This master‘s final paper formulates problems of the commercial banks‘ credit portfolio risk management. It analyzes theoretical methods to manage credit portfolio risk conducted by various Lithuanian and foreign authors. It also analyses „NORD/LB Lietuva“ bank credit portfolio risk management: principles of credit portolio formation, credit risk management in the process of granting loans, credit portfolio risk management in the process of monitoring, management of default credits and requirements for the credit indemnity. This paper offers ways to impove credit portfolio risk management in the bank. It indicates effective credit risk management organisational structure, effective credit portfolio risk management system and methods to evaluate financial risk and sufficiency of the capital required to cover credit risk.

In the master’s work there are analyzed and systemized various Lithuanian and foreign theoretical and practical researches of risk measures and control researches; there are researched banking risk, importance of liquidity control in commercial banks; formed liquidity risk control of the problems in commercial banks and summarized used methods controlling and setting the liquidity risk. There is properly done liquidity risk analysis and the estimation of AB “Šiaulių bankas”, according to the system of indices of liquidity and testing method during inauspicious circumstances. In the constructive part of the master’s work, there are presented improving possibilities of estimation and control of liquidity risks of AB “Šiaulių bankas”. There was suggested the practicing of the liquidity risk control model, estimation of particular currency liquidity positions (gaps) using liquidity value method (VAR) and practicing variation / co-variation method; the supplement of new participants of the system of liquidity indices.

Audito rizikos įvertinimas yra vienas iš svarbiausių ilgalaikio materialiojo turto audito elementų. Audito rizika – tai rizika, kad audito metu nebus atskleisti melagingi duomenys finansinėse ataskaitose. Auditorius iki numatydamas testus ir procedūras, atlieka audito rizikos įvertinimą ir prognozuoja, kuriame ilgalaikio materialiojo turto apskaitos proceso etape gali būti daugiausia klaidų ir netikslumų. Nuo audito rizikos dydžio nustatymo priklauso audito apimtis, nuoseklumas, įrodymų rinkimas, procedūrų skaičius ir pobūdis. Didėjant auditoriaus atsakomybei prieš informacijos vartotojus, kartu didėja ir ilgalaikio materialiojo turto audito rizika. Todėl labai svarbu skirti pakankamai dėmesio ilgalaikio materialiojo turto audito rizikos įvertinimui. / Audit is attributed to these spheres of activity, for which inevitable risk is characteristic. Every auditor has to analyse himself the size of acceptable risk. Audit volume, consistency, gathering of the arguments, preparing of work documents, number and character of tests and procedures depends on the right accepted audit risk size. Audit risk evaluation is one of the most important elements of audit process. Investigating factors, having influence of audit, it is purposeful to distribute them according two the most important features: 1) according to dependency on auditor (dependent and independent on auditor) and 2) according to the types of audit risks (inherent, control and detection risk). It is important to investigate fixed factors in the early stages of audit.

Šiame magistro darbe analizuojama rizikos sąvoka, apibrėžiama komercinių bankų rizikos valdymo teisinio mechanizmo sąvokos samprata ir išskiriami esminiai šio mechanizmo dėmenys. Autoriaus nuomone komercinių bankų rizikos valdymo teisinis mechanizmas susideda iš: 1) reikalavimų besisteigiančiam bankui tam, kad būtų sumažinta ar išvengta potencialiai nepatikimų subjektų patekimo į finansų sektorių rizikos; 2) rizika pagrįstų reikalavimų bankams, kad bankai savo veikloje įvertintų riziką prieš ją prisiimdami, ir turėtų pakankamai kapitalo, kad apsisaugotų nuo galimų nuostolių; 3) priežiūros, kuri užtikrina, kad šios dvi komercinių bankų rizikos valdymo teisinio mechanizmo dalys praktikoje veiktų sklandžiai ir krizės momentu sumažintų sisteminės rizikos atsiradimo tikimybę ir jos lygį, bei apsaugotų kitus finansų rinkos subjektus nuo galimų praradimų. Autorius analizuoja pagrindinius šaltinius, kurie nustato komercinių bankų rizikos valdymo teisinio mechanizmo gaires: Bazelio bankų priežiūros komiteto priimtus susitarimus dėl kapitalo pakankamumo, kurie yra reguliavimo ir įgyvendinimo nacionalinėje teisėje pagrindas, nustatantis bankų veiklos rizika pagrįstus reikalavimus, bei Europos kapitalo pakankamumo direktyvą, kuri įgyvendina Bazelio susitarimų nuostatas Europos sąjungoje. Kitoje šio darbo dalyje analizuojamas šių tarptautinių standartų ir gairių įgyvendinimas nacionalinėje teisėje Lietuvoje, ieškoma neatitikimų tarptautiniam reglamentavimui ir galiausiai pristatomas... [toliau žr. visą tekstą] / This master‘s thesis analyses the concept of risk in general, defines the commercial banks risk management’s legal mechanism, and elucidates main aspects of this definition. In the view of author commercial banks risk management’s legal mechanism consists of: 1) requirements for establishing bank in order to reduce or avoid the risk of potentially unreliable subjects getting into financial sector, 2) requirements for banks in their practice, so that banks would estimate risk before taking it, and have a reserve funds to hedge against possible losses, 3) supervision, which ensures that these two parts of commercial banks risk management’s legal mechanism would work in practice fluently, and in case of crisis would introduce preventative actions to minimize systematic risk, and losses for other subjects. The author analyses the main sources for creating framework for commercial banks risk management’s legal mechanism in national law: Basel minimum standards for capital adequacy which is the basis for domestic rule-making and adoption procedures, which aligns regulatory capital requirements more closely to the underlying risks that banks face, and European Capital Requirements Directive, which adopts Basel capital adequacy accords. The next part of this master’s thesis deals with national implementation of these frameworks, and looks for imbalance within international regulation, and finaly introduces the risk management in commercial banks, as outcome of previously introduced... [to full text]

Magistro darbe yra suformuluotos Lietuvoje veikiančių komercinių bankų veiklos efektyvumo ir rizikos valdymo problemos. Esant stipriai konkurencijai bankų sektoriuje, bankai priversti daugiau dėmesio skirti veiklos efektyvumo didinimui bei rizikos valdymui. Darbe išanalizuoti ir susisteminti įvairių Lietuvos ir užsienio autorių teoriniai bei praktiniai komercinio banko veiklos efektyvumo ir rizikos vertinimo metodai. Vertinami AB Šiaulių banko veiklos efektyvumo bei rizikos valdymo rodikliai, taikant Bernstein, Du Pont metodus. Hipotezė, kad komercinio banko rizikos valdymo įtaka veiklos efektyvumui priklauso nuo tinkamai parinktos banko valdymo strategijos pasitvirtino pritaikius veiklos efektyvumo ir rizikos rūšių jautrumo analizę. / Of the Master's work is the formulation of commercial banks operating in Lithuania operational efficiency and risk management issues. With strong competition in the banking sector, banks are forced to pay more attention to operational efficiency and risk management. Work to analyze and structure the various Lithuanian and foreign author's theoretical and practical commercial bank efficiency and risk assessment methods. AB Siauliu bank evaluated the effectiveness of the Bank's activities and risk management indicators, the application of Bernstein, Du Pont methods. The hypothesis that commercial bank risk management activities influence the effectiveness depends on proper selection of the bank management strategy to be adaptedto the effectiveness and risks of sensitivity analysis.

The aim of thesis is identification, risk analysis and and following design of technical modification and procedures on field of the low-level mixed wastes treatment. In the first part of the thesis is provided short discusses repository requirements for solidificated wastes in Czech republic. Next are described methods and matrix (including short describes of further high temperatures methods) in point of view of their specifics characteristics and risks given by their. The risks are assessed in three basic categories. The first is influence to human healthy (radiation, dust, etc.). The second is the technical safety which corresponds to level of safety of machinery equipment. The third is the technological safety depending on properties of waste together with matrix. In the next part is described experimental equipment and method for risk evaluation. Sequentially is carried out risk analysis by HAZOP method applicated on proposal of machinery equipment developed for using cement matrix, together with hierarchization of identificated risks. For more serious risks are suggested measures and solutitions for minimization their impacts. In the next part are described carried out experimets and results after implementation some recommended measures.

The diploma work is devoted to the isme of risk management in retailing. The method of SWOT analyse on the ground of interview with management of company Ahold Czech republic, a.s. was used to analyse of risks. Further information gained on the ground of questionnaires among employees of the company were used. There were re-commendations to management of the company set as a result. These recommendations were created in reference to actual trends and posibility of application of risk manage-ment processes with use of IT support and CSR conceptions.

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