Under det senaste decenniet har frågan om riskhantering fått ökat ge-nomslag och det har växt fram ett behov att identifiera, värdera och hantera risker. En stark drivkraft till detta har varit de företagsskandaler som har präglat 2000-talet. Det finns en ständig utveckling inom ämnet och den ligger främst i vad som företa-gen väljer att ta upp som risker och hur arbetsprocessen utformas. Syftet med uppsatsen är att undersöka hur svenska börsnoterade företag går tillväga för att hantera och redovisa sina risker. Vi har använt oss av en abduktiv ansats för att uppfylla syftet med uppsat- sen. För att samla in empiri gjordes sju kvalitativa intervjuer som hade en låg grad av standardisering. Vi har kommit fram till att företagen som medverkade utgår från standar-der, men har utvecklat det till ett eget system. Det finns inget klart förhållningssätt för hur företagens riskredovisning ska se ut, vilket gör att det skiljer sig mellan före-tagen.

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No description available.

The MIT Libraries provide access to databases and electronic journals via the online catalog and the web. The Vera database was created in order to improve public access to a growing number of resources listed on web pages and also to help the staff more easily maintain these pages. Details of the database, called "Vera" (Virtual Electronic Resource Access), are described, including field definitions and how the database is used by both staff and public. The development of the database helped to improve access and made it easier to maintain a growing number of resources. It has also led to many further questions and discussions among the staff of the MIT Libraries about the scope of the OPAC and how tools like Vera should be related to it. / Co published simultaneously in The Serials Librarian, Vol. 41, no. 3/4, 2002, pp. 227-254; and: E-Serials Cataloging: Access to Continuing and Integrating Resources via the Catalog and the Web, ed. by Jim Cole and Wayne Jones, The Haworth Information Press, 2002, pp. 227-254. [PDF version of entire journal issue available for free from Hayworth Press]. HTML version available at <http://www.hennigweb.com/publications/vera.html>

Diplomová práce zkoumá nejdřív funkci a posléze proces řízení rizik v rámci banky z hlediska zejména neoinstitucionální a behaviorální finanční teorie. Nejdřív je analyzována náplň funkce řízení rizik v kontextu maximalizace hodnoty banky. Je dokázáno, že specifický kontext bankovnictví vyžaduje zohledňování celkového rizika aktivit místo pouhé korelace se systematickým rizikem. Rovněž je třeba zohledňovat preference všech stakeholdrů banky a nejenom jejích vlastníků. Z tohoto důvodu se práce dále zaměřuje na trend směřující k integrovanému řízení rizik, který odpovídá na tyto potřeby. Analyzovány jsou zejména koncepty ekonomického kapitálu a podnikového řízení rizik (ERM). V další části práce je zkoumáno smysluplné začlenění procesu řízení rizik v rámci organizační struktury banky v kontextu konfliktních cílů maximalizace zisku a minimalizace rizika. Nesprávné propojení s ostatními bankovními procesy představuje jeden z hlavním problémů efektivního fungování řízení rizik obecně, jako i překážku při implementaci konceptu integrovaného řízení rizik v bankovní praxi. Je ukázáno, že funkce řízení musí mít na jedné straně dosah na strategické řízení banky, na druhé straně musí být transcendentní přes celou strukturu banky. Tyto shledání jsou konfrontovány s bankovní praxí v rámci případové studie.

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In 2014, the Equal Employment Opportunity Commission reported multiple claims of workplace discrimination in the United States; the claims resulted in costly settlements. The purpose of this qualitative, multiple-case study—which used the theory of enterprise risk management as the conceptual framework—was to explore how 4 human resource managers in small-to-medium sized enterprises in the southeastern region of the United States successfully implemented proactive strategies to reduce the financial and legal risk resulting from workplace discrimination. Using Yin’s 5 steps of data analysis along with triangulation of findings from the semistructured interviews, company documents, and websites, the following 4 themes were identified and verified: the need for education, external accountability, formalized policies and procedures, and the barriers to proactive strategies. To reduce risks from workplace discrimination, 3 recommendations for future action by human resources managers were proposed: education, external accountability, and formalized policies and procedures. The findings and recommendations can bridge the gap between small-to-medium enterprise human resource practices and efficacious enterprise risk-management strategies. A diverse workforce can catalyze innovation, increase organizational effectiveness, and thus benefit employers and employees. Communities may benefit by experiencing a culturally representative work environment and lower unemployment for underrepresented populations.

Enterprise risk management (ERM) is a widely studied management control process, representing an important advancement from the traditional methods by which firms control the risks they face. This study steps back from attempts to quantify the relationship between ERM and firm performance. Instead, it explores how non-financial institutions with significant time and resource commitments to ERM configure those resources to effectuate a downside-upside duality as ERM is adopted, using for the first time in ERM research the theoretical lens of ambidexterity as a dynamic capability. This duality is the simultaneous engagement in mitigating existing and emerging risks while pursuing new value contributions from risk management processes. Empirical evidence indicates that the downside-upside duality is asymmetric, and challenges exist in quantifying the upside. The upside value component is most closely associated with raising the level of the risk discourse in firms. This is accomplished structurally by establishing new ERM-focused organizational subunits, and contextually by stretching capabilities. Dynamic capabilities emerge as firms sense, seize and reconfigure resources in the operationalization of ERM to supplant core competencies associated with traditional modes of risk management. Practitioners will gain from this research a richer understanding of the fit, form and function of ERM informed by empirical data and extrinsic theory.

Linear logistic models with relaxed assumptions (LLRA) as introduced by Fischer (1974) are a flexible tool for the measurement of change for dichotomous or polytomous responses. As opposed to the Rasch model, assumptions on dimensionality of items, their mutual dependencies and the distribution of the latent trait in the population of subjects are relaxed. Conditional maximum likelihood estimation allows for inference about treatment, covariate or trend effect parameters without taking the subjects' latent trait values into account. In this paper we will show how LLRAs based on the LLTM, LRSM and LPCM can be used to answer various questions about the measurement of change and how they can be fitted in R using the eRm package. A number of small didactic examples is provided that can easily be used as templates for real data sets. All datafiles used in this paper are available from http://eRm.R-Forge.R-project.org/.