The issues related to management control and risk management are related not only to the safe operation of a given organization, but also contribute to ensuring the continuity of its operations. The main purpose of this article is to present the general principles of the organization of the...

This paper aims to analyse the ways in which risk management has been embedded in management control systems in Italian municipalities. Through a qualitative method, this study presents multiple case studies from six municipalities with two levels of analysis: content analysis on the information...

Für die meisten Unternehmenist die Marke der originäreWerttreiber. Dieser Werttreiber istallerdings durch vielfältige Gefahren bedroht,die oft nicht oder zu spät erkanntwerden. Das klassische Risikomanagementbeschäftigt sich im Wesentlichen mitdem Schutz vor technischen und...

In Spain, there is significant opposition to the building of new base stations for cell phone communications. Since 1999, this situation has led most local councils to declare a moratorium on new aerials in cities and villages. In the meantime, following European Union recommendations, state...

This study aims at developing econometric models to manage the price risk of Dry and Wet Cocoa beans with the help of ARIMA (Autoregressive Integrated Moving Average) and VAR (Vector Auto Regressive). The monthly price of Cocoa beans is collected for the period starting from April 2009 to March...