The roots of OR can be traced back many decades, when early attempts were made to use a scientific approach in the management of organizations. However, the beginning of the activity called operations research has generally been attributed to the military services early in World War II. Because of the war effort, there was an urgent need to allocate scarce resources to the various military oper…
Risk management issues in the banking sector do not only have greater impact on bank performance but also on national economic growth and general business development. The bank’s motivation for risk management comes from those risks which can lead to underperformance. This study focuses on the association of risk management practices and bank financial performance in Nigeria. Secondary data s…
Forensic accounting–expert witnessing is not a new discipline, but few accounting textbooks exist to present a broad view of the profession of forensic accounting–expert witnessing. Books do exist on special subparts of it, including the determination of damages, business valuations, general discussions of fraud investigations, or other limited areas of forensic accounting. Books devot…
This workbook addresses the issues of Understanding Change in the Workplace. Should you wish to extend your study to other Super Series workbooks cov- ering related or different subject areas, you will find a comprehensive list at the back of this book.
Risk Management introduces, illustrates, and analyzes the many aspects of modern risk management in both financial institutions and nonbank corporations. It consolidates the entire field of risk management from policies to methodologies as well as data and technological infrastructure. It also covers investment, hedging, and management strategies. The shift to flexible exchange rates in the…
This is the second edition of our book that is designed as an introductory text in financial accounting. What sets it apart from dozens of other books with that basic aim is that this book is not set in any one national context. Consequently, instead of references to national laws, standards or practices, the main reference point is International Financial Reporting Standards (IFRS). Never…
This workbook addresses the issues of Solving Problems. Should you wish to extend your study to other Super Series workbooks covering related or different subject areas, you will find a comprehensive list at the back of this book.
The Hamlyn Trust came into existence under the will of the late Miss Emma Warburton Hamlyn, of Torquay, who died in 1941 at the age of eighty. She came of an old and well- known Devon family. Her father, William Bussell Hamlyn, practised in Torquay as a solicitor for many years. She was a woman of strong character, intelligent and cultured, well versed in literature, music and art, and a lover …
Over the past decade the Basel Committee on Banking Supervision (the Basel Committee) has released a number of consultative documents discussing the management and supervision of the interest rate risk inherent in a bank’s balance sheet1. The Committee’s most recent release on this topic forms part of the proposed New Basel Capital Accord (the New Accord), which comes into effect in 200…
This workbook is designed to be used in conjunction with the author’s free online video tutorials. Inside this workbook each chapter is divided into learning modules (subsections), each having its own dedicated video tutorial. View the online video via the hyperlink located at the top of the page of each learning module, with workbook and paper or tablet at the ready. Or click on the Int…
Distributed applications with dynamic computing and I/O demands benefit greatly from simultaneous access to shared data from multiple servers, particularly if performance continues to scale nearly linearly when new applications and servers are added to the mix. Symantec’s primary motivation in developing the Cluster File System (CFS) has been to meet the file storage requirements for this hig…
The European Network and Information Security Agency (ENISA) is an EU agency created to advance the functioning of the internal market. ENISA is a centre of excellence for the European Member States and European institutions in network and information security, giving advice and recommendations and acting as a switchboard for information on good practices
This tutorial has been prepared for the beginners as well as advanced learners who want to deal with computers. This tutorial is also very useful for the undergraduate students of computer science, engineering, business administration, management, science, commerce and arts where an introductory course on computers is a part of curriculum. After completing this tutorial you will find yourself a…
as the United states considers developing risk-based transportation asset management (taM) plans, agencies will need to understand risk and how it can be used to improve decision making in asset management programs. this is the first of five reports that define risk, explain risk management and examine their application to taM both in the U.s. and abroad. this first report provides an overview…
The objectives of the present study are to better understand the mechanisms of major accidents in the present dynamic and technological society. From this understanding, guides to improved strategies for industrial risk management are sought. It is important to consider carefully the present changes in a modern society when planning for industrial risk management. We are facing a period o…
This project was commissioned by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), which is dedicated to providing thought leadership through the development of comprehensive frameworks and guidance on enterprise risk management, internal control, and fraud deterrence designed to improve organizational performance and governance and to reduce the extent of fraud in…
This study integrated concepts from upper echelons, group process and social cognition theories to investigate how demographic diversity and group processes influence strategic consensus within the top management team (TMT), where strategic consensus is defined as the degree to which individual mental models of strategy overlap. Data from 76 high-technology firms in the United States and Ir…
This article explores how top management teams can increase the robustness of their strategies by attending to important concepts emerging from the stakeholder literature. Analysis of three themes emanating from this literature leads to the development of a method composed of three techniques which elaborates how stakeholder management concepts can be applied in practice. The research, which sp…
As noted, fraud is any intentional act or omission designed to deceive others, resulting in the victim suffering a loss and/or the perpetrator achieving a gain. Regardless of culture, ethnicity, religion, or other factors, certain individuals will be motivated to commit fraud. A 2007 Oversight Systems study5 discovered that the primary reasons why fraud occurs are “pressures to do ‘whate…
This paper builds upon prior work conducted by Joint Forum working groups in the area of risk integration and aggregation 1 and aims to explore the progress that financial conglomerates have made in identifying, m easuring, and managing risk concentrations on a firm-wide basis and across the major risks to which the firm is exposed. In December 1999, the Joint Forum published its …
In Why Does College Cost So Much? and The Innovative University: Changing the DNA of Higher Education from the Inside Out, the authors describe some key factors affecting decision making in higher education today.1 Due to increases in the value of higher education to economic competitiveness and upward mobility, sustained increases in the cost of higher education, growing scrutiny and demands f…
In Chapter 8 we introduce multiple state models, which generalize the life– death contingency structure of previous chapters. Using multiple state models allows a single framework for a wide range of insurance, including benefits which depend on health status, on cause of death benefits, or on two or more lives. In Chapter 9 we apply the theory developed in the earlier chapters to proble…