Lewellen ¡]1971¡^ proposed merge and acquisition ¡]M&A¡^ activity will change the tax incentives when one enterprise reorganizes its capital structure. In 1986, the empirical evidences provided by Gilson ¡]1992¡^ proved that the Tax Reform Act in U.S. was not only a critical tax incentive in M&A activities but also a superior synergy to the firms. Besides, in Lewellen¡¦s assumption, the alterations of enterprise¡¦s capital structures are the crucial elements of its tax burden, not the tax law itself. That¡¦s why accounting principle cannot be omitted in the research of capital structure. The Financial Supervisory Commission announced Taiwan will apply International Financial Report Standard ¡]IFRS¡^ in 2013. Thus, the tax issues in M&A activities will be vital for the firms due to the upcoming revolution of accounting principle in Taiwan. This document will list the tax incentives and risks after the implementation of IFRS in M&A activities. The tax incentives will not be the major motives in M&A transactions after the implementation of IFRS. If one enterprise actively manipulates the M&A activity for the tax benefits after the implementation of IFRS, the radical transaction will draw the National Tax Administration¡¦s attention and lose the goal of achieving better synergy after the M&A. Generally speaking, tax risks should be the dominant issues in M&A activities rather than the tax incentives. Due to the complicity of the tax law, identification of tax risks will be the most difficult part in the risk management process. This research will propose the concept of the Tax Risk Matrix as an instrument to identify the tax risk. The matrix is composed with the nationality of enterprise, types of transactions and taxation. For example, once the nationality of enterprise and types of transactions are determined, using this matrix can assist the management concerned to identify what kinds of tax risks they might confront. When the risks are anticipated, this research also comes up with a standard operation process for those enterprises involved in M&A as a tool to control the tax risks. For those complex and extensively different tax issues in the M&A transaction, the systematic methods proposed can decrease the tax risks for the firms. Moreover, the firms and the experts interested in M&A can also develop the best practical solutions with this process and bring up more propositions to the unreasonable and ambiguous articles in the tax law nowadays. In conclusion, the tax law should play a neutral role in the M&A activities not the favorable motives.

The melamine incident 2008 was a global food crisis and drew attentions to other potential food safety risks. Although there are regulations and standards for food safety, but one common problem in food risk management is that it lacks on hazard indicators - indicators in ranking of food risk and control. The three algorithms developed in this article were: 1. A distribution fitting algorithm proposed to estimate population parameters for left-censored melamine data under log-normal assumption. 2. A risk index algorithm proposed to screen out food product categories with higher concentration without considering measurement uncertainty. 3. A misjudgment probability algorithm proposed to calculate the probability that food categories containing melamine more than legal limit but classified satisfactory under consideration of measurement uncertainty. The test results on melamine collected from the website of the Centre for Food Safety of Hong Kong are empirically analyzed by the proposed algorithms. The risk index (RI) and the consumer¡¦s risk (CR) of multiple food categories are discussed and compared in details. Based on risk index (RI) and consumer¡¦s risk (CR), we build a risk assessment process to help assess melamine risk and make sample strategy in surveillance programme. The proposed risk assessment process can be applied to other chemical contaminant problems such as plasticizer (phthalate esters) and ractopamine (paylean), etc.

During a risk assessment undertaken in a factory dealing with fiber reinforced plastic products in the northwestern part of Peninsular Malaysia, styrene was identified as the most potential hazard in the factory. It was therefore chosen to focus the rest of the risk assessment on this chemical. The purpose of this risk assessment was to find out which negative health effects styrene could have on the factory workers, especially on the laminators who are dealing daily with styrene at a close range during lamination through hand lay-up. This was investigated theoretically through a literature research and practically through measurements of styrene in the air in the factory. The styrene doses were measured on two occasions at several distances away from the potential sources. These measurements were high compared with dose-response relationships found in the literature and various national occupational exposure limit values with regards to styrene. The calculated risk quotient (RQ) was also greater than one and it is therefore likely that styrene has negative health effects on the workers in the factory. The various negative health effects identified in the literature were then included in a risk matrix were they were ranked according to the probability that they would have a negative effect on the factory workers. Hearing- and colourvision effects were ranked as very likely, effects on the central nervous system and the respiratory system as well as livertoxicity were classified as likely and genotoxicity was ranked as a possible negative health effect. In the future it would be interesting to talk to the current laminators and do health check-ups to see if they are suffering from any of the suggested negative health effects. It would also be interesting to follow them on a longterm basis to see if their health is changing and if this can be linked to the styrene handling in the factory. / Vid en riskbedömning i en fabrik i nordvästra Malaysia identifierades styren som den största hälsofaran för fabriksarbetarna, framförallt laminerarna eftersom de ofta hanterar styren på nära håll. Det valdes därför att fokusera den resterande riskbedömningen just på styren och dess möjliga negativa hälsoeffekter. Syftet med studien var att ta reda på om styren kan ha en negativ effekt på fabriksarbetarnas hälsa. Detta undersöktes teoretiskt genom en litteraturstudie och praktiskt genom mätningar av styrenhalten i fabriken. Vid två tillfällen mättes styrenhalten i fabriken. De uppmätta halterna jämfördes sedan med de dos-responssamband som funnits vid litteraturstudien, samt med olika nationella hygieniska gränsvärden för styren. De uppmätta värdena visade sig vara höga jämfört med de funna i litteraturen. Det bidrog tillsammans med den beräknade riskkvoten som visade sig vara större än ett, till slutsatsen att styren har en negativ effekt på fabriksarbetarnas hälsa. De möjliga negativa hälsoeffekter som identifierats i litteraturen rangordnas med hjälp av en riskmatris enligt sannolikheten att de skulle utgjöra en risk för arbetarna i fabriken. Effekter på hörseln och färgseendet ansågs vara mycket sannolikt, effekter på centrala nervsystemet (CNS) och levern samt irritation av andningssystemet ansågs sannolika och att styren skulle vara genotoxiskt ansågs möjligt. Övriga hälsoeffekter ansågs osannolika eller mycket osannolika. I framtida studier skulle det vara intressant att diskutera med de nuvarande laminerarna och undersöka dem medicinskt för att se om de har påverkats utav några av de förväntade hälsoeffekterna. Det vore också intressant att följa dessa arbetare under en längre tid för att se om deras hälsa ändras på något sätt som skulle kunna kopplas till styrenhanteringen i fabriken.

Los accidentes de tránsito es uno de los grandes peligros que afectan tanto a los individuos y a la sociedad. Cada año, más de 1.2 millones de personas mueren en el mundo y decenas de millones resultan gravemente heridas debido a los accidentes de tránsito. Actualmente, se utilizan diferentes metodologías para evaluar el nivel de seguridad vial, pero estas ya tienen parámetros determinados. Sin embargo, la matriz de riesgo permite agregar todos los atributos necesarios para una mejor evaluación. Dicha matriz se utiliza porque no requiere técnicas especializadas y es de simple aplicación. Para la discusión de los resultados se evaluó una intersección en zona escolar utilizando el iRAP, obteniendo un puntaje de 17.69, equivalente a 3 estrellas. Los parámetros y atributos fueron extraídos del iRAP para la realización de la matriz de riesgos, obteniendo como resultado vulnerabilidad ALTA, peligro MUY ALTO y riesgo ALTO. / Traffic accidents are one of the great hazards that affect both individuals and society. Each year, more than 1.2 million people die in the world and tens of millions are seriously injured due to traffic accidents. Currently, different methodologies are used to assess the level of road safety, but these already have certain parameters. However, the risk matrix allows adding all the necessary attributes for a better evaluation. This matrix is used because it does not require specialized techniques and is simple to apply. For the discussion of the results, an intersection in the school zone was evaluated using the iRAP, obtaining a score of 17.69, equivalent to 3 stars. The parameters and attributes were extracted from the iRAP for the realization of the risk matrix, resulting in HIGH vulnerability, VERY HIGH hazard and HIGH risk. / Trabajo de investigación

The diploma thesis deals with analysis and assessment of risks in testing laboratories, where the work with risks is an unrecognized area. A part of the thesis defines risks according to standard revision 17025:2017. Subsequently, these risks are processed by selected methods, which are used for qualitative and quantitative evaluation. Risks determination in the thesis is based on methods Risk Matrix, Failure Modes & Effects Analysis (FMEA) and Bow Tie Analysis. Introducing possibilities and patterns of described methods to testing laboratories is the main aim of the thesis, this could be a way to increase their chance to get a new accreditation.

[pt] No sistema elétrico de potência podem ocorrer falhas que resultarão na interrupção do fornecimento de energia para os consumidores conectados a esses sistemas. Uma concessionária de energia elétrica deve prestar aos seus clientes um serviço que seja confiável e de boa qualidade. Por isso, o planejamento seguro e eficiente se faz necessário para obter a confiabilidade do sistema elétrico de acordo com as exigências estabelecidas pela agência reguladora do setor, onde caso não sejam observadas pela distribuidora de energia são cabíveis de punições monetárias. O desempenho de um sistema pode ser observado com base no histórico de interrupções, por meio dos indicadores de continuidade. A baixa flexibilidade operativa de subestações aliada à configuração das redes reduz a confiabilidade dos sistemas, causando prejuízos às empresas e aos consumidores por estarem vulneráveis e sofrerem interrupções de energia. O presente estudo é essencial, pois visa identificar métodos e análises apuradas que indiquem os pontos prioritários para manutenções nas redes elétricas. Dessa forma, a dissertação apresenta uma metodologia que identifica os equipamentos e trechos associados aos pontos críticos e de maior impacto em uma rede de distribuição. A partir daí é possível direcionar os serviços de manutenção dos circuitos para os trechos de maior impacto nos indicadores de continuidade de uma determinada região e otimizar o orçamento correspondente. A ferramenta usada para analisar os indicadores é uma matriz de risco, onde os eixos representam probabilidade de ocorrência (reincidência) e impacto corporativo (índice de continuidade) de modo a capturar mais precisamente os pontos para atuações de manutenção prioritária. Desenhada a estrutura da matriz, os fatores de risco identificados são avaliados qualitativamente, em termos de probabilidade e impacto, e posicionado na matriz, indicando seu estado: eminente, crítico, alto, médio e baixo. São analisados dois sistemas de distribuição reais da classe de 13,8 kV, com o objetivo de demonstrar a capacidade da metodologia de encontrar as soluções condizentes do ponto de vista técnico e econômico. Os resultados apontam uma redução dos indicadores de continuidade, colaborando assim na eficaz gestão do sistema elétrico e na mitigação dos prejuízos econômicos associados às interrupções de energia. / [en] Faults can occur in the electrical power system which will result in interruption of the power supply to consumers connected to these systems. An electric power utility should provide its customers with a service that is reliable and of good quality. Therefore, safe and efficient planning is necessary to obtain the reliability of the electrical system according to the requirements established by the regulatory agency of the sector. In case they are not observed by the electrical energy distributor, monetary penalties are possibly applied. The performance of a system can be observed based on the history of interruptions, through the continuity indicators. The low operational flexibility of substations, coupled with the network configurations, reduces the reliability of the systems causing monetary damage to companies and consumers, due to their vulnerability to interruptions of energy. The present study is essential because it aims to identify methods and analysis that detect the priority points for maintenance in the electric networks. In this way, the dissertation presents a methodology that identifies the equipment and sections associated to the critical points of greater impact in a distribution network. Thus, it is possible to direct the maintenance services of the circuits to the segments of greater impact in the indices of continuity of a certain region and to optimize the corresponding budget. The basic tool used to analyze the indices is a risk matrix, where the axes represent the probability of occurrence (recurrence) and company impact (continuity indices), in order to capture more precisely the points for priority maintenance actions. When the matrix structure is established, the identified risk factors are qualitatively assessed in terms of probability and impact, and positioned in the matrix, indicating their state: eminent, critical, high, medium, and low. Two real distribution systems of the 13.8 kV class are analyzed to demonstrate the ability of the proposed methodology to find the appropriate solutions from a technical and economic point of view. The results point to a reduction in continuity indicators, thus contributing to the effective management of the power electric system and mitigating the economic losses associated with power outages.

The thesis is focused on risk management in the selected company STRABAG, respectively its branch of building and civil engineering in the Ceske Budejovice. In the literary review the theoretical knowledge of risk; for example a definition of risk, approaches to risk, classification of risk, is described. Further, in the review the six parts of the risk management process are explained. Finally, the crisis management and planning and risk register are described here. Then follows the characterization and historical development of the organization STRABAG and its branch of building and civil engineering in Ceske Budejovice. This is followed by an assessment of its current state using the company guidelines and standards. To obtain detailed information about risk management in the organization an interview was conducted with the Economic Director of the organization. A questionnaire survey was also carried out. The questionnaire was filled out by the employees involved in risk management in the organization. In the next chapter changes to improve risk management in the organization are proposed. Here you will find an analysis of a real project of the organization with the suggestions for improvement that are recommended in this thesis. Finally, a process map and a training proposal for employees with its detailed quantification are included. The proposed changes should help the company to develop its risk management.

This thesis named Risk Manufacturing Companies in the Field of Human Resources reacts to increasing concern for risks nowadays. The theoretical part is dealing with general definition of risk, is giving examples of risk distinguishing and is implicating a risk factor into a company´s decision. Current theoretical knowledge of risk is connected to human resources area. Risk analysis is focusing on manufacturing process of specific company, specifically for a possible origin of risk situations caused by human factor which are employees. SWOT analysis, Ishikawa diagram, FMEA and risk matrix were used as risk methods. These helped to reveal risks and both preventive and corrective measures were proposed.

Abstract in English, Afrikaans and Sesotho / The study was inspired by the global phenomenon of failure rates of outsourcing ventures; yet, the outsourcing value proposition of 3PL providers is promising and potentially lucrative. The approach of the outsourcing venture was thus investigated, specifically how to align and integrate outsourcing parameters appropriately at the inception of the outsourcing venture in order to attain the benefits brought about by the outsourcing decision over the projected life of the outsourcing venture. To this effect, a strategic decision-making model, with the objective of ascertaining optimal alignment and integration was developed. The model comprises a dualistic development followed by a methodological process path to operationalise the strategic decision-making model. A services continuum (development one) is established, which is a permutation matrix that classifies four aspects of importance (service type, category of 3PL provider, strategic alignment and investment), in order to align the aspects optimally and enable appropriate model application. The services continuum is a conglomeration of nine models:  a capabilities matrix for 3PL provider services;  a framework for evaluating the supply chain role of 3PL providers;  a mathematical model;  a supplier selection and evaluation process;  a presentation of the Hayes–Wheelwright framework;  an outsourcing variables differentiated model;  four categories of the 3PL providers model;  an estimated path model; and  a process integration via survey data collection model. The services continuum was extended for utilisation with risk management practices, and an outsourcing risk matrix (development two) was established. The enablement of the outsource risk matrix is an element review, consisting of three categories: collaboration and integrated planning systems; performance measurement; and broad-based black economic empowerment. The strategic decision-making methodology process path was developed as having three phases, which operationalise the strategic decision-making model. The research was primarily focussed on literature reviews, with the models classified according to the services continuum. To a lesser extent, the research focussed on primary data, which served as model application input specifically for application requirements related to Sasol. The study established a universally applicable strategic decision-making model, as well as the application of the model for Sasol’s outbound (final packaged product) supply chain. / Thuto e ile ya kgothaletswa ke tshebetso ya lefatshe mabapi le maemo a ho hloleha ha ho nyaolwa/ntshuwa ha diprojeke kgwebong; leha ho le jwalo, tlhahiso ya boleng ba ditshebeletso tsa 3PL e a tshepisa ebile e ka ba le hlahiso ya tjhelete e ngata. Ka tsela eo, mokgwa wa ho tswa kgwebong o ile wa phenyekollwa, haholoholo mabapi le ho tsamaisana le ho kenyelletsa maemo a ho ntshetsa pele maruo ka mokgwa o nepahetseng ha ho thehwa kgwebo ya ho ntshetsa pele ho fumana melemo e tliswang ke qeto ya ho ntshetsa pele ka bophelo ba morero wa ho nyaolwa kgwebong. Ka lebaka lena, ho ntshetswa pele mokgwa/motlolo o motle wa ho etsa diqeto, ka sepheo sa ho netefatsa hore ho na le boemo bo nepahetseng le ho kopanngwa ho tsitsitseng. Motlolo ona o na le ntshetso pele e habedi e latelwang ke tshebetso ya mokgwa wa ho kenya tshebetsong tsela ya ho nka diqeto. Tatellano ya ditshebeletso e tswelang pele (ntshetsopele ya pele) e a thehwa, e leng phethoho ya tikoloho e kgethollang dikarolo tse nne tsa bohlokwa (mofuta oa tshebeletso, mokga wa mofani wa 3PL, kemiso ya moralo le matsete), e le ho dumellana le dintlha ka tsela e nepahetseng le ho etsa hore ho sebediswe motlolo hantle. Ditshebeletso tse tswelang pele ke kopano ya dimotlolo tse robong:  bokgoni ba maemo a tikoloho bakeng sa ditshebeletso tsa bafani ba 3PL;  sebopeho sa ho hlahloba phepelo ya tatellano ya ho nka karolo ha bafani ba 3PL;  mokgwa/motlolo wa mathemathiks;  kgetho ya mofani le mokgwa wa o hlahloba;  tlhaloso ya moralo wa Hayes-Wheelwright;  mefuta e fapaneng ya ho nyaola dikarolo tse fapaneng;  ntho tse mene tsa bafani ba 3PL;  mohlala wa tsela ya dimotlolo; le  mokgwa wa ho kopanya ka mokgwa wa ho bokella lesedi la dipatlisiso. Dishebeletso tse tswelang pele di ile tsa atoloswa bakeng sa tshebediso ya mekgwa ya taolo ya dikotsi, mme maemo a tikoloho a kotsing ya boipheliso (ntlafatso ya bobeli) a thehwa. Ho kengwa tshebetsong ha kotsi ya maemo a tikoloho ke ntho e shejwang botjha e nang le mekga e meraro: mekgwa ya ho sebedisana le meralo e kopanetsweng; tekanyo ya tshebetso; le ho matlafatsa bofuma ba batho batsho lehlakoreng la moruo. Mokgwa wa ho etsa diqeto o ile wa ntlafatswa e le o nang le mekgahlelo e meraro, e sebetsang ka mokgwa o motle wa ho etsa diqeto. Phuputso e ne e lebisitswe haholo ditabeng tsa tlhahlobo ya dingodilweng, le dimotlolo tse kgethollwang ho latela ditshebeletso tse tswelang pele. Ho ya ka tekanyo e nyenyane, dipatlisiso di lebisitse tlhokomelong ya lesedi la mantlha, le neng le sebetsa e le mokgwa wa ho kenya letsoho bakeng sa ditlhoko tsa kopo tse amanang le Sasol. Phuputso ena e thehile mokgwa wa ho etsa diqeto tse amohelehang lefatsheng ka bophara, hammoho le ho sebediswa ha setshwantsho sa phepelo ya tlhahiso ya Sasol (thlahiso ya ho qetela). / Dié studie is deur die globale verskynsel van die falingstempo van uitkontrakteringsondernemings geïnspireer; ten spyte hiervan lyk die uitkontrakteringswaardevoorstel van 3PL-verskaffers belowend en is dit potensieel winsgewend. Die benadering wat die uitkontrakteringonderneming volg, is derhalwe ondersoek en in die besonder hoe om die uitkontrakteringparameters by die aanvang van die uitkontrakteringonderneming toepaslik in lyn te stel en te integreer om die voordele te benut van die uitkontrakteringsbesluit oor die geprojekteerde lewe van die uitkontrakteringsonderneming. ’n Strategiesebesluitnemingsmodel wat ten doel het om optimale inlynstelling en integrasie te verseker, is dus ontwikkel. Die model bestaan uit ’n dualistiese ontwikkeling, gevolg deur ’n metodologiese prosesbaan om die strategiese besluitnemingsmodel te operasionaliseer. ’n Dienstekontinuum (ontwikkeling een) is op die been gebring, wat ’n permutasiematriks is wat vier aspekte van belangrikheid (dienssoort, kategorie van die 3PL-verskaffer, strategiese inlynstelling en investering) klassifiseer, ten einde die aspekte optimaal in lyn te stel en toepaslike modeltoepassing moontlik te maak. Die dienstekontinuum bestaan uit ’n versameling van nege modelle:  ’n bekwaamheidsmatriks vir 3PL-diensverskafferdienste;  ’n raamwerk om die voorsieningskettingsrol van 3PL-verskaffers te evalueer;  ’n wiskundige model;  ’n verskafferseleksie en evalueringsproses;  ’n aanbieding van die Hayes-Wheelwright-raamwerk;  ’n uitkontrakteringsveranderlike-gedifferensieerde model;  vier kategorieë van die 3PL-verskaffersmodel;  ’n geraamde baanmodel; en  prosesintegrasie deur middel van ’n ondersoekdata-insamelingsmodel. Die dienstekontinuum is uitgebrei vir gebruik by risikobestuurspraktyke en ’n uitkontrakteringrisikomatriks (ontwikkeling twee) is op die been gebring. Die bemagtiging van die uitkontrakteringsrisikomatriks is ’n elementhersiening, wat uit drie kategorieë bestaan: samewerkings- en geïntegreerdebeplanningstelsels; prestasiemeting; en breë swart ekonomiese bemagtiging. Die strategiese besluitnemingsmetodologieprosesbaan is met drie fases ontwikkel, wat die strategiese besluitnemingsmodel operasionaliseer. Die navorsing het hoofsaaklik op literatuuroorsigte gefokus, met die modelle wat volgens die dienstekontinuum geklassifiseer is. Die navorsing het in ’n mindere mata op die primêre data gekonsentreer, wat as die modeltoepassingsinset gedien het, in die besonder vir die toepassingsvereistes wat op Sasol betrekking het. Die studie het ’n universele, toepaslike strategiesebesluitnemingsmodel daargestel, asook die aanwending van die model op Sasol se uitgaande voorsieningsketting (finaal verpakte produk). / Business Management / D. Phil. (Management Studies)