunnat påvisa förändringar i de undersökta företagens riskstyrning, däribland att företagen ökat antalet möten de håller om risker och att de ökat antalet leverantörer som de använder sig av för samma typer av varor i de fall då de upplevt störningar i försörjningskedjorna. Företagen som hade upplevt ökade störningar i försörjningskedjorna hade också ökat sina lager och avsåg så också i hög utsträckning göra efter coronapandemins slut. / Purpose: The aim of the thesis is to investigate how small and medium-sized Swedish companies adapt their risk management as a result of the corona pandemic and which risks the companies feel have been most significant for their operations during the ongoing pandemic. Furthermore, the intention is to investigate what affects what measures have been taken. Method: A quantitative survey with a deductive approach where a web-based survey was used to examine how small and medium-sized Swedish companies adapt their risk management as a result of crises and which risks the companies experience have been most significant for their operations during the ongoing pandemic. T-tests and correlation analyzes have been used to analyze the results and test hypotheses formulated based on existing theory in the research area. Results: The companies surveyed were primarily affected by volatile raw material prices, challenges when it comes to ensuring continuous material supply and being able to gain access to the right skills for the business. In addition, the companies surveyed have experienced that their financial results have deteriorated during the corona pandemic. All null hypotheses are adopted in the study. However, the study has nevertheless been able to show changes in the survey companies' risk management, including that the companies increased the number of meetings they hold about risks and that they increased the number of suppliers they use for the same types of goods in cases where they experienced supply chain disruptions. The companies that had experienced increased disruptions in the supply chains had also increased their stocks and intended to do so to a large extent after the end of the corona pandemic.