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• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Types of Risk Management Practices Derived from Questionnaire and Interview Scoring

  Thomas Henschel

  …(Section 6.1). It draws on the type terminology of Miles and Snow (1978, 2003), by relating a type with certain sets of scoring figures. After the… …. The Miles and Snow approach has inspired the author of the present thesis to make it applicable for the identification of types of risk management… …terns (Section 3.5). Similarity of scoring patterns is not defined in a mathe- matical way; it is due to a classification by the investigator, according… …prepared externally. No sophisti- cated perform- ance meas- urement tools. Identifies only very specific risks, which it is familiar with. Short-term risk… …strategy at all since the business sector is declining and no improvement is in sight. The companies are looking for new business opportunities. It would be… …adapt is by modifying the price. It is noticeable that banks put an increased pressure on reactors to improve their management systems. Business… …planning. All that they actually execute is a rudimentary annual sales plan. In preparing it, the data from the preceding year’s annual financial statement… …contingencies are defective. Where an contingency plan does exist, as a rule it only concerns the data proc- essing systems. Project Risk Management Reactors do… …, although it is carried out in a very informal manner. In general, a Types of Risk Management Practices 212 written documentation of the risks being… …. Also some consid- eration of strategic risks. Without con- sidering all risks, it can rush into costly failures. Risk assess- ment fre- quency and time…

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• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Practical Implications

  Thomas Henschel

  …the risk management types developed in Chapter 6, and it proposes which measures must be taken if the companies are to continue to develop positively… …Structure The reactor is an unstable organzation type because it lacks a set of consistent response mechanisms that it can put into effect when faced with a… …linked to it in an appropriate manner – or management adheres to a particular strategy-structure relationship even though it is no longer relevant to… …least implement an annual financial and profit planning. For a monthly monitoring it would be meaningful to prepare a short-term liquidity and profit… …documentation of the development of risks it is recommended to integrate the risk data into the regular reporting. Since reactors have few formalized systems and… …be proposed. It should be linked as closely as possible with the business planning. Risk Management Organization The key to a successful… …owner-manager would have significant consequences. Often within his family there is no potential successor. So it is recommended that among the employees someone… …estimation of the project risk potentials, for each project a risk assessment template should be developed (for details see Section 7.3.1). Furthermore, it is… …the project phases would be helpful. The reac- tor should implement a simple knowledge management system. It should be organized in the form of a data… …direction of a holistic risk management. It is remarkable that firms which, according to the results of this study, have been categorized as…

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• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Conclusion

  Thomas Henschel

  …291 8 Conclusion This chapter presents a summary of the most important findings of the present investigation (Section 8.1). Then it points out the… …derived from it. 8.1.1 Questionnaire and Interview Results The main purpose of this thesis was to investigate the current state of risk management… …practices in the main industries of German SMEs. It explored which factors must be viewed as critical for establishing a risk management system and which… …how risk management is linked with it. The investigation has impressively shown that firms having a good business planning also apply it for a… …talk” and of no value for the firm. The employees would not see its benefit, they would only think of it as an additional workload. However, the… …simplicity. But applying it requires considerable business management knowl- edge and the support of specialists, which micro and small firms cannot pro- vide… …SMEs. The results of the questionnaire and the research inter- views have shown that firms having a controlling unit use to assign it to im- plement risk… …of all types. So these firms have the best chances of developing successfully. Analyser are mainly found in growth-oriented industries such as IT and… …educational background, age and gender on the managing of risks. Furthermore, it would be interesting to know whether the state of risk man- agement depends on… …the owner-manager having formerly been self-employed or building up his first own business. It would be important to determine how the implementation…

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• eBook-Kapitel aus dem Buch Revision des Personalbereichs

  Vergütungssysteme und Abrechnung

  Christine Brand-Noé

  …IT- und Telekommunikationseinrichtungen Es ist Ziel der Prüfung festzustellen, ob – eine Reisekostenordnung die Genehmigungs- und Abrechnungs-… …, abrechnungstechnisch / lohnsteuerrechtlich korrekt behandelt wird – es im Unternehmen eine Regelung der berechtigten Nutzung von IT- und…
• eBook-Kapitel aus dem Buch Elektronische Rechnungsstellung und digitale Betriebsprüfung

  EG-rechtliche Vorgaben

  Peter Eller

  …entwickeln, dies in erster Linie mit Hilfe der Informationstechnologie. 2. Richtlinien im Umsatzsteuerrecht 16Die 6. EG-Umsatzsteuer-Richtlinie ist die Magna…
• eBook-Kapitel aus dem Buch Elektronische Rechnungsstellung und digitale Betriebsprüfung

  Das Signaturgesetz

  Peter Eller

  …der Informationstechnik in regelmäßigen Ab- ständen neue Algorithmen, die nach dem Stand der Wissenschaft voraus- sichtlich für mindestens 6 Jahre nicht…
• eBook-Kapitel aus dem Buch Abwehr wirtschaftskrimineller Handlungen in Kreditinstituten

  Risikomanagement

  – Prävention und Reaktion –
  

  Arbeitskreis "Abwehr wirtschaftskrimineller Handlungen in Kreditinstituten" des Deutschen Instituts für Interne Revision e.V.

  …wirtschaftskrimineller Handlungen zu beschäftigen. Ebenso kann durch den Einsatz moderner Informationstechnik, Software und manuelle Prüfungen der Kontrolldruck auf…
• eBook-Kapitel aus dem Buch Handbuch Anti-Fraud-Management

  Einführung

  Dr. Stefan Hofmann

  …fest: „What we are looking at here is an example of superbly complex financial reports. They didn’t have to lie. All they had to do was to obfuscate it…
• eBook-Kapitel aus dem Buch Handbuch Anti-Fraud-Management

  Rahmenbedingungen und Entstehungsgründe von Bilanzdelikten

  Dr. Stefan Hofmann

  …zukunftsweisenden Branchen wie der Telekommunikation, der Informationstechnologie, der Biotechnologie oder dem Medienbereich. „Entrepreneure“ scharten Mitstreiter… …ist und dass man andernfalls gegenüber den Wettbewerbern ins Hintertreffen geraten würde („Everybody else does it“). Eine weitere Rechtfertigung…

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• eBook-Kapitel aus dem Buch Handbuch Anti-Fraud-Management

  Maßnahmen auf betrieblicher Ebene zur Früherkennung, Aufdeckung und Prävention von Bilanzdelikten

  Dr. Stefan Hofmann

  …Communication Monitoring ST RA TE GI C OP ER AT IO NS RE PO RT ING CO MP LIA NC E EN TITY -LEVEL D IVISIO N B U SIN ESS U N IT SU B SID IA R… …cannot afford to have it damaged.“1162 Der Kodex selbst basierte auf einem sog. „Mission Statement“, das in Abb. 6-9 wiedergegeben ist.1163 1159 Vgl…