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1 – 10 of over 8000Hao Zhang, Bin Qiu and Keming Zhang
The purpose of this paper is to develop a quantitative risk assessment method for agricultural products cold chain logistics to assess the condition of the fresh agricultural…
Abstract
Purpose
The purpose of this paper is to develop a quantitative risk assessment method for agricultural products cold chain logistics to assess the condition of the fresh agricultural products cold chain process objectively and accurately.
Design/methodology/approach
A risk assessment index system of agricultural products cold chain logistics is designed on the basis of the risk identification for the process of agricultural products cold chain logistics. This paper first uses catastrophe progression method and a new maximum deviation method to build an improved catastrophe progression assessment model for agricultural products cold chain logistics. In order to verify the reliability and validity of the model, two representative enterprises are selected as the case in the study.
Findings
The results in the empirical research indicate strong support for the assessment model and coincide with the reality. The risk assessment index system can also reflect the key risk factors from agricultural products cold chain logistics scientifically. In addition, the improved catastrophe progression assessment method proposed in this paper can be scientific and reasonable to predict risk.
Research limitations/implications
This paper contributes to provide a new risk assessment model for agricultural products cold chain logistics. The new model overcomes the limitation of subjective empowerment and it increases the objectivity and scientificity in the process of cold chain logistics risk assessment. This paper also shows that practitioners involved in the field of products cold chain logistics can manage the potential risk by a set of scientific methods for assessing the risk before the accident.
Practical implications
The paper provides a practical guideline to practitioners, especially for cold chain logistics managers, relevant management departments, and cold chain logistics management consultants. It is proved that the new risk assessment method and the risk assessment index system of agricultural products cold chain logistics can help them assess the risk scientifically and reasonably.
Originality/value
Although the calculation is simple, the new model can overcome the limitation of subjective empowerment scientifically and reasonably, and thus has important practical value.
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The purpose of this paper is to present the risk of the non-financial sector in Croatia concerning the threats of money laundering through the prism of national and supranational…
Abstract
Purpose
The purpose of this paper is to present the risk of the non-financial sector in Croatia concerning the threats of money laundering through the prism of national and supranational risk assessment. In addition to a brief overview of the financial sector, the specifics of the non-financial sector have been highlighted. This paper aims to emphasize the peculiarities of the non-financial sector, focusing on the consequences of arbitrary application on the right to professional secrecy and independence.
Design/methodology/approach
Specifics of the national risk assessment in Croatia have been analyzed using deductive and inductive methods. To provide an overview of the non-financial sector, the risk assessment at the supranational level has been discussed and compared with the national one. Particular attention has been paid to the areas of increased risk.
Findings
The effectiveness of risk assessment depends on several factors such as the characteristic of the sector being observed, the specifics of each profession or business, changes at the level of awareness-raising and efficient and coherent supervision. Most deficiencies were observed in the area of beneficial ownership identification, conducting due diligence, awareness of the risk exposure and permanent education.
Originality/value
By recognizing the risk profile faced by the non-financial sector, this paper seeks to point out their role as “Gatekeepers” that is far from being negligible. By analyzing the risk of money laundering in Croatia, the tendencies of harmonization with international standards are pointed out along with the occurrences indicated by the practice.
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James Crotty and Elizabeth Daniel
Consumers increasingly rely on organisations for online services and data storage while these same institutions seek to digitise the information assets they hold to create…
Abstract
Purpose
Consumers increasingly rely on organisations for online services and data storage while these same institutions seek to digitise the information assets they hold to create economic value. Cybersecurity failures arising from malicious or accidental actions can lead to significant reputational and financial loss which organisations must guard against. Despite having some critical weaknesses, qualitative cybersecurity risk analysis is widely used in developing cybersecurity plans. This research explores these weaknesses, considers how quantitative methods might address the constraints and seeks the insights and recommendations of leading cybersecurity practitioners on the use of qualitative and quantitative cyber risk assessment methods.
Design/methodology/approach
The study is based upon a literature review and thematic analysis of in-depth qualitative interviews with 16 senior cybersecurity practitioners representing financial services and advisory companies from across the world.
Findings
While most organisations continue to rely on qualitative methods for cybersecurity risk assessment, some are also actively using quantitative approaches to enhance their cybersecurity planning efforts. The primary recommendation of this paper is that organisations should adopt both a qualitative and quantitative cyber risk assessment approach.
Originality/value
This work provides the first insight into how senior practitioners are using and combining qualitative and quantitative cybersecurity risk assessment, and highlights the need for in-depth comparisons of these two different approaches.
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Ana Faizi, Ali Padyab and Andreas Naess
This study aims to address the issue of practicing information security risk assessment (ISRA) on cloud solutions by studying municipalities and large organizations in Sweden.
Abstract
Purpose
This study aims to address the issue of practicing information security risk assessment (ISRA) on cloud solutions by studying municipalities and large organizations in Sweden.
Design/methodology/approach
Four large organizations and five municipalities that use cloud services and conduct ISRA to adhere to their information security risk management practices were studied. Data were gathered qualitatively to answer the study’s research question: How is ISRA practiced on the cloud? The Coat Hanger model was used as a theoretical lens to study and theorize the practices.
Findings
The results showed that the organizations aimed to follow the guidelines, in the form of frameworks or their own experience, to conduct ISRA; furthermore, the frameworks were altered to fit the organizations’ needs. The results further indicated that one of the main concerns with the cloud ISRA was the absence of a culture that integrates risk management. Finally, the findings also stressed the importance of a good understanding and a well-written legal contract between the cloud providers and the organizations using the cloud services.
Originality/value
As opposed to the previous research, which was more inclined to try out and evaluate various cloud ISRA, the study provides insights into the practice of cloud ISRA experienced by the organizations. This study represents the first attempt to investigate cloud ISRA that organizations practice in managing their information security.
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Chang Liu, Shiwu Yang, Yixuan Yang, Hefei Cao and Shanghe Liu
In the continuous development of high-speed railways, ensuring the safety of the operation control system is crucial. Electromagnetic interference (EMI) faults in signaling…
Abstract
Purpose
In the continuous development of high-speed railways, ensuring the safety of the operation control system is crucial. Electromagnetic interference (EMI) faults in signaling equipment may cause transportation interruptions, delays and even threaten the safety of train operations. Exploring the impact of disturbances on signaling equipment and establishing evaluation methods for the correlation between EMI and safety is urgently needed.
Design/methodology/approach
This paper elaborates on the necessity and significance of studying the impact of EMI as an unavoidable and widespread risk factor in the external environment of high-speed railway operations and continuous development. The current status of research methods and achievements from the perspectives of standard systems, reliability analysis and safety assessment are examined layer by layer. Additionally, it provides prospects for innovative ideas for exploring the quantitative correlation between EMI and signaling safety.
Findings
Despite certain innovative achievements in both domestic and international standard systems and related research for ensuring and evaluating railway signaling safety, there’s a lack of quantitative and strategic research on the degradation of safety performance in signaling equipment due to EMI. A quantitative correlation between EMI and safety has yet to be established. On this basis, this paper proposes considerations for research methods pertaining to the correlation between EMI and safety.
Originality/value
This paper overviews a series of methods and outcomes derived from domestic and international studies regarding railway signaling safety, encompassing standard systems, reliability analysis and safety assessment. Recognizing the necessity for quantitatively describing and predicting the impact of EMI on high-speed railway signaling safety, an innovative approach using risk assessment techniques as a bridge to establish the correlation between EMI and signaling safety is proposed.
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Aisling Jane Davis and Patricia Mc Clure
Discharge planning home visits (DPHVs) are a routine part of occupational therapy clinical practice. However, there is a dearth of evidence to support or refute their efficacy and…
Abstract
Purpose
Discharge planning home visits (DPHVs) are a routine part of occupational therapy clinical practice. However, there is a dearth of evidence to support or refute their efficacy and limited policies or standards to guide clinical practice. This study aims to investigate current clinical practice during home visits and the value that occupational therapists’ attribute to home visits within an Irish context.
Design/methodology/approach
Data collection was carried out by using a survey questionnaire (postal and electronic options). The study population comprised occupational therapists across 52 sites including acute, rehabilitation and convalescence settings within the Republic of Ireland. In total, 122 occupational therapists that completed the survey questionnaire were recruited for the study.
Findings
Quantitative data identified time spent per visit, departmental size, hospital size, number of visits and report writing times. Information was gathered regarding clinical areas assessed during visits in a Likert scale format. Qualitative data identified benefits, risks, recommendations to improve home visit practice and clinical criteria for home visits. Findings conclude that DPHVs are routinely carried out by occupational therapists and that there is consistency in clinical practice within an Irish setting. Occupational therapists value home visits as clinical assessments and have identified risks during practice, benefits of visits and ways to improve practice.
Originality/value
This study has provided a reflection of clinical practice in the Republic of Ireland. It is the only study of its kind in an Irish setting, and it could be used as a knowledge base regarding current practice on DPHV and occupational therapists’ clinical reasoning regarding home visits. The information gathered in this study could influence policies regarding DPHV and could serve as a comparison to standardise practice and justify the need for DPHV.
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Mariusz Szóstak, Tomasz Nowobilski, Abdul-Majeed Mahamadu and David Caparrós Pérez
Unmanned aerial vehicles (UAV), colloquially called drones, are widely applied in many sectors of the economy, including the construction industry. They are used for building…
Abstract
Purpose
Unmanned aerial vehicles (UAV), colloquially called drones, are widely applied in many sectors of the economy, including the construction industry. They are used for building inspections, damage assessment, land measurements, safety inspections, monitoring the progress of works, and others.
Design/methodology/approach
The study notes that UAV pose new, and not yet present, risks in the construction industry. New threats arise, among others, from the development of new technologies, as well as from the continuous automation and robotization of the construction industry. Education regarding the safe use of UAV and the proper use of drones has a chance to improve the safety of work when using these devices.
Findings
The procedure (protocol) was developed for the correct and safe preparation and planning of an unmanned aerial vehicle flight during construction operations.
Originality/value
Based on the analysis of available sources, no such complete procedure has yet been developed for the correct, i.e. compliant with applicable legal regulations and occupational health and safety issues, preparation for flying UAV. The verification and validation of the developed flight protocol was performed on a sample of over 100 different flight operations.
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Héctor Rubén Morales, Marcela Porporato and Nicolas Epelbaum
The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's…
Abstract
Purpose
The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the different tables that make up a state-owned enterprise's (SOE) enterprise resource planning (ERP) relational database. The use of Benford's law streamlines the search for possible abnormalities within the ERP system's data set, increasing the ability of the internal audit functions (IAFs) to detect anomalies within the database. In the SOEs of emerging economies, where groups compete for power and resources, internal auditors are better off employing analytical tests to discharge their duties without getting involved in power struggles.
Design/methodology/approach
Records of eight databases of an SOE in Argentina are used to analyse the number of records of each table in periods of three to 12 years. The case develops step-by-step Benford's law application to test each ERP module records using Chi-squared (χ²) and mean absolute deviation (MAD) goodness-of-fit tests.
Findings
Benford's law is an adequate tool for performing integrity tests of high-volume databases. A minimum of 350 tables within each database are required for the MAD test to be effective; this threshold is higher than the 67 reported by earlier researches. Robust results are obtained for the complete ERP system and for large modules; modules with less than 350 tables show low conformity with Benford's law.
Research limitations/implications
This study is not about detecting fraud; it aims to help internal auditors red flag databases that will need further attention, making the most out of available limited resources in SOEs. The contribution is a simple, cheap and useful quantitative tool that can be employed by internal auditors in emerging economies to perform the first scan of the data contained in relational databases.
Practical implications
This paper provides a tool to test whether large amounts of data behave as expected, and if not, they can be pinpointed for future investigation. It offers tests and explanations on the tool's application so that internal auditors of SOEs in emerging economies can use it, particularly those that face divergent expectations from antagonist powerful interest groups.
Originality/value
This study demonstrates that even in the context of limited information technology tools available for internal auditors, there are simple and inexpensive tests to review the integrity of high-volume databases. It also extends the literature on high-volume database integrity tests and our knowledge of the IAF in Civil law countries, particularly emerging economies in Latin America.
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