Iacob, Constanta and Zaharia, Stefan (2012): Risk management – a new priority system customs and its consequences.
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Abstract
The preoccupations concerning the analysis and the administration of the risks began in the year 1970 and lasted for 10 years, aiming at different fields of the human sciences: administration, sociology, economy, political sciences. The negligence in analyzing the risks for more than 20 years marked the competitiveness of the enterprises. The risks are still the same, some of them amplified, other new ones appeared by sometimes creating „the avalanche effect", so it is difficult to estimate and to stop their consequences. Constantly facing new challenges, customs administrations should remain reactive when it comes to managing emerging risks. Risk management in combination with other essential constituents customs, indicate direction of the XXI century in this field. This paper aims to analyze the risks faced by customs, the possibility of analyzing and measuring the risks and their management directions.
Item Type: | MPRA Paper |
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Original Title: | Risk management – a new priority system customs and its consequences |
English Title: | Risk management – a new priority system customs and its consequences |
Language: | English |
Keywords: | risks, evaluation, indicators, analysis, monitoring, review |
Subjects: | G - Financial Economics > G3 - Corporate Finance and Governance > G32 - Financing Policy ; Financial Risk and Risk Management ; Capital and Ownership Structure ; Value of Firms ; Goodwill G - Financial Economics > G2 - Financial Institutions and Services > G28 - Government Policy and Regulation M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M42 - Auditing |
Item ID: | 39352 |
Depositing User: | Constanta Iacob |
Date Deposited: | 17 Jun 2012 00:25 |
Last Modified: | 27 Sep 2019 21:38 |
References: | (1) Knight, G.A – Entrepreneurship and strategy in the international SME. Journal of International Management, NO 7/3, 2001 (2) Johnson, G ; Scholes, H – Exploring Corporate strategy. Prentince Hall Europe, 1984 (3) Dunne, M. – A propos de la gestion des risques, OMD Actualité, juin 2010, pag.16 (4) Standardised Framework for Risk Management in the Customs Administrations of the EU. Customs 2002 Programme, ec.europa.eu/taxation.../index_fr.htm (5) Special Report No 13/98 concerning the use of risk-analysis techniques in customs control and the clearance of goods OJ C 375, 3.12.1998, eca.europa.eu/ (6) Geourjon, A-M. et B. Laporte - Risk management for targeting customs controls in developing countries : a risky venture for revenue performance ?, Public Administration and Development, 2005, 25, p.105-113 (7) Dequiedt, V., Geourjon, A.-M. et G. Rota-Graziosi – „Les Programmes de Verification des Importations (PVI) a la lumiere de la theorie de l’agence”, Afrique Contemporaine, 230(2), 2009, pag.151-166 ; Dequiedt, V., Geourjon, A.-M. et G. Rota-Graziosi - On the Design of Preshipment Inspection Programs , Etudes et Documents du CERDI N° 10, 200 |
URI: | https://mpra.ub.uni-muenchen.de/id/eprint/39352 |