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The recession of 2008 and the demise of established financial firms served as a reminder that effective corporate governance is important to ensure that businesses remain as going concern. One key area is the implementation of effective enterprise-wide risk management practices. The resulting regulatory oversight enacted through the Dodd Frank Act placed additional responsibility on organizations to develop effective risk management practices. However, business risks are evolving and are now reflected in data breaches and defective parts recalls. Business students, especially accounting majors, must have a working knowledge of risk assessment practices prior to entering the work force. The risk management project was developed to help provide students with this opportunity. It has been used over several semesters at a regional university, and results shows that students are able to identify business risks and perform a basic risk assessment. Students now have a better understanding of the enterprise risk management process and will be more productive as they enter the workforce.

The COVID-19 pandemic of 2020, marked by stringent lockdowns and reduced human activity, resulted in a significant decrease in air pollutant emissions. This study investigates the impact of these altered atmospheric conditions on human health by focusing on Volatile Organic Compounds (VOCs) such as benzene, toluene, and meta-xylene (BTX), comparing data from before, during, and after the pandemic lockdowns. The objectives were to assess changes in Total VOC (TVOC) concentrations and to evaluate the associated health risks, particularly Lifetime Cancer Risk (LCR) from benzene exposure. Analysis of the data revealed a notable reduction in TVOCs during the 2020 lockdown, with average concentrations of 12.15 ± 20.49 µg/m3 in 2019, 8.08 ± 5.50 µg/m3 in 2020, and 5.12 ± 7.56 µg/m3 in 2021. LCR values also fluctuated, with averages of 1.12 × 10−5, 1.23 × 10−5, and 6.91 × 10−6 or pre-pandemic, during-pandemic, and post-pandemic periods, respectively. The findings highlight the potential effectiveness of lockdowns in reducing air pollution and underscore the need for continued, targeted environmental policies to improve public health. [ABSTRACT FROM AUTHOR]

The management of socio-economic infrastructure projects in developing countries, including roads, bridges, tunnels, railways, ports, airports, dams and others, presents multifaceted challenges, particularly in environments marked by complexity and uncertainty. Despite the efforts of governments in these countries, these types of projects still face numerous risks, including political, technological, regulatory, financial, and market risks. The objective of the study was to examine the practices related to the problem of the decision-making process and risk assessment in the management of socio-economic infrastructure projects in developing countries, focusing on the example of the Algerian experience. This research used a qualitative analysis of the decision-making process through 15 semi-structured interviews conducted with representatives of various institutions and administrations responsible for supervising the East-West highway project in Algeria and several focus groups conducted or observations noted at the meetings where the author participated as a principal engineer at the Ministry of Public Works (project owner) during the different phases of the implementation of this mega-project. This made it possible to carry out a global assessment of current practices and to identify the major risks that can impact the decision-making process to improve the management of socio-economic infrastructure projects in Algeria and also in developing countries. The results of the study reveal the risks related to the complexity of the external and internal environment of the projects, in which among the 13 major risks identified, 61.54% have a high criticality, 30.77% have a medium criticality, and 7.69% have a low criticality. The results show that several important aspects need to be improved, including: 1) strengthening financial stability; 2) political risk mitigation; 3) implementing economic stability measures; 4) clarifying contractual aspects; 5) promoting cultural sensitivity and communication; 6) improving cost and quality control measures. This study provides valuable guidance to governments, businesses, managers, and other individuals or groups interested in promoting the management of socio-economic infrastructure projects in developing countries.

Enterprise risk management as a key element of the internal control system has become important over the years. The changes in the conditions of companies, especially banks, have increased the scope and complexity of their risk, and this has led to an increase in the demand for using enterprise risk management as an enterprise risk management framework. As the most important financial institution in the money market, the bank faces various risks. The implementation of this system in the bank makes the process of identifying, evaluating and monitoring risks with a comprehensive approach. The purpose of this study is to develop a comprehensive risk management implementation framework in the banking industry. Despite the growing importance of enterprise risk management, its implementation in Iran has received little attention and is facing challenges, and no study has been conducted to investigate its implementation conditions, effective factors, necessary foundations, and existing obstacles. Therefore, the current research has developed a framework for implementing enterprise risk management in the banking industry by using qualitative approach and systematic review and multiple case study methods by examining two banks. The statistical population of this research includes the board of directors, senior managers, members of specialized committees and experienced experts. The results of the research show that the extracted framework of enterprise risk management is not fully implemented in Iranian banks, and the challenges of its implementation include the lack of information technology infrastructure, the lack of sufficient knowledge and government restrictions. The current research can be considered as a suitable model for the banking industry.

OBJECTIVE: Spices, because of their bioactive content, can cause irritation and allergic symptoms in the respiratory system and skin. Spice shop workers are constantly exposed to spices and dried herbs as part of their jobs. This study aimed to investigate the work-related symptoms of spice shop workers. Another aim was to assess the risk status of having an atopic nature for work-related symptoms. MATERIAL AND METHODS: This was a cross-sectional study. Our research team visited the spice shops and a questionnaire was administered to 112 workers to assess work-related symptoms. In order to determine atopy, 79 of them had skin prick tests with common aeroallergens. RESULTS: Workers had eye complaints (19.6%), runny noses (22.3%), skin symptoms (9.8%), shortness of breath (9.8%), and coughs (19.6%) at work. The prevalence of atopy was 18%. Atopy was associated with work-related eye complaints (odds ratio (OR): 4.12, 95% CI: 1.17-14.46), work-related runny nose, and work-related cough (OR: 4.85, 95% CI: 1.44-16.32, and OR: 4.41, 95% CI: 1.30-14.97). CONCLUSIONS: The workers in spice shops are adversely affected by spices and dried herbs in their working environment. Being sensitive to common aeroallergens poses a risk for occupational symptoms. [ABSTRACT FROM AUTHOR]

Service accessibility plays a pivotal role in older adults' mental health. However, accessibility measures used in previous studies are either objective or perceived. This study aimed to integrate both objective and perceived measures of service accessibility to explore the relationship between environmental cognition on service accessibility and mental health in older adults and the pathways. We used both questionnaire data collected from 2,317 older adults in Hong Kong and geographical data to explore the direct and indirect effect of environmental cognition (i.e. positive, negative, and matching evaluation) relating to service accessibility on mental health and two pathways (i.e. physical activity and sense of belonging) based on a structural equation model. Physical activity mediated the positive relationship between non-negative perceptions toward access to convenience stores, leisure facilities, clinics, community centers, places of worship and mental health. Sense of community can significantly mediate the positive relationships between non-negative perceptions toward all 10 types of services and mental health. This study provides an empirical contribution to environmental cognition theory and person-environment fit theory; its findings have implications for urban planning policy. The findings from this study provide significant evidence that environmental cognition distortion, especially negative perception, can be significantly associated with lower mental health through physical activity and a sense of community. This suggests that policies focused on changing environmental cognitions could be a promising public health strategy. Environmental cognition theory suggests that improving awareness of setting could help improve the precision of cognitive mapping of environmental reality. This can be very important where it is difficult to change the objective environment due to the deep-rooted and long-standing urban structure. [ABSTRACT FROM AUTHOR]

Nature loss threatens businesses, the global economy and financial stability. Understanding and addressing these risks for business will require credible measurement approaches and data. This paper explores how natural capital accounting (NCA) can support business data and information needs related to nature, including disclosures aligned with the Taskforce on Nature-related Financial Disclosures recommendations. As businesses seek to measure, manage and disclose their nature-related risks and opportunities, they will need well-organized, consistent and high-quality information regarding their dependencies and impacts on nature, which few businesses currently collect or track in-house. NCA may be useful for these purposes but has not been widely used or applied by businesses. National NCA guided by the U.N. System of Environmental-Economic Accounting may provide: (i) a useful framework for businesses in conceptualizing, organizing and managing nature-related data and statistics; and (ii) data and information that can directly support business disclosures, corporate NCA and other business applications. This paper explores these opportunities as well as synergies between national and corporate natural capital accounts. In addition, the paper discusses key barriers to advancing the wider use and benefits of NCA for business, including: awareness of NCA, data access, business capabilities related to NCA, spatial and temporal scales of data, audit and assurance considerations, potential risks, and costs and incentives. This article is part of the theme issue 'Bringing nature into decision-making'. [ABSTRACT FROM AUTHOR]

This study examines whether the severity of a material internal control weakness disclosure impacts lending decisions. In addition, this study also investigates whether loan officers' tolerance for ambiguity affects lending decisions. An experiment was conducted with 68 U. S. loan officers, who provided risk assessments and lending probabilities for a hypothetical borrower. One independent variable, a material weakness in the borrower's internal controls, was manipulated using two levels--more severe versus less severe. The other independent variable, tolerance for ambiguity, was measured with a commonly used scale for this personality characteristic. Findings indicate that more severe material internal control weaknesses lead to higher risk assessments by lenders and lower probabilities of granting lines of credit. Also, lenders having a low tolerance for ambiguity provide higher risk assessments and lower probabilities of granting lines of credit than do lenders having a high tolerance for ambiguity. Keywords: internal controls, material weaknesses, tolerance for ambiguity, commercial lending, Previous research has found that commercial lending decisions are adversely impacted by borrowers' disclosures of material weaknesses in internal controls as compared to effective internal controls (Schneider and Church, 2008; [...]

Background: Urinary incontinence is a growing issue among adult women globally. Limited data exist examining the impact of occupational, environmental, and behavioral factors on urinary incontinence. Objective: This quantitative, cross-sectional pilot study examined the workplace behaviors of adult women experiencing urinary incontinence. It was hypothesized that specific jobs and work environments would be associated with increased urinary incontinence and urgency based on identified behaviors and work-related conditions. Design: This study is a quantitative, cross-sectional survey. Methods: Adult women (18 years and older) with a history of urinary incontinence were recruited from August 2022 to February 2023 to complete a one-time survey consisting of multiple-choice and short answer questions identifying specific workplace behaviors and symptoms of urinary incontinence. Descriptive statistics and data categorization were used to observe outcomes and examine relationships between urinary incontinence and particular professions. Results: Urinary incontinence and urgency-related symptoms affected healthcare and business professionals at a higher prevalence. The most commonly reported behaviors across all professions consisted of withholding urine and utilizing absorbance products. Conclusion: The results of this study will help guide women's health practitioners in exploring current workplace behaviors that may contribute to urinary incontinence in adult women. With this knowledge, practitioners can provide meaningful education to employers and employees to prioritize toileting behaviors in the workplace. [ABSTRACT FROM AUTHOR]

Objectives: This study examined (a) characteristics of maintenance of business activity among self-employed individuals with chronic health conditions (CHCs) and (b) the relationships of coping strategies with maintenance of business activity. Method: This cross-sectional study involved 294 self-employed participants aged 26–77 who were at most 2 years since their diagnosis and had one of the following CHCs: cancer (23.4%), cardiac disease (21.7%), respiratory disease (36.2%), or inflammatory bowel disease (18.6%). Participants answered questionnaires on workability limitations, business maintenance, sense of mastery, and coping strategies. Results: Participants reported a substantial decrease in business profitability since their CHC diagnosis but high job satisfaction. The structural equation model had good fit indicators and revealed that the association between workability limitations and lower maintenance of business profitability was partially mediated by lower use of disengaged coping strategies. The association between sense of mastery and job satisfaction was partially mediated by engaged and disengaged coping strategies. Conclusions: Self-employed individuals with CHCs are at risk of declining of business profitability; however, degree of workability limitations alone did not explain business profitability maintenance or job satisfaction, but it was related to coping resources and strategies. Interventions that strengthen personal resources and promote engaged coping strategies should be provided with direct support to business maintenance. Impact and Implications: In most countries, social security provisions are worse for self-employed people than salaried employees. Therefore, uncertainty about income when facing health problems is a major stressor for self-employed individuals. The present study aimed to identify factors that contribute to business maintenance as reflected in profitability and job satisfaction. Understanding what factors affect these outcomes would contribute to knowledge about the challenges faced by self-employed people and successful modes of coping with these challenges. [ABSTRACT FROM AUTHOR]

Copyright of Zentralblatt fuer Arbeitsmedizin, Arbeitsschutz und Ergonomie is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: Operational performance require effective and efficient internal control mechanisms to check on any leakages, cost of revenue mobilization, negative variance concern on revenue targets among other aspects. The study explained the effect of risk assessment and management on operational performance of KRA Methodology/Approach: Causal design that outline the cause and effect association of risk assessment and management on operational performance. Targeted of finance employees, audit employees and investigation employees adding up to 253 of which 155 were sampled. Findings: Risk assessment and management reported a significant relationship with operational performance of Kenya Revenue Authority. The association was further reported as negative on basic element of risk factor. Implications: KRA management should assess risk and provide mitigation measures that could lead to operational performance. Risk decisions should be well made. That KRA should up audit exercises and conduct interim as well as final audits and make use of audit recommendations given to enable operational performance. Finally, the study recommends that KRA should always make financial reports in accordance to law and hence review them to establish areas to be improved for operation performance.

The effective lending activity of the bank depends on the qualitative assessment of the creditworthiness of borrowers. This process determines not only the success of an individual banking operation, but also the entire credit policy of the bank. Modern banks use different approaches to creditworthiness analysis, because each loan agreement has its own specifics. The article summarizes and forms the main elements of the bank’s risk management system, substantiates the significant impact of such factors as the use of the latest technologies, stress management, and the culture of risk management. It is determined that the main and additional elements of the risk management system should take into account the features of the organizational and financial structure of each bank. In order to improve the methodologies for assessing the risks of banking activities on the basis of modeling methods and machine learning, the article proposes a conceptual model for assessing the credit risk of a commercial bank, which allows to implement the following stages: to form an information space for such an assessment and to carry out a scoring assessment of the creditworthiness of borrowers. As a result of the implementation of the first stage of the study, a set of observation objects is formed, assessed using a set of indicators; a binary characteristic of the client’s creditworthiness has been determined, which in turn determines the sign of the client’s attractiveness for lending. On the basis of the aggregate of selected factors, a comprehensive scoring model for assessing the borrower’s creditworthiness has been implemented, which allows to determine the rules for categorizing variables. A logistic regression has been constructed by the method of step-by-step exclusion and its significance has been assessed. Each client is assigned a score using a scoring card, on the basis of which a credit rating forecast for new borrowers is also calculated. The results of the research can be used by banks to improve the risk management system, as well as help banks to increase their efficiency and competitiveness.

The study aims to discuss the impact of the analysis of events after the reporting date (subsequent events) on management decision-making. In the interval between the end of the reporting period and the publication of the annual financial report, company management may learn about events that either occurred during the reporting period but were previously unknown or occurred when the financial report was already prepared but not approved. The consequences of these events can be so serious that they require adjustments to the financial statements, changes in the company’s strategy and tactics, and radical management transformations. The paper structures such events depending on their impact on business performance and the procedure for reporting and identifies the determinants and mechanisms for their analysis and correct accounting. To assess the complex impact of events after the reporting period on the financial results of a company, an integral indicator is proposed, a set of management measures is defined in accordance with the values of this indicator, and the mechanism for its calculation and use is demonstrated on the example of a hypothetical scenario. The sensitivity analysis of this indicator to fluctuations in the weighting coefficients of its components was performed using the Monte Carlo method. In an environment where transparency, accountability, trust between key stakeholders, adaptability, and proactivity are crucial for effective management, this indicator can be used as an effective metric that is taken into account by auditors, regulators, clients, investors, company management, etc.

Although studies have demonstrated that the use of lysergic acid diethylamide (LSD) is on the rise in the United States, it remains unclear how this trend looks across the hierarchical ladder of the American workforce. This is relevant given that LSD is increasingly being touted as a means of boosting creativity and performance, with mounting anecdotal evidence that business managers in particular are turning to it for inspiration and insight. Using pooled cross-sectional data from the National Survey on Drug Use and Health (2006–2014) on 168,920 adults in the United States employed full-time (weighted = 117,270,940), this study investigates how temporal trends in past year LSD use differ among business managers and non-managers. The results suggest that the prevalence of past year LSD use increased over time at a greater rate among business managers than non-managers and that this difference cannot be accounted for by changes in business managers' perceived risk of LSD use or general substance use relative to non-managers. The study's findings indicate that temporal trends in past year LSD use depend on employees' hierarchical rank in their organization and suggest that business managers, regardless of gender, are becomingly increasingly interested in the potential competitive advantages that LSD may offer. [ABSTRACT FROM AUTHOR]

BACKGROUND: The COVID-19 pandemic has undeniably brought up the issue of Occupational Health and Safety (OHS) for businesses in Turkey. In this global pandemic, strategies developed to effectively address OHS risks and eliminate them with reliable, high-quality data have gained importance. OBJECTIVE: This study aimed to determine the perceptions of employees in the forest products industry in Turkey regarding the OHS during the COVID-19 pandemic. METHOD: The sample of the descriptive and analytical study consisted of a total of 371 employees in forest product businesses located in Turkey. The sample of the study was determined by the purpose-based sampling method. Data were collected both online and face-to-face from June 2022 to October 2022. The data were obtained using the Questionnaire of Employee and Business Characteristics and the Scale of Employees' Perceptions on the OHS (S-POHS) adapted by Özden (2022). Statistical analysis was performed using SPSS and calculated by descriptive analyses, pairwise comparison tests and multivariate regression analyses. RESULTS: 39.1% of the employees with a mean age of 34.12±8.78 years are high school graduates and 61.5% are workers. Significant differences were found in the S-POHS average scores of the employees in the businesses that produce paper-cardboard, have operated for less than 20 years, have a partnership structure with foreign capital and have an OHS Management System Quality Certificate (p < 0.05). CONCLUSION: While a positive OHS perception level has already been achieved in the forest products industry in business administrations and by employees, it is clear that this should not be lost and it should be prepared for the next crises by adding new applications. [ABSTRACT FROM AUTHOR]

Copyright of ESTUDAM Public Health Journal is the property of ESTUDAM Public Health Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Risk management and crisis management are essential aspects for the survival and success of organizations in a volatile environment. By identifying, evaluating, and efficiently managing risks, organizations can minimize the negative impact on their activities. In the light of a proactive and integrated approach, investments in technology and human resources become priorities for adapting to changes in the business environment. Open and transparent communication, collaboration between departments, and involvement of all members of the organization are crucial for coordinating and effectively implementing risk and crisis management strategies. Adopting an organizational culture focused on prevention and anticipation can transform risks into opportunities for development and continuous improvement. Continuing investments in organizational capabilities, improving communication, and engaging with stakeholders are necessary for effective crisis management. [ABSTRACT FROM AUTHOR]

Background: Studies have reported the negative effect of nocturnal use of digital social media (DSM) platforms on sleep and its biomedical implications. However, there is a dearth of literature on awareness and the factors driving this behaviour. Therefore, this study examined the determinants of nocturnal use of DSM platforms among residents of Ibadan, Nigeria. Methods: A cross-sectional survey study was conducted, using the multistage sampling technique, and questionnaires were randomly administered to 494 respondents in Ibadan North Local Government Area of Oyo State. Data were obtained on awareness about the risks associated with nocturnal use of DSM, as well as beliefs and factors driving the behaviour. Data were analysed through descriptive statistics, chi-square test and logistic regression. Results: Fifty-one percent of the respondents were unaware that using DSM at night affects sleep. The majority were also unaware of other potential health risks associated with this behaviour. The beliefs facilitating DSM use at night were form of leisure, more entertaining, and deeper conversation. Factors driving nocturnal use of DSM were networking, accessing information, education, and work or business. Conclusion: There was a low-level awareness of the risks associated with DSM use at night. The beliefs that DSM use at night is a form of leisure, is entertaining, and gives room for deeper conversation, and activities such as networking, accessing information, education, and work or business are the drivers of DSM use at night. These findings suggest the need for public sensitization about how DSM should be used at night. [ABSTRACT FROM AUTHOR]

Ghana, like many other African countries, has seen a rapid expansion in gambling industry activity in the last decade with sports betting becoming a popular pastime among young Ghanaian males. The proliferation of land based, and online gambling operations presents a significant public health threat to the citizenry. Yet little is known about gambling participation and harms, the size of the gambling market and the role of the gambling industry in influencing and perpetuating gambling behaviour in Ghana. The aim of this study was to contribute to understanding the extent of gambling research in Ghana by mapping out what the current literature indicates. Six databases were searched for peer-reviewed journal articles that focused on gambling in Ghana. The findings from this review demonstrate gambling research in Ghana is in a nascent state with a predominant focus on individual factors and limited consideration of public health. The implications for future research are highlighted, including the requirement for a nationally representative study to understand the prevalence of gambling participation and harm, and the role of the gambling industry. Public health action grounded in sound evidence is urgently required to address the individual and community level problems associated with this harmful commodity. [ABSTRACT FROM AUTHOR]

The role of small and medium-sized enterprises (SMEs) in the modern economy is crucial, and they have emerged as the most alluring and inventive system. To investigate and assess SMEs’ operations, internal auditing was formed as an independent assessment. Internal auditors’ planning and implementation of a quality program of internal audits can result in several advantages to SMEs. The current study investigates how internal auditors might help SMEs become more competitive. To fulfill the study’s requirements, 200 employees of Greek SMEs who were relevant to the internal audit function in their business environment were invited to answer a questionnaire. Internal auditors are viewed positively by most of the (100) employees who responded. Ranging from 34% to 53% in part B of the questionnaire (the role of internal auditors), they strongly agree with the positive role of internal auditors in Greek SMEs. Regarding the evaluation of internal auditors, most respondents gave a relatively negative opinion. From 31% to 34% respondents in part C of the questionnaire (evaluation of internal auditors) agree a little with the positive evaluation of internal auditors in Greek SMEs. Furthermore, the results showed that internal auditors must be professionals, comprehend the audited activities in-depth, offer ways to remedy problematic activities, and voice their thoughts objectively to succeed in the competitiveness of Greek SMEs.

The purpose of this study is to ascertain whether lenders' judgments are impacted by disclosures of critical audit matters (CAM) in the audit report. This research also investigates whether lenders who have a low tolerance for ambiguity make lending judgments that differ from lenders who have a high tolerance for ambiguity. Commercial loan officers were given a questionnaire involving a lending decision and were asked to provide risk assessments and probabilities of granting a line of credit. Results indicate that CAM disclosures did not significantly impact either lenders' risk assessments or probabilities of granting lines of credit. This research also did not find evidence that lenders' tolerance for ambiguity influences lending judgments., In 2017, the Public Company Accounting Oversight Board adopted a new standard mandating that auditors' reports should disclose whether or not any critical audit matters (CAM) were identified, and if [...]

The article is devoted to the study of the issue of banks’ risk management. Risk management is a complex but necessary process to ensure the financial stability of banks. Research and assessment of banks’ risks helps banks understand and manage risks, make more informed decisions about granting loans, investing and other operations. Risk modeling is an important part of risk management in banks, so the article proposes improving the methodology for assessing the level of risks of banking activities, which, on the basis of forecasting methods and simulation modeling, allows to improve the validity and quality of managerial decisions in the field of management of financial activities of a bank. The task of risk assessment is a central element of the risk management system in banks. In order to improve the methodological base, the article proposes a conceptual scheme of modeling the risks of banking activity, which includes four blocks: development of currency risk assessment models; development of credit risk assessment models; stress testing of banking risks; making decisions to stabilize the financial condition of the bank in each of the proposed scenarios of modeling the risks of banks’ activity. In accordance with this, on the basis of the carried out study of the bank’s financial statements and methods of assessment and analysis of risks of banking activity, the following simulation models have been developed: a model for assessing the level of currency risk; a model for assessing credit risk and determining the amount of its reserve according to national and international standards; a complex risk assessment model. After building and examining the models, the methods of system dynamics were used, namely: simulation modeling, stress testing, and sensitivity analysis. Simulation modeling has become an effective tool for studying the risks of banking activities, as it made it possible to create virtual models of banking operations and test them on various risk scenarios. Stress testing allowed to study the impact of shock events on the financial stability of the bank. Sensitivity analysis was used to identify the most sensitive parameters of the model and to determine how changing these parameters affects the model results.

In recent years, expectations from internal audit have changed with globalization, diversification of risks, technological innovations and developments, international standards and legal regulations. Within the framework of both legal regulations and international internal audit standards, it has emerged that internal audit activities should integrate a risk-based perspective into internal audit processes rather than the traditional perspective. While this situation affects all internal audit units operating in different sectors, it has affected the internal audit units of banks, which are mandatory units for banks in Turkey, relatively more. The first stage of the risk-based perspective in internal audit is the planning of the areas to be audited through the risk assessments carried out objectively by the internal audit units. However, there are some difficulties as there is no method for objective risk assessment in practice. For this purpose, in this study, an application has been proposed on how a bank's internal audit unit can objectively prioritize the branches that should be audited, based on an imaginary example. In the proposed application, criteria for the branches to be prioritized in the annual internal audit plan were defined and scored, their weights were calculated with the standard deviation method, and the prioritization rankings for the branches were carried out using the ARAS method.

Live-streaming e-commerce is the future development direction of the retail industry. When retailers choose a live-streaming e-commerce platform, they face the test of various risks of the platform, such as insecure control of capital flow, insufficient support of public domain traffic, etc. Therefore, it is necessary to evaluate the risks of the platform to help retailers identify the platform with the lowest risk. Considering the complexity of the risks of live-streaming e-commerce platforms and the ambiguity of the decision-makers thinking, the current method for multi-criteria group decision-making (MCGDM) method in a fuzzy environment rarely discusses the decision-makers weight for the criterion. This paper proposes interval-valued intuitionistic fuzzy multi-criteria group decision-making based on the decision-makers’ professionalism to evaluate the platform’s risks. This method determines the decision-maker’s weight for the criterion based on the professionalism of the decision-maker and uses the technique for order preference by similarity to an ideal solution (TOPSIS) method to rank the alternative platforms. Finally, a risk assessment of the agricultural product live-streaming e-commerce platforms is used as a case study to demonstrate the feasibility and effectiveness of the proposed method. This research will not only provide practical guidance for retailers to choose the live-streaming e-commerce platform with the lowest comprehensive risk but also provide ideas for the research of live-streaming e-commerce from the perspective of risk assessment.

A crisis is a rumor, event and information that has an impact on the good name, image and trustworthiness of a company. In fact, the crisis that occurred did not only impact large companies, but small businesses were one of the groups most affected by the Covid-19 pandemic crisis. Therefore, all parties, both individuals and companies, must be prepared to face a crisis. Crisis management is defined as a set of factors created as a tool to eradicate a crisis and reduce the potential damage resulting from the crisis. This research aims to find out how a business is able to survive, what strategies are prepared to overcome uncertainty in business. This research uses a qualitative descriptive method using a case study method which seeks to understand the whole and in depth of a case, data collection methods using literature studies sourced from journals or other online media. The results of this research are that UMKM business actors survive by using several strategies such as utilizing digital technology, improving product and service quality, pricing and customer relationship marketing. Large business players use strategy by forming a management team, identifying, analyzing, developing planning, communication and evaluation methods. [ABSTRACT FROM AUTHOR]