001441015 000__ 04754cam\a2200589\i\4500 001441015 001__ 1441015 001441015 003__ OCoLC 001441015 005__ 20230309004715.0 001441015 006__ m\\\\\o\\d\\\\\\\\ 001441015 007__ cr\un\nnnunnun 001441015 008__ 211128s2021\\\\si\a\\\\ob\\\\001\0\eng\d 001441015 019__ $$a1286592244$$a1287136741$$a1294359724 001441015 020__ $$a9789811634680$$q(electronic bk.) 001441015 020__ $$a9811634688$$q(electronic bk.) 001441015 020__ $$z9789811634673 001441015 020__ $$z981163467X 001441015 0247_ $$a10.1007/978-981-16-3468-0$$2doi 001441015 035__ $$aSP(OCoLC)1286498036 001441015 040__ $$aYDX$$beng$$erda$$epn$$cYDX$$dGW5XE$$dEBLCP$$dOCLCF$$dOCLCO$$dDCT$$dOCLCQ$$dOCLCO$$dN$T$$dUKAHL$$dOCLCQ 001441015 0411_ $$aeng$$hjpn 001441015 043__ $$aa------ 001441015 049__ $$aISEA 001441015 050_4 $$aHD61$$b.L44 2021 001441015 08204 $$a658.15/5$$223 001441015 1001_ $$aLee, Hongmu,$$eauthor. 001441015 24510 $$aRisk management :$$bfundamentals, theory, and practice in Asia /$$cHongmu Lee. 001441015 264_1 $$aSingapore :$$bSpringer,$$c[2021] 001441015 264_4 $$c©2021 001441015 300__ $$a1 online resource :$$billustrations (chiefly color) 001441015 336__ $$atext$$btxt$$2rdacontent 001441015 337__ $$acomputer$$bc$$2rdamedia 001441015 338__ $$aonline resource$$bcr$$2rdacarrier 001441015 347__ $$atext file 001441015 347__ $$bPDF 001441015 4901_ $$aSpringer texts in business and economics,$$x2192-4341 001441015 504__ $$aIncludes bibliographical references and index. 001441015 5050_ $$aPart 1The general theory of risk management -- 1 The concept of risk and corporate risk -- 2 Enterprise risk management and related fields -- 3 Accounting fraud and internal control -- 4 COSO ERM framework -- 5 ISO RM framework -- 6 Risk assessment -- 7 Value at risk -- Part 2 Risk Financing -- 8 Risk treatment and ART -- 9 Limitations of insurance as a risk financing tool -- 10 Captive insurers and finite insurance -- 11 Contingent capital -- 12 Securitization and insurance-linked securities -- 13 Insurance-linked security types -- 14 Derivatives and insurance derivatives -- 15 Weather derivatives trading -- 16 Risk management in China -- 17 Risk management in South Korea. 001441015 506__ $$aAccess limited to authorized users. 001441015 520__ $$aThis book outlines risk management theory systematically and comprehensively while distinguishing it from academic fields such as insurance theory. In addition, the book builds a risk financing theory that is independent of insurance theory. Until now, risk management (RM) theory has been discussed while the framework of the theory has remained unclear. However, this book, unlike previous books of this type, provides risk management theory after presenting a framework for it. Enterprise risk management (ERM) is seen differently depending on one's position. For accountants, it is a means for internal control to prevent accounting fraud, whereas for financial institutions, it quantifies the risk that administrators can take to meet supervisory standards. Therefore, most of the ERM outlines are written to suit the intended uses or topics, with no systematic RM overviews. This book discusses a systematic RM theory linked to the framework of it, unlike previous books that were written according to topic. After the Enron scandal in December 2001 and WorldCom accounting fraud in June 2002, several laws were enacted or revised throughout the world, such as the SOX Act(Sarbanes-Oxley Act) in the United States and the Financial Instruments and Exchange Law and Companies Act in Japan. In this process, the COSO(Committee of Sponsoring Organizations of Treadway Commission) published their ERM framework, while the ISO (International Organization for Standardization) published their RM framework. The author believes that the competition between these frameworks was an opportunity to systematize RM theory and greatly develop it as an independent discipline from insurance. On the other hand, the Great East Japan Earthquake that occurred on March 11, 2011, caused enormous losses. Also, because pandemics and cyber risks are increasing, businesses must have a comprehensive and systematic ERM for these risks associated with their business activities. 001441015 546__ $$aTranslated from Japanese. 001441015 588__ $$aOnline resource; title from PDF title page (SpringerLink, viewed December 6, 2021). 001441015 650_0 $$aRisk management$$zAsia. 001441015 650_6 $$aGestion du risque$$zAsie. 001441015 655_0 $$aElectronic books. 001441015 77608 $$iPrint version:$$aLee, Hongmu.$$tRisk management.$$dSingapore : Springer, [2021]$$z981163467X$$z9789811634673$$w(OCoLC)1250511575 001441015 830_0 $$aSpringer texts in business and economics.$$x2192-4341 001441015 852__ $$bebk 001441015 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-981-16-3468-0$$zOnline Access$$91397441.1 001441015 909CO $$ooai:library.usi.edu:1441015$$pGLOBAL_SET 001441015 980__ $$aBIB 001441015 980__ $$aEBOOK 001441015 982__ $$aEbook 001441015 983__ $$aOnline 001441015 994__ $$a92$$bISE