京都大学 / 新制・課程博士 / 博士(工学) / 甲第24099号 / 工博第5021号 / 新制||工||1784(附属図書館) / 京都大学大学院工学研究科都市社会工学専攻 / (主査)教授 CRUZ Ana Maria , 教授 須崎 純一, 准教授 松島 格也 / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DFAM

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Master's thesis focuses on proposal for the implementation of security measures in the software development company. Theoretical section defines chosen information security terms. Analytical section deals with analysis and assessment of current security situation in the company. Solution proposal contains risk analysis, proposal of security measures for risk treatment and economic evaluation.

Purpose This paper aims to investigate the attributes and information content of risk reporting in two different institutional and regulatory, namely, Canadian and German, settings during the period surrounding the financial crisis of 2008. Design/methodology/approach For a matched sample of manufacturing firms in the period 2006–2010, this study conducts a detailed content analysis of annual reports to assess and compare the volume and patterns of risk disclosures. Panel regressions are used to explore how risk disclosures related to corporate risk proxies and performance indicators. Findings Over the sample period, Canadian and German firms increase the volume but largely maintain the patterns of risk disclosures. Risk disclosures relate to corporate risk proxies but are not incrementally informative to assess firm performance. Originality/value The paper contributes to research on risk reporting by providing detailed cross-country evidence for a period particularly shaped by significant risk. The findings have implications for the regulation and usefulness of risk reporting.

Purpose This paper aims to investigate the attributes and information content of risk reporting in two different institutional and regulatory, namely, Canadian and German, settings during the period surrounding the financial crisis of 2008. Design/methodology/approach For a matched sample of manufacturing firms in the period 2006–2010, this study conducts a detailed content analysis of annual reports to assess and compare the volume and patterns of risk disclosures. Panel regressions are used to explore how risk disclosures related to corporate risk proxies and performance indicators. Findings Over the sample period, Canadian and German firms increase the volume but largely maintain the patterns of risk disclosures. Risk disclosures relate to corporate risk proxies but are not incrementally informative to assess firm performance. Originality/value The paper contributes to research on risk reporting by providing detailed cross-country evidence for a period particularly shaped by significant risk. The findings have implications for the regulation and usefulness of risk reporting.

Text in English / The goals of this research were to explore, describe and explain the crime of associated robbery, which at the time of this study, was a scientifically unknown phenomenon. Associated robbery is defined as “a bank-related robbery (by association) of cash or attempt thereto, committed against a bank client or his/her delegate, at any stage while en-route to or from a bank branch, ATM or cash centre or inside the branch to effect a deposit, or, withdrawal” (SABRIC 2013:4) This robbery is divided into two main categories, namely robbery before cash deposit and robbery after cash withdrawal. As found in literature and also evident in the findings of this study, more incidents and related cash losses are reported from robbery after withdrawal, which is sub-divided into muti scam, money bomb and spiked drink. This study followed an exploratory, sequential, mixed-method research approach where the qualitative phase took place first – followed by the quantitative phase. The topic was firstly explored by collecting qualitative data via in-depth, one-on-one interviews (from a phenomenological point of view) where mutual meaning was sought, as understood by victims of associated robbery. To gather quantitative data, 500 bank clients (i.e. individuals, small business owners and stokvel/saving club members) completed a survey questionnaire. Their perspective on the phenomenon of associated robbery was thus explained and described through the use of descriptive statistics, particularly univariate and bivariate statistical analysis. The most significant contribution made by this study, is embedment of the preventative measures used by the banking industry and other stakeholders such as the SAPS into the Situational Crime Prevention (SCP) and Crime Prevention Through Environmental Design (CPTED) principles approaches. This model is heavily grounded on 12 SCP strategies, namely: access control; deflecting offenders; controlling facilitation; entry/exist screening; formal surveillance; surveillance by employees; natural surveillance; target removal; reducing temptation; rule setting; stimulating conscience; and facilitating compliance. Furthermore, the model emphasises that the combating of associated robberies is a collaborative effort and thus the individual (bank client), the banking industry, the criminal justice system (CJS) and the general public all have to work together in fighting this endemic. The lack of knowledge mainly from a victim’s perspective was identified as one of the challenges faced. However, this presented an opportunity for this study to make a significant contribution to the development of scientific literature. Moreover, the use of opportunity theories to explain the reasons why individuals are victimised placed the phenomenon in the criminological research milieu – thus pioneering a way for researchers who may wish to conduct future research on the same topic. / Criminology and Security Science / D. Litt. et Phil. (Criminology)