Risk assessment

trends and new developments. Journal of Marriage and Family 2010;72:650-666. Lansford JE. Parental divorce and child adjustment. Perspectives on Psychological Science 2009;4:140-152. Kelly JB, Emery RE. Children’s adjustment following divorce: Risk and resilience perspectives. Family Relations 2003;52:352-362. Cherlin AJ, Chase-Lansdale PL, McRae C. Effects of parental divorce on mental health throughout the life course. American Sociological Review 1998;63:239249. Cherlin AJ. Demographic

toxicity of cellulose in rats. J. Appl. Toxicol. 1996 ; 16 (2) : 129-135. 2. Effets sur la santé des fibres de substitution à l’amiante. Expertise collective. INSERM : Paris ; 1999. 21. Adamis Z, Tatrai E, Honma K, Ungvary G - In vitro and in vivo assessment of the pulmonary toxicity of cellulose. J Appl Toxicol. 1997 ; 17 (2) : 137-141. 3. Avant-projet de valeur limite d’exposition professionnelle aux fibres de cellulose. Chimie Info n° 57, 1997. 4. Moreau B, Grzebyk M - Utilisation de matériaux fibreux

Comité de Bâle (octobre 2001)............17 "Supervisors' PEP working paper 2001” (novembre 2001)...........................17 Autres instruments internationaux ................................................................17 Financial Sector Assessment Program (FMI - juin 2002)..............................18 6 6.1 6.2 6.3 6.4 6.5 6.6 6.7 Grandes lignes du Projet ..........................................................19 Ordonnance en remplacement des Directives actuelles de la CFB

slowdown poses a big challenge to the government. There will be less revenue. The central bank governor has hinted at deeper cuts in the budget in order to retain market confidence. But further austerity measures may only weaken demand. And that is the risk for Ireland: getting locked into a spiral of decline marked by falling revenues, a shrinking economy, and further spending cuts that only reduce further. European officials are focusing on managing the next crisis in the eurozone but the current one

deepen the understanding of the consumer resistance towards advertisements; a domain still was little investigated until now. Indeed, while companies try rather to develop a relation with their customers, the acts of resistance create a break. The risk is thus real, for a company, to lose customers and to incite these to turn around towards the competition. We are interested in dimensions under unclaimed with this form of resistance. After an examination of the existing literature under various

missions d’audit interne ainsi un premier paragraphe va s’intéresser à la présentation de l’audit interne avant d’étaler mon travail réalisé et qui va s’articuler autour des 4 points suivants : * Identification Process * Risk Assessment * Control system * Risk register Présentation de Dirham Express L’entreprise et le groupe Dirham Express Ltd est une SARL enregistrée en Angleterre et Pays de Galles, elle est le dernier membre d’un groupe d’entreprises dénommé Dirham Express :

Jean Bouquot Audit externe grands comptes et market assurance Account & Business Development Marketing et Communication Jeanne Boillet Alain Perroux People Leader Sylvie Magnen Managing Partner d’EY en France Jean-Pierre Letartre Quality & Risk Management Eric Mouchous Tax & Law Claire Nourry Eric Fourel CMP Luxembourg TAS Alain Kinsch Bienvenue chez EY ! Advisory Guillaume Cornu -8- © 2014 Propriété d’EY– Confidentiel et ce dans le respect des principes énoncés dans les « Réserves/Disclaimers

1989. Vézina, Marité. Comme si c’était vrai : le projet Bébé Boom. La Gazette des femmes 16 (1) : 12, 1994. Vallières-Joly, M. L’adolescente enceinte en difficulté. Prisme 2 (3) : 400-409, 1992. Waters, Judith; Roberts Albert R.; Morgen, Keith. High risk pregnancies : teenagers, poverty, and drug abuse. Journal of drug issues 27 (3) : 541-562, 1997. (dossier) Weinman, Maxime L. et al. Pregnant teens : differential pregnancy resolution and treatment implications. Child Welfare 68 (1) : 45-55, 1989.

valeur de l'information nouvelle – Thèse de l’INP Toulouse, 2002 [Ca93] Carr, Konda, Monarch – Taxonomy-Based Risk Identification – CMU/SEI, 1993 [Ch97] C. Chapman – Project Risk analysis and management, PRAM the generic process – International Journal of Project Management, Vol 15, No 5, pp273-281, 1997 [Ch98] R.J. Chapman – The effectiveness of working group risk identification and assessment techniques – International Journal of Project Management, Vol 16, No 6, pp333-343, 1998 [Co98] H. Courtot –

their earnings. For instance, companies can register revenues of products that have not been delivered to the customers yet or whose order can still be cancelled. One of the most sensible accrual is the account provision for bad debtors, since the assessment of this account is very subjective. Being just a tool to transfer earnings between periods, one should not forget that if one increases earnings in fiscal year N, one will decreases earnings in fiscal year N+1. Changes in Working Capital,