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1
Blume, Pontus, und Filip Ekberg. „Användbarhet vs Integritet : En fallstudie om hur användbarhet påverkar villighet att dela personlig information på Facebooks plattformar“. Thesis, Uppsala universitet, Institutionen för informatik och media, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-447006.
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Increased participation in various social media platforms have led to large amounts of user data being generated, creating an opportunity for businesses that run the platforms to store and sell the data. This has created a situation where users are forced to weigh the benefits of using the platforms against sharing their personal information, which is a risk to their privacy. To address this issue, this study investigates how users weigh usability benefits against the perceived risks of sharing personal information. A case study was conducted on platforms run by Facebook (FP). Data collection was done through interviews and by gathering previous research before the result was analyzed using a qualitative method. The interview questions addressed usefulness, perceived risk and integrity management and were, among other research, formulated from the Technology Acceptance Model. The study made several interesting findings about usefulness, users’ need for integrity and how they perceive and tolerate various risks. Conclusions could then be drawn about how these findings affect users’ decision making process regarding their intention to use FP.
2
MARANGONE, FABIO DE CASTRO. „INTEGRITY MANAGEMENT THROUGH RISK BASED INSPECTION“. PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2005. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=7612@1.
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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIROCOORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR
Neste trabalho apresenta-se um procedimento que envolve técnicas de inspeção baseada em risco (IBR) e adequação ao uso, baseados nas recomendações API 581 e 579 respectivamente, para gerenciar a integridade estrutural de equipamentos estáticos e tubulações sujeitos a perda de espessura por corrosão. O risco de falha de um equipamento é analisado de forma quantitativa através do cálculo da probabilidade de falha (PoF) e da conseqüência de falha (CoF). Uma visão geral da IBR e da análise de risco é introduzida e seus objetivos, vantagens e desvantagens são analisados. A deterioração da parede metálica de equipamentos sujeitos à corrosão causa um aumento da PoF ao longo do tempo. Esse aumento da PoF depende da taxa de dano, da qualidade da previsão da taxa e ainda da eficiência dos métodos de inspeção usados para detectar e quantificar essa taxa. A falha de um equipamento pode resultar em conseqüências tais como danos aos equipamentos vizinhos, danos às pessoas, parada e perda de produção, contaminação do meio ambiente e danos à imagem da empresa. Com base nesse procedimento, desenvolveu-se um programa para o gerenciamento da integridade de equipamentos. Com o programa é possível estabelecer um plano de inspeção para o equipamento, levando-se em conta a eficiência dos métodos de inspeção, com o objetivo de manter o equipamento abaixo de um risco de falha, dado como admissível. Apresenta-se então, um exemplo de aplicação no qual um vaso separador de óleo e gás está sujeito à corrosão interna e corrosão externa. A PoF e a CoF do equipamento são calculadas de forma quantitativa. Um plano para realização de inspeções é proposto, sempre se respeitando os prazos máximos estabelecidos pela NR-13, considerando-se a eficiência da inspeção (interna, externa e teste hidrostático) adequada para detecção e acompanhamento do mecanismo de dano (corrosão interna e corrosão externa atmosférica) atuante no vaso. Verifica-se então que com o plano proposto, consegue- se controlar o risco de falha, possibilitando assim um melhor aproveitamento dos recursos de inspeção. É verificado também se o vaso, na época da inspeção, estará adequado ao uso nas condições de operação estabelecidas.
This dissertation deals with the general concepts of risk and risk based inspection (RBI) and presents a procedure that integrates risk based inspection and fitnessfor- service tools as presented in API 581 and API 579 respectively, to manage the structural integrity of static equipments and piping subjected to a corrosion mechanism. Risk of failure is quantitatively assessed by calculating the product of probability of failure (PoF) and consequence of failure (CoF). Equipment deterioration leads to an increase of PoF along time, which is dependent on damage rate, confidence on rate prediction, and inspection tools effectiveness in detecting and quantifying the damage. The equipment failure may result in some consequences outcomes such as safety and health impact; production losses; maintenance and reconstruction cost; and environmental impact. A computer program to manage the equipment integrity was developed based on the RBI procedure. It allows to design and optimize an inspection plan for the equipment, taking in the consideration the amount of inspection activity and its effectiveness, while maintaining risk under a tolerable level. An application example is developed for an oil and gas separator which is subjected to internal and external corrosion. PoF and CoF are calculated quantitatively. The inspection plan proposed follows the Brazilian regulation concerned to boilers and pressure vessels (NR-13) in what refers to the maximum inspection intervals, considering the inspection effectiveness (external, internal and hydrostatic test) used to detect and evaluate the damage mechanism. It is showed that the proposed inspection plan will maintain the risk of a failure under a certain tolerable level and will provide better application of inspection resources.
3
Selvaratnam, Ratnajothy Maharajendra. „Accounting numbers and the perceived risk class of Hong Kong companies /“. Hong Kong : University of Hong Kong, 1996. http://sunzi.lib.hku.hk/hkuto/record.jsp?B16573122.
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4
Varghese, Smitha. „Anticipatory Batch Insertion To Mitigate Perceived Processing Risk“. Thesis, University of Waterloo, 2004. http://hdl.handle.net/10012/936.
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The literature reviewed on lot-sizing models with random yields is limited to certain random occurrences such as day to day administrative errors, minor machine repairs and random supply due to faulty delivery of parts. In reality however, the manufacturing industry faces other risks that are non random in nature. One example would be yield discrepancies caused by non random triggers such as a change in the production process, product or material. Yield uncertainties of these types are temporary in nature and usually pertain until the system stabilizes. One way of reducing the implications of such events is to have additional batches processed earlier in the production that can absorb the risk associated with the event. In this thesis, this particular approach is referred to as the anticipatory batch insertion to mitigate perceived risk.
This thesis presents an exploratory study to analyze the performance of batch insertion under various scenarios. The scenarios are determined by sensitivity of products, schedule characteristics and magnitude of risks associated with causal triggers such as a process change. The results indicate that the highest return from batch insertion can be expected when there are slightly loose production schedules, high volumes of sensitive products are produced, there are high costs associated with the risks, and the risks can be predicted with some degree of certainty.
5
Selvaratnam, Ratnajothy Maharajendra. „Accounting numbers and the perceived risk class of Hong Kongcompanies“. Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1996. http://hub.hku.hk/bib/B3123527X.
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6
Ferry, Joshua David. „Phosphorus Management in the Agroecosystem: An analysis of knowledge and perceived risk“. The Ohio State University, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=osu1300980591.
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7
Ward, Shannon-Jane. „The consumer-perceived risk associated with the intention to purchase online“. Thesis, Link to the online version, 2008. http://hdl.handle.net/10019/1891.
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8
Shah, Akhtar H. „Examining the perceived value of integration of earned value management with risk management-based performance measurement baseline“. Thesis, Capella University, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3612243.
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Many projects fail despite the use of evidence-based project management practices such as Performance Measurement Baseline (PMB), Earned Value Management (EVM) and Risk Management (RM). Although previous researchers have found that integrated project management techniques could be more valuable than the same techniques used by themselves, these findings do not address the benefits of integrated EVM with PMB created from RM-based Work Breakdown Structures (WBS) that could positively influence project results. The success of a project is partly dependent on accurately forecasting the performance of future states of current projects. The focus of this quantitative descriptive study is to improve current project management knowledge by identifying whether the integration of EVM with PMB created from RM-based WBS adds project value in accurately predicting the future performance of current projects. This study was conducted by surveying project leaders who have had some experience in EVM with project management. The results of this research significantly support the belief that integration of EVM with PMB created from RM-based WBS adds value to a project.
9
Zheng, Siwei Zheng. „Evaluating the Impact of Travel Motivations, Sensation Seeking, Destination Perceived Risk on Consumer Choice“. Kent State University / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=kent1522658096596173.
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10
Shum, Kelly. „Effect of product presentation on mood, perceived risk and purchase intention in internet apparel shopping“. Thesis, University of Macau, 2006. http://umaclib3.umac.mo/record=b1636767.
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11
Mitchell, V.-W. „An empirical investigation of perceived risk in the purchase of planning consultancy by local authorities“. Thesis, University of Manchester, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.386414.
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12
Brüniche-Olsen, Lau. „Perceived risk and entry mode strategies of Danish firms in Central and Eastern Europe“. Lincoln University, 2009. http://hdl.handle.net/10182/1427.
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In his assessment of the theory development within international market entry mode, Cumberland (2006) outlines the importance of devoting more attention to the research linking the theoretical level and the operational level. Other researchers have shown the performance of a firm is highly affected by its internationalisation process and selecting the right entry mode is one of the most critical managerial decisions. Despite many years of interest from researchers, the entry choice strategy area is still considered a frontier issue. Researchers have suggested that managing risk is one of the major strategic objectives for managers of multinational firms. Furthermore, risk is regarded as a key determinant in relation to entry mode choice. Research has found that the various risk variables should be regarded as an integrated measure in relation to entry mode choice and not single measures. By looking at a single risk variable, the firm might analyse the situation incorrectly, which may lead to an incorrect entry mode. This study investigates the relationship between entry mode choice, perceived risk and risk tolerance for Danish firms entering Central and Eastern Europe by using a probabilistic model. The results indicate risk should be regarded as an integrated measure in relation to entry mode. Despite not all risk variables showing significant correlation with entry mode, some relations were found. The preferred model for predicting entry mode included years of CEE experience, number of competitors, cultural difference, consumer taste and future market potential. In addition, the analysis showed that Danish firms generally are relatively risk averse. Regardless of entry mode, the analysis showed that Danish firms regard CEE as politically stable and do not see a potential risk in government involvement in their activities. Furthermore, Danish firms experience relatively high and increasing competition in CEE, however, they indicate the same methods are available for marketing in CEE as in Denmark.
13
Faag, Daniel, und Vendela Sandstedt. „The Unpredictable Financial Environment of Sustainability : A Multiple Case Study Examining Risks Associated with Environmental Sustainability and Its Perceived Impact on Financial Performance“. Thesis, Jönköping University, Internationella Handelshögskolan, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-53000.
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Global warming and environmental impact are topics that have received increased attention in recent years. Research suggests that companies should take more responsibility for this impact. Scholars have expressed contradicting opinions on whether these sustainability initiatives result in new risks and thereby lead to worse financial performance or will benefit the organization. This qualitative multiple case study uses an abductive approach to examine how risks associated with environmental sustainability initiatives are perceived to impact financial performance as well as how these risks can be managed in practice. Based on existing literature on environmental sustainability, risk management, and financial performance combined with interviews conducted with six representatives from three different companies in the Swedish manufacturing industry, a framework is developed. The framework presents a link from sustainability initiatives to risks, which can result in negative impacts on financial performance. The study further shows a positive relation between sustainability and financial performance, indicating that financial benefits can be gained from working with sustainability. Additionally, it is found that sustainability-related risks should be managed differently than business-related risks in organizations. The presented framework therefore indicates a necessity of establishing sustainability risk management strategies. The four main strategies identified were i) creating a shared mindset which allows for understanding of risks in the organization, ii) increasing communication and collaboration across departments, iii) actively working with risk identification to understand its behavior, and iv) establishing constant revision of risk management strategies.
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Möller, Louise, Linnéa Kühne und Anna Nykvist. „Managing Risk When Cooperating With Chinese Partners - A Swedish Perspective in the Pharmaceutical Industry“. Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-153632.
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Pharmaceutical companies experience new challenges in the face of steadily increasing costs for drug production coupled with a decrease in the number of approved drugs. While the pharmaceutical industry remains tentative in Sweden, it is extensively growing in China. Chinese businesses are now on the lookout for foreign experience and know-how in production and R&D. This provides an opportunity for both parties to engage in strategic alliances. Nevertheless, strategic alliances present risks that partner firms need to be aware of. This study investigates how Swedish pharmaceuticals can manage perceived risks when cooperating with Chinese pharmaceutical firms. Through academic journals, two main mechanisms were identified as being of particular influence in the management of perceived risk: trust and control. A qualitative study of nine interviews was conducted in order to determine how Swedish pharmaceutical companies manage risk when engaging in strategic alliances with Chinese partners. Six men and women employed in three different pharmaceutical companies were interviewed along with three experts from the industry. The empirical investigation results in a description of a sequence of trust-enhancing activities and control mechanisms. Network and communication are found to be essential trust-enhancing activities, enabled by a Chinese employee. The study conclusively determines that a Chinese connector is the key in the management of perceived risk.
15
Lee, Ho-Young. „EXAMINING TOURIST NON-PURCHASE INTENTION OF PEER-TO-PEER ACCOMMODATION: IMPEDING FACTORS AND PERCEIVED RISKS“. UKnowledge, 2018. https://uknowledge.uky.edu/mat_etds/14.
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With increasing trust and utilization of the Internet, the sharing economy is emerging in the tourism and hospitality marketplace. This study focused on tourist non-purchase intention to use peer-to-peer accommodation. To explore the non-purchase intention, the relationship between perceived risk and tourist non-purchase intention to use peer-to-peer accommodation, as well as the relationship between impeding factors and perceived risk were tested. The study employed survey data (N = 280) gathered from active adult U.S travelers who have never used peer-to-peer accommodation before and have no intention to use peer-to-peer accommodation in future. The results showed that six impeding factors (i.e., lack of trust, perceived cognitive effort, perceived cost, perceived safety and security, perceived service quality, perceived cleanliness) had significant effects on tourists’ perceived risks. Two perceived risks (i.e., Performance Risk, Psychological Risk) had significant effects on tourist non-purchase intention. Based on the results. both academic and practical implications are provided.
16
Li, Zhan. „Western media corporations' risk and strategies in post-WTO China“. Connect to this title online, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1100671766.
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Thesis (Ph. D.)--Ohio State University, 2004.Title from first page of PDF file. Document formatted into pages; contains xii, 209 p.; also includes graphics. Includes bibliographical references (p. 171-181).
17
Li, Xiaolin. „An Empirical Examination of Factors Affecting Adoption of An Online Direct Sales Channel by Small and Medium-Sized Enterprises“. Kent State University / OhioLINK, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=kent1214531897.
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18
Sun, Fang. „ECONOMIC CONSEQUENCES OF SFAS 158“. Diss., Temple University Libraries, 2011. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/114458.
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Business Administration/AccountingPh.D.
In this dissertation, I investigate the economic consequences of Statement of Financial Accounting Standards No. 158 (SFAS 158). SFAS 158 requires firms to move pension funding status from the footnotes to the balance sheet. Moving pension funding status from a footnote to the balance sheet improves the transparency and understandability of pension accounting, however it at the same time increases the pension liability recognized and decreases the shareholder's equity reported for firms with underfunded pension plans. I investigate whether firms take actions to mitigate the impact of SFAS 158. I also examine whether the market perceptions of the risk and cost of capital differ because of SFAS 158. I first find that while firms reduce the non-pension debt to equity ratio to minimize the cost of SFAS 158, they did not use discretionary accruals to offset the impact of SFAS 158. One interpretation of these findings is that firms' potential responses to the rule depend on the costs and benefits associated with that discretionary behavior. While accrual manipulations do not affect either real operations or cash flows, aggressive accrual manipulations can increase the probability of a qualified opinion from auditors, and financial penalties from regulators (SEC litigation). In contrast, real activity manipulation is more opaque than accounting earnings management, making it more difficult to detect by shareholders, SEC regulators, or auditors. I then find that the market perceived risk proxied by total equity risk increased after SFAS 158. However, I fail to find that the increased total equity risk is generally priced by the equity capital markets. Further analysis indicates that bond spread yield decreases after SFAS 158 for firms with underfunded pension plans, suggesting different behavior of debt investors and equity investors. This finding might be explained by the rich information environment specific to the debt market. Compared with the equity market, the debt market includes mainly sophisticated investors. Sophisticated investors have access to more firm-specific information than other investors. Given their access to potentially more informative data, the debt market response to SFAS 158 is different from the equity market. This dissertation contributes to the debate regarding the effectiveness of the pension accounting reforms incorporated in SFAS 158, and is useful to legislators, regulators, and researchers in assessing the anticipated costs and benefits of SFAS 158. In addition, this study lends support to the stream of research which documents that managers take actions to achieve certain financial reporting goals in response to new accounting rules. This study also provides insight into how firms take real actions to minimize the cost of having an under-funded defined benefit pension plan. Understanding these relationships have implications for interpreting pension numbers reported in the financial statements and designing pension accounting rules that prevent or minimize the possibility that managers take advantage of the complexity and subjectivity associated with pension accounting to influence reported earnings. Finally, this study contributes to the existing literature by highlighting the importance and necessity of considering investor sophistication in studies on recognition vs. disclosure.
Temple University--Theses
19
Salinas, Stanley. „Examining the relationship between perceived quality of care and actual quality of care as measured by 30 day readmission rates| Examining the relationship among shared risk, capitation, physician employment, hospitalists, and medical homes with patient experience and overall hospital quality“. Thesis, Central Michigan University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3723146.
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Background
Medicare’s Value Based Purchasing program has linked outcomes and patient experience to reimbursement. Most clinicians and administrators have been amenable to linking outcomes with reimbursements; however, linking patient experience with reimbursement has been contentious. There is a concern among some clinicians and administrators that patient experience is not only difficult or impossible to accurately measure but also that it may have little or no relationship with actual quality. The goals of this study are to add to the body of knowledge surrounding the relationship between patient satisfaction and actual hospital quality and to provide useful information to healthcare administrators and policy makers regarding how specific payment, delivery and staffing models may be related to patient satisfaction and actual hospital quality.
Methods
A correlation analysis was used to test the relationship between hospital quality as measured by 30-day readmission rates and patient experience as measured by HCAHPS question #22; Would you recommend this hospital to your friends and family? were used as the measure of patient experience.
Regression analyses were used to measure whether the percent of net revenue from capitation, the percent of net revenue from shared risk, the number of employed physicians per bed, the number of hospitalists per bed or the presence of a medical home were predictors of hospital quality and patient experience.
Results
A statistically significant relationship was found between hospital quality and patient experience. Neither the percent of revenue from capitation or shared risk were found to be predictors of patient experience or quality, however the number of hospitalists per bed was found to be a predictor of both. The number of employed physicians per bed and the presence of an established patient centered medical home were found to the statistically significant predictors of patient experience but not quality.
Discussion
The findings from this study confirm that hospitals with higher patient experience scores have lower rates of readmission and therefore have higher levels of overall quality and along with other large studies, such as those by Isaac et al. (n = 927) in 2010 and Jha et al. (n = 4032) in 2008, supports the use of patient experience as an element of VBP.
In healthcare, we often think of clinical quality and patient experience as the results of education, training and even organizational culture. While all of these factors are important, this study reminds us that, how we structure our delivery or how our workforce is staffed may be just as important.
Conclusion
Patient experience is correlated with hospital quality and this finding; along with similar findings from other studies shows that it is a reliable and valid factor in value based purchasing. As administrators adapt to a system increasingly focused on value, strategic decision making surrounding delivery and employment models, ought to be influenced, at least in part, by studies like this.
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Zajíček, Juraj. „Návrh metodiky analýzy rizik kritických aplikací v bankovním sektoru“. Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2018. http://www.nusl.cz/ntk/nusl-382716.
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This diploma thesis deals with the problem of risk analysis of critical applications in banking. The sponsor is the bank operating in the Czech Republic. The thesis is based on the theoretical apparatus in the field of information security and legal normatives of the Czech Republic. The thesis analyzes the laws and directives related to the issue of risk analysis, the bank's internal regulations and the previous analyzes carried out in the bank.
21
Kassem, Rasha. „Detecting financial reporting fraud : the impact and implications of management motivations for external auditors : evidence from the Egyptian context“. Thesis, Loughborough University, 2016. https://dspace.lboro.ac.uk/2134/22513.
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Financial reporting fraud is a concern for investors, regulators, external auditors, and the public. Although the responsibility for fraud detection lies upon management and those charged with governance, external auditors are likely to come under scrutiny if fraud scandals come to light. Despite the audit regulators efforts in fighting fraud, evidence from prior literature revealed that external auditors still need guidance in assessing and responding to fraud risks. Hence the current study aims at helping external auditors properly assess and respond to the risk of financial reporting fraud in an effort to increase the likelihood of detecting it. In order to achieve this, the current study sought to explore the significance of various fraud factors in assessing the risks of financial reporting fraud and examined how external auditors could assess these fraud factors. The current study also explored the likely motivations behind management fraud, the impact of management motivations on the financial statements, and how external auditors could assess the impact of management motivations. The data for the current study was collected from external auditors working at various audit firms in Egypt via the use of mixed research methods, namely through an online questionnaire and semi-structured interviews. The findings of the current study revealed that management motives are the most significant factor in assessing the risk of financial reporting fraud. Hence the current study suggests that external audit should be viewed in terms of management motivations rather than just the audit of financial statements figures and disclosures. The current study offers detailed guidance to external auditors in this area. The findings of the current study also revealed that management integrity is a significant factor in assessing the risk of financial reporting fraud and that rationalisation of fraud should be assessed as part of management integrity rather than a separate fraud risk factor. The current study found that fraud perpetrators capabilities are equally significant to the opportunity to commit fraud factor yet it is currently ignored by the audit standards and thus should be assessed as part of opportunity to commit fraud. The current study was the first to explore financial reporting fraud and the extent by which external auditors comply with ISA 240 in the Egyptian context. The current study offered recommendations to external auditors, audit firms, audit regulators, and the Egyptian government on how to combat financial reporting fraud. Potential areas for future research were also identified by the current study.
22
Trent, M. J. W. „An exploratory study to identify the concerns that New Zealand consumers have about business-to-consumer e-commerce“. Diss., Lincoln University, 2007. http://hdl.handle.net/10182/427.
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To date much of the literature on consumers' concerns about business-to-consumer (B2C) e-commerce has described findings from quantitative research. As a result, much of that literature has focused on specific previously-identified concerns (e.g., privacy of personal information, use of credit cards for on-line payment). Also, there has been little research into the concerns of New Zealand consumers, and all of it has been quantitative. In order to gain a broader understanding, this study took a qualitative approach. Three focus groups were conducted, in order to identify consumers' concerns. The concerns that were thus identified were combined with those that a review of the literature had previously identified, and were used to draw up a set of guidelines to be used in semi-structured interviews. Fifteen interviews were then conducted, in order to gain consumers' views about each concern. It seems that at a higher level, consumer's concerns have shifted. The literature suggests that in the past consumers' concerns about Internet shopping have focused on the fact that Internet shopping is conducted via the Internet – as a result of which consumers have, for example, been concerned about the privacy of their personal information ('if I give them my e-mail address, will I get spam?') This study suggests that now consumers' concerns focus on the fact that Internet shopping is a form of shopping – as a result of which they are now only prepared to use the Web sites of 'reputable companies', and they now require to be able to evaluate an item adequately before buying it. And it seems that another result of this is that consumers now expect that the 'reputable companies' whose Web sites they visit will – as a matter of course - address to their satisfaction issues such as the privacy of their personal information. While there are some types of products that consumers are prepared to buy on-line (e.g., air travel), there are many about which they are reluctant. Concerns were expressed about a wide range of potential purchases, and for a variety of reasons; also, some data was inconsistent (for example, some consumers were not prepared to buy clothes on-line, but others were). This appears to be an area in which consumer attitudes are still evolving. It is suggested that it may be helpful for further research on this matter to consider both demographic factors and the degree of consumer involvement in particular types of purchases.
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Gorayeb, Diana Maria da Câmara. „Gestão de continuidade de negócios aplicada no ensino presencial mediado por recursos tecnológicos“. Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/3/3141/tde-08052012-115710/.
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Este trabalho propõe diretrizes de Gestão de Continuidade de Negócios (GCN) para a tecnologia de Ensino Presencial Mediado por Recursos Tecnológicos (EPMRT), que conta, para a realização de suas atividades acadêmicas, com um sistema complexo para transmissão de aulas e exige um grande esforço para o controle das suas operações e das respostas coordenadas diante de erros, falhas e defeitos, ou quaisquer incidentes que resultem na interrupção das suas atividades. A manutenção deste ambiente tecnológico está relacionada com a implantação de processos eficientes de gestão de risco e do ciclo de melhoria contínua em ambiente de TI com a adoção do ITIL® e através da construção das diretrizes de um Plano de Continuidade de Negócios (PCN), documentado por meio de elementos da UML, utilizando a Análise de Impacto nos Negócios (BIA), a Avaliação dos Riscos (RA) e os atributos de Dependabilidade para os elementos tecnológicos: disponibilidade, confiabilidade, segurança, confidencialidade, integridade e manutenibilidade.This paper proposes guidelines for Business Continuity Management (BCM) that uses a technology called Education System Mediated Classroom Resources Technology (SPMRT), which needs, for the achievement of their academic activities, a complex system for transmission of lessons and requires a great effort to control their operations and coordinated fast responses in case of errors, faults, attacks and defects, or any incidents that result in the disruption of their activities. Maintaining this technological environment is related to the implementation of efficient processes of risk management and continuous improvement cycle in the IT environment with the adoption of ITIL® and through the construction of a Business Continuity Plan (BCP), documented by elements of the UML using the Business Impact Analysis (BIA), Risk Assessment (RA) and the attributes of Dependability: availability, reliability, security, confidentiality, integrity and maintainability.
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Li, Ching-Jung, und 李青融. „search on the Relationship between Corporate Integrity Management and Financial Risk“. Thesis, 2019. http://ndltd.ncl.edu.tw/handle/999933.
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碩士國立臺中科技大學
會計資訊系碩士班
107
This research investigates whether the firm disclosures a corporate integrity code and the degree of detail content impact on corporate financial risk in a sample of firms listed on the Taiwan Stock Exchange for the 2015-2017 period. This study uses the winsorized value of Z-score, MZ-score and ZFC-score to measure the corporate financial risk. The empirical results show that firms with corporate integrity code have lower financial risk and the detail of content is negatively associated with financial risk of firms. The results of this study support that firms will according to the content of the code to manage their business to reduce financial risk.
25
Liao, Chun-hsiung, und 廖俊雄. „Bank SinoPac "MMA Money Management Account" Corporate Image, Perceived Value, Perceived Risk and Customer Loyalty Research“. Thesis, 2011. http://ndltd.ncl.edu.tw/handle/47045815105859294564.
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碩士銘傳大學
管理學院高階經理碩士學程
99
Under unprecedented competition in the banking industry, if you want to stand out either domestically or regionally to build its competitive advantage, it is important to maintain and strengthen relationship with customers. In addition to expanding market share through merging, it is crucial to evaluate how to facilitate the financial services and improve the establishment of good corporate image. The financial product itself has a certain degree of risk, bank itself must pay attention on how to effectively reduce the risk perceived by consumers. This study, Bank SinoPac''s "MMA Money Management Account ", investigates the most important financial transaction platform for its corporate image, perceived value, perceived degree of risk and impact of customer loyalty sincerity. This study engages with the customers who open MMA Money Management Account in the Bank SinoPac and tries to understand if Sovereign Bank provides what truly meet customer’s needs. Furthermore, factors affecting customer loyalty were also identified. As Amos structural equation modeling analysis illustrates, corporate image, perceived value and perceived risk will influence customer loyalty, and corporate image will also affect the customer perceived value, perceived risk, while through the perceived value, perceived risk indirectly affect customer loyalty. Perceived risk will affect customer perceived value, and perceived risk indirectly through corporate image affects .The value of the whole impact of corporate image on customer loyalty is greatest. Thus, in the competitive banking industry, the essential factors to enhance satisfaction and customer retention are maintaining a good customer relationship and improving customer loyalty. According to the empirical results, we can understand that Bank SinoPac’s positive recognition, higher perceived value, reduction of perceived risk by consumers when purchasing products or services can enhance the Bank SinoPac "MMA Money Management Account " customer loyalty.
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Chou, Shu-Lien, und 周淑蓮. „Exploring the Impact of Patients’ Perceived Information Overload and Perceived Risk toward Perceived Disease Management Behavior: A Study among Patients with Coronary Artery Disease“. Thesis, 2013. http://ndltd.ncl.edu.tw/handle/58282831265471068657.
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碩士嘉南藥理科技大學
醫務管理系
101
Background and Purpose Self-management of chronic disease at home is mandatory as part of treatment. However, there is lack of effectiveness in lots of institutions to offer all kinds of education materials which these information overload, perceived risks, and perceived self-efficacy may be the causes of poor self-management for the patients. The purpose of this study aims to integrate above information to explore the behavioral intention of patients with chronic disease how to use the health information for self-management. Since the dependent variables contain judgment information overload, emotional information overload, evaluative information overload, perceived risk and perceived self-efficacy, while independent variable includes the behavioral intention of patients to use information. The health literacy level is considered to be a confounder and therefore it should be adjusted to avoid interfere the outcome. We wish to provide our data to help patients with chronic disease to effectively use medical information (e.g., health education information or documents) in our healthcare system in order to improve the compliance and adherence for patients with self-management in chronic disease. Methods The cross-sectional study used a structured questionnaire for data collection, focusing on the patients with coronary artery disease (CAD) in a medical center in southern Taiwan. Analyses were performed using the SPSS and SmartPLS 2.0®. Data were analyzed using descriptive statistics of the basic information distribution of the questionnaire respondents, and Partial Least Squares (PLS) structural equation model to study the reliability and construct validity to verify our hypotheses. Results Totally 110 patients were enrolled in this study, and 106 completed whole questionnaires, with effective rate was 96.36%. In the structural model of PLS the overall variables on behavioral intention had power effect of 0.483. The behavioral intention have a negative impact on judgment information overload (β = -0.325, t- value= 2.209, P < 0.05), impact on emotional Information overload was not significant (β = 0.080, t-value = 0.574, P> 0.05), impact on evaluative information overload was not significant (β = 0.094, t-value = 0.806 , P> 0.05), negative impact on perceived risk (β = -0.153, t- value= 2.112, P < 0.05), and positive influence on Perceived self-efficacy (β = 0.487, t- value= 4.093, P < 0.001) with statistically significant, while the level of health literacy had no statistically significant of causal-related effect. Conclusions This preliminary study demonstrated that judgment information overload, perceived risk, and Perceived self-efficacy were statistically significant with behavioral intention to patients using the educational information, and Perceived self-efficacy was the crucial factor. Our study suggested that health literacy is a confounding factor and should be adjusted before statistics, neither did the emotional and evaluative information overload. We suggested that the health information to educate patients should reduce the medical jargon to reach the understanding and decision-making by the patients. In addition, medical staffs should explain the information programs to patients in order to have better understanding of the contents and encourage patients to obtain useful self-care knowledge and skill to increase their confidences. In promoting the intention to use medical information thereby enabled patients to participate in education programs can lead to the effectiveness to raise the quality of medical care and therefore reduce the health costs in the long run.
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Du, Toit C. F. „An empirical analysis of perceived risks in derivatives trading“. Thesis, 2012. http://hdl.handle.net/10210/7877.
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28
Tu, Hoang Minh, und Hoang Minh Tu. „Risk Management and Financial Performance Perceived in Financing International Trade at Vietnam Joint-stock Banks“. Thesis, 2018. http://ndltd.ncl.edu.tw/handle/8y3z4g.
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碩士國立雲林科技大學
企業管理系
106
This thesis aims to improve risk management and financial performance perceived by bank employees in financing international trade at Vietnam joint-stock banks. Specifically, the thesis made a literature review on risk management in financing international trade at joint-stock banks, then applying in Vietnam context. The contents consist of three main parts, namely: (i) overview of financing international trade in terms of concepts, characteristics, classifications, roles and status in Vietnam, (ii) risks in financing international trade at commercial banks in terms of definitions, types, impacts on banks’ financial performance, and (iii) risk management in financing international trade at commercial banks in terms of definition, contents and process, and impacts on banks’ financial performance. This thesis applies two research methods: qualitative research and quantitative research. The primary data are collected by conducting interviews and survey. The number of institutions which were selected for survey was 10 commercial banks with 133 respondents, 40% of whom were interviewed directly. The findings indicate the current situation of risk and risk management and its impacts on financial performance in financing international trade at Vietnam joint-stock banks. On that basis, the thesis assesses the roles and impacts of risk management on financial performance of international trade financing at Vietnam joint-stock banks. Hence, the thesis proposes recommendations for improving risk management in financing international trade in Vietnam banks.
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Zeng, Ya-Yun, und 曾雅筠. „The Relationship between Supervisor's Behavior Integrity and Team Members' Job Performance: Mediating Effect of Impression Management Strategy and Perceived Rules Ethical Climate“. Thesis, 2018. http://ndltd.ncl.edu.tw/handle/g5htvu.
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碩士國立清華大學
人力資源與數位學習科技研究所
106
Supervisors often a crucial factor to subordinates, based on previous research. Behaviors of supervisors and subordinates affect reputation and operation of an enterprise, serious violation may cause fatal damage to enterprise. “Without a pair of compasses and a set square it is hard to draw a perfect circle and a square", as the saying goes, rules is an effective factor to employees. This research is based on Supervisor's Behavior Integrity, Positive and Negative Impression Management Strategy, Perceived Rules Ethical Climate and Job Performance, to look into the relation of moral ethics and to help enterprise to have practical ideas and suggestions on supervision. This research is mainly based on insurance agent, by sampling and random methods, issuing 400 questionnaires, with return of 352 pcs and valid of 303 pcs questionnaire. The valid rate is 75.75%. The research results as follow: 1. Positive relation between Supervisor's Behavior Integrity and Perceived Rules Ethical Climate on Positive Impression Management. 2. Negative relation between Supervisor's Behavior Integrity and Perceived Rules Ethical Climate on Negative Impression Management. 3. Positive effect on Supervisor's Behavior Integrity to subordinates Perceived Rules Ethical Climate. 4. Positive effect on Supervisor's Behavior Integrity and Positive Impression Management to Job Performance. 5. Negative effect on Supervisor's Behavior Integrity and Negative Impression Management to Job Performance. 6. Intermediate effect of Perceived Rules Ethical Climate on Supervisor's Behavior Integrity and Positive/ Negative Impression Management. 7. Intermediate effect of Positive/ Negative Impression Management on Supervisor's Behavior Integrity and Job Performance.
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Sheng, Xiaojing. „Consumer Participation in Using Online Product Recommendation Agents: Effects of Trust, PerceivedControl, and Perceived Risk in Providing Personal Information“. 2009. http://trace.tennessee.edu/utk_graddiss/96.
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Online product recommendation agents are gaining greater strategic importance as an innovative technology to deliver value-added services to consumers. Yet the active role of consumers as the participants in using this technology is not well understood. This dissertation builds on the technology-based self-service (TBSS) literature, consumer participation literature, the service-dominant logic, and the trust literature on recommendation agents to develop a research framework that explains the role of consumer participation in using online product recommendation agents.
The objective of this dissertation is three-fold: (1) to examine the effects of consumer participation and privacy/security disclosures in using online product recommendation agents, (2) to explore the mediating effects of trust, perceived control, and perceived risk in providing personal information, and (3) to test the trust transference process within the current research context.
A field experiment using existing recommendation agents was conducted with multiple sessions in computer labs to collect data from university students, a representative sample of the online population. 67 undergraduate students participated in the pretest, and 117 participated in the main study. Structural equation modeling with AMOS 7.0 was used to test the research hypotheses.
The results showed that consumer participation was a contributing factor in building consumers’ trust in recommendation agents and that privacy/security disclosures decreased consumers’ perceived risk in providing personal information. Moreover, the trust transference process was validated among the three different types of consumer trust within the agent-mediated environment, that is, trust in the recommendation agent, trust in the Web site, and trust in recommendations. Finally, perceived control was shown to be a salient factor in increasing consumers’ trust and motivating consumers to reuse the recommendation technology
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Hsu, Cheng-Li, und 許正力. „A Study on Trust, Perceived Risk, Switching Cost and Customer Loyalty－An Empirical Investigation of the Bank’s Wealth Management“. Thesis, 2011. http://ndltd.ncl.edu.tw/handle/83an97.
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碩士國立臺北科技大學
商業自動化與管理研究所
99
Wealth management is getting more and more important in Taiwan''s financial service industry in recent years due to Lehman Brothers’ financial tsunami. At the same time banks are all working hard to cope with performance pressure and world trends in risk-free commission charge. Hence, how to maintain good relationship with customers to strength their willingness to frequently communicate with back has become very important. This research integrated with academic books and with related references has developed a research of consumer’s loyalty and theory framework. The data, collected from the consumers in Taipei and new Taipei city by the questionnaire investigation method, explore how trust, Perceived Risk, and switching costs connect with consumer loyalty by the way of AMOS. The most significant findings are: 1. There is a significant, positive correlation between trust and Switching Costs. 2. There is a significant, positive correlation between trust and consumer loyalty. 3. There is a significant, negative correlation between trust and Perceived Risk. 4. There is a significant, negative correlation between Perceived Risk and Consumer Loyalty. 5. There isn’t a significant, positive correlation between Switching Costs and Consumer Loyalty. The survey takes consumer of financial service industry to discover the relationships in different variables. Contributions of the findings are to provide business marketing strategy.
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Kao, Ching-Hsien, und 高靜嫺. „A Study of Personal Information Management Security, Information Involvement, and Perceived Risk for the intention of Users to adopt iPASS“. Thesis, 2015. http://ndltd.ncl.edu.tw/handle/7d43es.
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碩士大仁科技大學
文化創意產業研究所
103
In recent years, many countries have detruded electronic tickets to combine with one card that is a great market. Meanwhile, it drives life of innovation and changes lifestyle. The implementation of smart cards is also more popular. Every region continues to the technology witch use to facilitate scientific and small transactions. The Kaohsiung and Pingtung areas have followed up and combined the iPASS. The iPASS users in Kaohsiung are fewer than those in Taipei during the promotion period. Therefore, this study is to explore the way how to increase the intention of using iPASS including shorten into the period, reducing the risk of personal information and also improving the software and hardware system performance. To enhance behavior intention of using iPASS, this study investigated the personal information management security (PIMS), information involvement, and perceived risk of iPASS users based on TAM. In this study, we also analyzed six external variables which are personal information, perceived risk, perceived usefulness, perceived ease of use and behavioral intentions have a positive causal relationship. A total of 580 copies of questionnaires distributed, mainly in the Kaohsiung Pingtung areas. Using Visual PLS structural model of the probe card to verify motive use, a perception on the use of capital security, messaging features involved the use of attitudes and behavioral intentions affect relationship. Results from the study to verify that: (1) the use of the user's message Card involvement perceived usefulness and perceived ease of use have significant positive impact. Perceived risk (2) the use of the card user in the perceived usefulness and perceived ease of use have a significant positive impact. A capital security (3) the use of the card user in the perceived usefulness and perceived ease of use have a significant positive impact. (4) the user of a capital security, message involvement, perceived risk and perceived usefulness, perceived ease of use, behavioral intentions are having a significant positive impact. (5) analysis of the background factors via maternal sample of this study that, different sex, age, occupation, card type, no experience and frequency of use does affect the use of the real card.
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Wang, Wei-Yuan, und 王維元. „Perceived Environment Uncertainty and Risk Management Strategies- the Case of Foreign Direct Investment of Taiwaness Electronic Industry and Textile Industry“. Thesis, 2001. http://ndltd.ncl.edu.tw/handle/03433665574572554683.
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博士國立政治大學
企業管理學系
89
Abstract The development of economy in Taiwan was bounded in the past few years owing to its limited natural resources, rising labor cost, and what worse, an unstable political environment. The multinational businesses were seeking opportunities of foreign direct investment (FDI) to surmount the restriction. It is not unusual for a successful business to fail from international arena in that the political, policy, and macroeconomic uncertainty far beyond their expectation when they operate in a domestic environment. In this research we try to explore and to get an improved understanding of the relationship between environmental uncertainty and risk management strategy in the perspective of resource. We try to answer the following questions: What would be the optimal typology that matches the types of perceived environmental uncertainty, business resource, and the strategies of risk management? The hypotheses are derived from literature review and empirical investigations of nine FDI cases from six MNEs. For example, the MNEs should use “self-control strategy” when they have abundant resources and when the environmental uncertainty is high. The “cooperative strategy” is adopted when they have abundant resource and when the level of environmental uncertainty is medium. The “risk-shifting strategy” is recommended when they have limited resources and face with high environmental risk. When the environmental uncertainty is medium and business have limited resources the “buffer strategy” is considered. Our arguments derived from theoretical reasoning as well as field observations are beneficial to Taiwanese MNEs. The empirical sample is restricted to the following qualifications: (1) companies with investments materialized in the period 1994 through 1999 and remained tractable in 2000; (2) companies in electronic industry or textile industry and have fiscal operations or in accompanying with marketing activities in mainland China; (3) the investments in mainland China are identical to their counterparts in Taiwan; (4) home companies in Taiwan hold at least 50% of the shareholding of the investment in mainland China. We use the sampling approach for empirical study. There are 142 effective samples out of 169 respondents, including 74 (52.1%) electronic companies and 68 (47.9%) textile companies. We use frequency analysis, Chi-squared, t and z statistics, factor analysis, canonical correlation, and multi-nominal logistical regression model in empirical testing. The results verify hypothesis 1 that the more abundant resources the companies have, the lower perceived environmental uncertainty. Hypothesis 2 that the level of a company’s resource and perceived uncertainty of political environment affect company’s risk management strategy gets mixed support. Hypothesis 3 that the level of company’s resource and perceived uncertainty of governmental policy affect company’s risk management strategy receives partial support. Hypothesis 4 that the level of company’s resource and perceived uncertainty of macro-economy affect company’s risk management strategy receives partial support. Hypothesis 5 that the level of company’s resource and perceived uncertainty of social environment affect company’s risk management strategy receives partial support. Hypothesis 6 that the level of company’s resource and perceived uncertainty of input resources affect company’s risk management strategy receives partial support. Hypothesis 7 that the level of company’s resource and perceived uncertainty of customers’ consumption affect company’s risk management strategy receives partial support. Hypothesis 8 that the level of company’s resource and perceived uncertainty of competitive environment affect company’s risk management strategy receives partial support. Hypothesis 9 that the risk management strategy is affected regional factor is supported.
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WANG, YEN-CHUNG, und 王彥中. „The relationships among Customer Relationship Management, Perceived Risk, Customer Satisfaction and Customer Loyalty in the Developing Wealth Management Business of Banking–An Empirical Study of a state-owned bank in Eastern Taiwan“. Thesis, 2019. http://ndltd.ncl.edu.tw/handle/bxb866.
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碩士大漢技術學院
流通與行銷管理研究所
107
This study discovered the relationship between relationship management, perceived risk, customer satisfaction and customer loyalty to banking state-owned banks. Research sample focused on the customers for developing wealth management business of banks. We sent 300 questionnaires, which obtain the number of effective questionnaires of 263 and the percentage of effective retrieve of the questionnaire of 87.7%. They were analyzed by reliability analysis, correlation analysis, one-way analysis of variance and regression analysis. The results showed (1) customer relationship management has made a significantly negative influence on perceived risk (2) customer relationship management have made a significantly positive influence on customer satisfaction (3) perceived risk have made a significantly negative influence on customer satisfaction (4) customer relationship management have made a significantly positive influence on customer loyalty. Finally, recommendations were concluded by analysis results and provided to develop organizations.
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Netshirando, Vusani. „The Effect of Cyber Security on Citizens Adoption of e-Commerce Services: The Case of Vhembe District in Limpopo Province of South Africa“. Diss., 2019. http://hdl.handle.net/11602/1318.
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MCom (Business Information Systems)Department of Business Information Systems
Today, information and communication technologies (ICT) have become an integral part of humans lives more especially in business, be it those in developed or developing countries. The evolution of ICT’s has also led to the introduction of e-Commerce services. Both the public and private sectors, develop these technologies with customer satisfaction in mind. Out of all the efforts by businesses and ICT experts, e-commerce systems continue to fail because of low user acceptance and user attitude, especially in developing nations. Security issues are known to be of top most concern for online shoppers. A survey was administered to 161 respondents, to find out how cyber security affects consumer’s intentions and actual use of e-commerce systems. The study encompasses both users of e-commerce systems and non-users of e-commerce systems across Vhembe district of Limpopo Province in South Africa. A quantitative research approach was used. The findings revealed that perceived security was the main concern for non-users of e-commerce intentions to use e-commerce systems because of lack of information and lack of trust on e-commerce systems. The study also revealed that users of e-commerce systems are still concerned about security, even though they intend to continue using e-commerce systems. For the success of e-commerce in rural communities, government needs to join hands with retailers and SME’s to start awareness campaigns that will clarify how e-commerce systems work and eradicate negative perception on e-commerce systems.
NRF
36
(6611819), Kendra Alise Cooks. „Developing an Institutional Compliance Program: A Case Study Assessing the Organizational Structure of Two Universities“. Thesis, 2019.
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Compliance programs have grown since the early 1990s and evolved more formally into corporate institutional or enterprise-wide programs with the passage of the Sarbanes-Oxley Act of 2002. Formal institutional compliance programs are emerging in colleges and universities to assist in the management of the myriad of regulations and requirements placed on them by accrediting bodies, creditors, boards, donors, grantors, and federal and state regulators. An effective compliance program provides the structure for the institution and its employees to conduct operations ethically, with integrity, and in compliance with legal and regulatory requirements. The goals of this study were to identify organizational structures that assist large, public universities in effectively managing institutional compliance, the elements that shape these structures, and the benefits and limitations of those structures.
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Manala, Maseribe Maureen. „Adoption of e-banking amongst small, micro and medium enterprises in the City of Tshwane Metropolitan Municipality“. Diss., 2018. http://hdl.handle.net/10500/24402.
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The purpose of this study was to examine the level of adoption, usage and factors that influence the adoption of electronic banking (e-banking) by small, micro and medium enterprises (SMMEs) listed in the City of Tshwane Metropolitan Municipality (CTMM). Despite efforts by commercial banks to promote e-banking (internet and cell phone banking) to its customers, the adoption rate for internet and cell phone banking appears to be low. Based on the literature reviewed, the SMME sector has been widely excluded from the formal banking services. It is also observed that e-banking can enable SMMEs to grow and enter international markets. Technology acceptance model (TAM) integrated with perceived risk theory (PRT) was used to investigate factors that influence adoption and usage of e-banking. The study followed a quantitative research approach. Respondents were selected using simple random sampling technique. A structured survey questionnaire was used to collect the data. The survey was conducted on 160 SMMEs in the CTMM with the assistance of fieldworkers. Data were analysed using descriptive statistics, exploratory factor analysis (EFA), Pearson’s bivariate correlation, and multiple regression. The results revealed that perceived ease of use had a significant positive influence on the attitude towards e-banking. Perceived usefulness had a positive but insignificant influence on the attitude towards e-banking. Security risk was the only perceived risk dimension that had a significant negative influence on attitude towards e-banking. However, financial risk, privacy risk, performance risk and social risk had a positive and insignificant influence on attitude towards e-banking. It was envisaged that this study will enable banks to develop strategies that are aimed at increasing their SMME market share.Finance, Risk management and Banking
M. Com. (Finance)
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Jaffer, Faeeza Farouk. „Auditor's assessment of a company's "tone at the top"“. Diss., 2018. http://hdl.handle.net/10500/25517.
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Abstract in English, Afrikaans and SepediThe auditing profession is facing criticism for audit firms being associated with clients with a poor ‘tone at the top’ despite auditors being required to assess a company’s ‘tone at the top’, both prior to and during an audit. A problem arises if, should auditors perform an inappropriate ‘tone at the top’ assessment, they may be associated with an unethical company. Moreover, such an inappropriate assessment may result in an incorrect risk of material misstatement assessment and, consequently, an inappropriate audit opinion on the financial statements of the company. A qualitative research approach and a multiple case study design were used to understand how auditors assess a company’s ‘tone at the top’. An audit partner from six JSE-accredited audit firms and senior inspectors from the IRBA were interviewed. It was found that the participating auditors assess a company’s ethical leadership, ethical culture, the governance role of the audit committee and compliance with laws and regulations when assessing a company’s ‘tone at the top’ while adhering to quality control principles. Despite the participants acknowledging both that ‘tone at the top’ assessments are conducted during the pre-engagement and planning of an audit and that the audit engagement partner is responsible for these assessments, there was a lack of evidence in the audit files supporting these assessments. The study findings may enable audit firms to include guidance in their audit methodologies on ‘tone at the top’ assessments and in documenting such assessments and may also assist the IRBA in providing guidance and training to auditors on ‘tone at the top’ assessments.
Die ouditprofessie staar kritiek in die oë as gevolg van die feit dat ouditfirmas geassosieer word met kliënte met 'n swak “karakter aan die hoof”, ten spyte daarvan dat van ouditeurs vereis word om 'n maatskappy se “karakter aan die hoof” voor en tydens 'n oudit te assesseer. Die probleem is dat indien ouditeurs 'n onvanpaste assessering van die “karakter aan die hoof” uitvoer, hulle met 'n onetiese maatskappy geassosieer kan word. Boonop kan so 'n onvanpaste assessering aanleiding gee tot 'n verkeerde assessering van die risiko van wesenlike wanvoorstelling en, gevolglik, 'n onvanpaste ouditmening oor die finansiële state van die maatskappy. 'n Kwalitatiewe navorsingsbenadering en 'n veelvoudige gevallestudie-ontwerp is gebruik om te verstaan hoe ouditeurs 'n maatskappy se “karakter aan die hoof” assesseer. Onderhoude is met ouditvennote van ses ouditfirmas wat deur die JSE geakkrediteer word en senior inspekteurs van die IRBA gevoer. Daar is bevind dat die deelnemende ouditeurs 'n maatskappy se etiese leierskap, etiese kultuur, die beheerrol van die ouditkomitee en voldoening aan wette en regulasies assesseer wanneer 'n maatskappy se “karakter aan die hoof” geassesseer word terwyl aan gehaltebeheerbeginsels voldoen word. Ten spyte daarvan dat die deelnemers erken dat assesserings van “karakter aan die hoof” uitgevoer word tydens die vooraanstelling en beplanning van ’n oudit en dat die ouditaanstellingsvennoot verantwoordelik is vir hierdie assesserings, is daar 'n gebrek aan bewyse in die ouditlêers wat hierdie assesserings steun. Die studie se bevindings kan ouditfirmas in staat stel om leiding in hulle ouditmetodologieë in te sluit vir assesserings van “karakter aan die hoof” en om sodanige assesserings te dokumenteer, en dit kan die IRBA ook help om leiding en opleiding aan ouditeurs te gee vir sulke assesserings.
Profešene ya go hlakiša e lebane le tshekatsheko ka lebaka la difeme tša tlhakišo tšeo di amanywago le badirelwa ba ‘boikgafo le boetapele bja taolo’ bja go fokola, le ge bahlakiši ba nyakega go lekola ‘boikgafo le boetapele bja taolo’ bja khamphani, bobedi pele ga le nakong ya tlhakišo. Bothata bo tšwelela ge, go ka direga gore bahlakiši ba dire tekolo ya ‘boikgafo le boetapele bja taolo’ yeo e sego ya maleba, ba ka amanywa le khamphani ya go se be le maitshwaro. Gape, tekolo yeo e sego ya maleba, e ka tšweletša kotsi ya tekolo ya setatamente se se fošagetšego sa materiale gomme, ka gona, kgopolo ya tlhakišo yeo e sego ya maleba mo setatamenteng sa ditšhelete sa khamphani. Mokgwa wa dinyakišišo tša temogo le moakanyetšo wa tshepetšo ya dinyakišišo di šomišitšwe go kwešiša ka moo bahlakiši ba lekolago ‘boikgafo le boetapele bja taolo’ bja khamphani. Badirišani ba tlhakišo go tšwa femeng ya bahlakiši yeo e dumeletšwego ya JSE le bahlahlobibagolo go tšwa IRBA ba boledišitšwe. Go utollotšwe gore bahlakiši bao ba kgathago tema ba lekotše boetapele bja maitshwaro bja khamphani, setšo sa maitshwaro, mošomo wa taolo wa komiti ya tlhakišo le go obamela melao le melawana ge go lekolwa ‘boikgafo le boetapele bja taolo’ wa khamphani mola go latelwa mekgwa ya taolo ya boleng. Le ge bakgathatema ba amogela bobedi gore ditekolo tša ‘boikgafo le boetapele bja taolo’ di dirwa nakong ya peakanyo ya pele le thulaganyo ya difaele tša tlhakišo tšeo di thekgago ditekolo tše, ga se gwa ba le bohlatse ka mo difaeleng tša tlhakišo tšeo di thekgago ditekolo tše. Dikutollo tša dinyakišišo di ka thuša difeme tša tlhakišo go akaretša tlhahlo mo mekgweng ya bona ya tlhakišo mo go ditekolo tša ‘boikgafo le boetapele bja taolo’ le go ngwala ditekolo tšeo, gape di ka thuša gape IRBA ka go fa tlhahli le tlhahlo go bahlakiši mo ditekolong tšeo.
Business Management
M. Phil. (Accounting Sciences)