Risk assessment

abréviations : RAROC: Risk Adjusted return on capital BMCE: Banque Marocaine du commerce extérieur MRE: Marocaine résident a l'étranger HCP: Haut commissariat au plan BAM: Bank al Maghreb PME: Petit est moyenne entreprise PNB: Produit net bancaire PIB: Produit intérieur brut BRI: Banque des règlements internationaux ICAAP: Internal Capital Adequacy Assessment Process RAPM: Risk Adjusted Performance Measurement RORAC: Return On Risk Adjusted Capital RARORAC: Risk Adjusted Return On Risk Adjusted Capital

recent reports of inefficiency of the internal and external audits comfort the idea, as well in the experts as the academicians, to redefine the evaluation rules of their respective roles. Our purpose is to measuring the audit tasks adequacy to the risk zones of the company. The principal objective of this study is to develop measurement scales of internal and external audit tasks allowing the experimentation of this new evaluation approach. By limiting to audit tasks in the control of internal agency

capital structure fare no better empirically, since they fail to explain (i) why firms do not “lever up” after large stock price increases, (ii) why many profitable firms maintain low debt, thus forego interest tax shields available at little distress risk, and (iii) why leverage rebalancing is difficult to detect and, when detected, why it occurs with a delay that is not plausibly explained by adjustment costs. The empirical corporate finance literature which, as Fama and French (2005, pp. 580-581)

overview of strategies and measurements as well as to identify needs. The action of cantonal and local actors is decisive to anchor broadly the measurements of promotion of physical activity. f) Gather information and benefit from that The assessment of measurements concerning promotion of physical activities is important: it allows to ameliorate them and to take into account got information in order to set up better other programs. B. -------------------------------------------------

homes’ value. Meanwhile, declining home values also reduced banks’ collateral and led to tighter lending standards—and, ultimately, to a rise in mortgage payment delinquency rates and, inevitably, home foreclosures. These, in turn, raised the level of risk associated with real estate-related 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 “Year-end Review of Markets & Finance,” The Wall Street Journal, January 2, 2008 Rachel Morarjee, “Emerging markets push IPOs to record,” Financial Times, December

reported that in Afghanistan “civilian casualties caused by progovernment forces are rising – 577 so far this year, compared with 477 over the same period last year. Over two-thirds were caused by air strikes and the UN is calling for an independent assessment of damage, so that survivors and relatives can be compensated.” (http://news.bbc.co.uk/2/hi/south_asia/7618906.stm) Not all air strikes are undertaken by UCAVs but – as I said before – the numbers of UCAV strikes are rising as well as those of civilian

g. 10 kg steel 5 kg plastic Model development Inventory of elementary flows E.g. raw materials, emissions to water, emissions to air Coupling and scaling of background and foreground data  Modéliser et faire du calcul Impact assessment method  Utiliser des méthodes de calcul d’impact Background data E.g. AUPLCI, Ecoinvent processes for steel & plastic Characterised results L’outil logiciel ne peut pas… • Dire quels sont les impacts qui sont les plus importants

l’acquisition de la compétence d’adaptation en mathématiques par des élèves de cinquième année dans une démarche d’apprentissage constructive, autorégulée, située et collaborative. Le modèle « CLIA » (de l’anglais « Competence, learning, intervention, assessment », « compétence, apprentissage, intervention, évaluation ») (voir De Corte et al., 2004) a servi de cadre. Ce projet visait à concevoir un environnement d’apprentissage en étroite collaboration avec quatre enseignants couvrant une série de 20 cours

Convention des Nations Unies sur la diversité biologique cadre des dépenses à moyen terme Convention des Nations Unies sur la lutte contre la désertification Évaluation des risques pour les communautés – adaptation et moyens de subsistance (Community-based Risk Screening Tool – Adaptation and Livelihoods) Centre de recherche sur l’épidémiologie des désastres Division de la population des Nations Unies Document de stratégie de réduction de la pauvreté évaluation environnementale stratégique étude d’impact

développant des stratégies visant à protéger leur environnement et les Droits de l’homme, que les industries semblent plus sensibles à la sécurité de leurs salariés et qu’elles commencent à recourir à des spécialistes de la gestion de risques : les risk managers. Or, si l’on y regarde de plus près, on s’aperçoit qu’en réalité la gestion des risques au sein des entreprises est loin d’être une préoccupation nouvelle. Il faut rappeler, sans revenir à des périodes trop lointaines, que dès les années 1970-80