Utilizing information technology (IT) to enable new organizational capabilities to achieve near-term objectives and long-term sustainability is a top priority for many business leaders seeking to maintain or increase market share. However, organizational leaders face significant challenges to their strategy execution because the percentage of challenged IT projects has remained relatively static for decades. The purpose of this qualitative case study was to explore risk management strategies used by 7 purposely selected IT project managers (PMs) from a pharmaceutical company located in the northeastern United States who have effectively managed IT project performance by using risk management strategies, leading to the successful delivery of an IT project. The conceptual framework that guided the research was actor-network theory. The data collection included semistructured interviews and the collection of internal organizational risk registers and other project risk management documentation. An inductive content analysis followed the procedures outlined in Malterud's systematic text condensation strategy, yielding the following major strategies to increase IT project performance: performing knowledge management, promoting a positive risk culture, utilizing an existing risk management framework, and performing risk-related communication. The implications for positive social change include the potential to help IT PMs deliver the expected business value on time and within budget, which, in turn, may enable pharmaceutical companies to improve the quality of life of afflicted individuals and populations in need of safe, economical, and innovative therapies.

L'activité bancaire comporte nécessairement certains risques. Or, face au risque, le refus possède fondamentalement une vertu protectrice et est source de sécurité. Parce que le banquier est le premier à s’exposer aux risques, il semble naturel que la matière bancaire soit dominée par un principe de liberté, liberté de contracter, liberté d'entreprendre, liberté de prendre des risques et, partant, liberté de refuser. Toutefois, une propension du banquier à se surprotéger se révèlerait nocive pour le public, le refus étant naturellement source d’exclusion économique et sociale. En effet, il est impossible de nier le caractère indispensable des services bancaires pour tous les acteurs de la société. La liberté de refus du banquier doit donc être tempérée par la recherche d’un équilibre entre sa propre protection et la protection de sa clientèle réelle ou potentielle. De cette recherched’équilibre résultera alors une restriction certaine mais délimitée de sa liberté de refus de sorte qu'il sera, dans certaines hypothèses, débiteur d'un devoir de ne pas refuser. Dès lors, la liberté demeure le principe auquel il est dérogé par exception.Pour autant, le banquier n'est pas seul à prendre des risques. En effet, les contrats bancaires comportent des risques supportés par les cocontractants mais également par leurs créanciers, pourtant tiers aux contrats. C’est pourquoi, les cocontractants, souvent moins rompus que le banquier aux risques inhérents aux opérations de banque, et les tiers, ignorant généralement l’existence de ces risques, méritent d'être protégés. La recherche de sécurité pourrait alors prendre la forme d'une obligation au refus à la charge du banquier. Or, toute obligation au refus porte une atteinte évidente aux libertés du banquier et de ses cocontractants que seule la protection de l'intérêt général est véritablement en mesure de justifier. Toutefois, s’il existe, en droit positif, des hypothèses obligeant le banquier à refuser certaines opérations trop risquées, il semble qu’une obligation au refus en matière de crédit soit difficile voire impossible à dégager. Du reste, une telle obligation, pour morale qu’elle paraisse, ne serait pas souhaitable en ce qu’elle pourrait avoir pour conséquence de porter atteinte aux intérêts qu’elle prétendrait protéger. / Banking Business is subject to specific risks. Against these risks, the banker’s refusal seems to be an adequate means of protection and security.Since the banker is the first to expose himself to those risks, it seems natural that banking law is governed by a principle of freedom: freedom of contract, entrepreneurial freedom, freedom to take risks and consequently freedom to refuse. However, a banker’s tendency to overprotect himself would turn out to be detrimental to the public as such refusal can be a source of social and economic exclusion. Indeed, it is absolutely impossible to deny how vital the banking services are for all society actors. The banker’s freedom of refusal shall therefore be tempered by the search for an appropriate balance between his own protection and his existing or potential customers’ protection. Thus, certain and defined limitations to the banker’s freedom of refusal should result from this search for balance so that, under certain circumstances, a duty not to refuse could be imposed on the banker. In any event, freedom remains the principle while exceptions may be justified.Furthermore, the banker is not the only one to take risks. Indeed, banking contracts involve risks borne by his co-contractors and by their creditors, even though they are third parties to the agreement. That is why the co-contractors, often less experienced than the banker regarding the risks attached to bank operations, as well as the third parties to the agreement who are unaware of the existence of such risks deserve in this respect to be protected. The search for security could take the form of a refusal obligation imposed on the banker. However, as any obligation of refusal infringes on the banker’s and his co-contractors’ freedom, only the protection of the general interest would actually be able to justify such infringement. Though, even if there are indisputable assumptions where such an obligation of refusal exist under positive law, it appears that a general obligation of refusal shall be difficult, if not impossible, to identify. Such an obligation, although deemed moral, is undesirable as it could result in affecting the interests it sought to protect.

Purpose - The purpose of this thesis is to advance the understanding of risk exposure and management for different roles in business ecosystems. The following research questions have been derived to fulfill this purpose: RQ1: Which risks are different business ecosystem roles exposed to, and in what way? RQ2: How can business ecosystem actors mitigate risks? Method – A single case study has been conducted on a business ecosystem surrounding the development of autonomous cars in the EU. An abductive and qualitative approach has been applied, which allowed the combination of existing literature and new empirical findings as to the foundation for building new theory. Data was collected through 21 semi-structured interviews and analyzed through comparison between codes on risks, roles, and risk mitigation strategies. Findings – The already existing literature on business ecosystem risks was confirmed and nuanced. On top of this, two new risks were found, disintermediation risk (the risk of being fully or partially excluded from the ecosystem) and accountability risk (the risk of being responsible for other business ecosystem actors output to a third party). The findings also declare that risks vary between actors, but also due to other factors such as investment in the ecosystem and an actor's relative size to other actors. Finally, suggested risk response strategies for each risk were derived. Theoretical implications - We have contributed to the literature on risks within business ecosystems by adding two new risks: disintermediation risk and accountability risk. We have also contributed to the overall literature on business ecosystems by combining the two sub-streams risks in business ecosystems and roles in business ecosystems. In addition to the theoretical implications for the business ecosystem literature, we have contributed to the risk management literature by applying it in the new context of business ecosystemsto extend the applicability of the risk management literature. Practical implications - Our findings shed light on how risks are distributed between different roles and can therefore provide guidance in this issue. The current study also contributes to the understanding of how risks vary with respect to other factors than roles, which could be valuable knowledge for managers. Finally, practical guidance on how risks can be mitigated is presented which is valuable for any actor in a Business ecosystem.

"November 2002." Bibliography: leaves 73-80. Identifies main sources of farming risk in the Upper Eyre Peninsula as climate variability and financial risk. Finds that farmers manage risk by having high equity and off-farm investment, using gross margin analysis, having farm management deposits, diversifying varieties, minimizing tillage, relying on experts for grain marketing and keeping stock for high price periods.

近一、二十年來衍生性金融商品交易是國際金融市場上成長最快的活動，而且金融環境的國際化、自由化及金融商品不斷的創新，未來全球衍生性金融商品的交易將大幅成長。惟從事衍生性金融商品交易的風險極高，如未能有充分理解或良好管理，可能會影響到投資績效。本文從租稅風險的角度，來探討租稅在衍生性金融商品投資理財活動中所扮演的角色。 一、租稅對風險承擔的影響 租稅能從兩個層面影響風險承擔。第一，它可能影響家計（或機構）的資產結構決策，因而影響資金供應的可能性；其次，它可能影響企業及個人的實質投資決策。從租稅效果來看，隨著風險性資產需求的財富彈性小於、等於或大於一，比例財富稅將使分派於風險性資產的資產結構比例上升、不變或下降。而所得稅的效果則可從兩方面來看： 1.安全性資產報酬等於零 社會風險承擔隨租稅而上升，私人風險承擔則不變。 2.安全性資產報酬為正時 風險性資產需求的財富彈性有一臨界值，以致社會風險承擔將隨其值之降低而上升，隨其值之提高而下降。故除非財富彈性很大或持有其間很長，社會風險承擔將因所得稅而提高。 二、不對稱課稅對從事避險險性交易意願的影響 避險性交易課稅規定左右著企業從事避險性交易的意願，本文從兩種租稅制度來探討，第一種制度為對稱性課稅，第二種制度為不對稱性課稅。 1.在對稱性課稅制度下，不管風險中立或趨避的公司，皆選擇從事避險性交易。 2.在不對稱性課稅制度下，不管風險中立或趨避的公司，皆選擇不從事避險性交易。 三、課稅原則 衍生性金融商品的稅務處理主要集中在所得稅與營業稅，也就是說主要涉及到直接稅及間接稅。 1.直接稅的課稅原則 所得稅之課徵對受教育年限與工作意願都有負面影響，而影響工作意願的效果有二：一為代替效果；第二為所得效果。而租稅的產生會使活動由課稅區域移動到非課稅區域，或由高稅率區域移動到低稅區域。 2.間接稅的課稅原則 以雷姆斯法則說明，為了極小化所有租稅課徵所造成的無謂損失，必須使每一種租稅的課徵所造成每一種財貨需求量減少的比例均相同。進一步推論可得：為使無謂損失最小，稅率與需求彈性必須成反比。 四、參考各國關於衍生性金融商品的課稅規定，尤其是稅法較完備的美國，作為我國制定稅法的參考。因為衍生性金融商品與現貨市場本質、特性皆不相同，所以財稅單位在規範衍生性金融商品的稅務處理時，應該另外制定一套適合衍生性金融商品特性的稅法，以減少不必要的爭議與麻煩。 五、建議 1.稅法的制定除要達到公平、中立目標外，亦要參考國際慣例。世界各國對於期貨交易等衍生性金融商品多課徵所得稅，很少有國家課徵交易稅。如果我國無法免除交易稅的話，其稅率應避免高於證卷交易稅率，以免影響從事衍生性金融商品的交易意願。 2.衍生性金融商品交易所得之課徵比照證所稅停止課徵。如果比照國際慣例課徵衍生性金融商品交易所得，恐怕會發生像民國七十八年因課徵證卷交易所得造成股市崩盤。因此，既然已經有了交易稅，就不必再課徵衍生性金融商品交易所得，以免對市場開放造成衝擊。

<p>Background: Risk Management plays an important part of the enterprises strategic business activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in the IT systems. IT is the tool for businesses future progress and growth and therefore a source of risks. For managing these risks standards and frameworks are needed. To what extent are information security standards and frameworks used in Swedish organizations? Are information security integrated with operational Risk Management?</p><p>Purpose: The purpose of this study is to identify the Risk Management regarding information security in the studied organizations and to recognize the priority of information security.</p><p>Method: The main part of this study is based on case studies including four Swedish organizations, with the purpose to identify the Risk Management regarding information security in these organizations. The study is also added with a complementary survey carried out on Large Cap corporations on the Nordic exchange. The later survey will create a more general apprehension.</p><p>Conclusions: Findings shows that the Swedish organizations have realized the importance of standards and frameworks and the accompanying benefits. The main elements for using standards and frameworks are - better control, identification of business opportunities and gained security. The findings also suggested that the organizations should invest more resources in integrating information security with Risk Management and on the executive management involvement.</p>

<p>This study examines the possible incompatibility between environmental conventions and agreements promoting international trade. More specifically, it aims at discussing the Precautionary Principle and the WTO agreements on trade and how they might contradict each other on the international arena. The study focuses on the international trade with genetically modified organisms and discusses probable needs of reformulating the principles and/or conventions concerned if these are to function as tools of equal importance when handling environmental problems through policy making. The controversy is illustrated through a case-study of a trade dispute where the conflicting principles: the Precautionary Principle and WTO agreements on trade are involved, namely a dispute where a formal complaint to the WTO by the US, Canada and Argentina about the European Community supposedly applying a de facto moratorium on genetically modified organisms had the final outcome of the European Community being found to contravene international trade rules. The study concludes that actors on the international arena are still opinions apart concerning the way to perceive possible risks connected to biotechnology and genetically modified organisms. This incongruence is also found to apply to the status of the Precautionary Principle as a rule of international law as well as to which of the conventions that were applicable to the concerned dispute.</p>

The current international monetary system is very different from that of a few decades ago. Many of the old restrictions that had been placed on currency and capital movements between countries have fallen away in favour of a much more liberal international payment and investment system. The global financial arena is now characterized by greater currency instability, volatility and heightened financial risks. Exchange Rate risk is one of the complex topics in the economic world. Since there are so many factors in the financial market that influence a country's currency value, it becomes very risky for importers, exporters and portfolio investors to be involved in the international trade and financial markets. The purpose of this study is to gain an understanding on how the major economic indicators have an impact on the decision-making of the importers, the exporters and investors, to further influence the volatility of the Rand; and to provide various hedging and arbitraging strategies to reduce foreign exchange rate risks. The layout of the study is based on six chapters. Chapter 1 focuses on the background and scope of the study, mainly explaining the reasons, objectives and methodology of this study. An historical overview takes place in chapter 2, where a number of different exchange rate systems will be discussed. Chapter 3 reviews different exchange rate theories in order to support the empirical study in the next chapter. Chapter 4 focuses on an investigation and comparative study on how foreign investments and trade with developed countries have an impact on currency values and visa-versa. A number of management strategies for reducing exchange rate risks are introduced in chapter 5. Chapter 6 is the summary and conclusion of the research. / Thesis (M.Com. (Economics))--North-West University, Vaal Triangle Campus, 2009.

Internet har gett konsumenten en ökad marknadsöverblick, detta har gjort det möjligt för konsumenten att tidseffektivt jämföra varor och priser. Detta innebär att dagens konsument är betydligt mer välinformerad. Medvetenheten om en stor och komplex marknad innebär ett högt engagemang och upplevda risker med köpet som följd. Det höga engagemanget innebär att man som konsument bland annat söker information för att reducera sina upplevda risker. Syftet med denna uppsats är att minska luckan i teorin om konsumenters riskreducerande informationsbeteende då de genomgår köpprocessen i ett högengagemangsköp. Ett annat syfte blir att se vilka faktorer kring informationssökning som är viktiga i ett högengagemangsköp på en högteknologisk marknad 2006. Frågeställningarna rör hur informationskällorna används idag, vilka källor som har störst utvecklingspotential och hur denna utveckling borde se ut. Datainsamlingen har skett genom åtta stycken djupintervjuer med studenter från olika fackhögskolor inom Högskolan i Jönköping. Studenternas köp av bärbar dator de senaste sex månaderna har fungerat som underlag för samtalet. Resultatet av studien visar att de ekonomiska och funktionella riskerna upplevts vara mycket omfattande för våra respondenter. Priset och krav på en viss funktionalitet har varit klart tidigt i köpprocessen, funktionalitetskravet har under köpets gång översatts från behovsbeskrivningar till teknisk specifikation. Översättningen har mestadels inneburit omfattande informationssökning på Internet, vilket i många fall inneburit att respondenten engagerat personliga källor för värdering av informationen. De ekonomiska och funktionella riskerna har varit aktuella växelvis under köpprocessens olika faser. Många upplevelser kring informationssökningen präglas av ineffektivitet. Det icke kommersiella intryck information från jämförelsesajter på nätet och personliga källor ger ser vi ha en stor potential att kunna utvecklas. Detta genom att både i butik och på Internet aktivt arbeta med konsumenternas referenspunkter. Lösningsorienterad information med fokus på att bygga relationer och förtroende har enligt studiens resultat utvecklingsmöjligheter både på Internet och bland säljare. / Today Internet has given consumers a greater possibility to have a more complete view over the range of products on a market. This has made it possible to in a time effective way compare products and prices. A greater amount of perceived risks when purchasing a high involvement product is one result of the consumers awareness of a large and complex market. To reduce the risks, that high involvement purchase in hazes, the consumer is in a greater need of information The purpose with this essay is to reduce the gap in the theory about consumers risk reducing information behaviour when following the buyer’s decision process in a high involvement purchase. Another purpose is to identify which factors that is important when seeking information during a high involvement purchase. The ambition with this study is to explain how different information channels are used today, which channels that has the best potentials and how the development of these should be done. Interviews with eight different students from Jönköping University underlie the result of this study. During the six latest months these students have purchased a laptop, this purchase has been the starting-point for the interviews. The result shows that the economical and functional risks are those that have been most frequent perceived among our respondents. Requirements concerning price and functionality where also those things that the respondents early in the buyer’s decision process hade a clear opinion about. Functional requirements was in the beginning spoken out as to solve certain needs. These needs have been translated to technical specifications during the process. This translation has been signified with a lot of time spent on seeking information on the Internet. It has also engaged personal contacts with friends etc for valuation of information. Many experiences of information seeking shows on inefficiency. The non-commercial impression that personal contacts and Internet pages, with product comparison, has given is something that we mean should be taken to account in a larger scale. This could be done by actively working with the consumer’s frame of references to the product. Information that is solution orientated, on Internet and from sellers, and which has the ambition to build long term relations has from this reports result shown to have great possibilities for development.

Background: Risk Management plays an important part of the enterprises strategic business activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in the IT systems. IT is the tool for businesses future progress and growth and therefore a source of risks. For managing these risks standards and frameworks are needed. To what extent are information security standards and frameworks used in Swedish organizations? Are information security integrated with operational Risk Management? Purpose: The purpose of this study is to identify the Risk Management regarding information security in the studied organizations and to recognize the priority of information security. Method: The main part of this study is based on case studies including four Swedish organizations, with the purpose to identify the Risk Management regarding information security in these organizations. The study is also added with a complementary survey carried out on Large Cap corporations on the Nordic exchange. The later survey will create a more general apprehension. Conclusions: Findings shows that the Swedish organizations have realized the importance of standards and frameworks and the accompanying benefits. The main elements for using standards and frameworks are - better control, identification of business opportunities and gained security. The findings also suggested that the organizations should invest more resources in integrating information security with Risk Management and on the executive management involvement.