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Module 2: Risk Assessment Principles
 
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The objectives for this module are that, by the end, learners should be able to (1) describe how severity of occupational hazards is expressed, (2) illustrate how hazard severity and exposure are combined to characterize risk, (3) identify strategies to assess worker exposures to potential hazards, (4) explain approaches to managing risk once it has been characterized, and (5) recognize uncertainties associated with risk management.
Views: 8151 METPHAST Program
Risk assessment for nibosh IGC element 4
 
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Explain the importance of planning in the context of health and safety management systems. Explain the principles and practice of risk assessment. Explain the general principles of control and basic hierarchy of risk-reduction measures. Identify key sources of health and safety information. Explain what factors should be considered when developing and implementing a safe system of work for general activities. Explain the role and function of a permit-to-work system.
Hazard, Risk & Safety - Understanding Risk Assessment, Management and Perception
 
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(subtitles available in English, French, Dutch, Spanish, Chinese and Russian, German, and a French version is available here: https://youtu.be/wRmfvFYDNr8) Hazard, Risk & Safety Danger, risques et sécurité Gevaar, risico's en veiligheid Peligro, riesgo y seguridad Опасность, риск и безопасность Gefahr, Risiko und Sicherheit We all hear these terms on a daily basis. So and so a chemical, physical or a biological agent poses a risk; This or that product is a hazard or behaving a certain way is unsafe. A lot of the time “hazard” and “risk” are freely used to mean the same thing. However they are not. Hazard is the potential to cause harm. Risk on the other hand is the likelihood of harm in defined circumstances. In a nutshell, hazard and risk are not always aligned as the risk depends on the exposure to the hazard ; similarly, risk, safety and perception of risk are not always aligned; this can make political decisions regarding safety levels difficult to make, in these cases it is especially important to base them on facts rather than on subjective perceptions. http://www.greenfacts.org
Views: 401947 GreenFacts.org
Risk Assessment: ISO 12100:2010
 
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An introduction to the ISO 12100:2010 global safety standard. Start your risk assessment today with DesignSpark Safety, a free professional risk assessment tool with an intuitive step-by-step guide. Access it now at http://www.designsparksafety.com.
Views: 3267 DesignSparkRS
Risk Assessment | WorkRite Webinars
 
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https://www.posturite.co.uk/webinars This session is aimed at anyone within an organisation who is responsible for carrying out risk assessments. We will explore the statutory legal requirements you must meet and the process of risk assessment and control. Risk assessments might indeed be statutory but they are a relatively easy requirement to fulfil, however many still struggle to understand and get the basics right. What are the general requirements of the Management of Health and Safety at Work Regulations and other relevant legislation? What does your organisation need to know and do? Principles and practices behind risk assessments What happens when it goes wrong?
Views: 234 Posturite Limited
INTRODUCTION AND BS EN 62305:2006 PART 1, GENERAL PRINCIPLES
 
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Omega Red Group Ltd, the UK's leader in design and installation of Lightning Protection Systems, presents an in depth introduction to BS EN 62305 in 5 parts. All of these are available on our website in a larger player at www.omegaredgroup.com.
Views: 1997 omegaredgroup
General principles for the laboratory and biosafety
 
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Subject:Biotechnology Paper: Environmental Biotechnology
Views: 258 Vidya-mitra
Part 1 General principles of interpreting immunogenicity
 
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Created and Narrated by Maria-Dolores Vazquez-Abad Recommended References: Immune response series by Maria-Dolores Vazquez-Abad, (2018 YouTube) Basic Immunology. 5th ed. 2015 European Respiratory Journal 2010 36: 1185 DOI: 10.1183/09031936.00028510; Cellular and Molecular Immunology, 7th edition. Front Immunol. 2014; 5: 520. doi: 10.3389/fimmu.2014.00520 Immunology Unit 1 Review and Project J. Immunol. Methods 289, 1-16. (2004) J. Pharm. Biomed. Anal. 48 (5), 1267-1281. (2008) EMEA guidelines on Immunogenicity Assessment of Biotechnology-Derived Therapeutic Proteins. http://www.emea.europa.eu/pdfs/human/biosimilar/1432706en.pdf FDA Guidance for Industry, Assay Development for Immunogenicity Te sting for Therapeutic Proteins. http://www.fda.gov/downloads/Drugs/GuidanceComplianceRegulatoryInformation/Guidances/UCM192750.pdf Clin Chem. 51, 1983-1985. (2005) ASSAY and Drug Development Technologies. 5(5): 655-662. (2007). Bioanalysis 2 (4), 721-731(2010) Boris Gorovits: Bioanalytical Assays for Biotherapeutics 2017 ADME workshop; Fisher , T.S. et al.Cancer Immunology and Immunotherapy (2012) 61:1721-33 FDA Immunogenicity Assessment for Therapeutic Protein Products http://www.fda.gov/Drugs/GuidanceComplianceRegulatoryInformation/Guidances/default.htm EMA: Guideline on Immunogenicity assessment of therapeutic proteins 18 May 2017 EMEA/CHMP/BMWP/14327/2006 Rev 1 Glodsy et al Immunology 5th edition, 2003 J Allergy Clin Immunol 2005;115:584-91.
Risk Assessment: It’s Not the Hazard, It’s the Risk
 
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In the past, several organizations have felt that their chemicals management programs are served entirely by the provision of an (M)SDS. An (M)SDS is a document that identifies hazards, but does little to assist in calculating the risks involved in the use of chemicals. Several models have been developed to assist in this initiative. One such model, control banding, has been developed by the International Labor Organization. Other models have also been developed by other authorities. This webinar will describe the various models and their outcomes. All are designed to ensure that patterns of use are taken into consideration and that control measures reflect the patterns of use. The following topics will be covered in this webinar: * Risk Assessment vs Risk Analysis * ILO Control Banding Risk Assessment (United Nations) * COSSHEssentials (UK HSE Executive Body) * REACh Exposure Scenarios as Risk Assessments * Dutch StoffenManager as Risk Assessment * Dangerous Goods Risk Assessments * Regulatory Status of Risk Assessments * Control Banding: in-depth analysis * Hazards Vs. Risks (SDS Hazard Analysis) * Classification Criteria * Mitigating Risk – Control Measures * Grouping Tasks into Jobs * The Risk Assessment Report * Importance of Risk Assessment in Chemical Approval Workflow * Adopting Innovation: Mobile, Tablet, Cloud technologies
Views: 5095 Webvent
Importance and benefits of the ISO 31000 standard for Risk Management
 
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Video about the importance and benefits of the ISO 31000 for the Risk Management in general.
Views: 9234 GreenIngot
General principles of environmental exposure assessment
 
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Speaker: Kees De Hoogh / Andrea Ranzi (Swiss TPH, Basel, Switzerland / ARPA Emilia Romagna, Italy) Integrated Environmental Health Impact Assessment (IEHIA) of Air Pollution and Climate Change in Mediterranean Areas 2018_04_24-08_30-smr3250
Required Risk Assessments
 
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Please like our Facebook page at https://www.facebook.com/rutgersweb To watch the entire video, go to https://www.youtube.com/watch?v=Q2nvo9t2GjQ Course Summary: Introduction to the principles and concepts of the audit as an attestation service offered by the accounting profession. Primary emphasis is placed on Generally Accepted Auditing Standards, the role of the CPA/auditor in evidence collection, analytical review procedures and reporting, the CPA/auditor's ethical and legal responsibilities, the role of the Securities and Exchange Commission as well as other constituencies. Audit testing, including statistical sampling, internal control issues, and audit programs are discussed. -- Description: Red flags that should alert an auditor to potential fraud include missing documents, alterations on documents, photocopied documents, second endorsements on checks, unusual endorsements, old outstanding checks, unexplained adjustments to accounts receivable and inventory balances, unusual patterns in deposits in transit, general ledgers that do not balance, cash shortages and overages, excessive voids and credit memos, customer complains, common names or addresses for refunds, increased past due receivables, inventory shortages, increased scrap, duplicate payments, employees that cannot be found, dormant accounts that have become active. Auditors must always presume that improper revenue recognition is a fraud risk. Auditors must identify risks of management override of controls, examine journal entries and other adjustments, review accounting estimates for biases, and evaluate business rationale for significant unusual transactions. Auditors must change the overall conduct of the audit to respond to identified fraud risks (i.e. assigning more experienced personnel to the audit or even a fraud specialist). They should design and perform audit procedures to address identified risks. Appropriate audit procedures used to address specific fraud risks depend on the account being audited and type of fraud risk identified. Further red flags to auditors include discrepancies in the accounting records, conflicting or missing evidential matter, problematic or unusual relationships between the auditor and management, results from substantive of final review stage analytical procedures, and vague, implausible or inconsistent responses to inquiries. Evidence that fraud may exist MUST be communicated to the appropriate level of management. Sarbanes Oxley states that significant deficiencies must be communicated to those charged with governance. Any fraud committed by management (no matter how small) is material. It is important to have a culture of honesty and high ethics (i.e. management "setting the tone at the top). Management must create a positive workplace environment, hire and promote appropriate employees, provide adequate training, and require employees to periodically confirm their responsibilities for complying with the code of conduct. Management has the responsibilities to evaluate risks of fraud, having to identify and measure fraud risks, and design and implement controls to mitigate fraud risks. For high fraud risk areas, management should periodically evaluate whether appropriate antifraud programs and controls have been implemented and operating effectively. Auditors are required to be skeptical (professional skepticism). Auditors should not dismiss information that may be important to an audit. This information may include observations about employee behavior that might indicate a willingness to participate in fraud. Internal control is a management process involving the people of the organization (the responsibility lies with management and the board of directors). Internal controls are designed to provide reasonable assurance regarding the safeguarding of assets, ensuring financial statement reliability, promoting operational efficiency, and encouraging compliance with management's directives. To receive additional updates regarding our library please subscribe to our mailing list using the following link: http://rbx.business.rutgers.edu/subscribe.html
EAHA DM 2.1: Principles of Disaster Risk Reduction - Multi-Lingual Captions
 
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This is a remix of 2.1: Principles of Disaster Risk Reduction narrated by Roy William Mayega (Makerere University). This version includes English captions. The original video (without captions) can be found at http://www.youtube.com/watch?v=6s31BkRxsAI. This video is part of a learning module from the East Africa HEALTH Alliance called Public Health Emergency Planning and Management for Districts. The full module and the video transcript can be accessed at http://openmi.ch/disaster-mgmt. Copyright 2009-2019 Roy Mayega (Makerere University). The video, transcript, and module are all shared under a Creative Commons Attribution (CC BY) 3.0 License: http://creativecommons.org/licenses/by/3.0/. Help us translate this video into other languages: http://amara.org/v/BWVU/
Views: 1007 openmichigan
Biosafety and risk assessment issues and Risk management issues
 
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Subject:Biotechnology Paper: Environmental Biotechnology
Views: 1161 Vidya-mitra
Webinar: Risk assessments and applying organisational controls for GDPR compliance
 
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The GDPR extends the relevance of risk and requires organisations to take a risk-based approach to data protection. To achieve compliance, organisations will need to adjust and implement controls in line with the level of risk to the fundamental rights of data subjects. IT Governance will discuss: - An overview of the GDPR and risk assessments; - The process for risk management and industry best practice for risk treatment; - The costs and benefits of the controls implemented; - The components of an internal control system and privacy compliance frameworks; and - ISO 31000 principles and the risk management process.
Views: 5228 IT Governance Ltd
CdRisk: risk assessment software
 
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This application is simple to use and highly intuitive, in order to: - Calculate the risk of a building. - Generate a customized report containing a normative justification. - Request a detailed quotation. Find out the risk assessment for buildings or installations with our easy-to-use software, in line with the most relevant standards in lightning protection IEC 62305 and NFC 17102.
The importance of planning nibosh IGC element 4
 
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Explain the importance of planning in the context of health and safety management systems. Explain the principles and practice of risk assessment. Explain the general principles of control and basic hierarchy of risk-reduction measures. Identify key sources of health and safety information. Explain what factors should be considered when developing and implementing a safe system of work for general activities. Explain the role and function of a permit-to-work system.
Biosafety Risk Assessment
 
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Views: 620 EMPHNET
Biosafety and risk assessment issues and Risk management issues
 
34:03
Subject:Biotechnology Paper: Environmental Biotechnology
Views: 281 Vidya-mitra
Internal Controls & Control Risk Assessment
 
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Please like our Facebook page at https://www.facebook.com/rutgersweb To watch the entire video, go to https://www.youtube.com/watch?v=Q2nvo9t2GjQ Course Summary: Introduction to the principles and concepts of the audit as an attestation service offered by the accounting profession. Primary emphasis is placed on Generally Accepted Auditing Standards, the role of the CPA/auditor in evidence collection, analytical review procedures and reporting, the CPA/auditor's ethical and legal responsibilities, the role of the Securities and Exchange Commission as well as other constituencies. Audit testing, including statistical sampling, internal control issues, and audit programs are discussed. -- Description: Red flags that should alert an auditor to potential fraud include missing documents, alterations on documents, photocopied documents, second endorsements on checks, unusual endorsements, old outstanding checks, unexplained adjustments to accounts receivable and inventory balances, unusual patterns in deposits in transit, general ledgers that do not balance, cash shortages and overages, excessive voids and credit memos, customer complains, common names or addresses for refunds, increased past due receivables, inventory shortages, increased scrap, duplicate payments, employees that cannot be found, dormant accounts that have become active. Auditors must always presume that improper revenue recognition is a fraud risk. Auditors must identify risks of management override of controls, examine journal entries and other adjustments, review accounting estimates for biases, and evaluate business rationale for significant unusual transactions. Auditors must change the overall conduct of the audit to respond to identified fraud risks (i.e. assigning more experienced personnel to the audit or even a fraud specialist). They should design and perform audit procedures to address identified risks. Appropriate audit procedures used to address specific fraud risks depend on the account being audited and type of fraud risk identified. Further red flags to auditors include discrepancies in the accounting records, conflicting or missing evidential matter, problematic or unusual relationships between the auditor and management, results from substantive of final review stage analytical procedures, and vague, implausible or inconsistent responses to inquiries. Evidence that fraud may exist MUST be communicated to the appropriate level of management. Sarbanes Oxley states that significant deficiencies must be communicated to those charged with governance. Any fraud committed by management (no matter how small) is material. It is important to have a culture of honesty and high ethics (i.e. management "setting the tone at the top). Management must create a positive workplace environment, hire and promote appropriate employees, provide adequate training, and require employees to periodically confirm their responsibilities for complying with the code of conduct. Management has the responsibilities to evaluate risks of fraud, having to identify and measure fraud risks, and design and implement controls to mitigate fraud risks. For high fraud risk areas, management should periodically evaluate whether appropriate antifraud programs and controls have been implemented and operating effectively. Auditors are required to be skeptical (professional skepticism). Auditors should not dismiss information that may be important to an audit. This information may include observations about employee behavior that might indicate a willingness to participate in fraud. Internal control is a management process involving the people of the organization (the responsibility lies with management and the board of directors). Internal controls are designed to provide reasonable assurance regarding the safeguarding of assets, ensuring financial statement reliability, promoting operational efficiency, and encouraging compliance with management's directives. To receive additional updates regarding our library please subscribe to our mailing list using the following link: http://rbx.business.rutgers.edu/subscribe.html
Types of risks in banking | Risk Management in Banking sector | Types of risks in banking sector
 
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In this video we have discussed Types of risks in banking sector and Risk Management in Banking sector which is very important for IBPS PO,IBPS Clerk,SBI Clerk,SBI PO,Syndicate Bank PO,Canara Bank PO and various other banking examinations. In this video we have categorically described risks in banking sector such as credit risk, market risk, operational risk etc. The major risks in banking business or ‘banking risks’, explained in this video with proper time stamp are : 1. Credit or Default Risk 03:50 2. Market Risk 11:50 3. Operational Risk 15:04 4. Liquidity Risk 18:37 5. Business Risk 20:23 6. Reputational Risk 21:51 7. Systemic Risk 23:41 8. Moral Hazard 24:51 9. Final discussion 27:02
Views: 64382 BANKING SUTRA
NMCPHC Workplace Health Risk Assessment (HRA) – What You Need to Know
 
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The Navy and Marine Corps Public Health Center (NMCPHC) Workplace Health Risk Assessment (HRA) anonymously assesses and measures health risk behaviors for military service members and GS civilians. Check out this slideshow to learn why you should use the HRA for your command. Access the Workplace HRA homepage here: https://www.med.navy.mil/sites/nmcphc/health-promotion/Pages/hra.aspx Learn more about the Workplace HRA via the HRA Factsheet here: https://www.med.navy.mil/sites/nmcphc/Documents/health-promotion-wellness/general-tools-and-programs/HRA/HRA-info.pdf To become an HRA administrator, email: [email protected] Learn more about the Blue H award here: http://www.med.navy.mil/sites/nmcphc/health-promotion/Pages/blue-h.aspx Encourage your command to fill out the Health Interest Questionnaire (HIQ) here: http://www.med.navy.mil/sites/nmcphc/Documents/health-promotion-wellness/general-tools-and-programs/Health_Interest_Questionnaire.pdf
Views: 163 NMCPHC
The EUSES tool for environmental risk assessment: past and future
 
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More: https://echa.europa.eu/-/workshop-on-euses-update-needs
Views: 208 EUchemicals
Auditing Professional Standards
 
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Table of Contents: 00:12 - Chapter 02 Professional Standards 00:38 - Chapter 2 Learning Objectives 00:39 - Chapter 2 Learning Objectives 01:35 - History of Professional Standards-Setting 01:36 - History of Professional Standards-Setting 02:28 - Auditing Standards for Public and Nonpublic Entities 02:29 - Auditing Standards for Public and Nonpublic Entities 02:59 - Overview of Generally Accepted Auditing Standards (GAAS) and Principles 03:00 - Overview of Generally Accepted Auditing Standards (GAAS) and Principles 03:19 - Generally Accepted Auditing Standards (GAAS) 03:20 - Generally Accepted Auditing Standards (GAAS) 04:34 - Relationship Among Various Auditing Pronouncements 04:35 - Relationship Among Various Auditing Pronouncements 05:14 - Comparison of 10 Basic Standards with Principles: Responsibilities 05:57 - Comparison of 10 Basic Standards with Principles: Performance 06:40 - Comparison of 10 Basic Standards with Principles: Reporting 07:57 - Stages of an Audit 07:58 - Stages of an Audit 08:49 - Fundamental Principle: Responsibilities 08:50 - Fundamental Principle: Responsibilities 08:53 - Stage 1: Obtain (or Retain) Engagement 08:54 - Stage 1: Obtain (or Retain) Engagement 08:57 - Responsibilities Principle 08:58 - Responsibilities Principle 09:54 - Fundamental Principle: Performance 09:55 - Fundamental Principle: Performance 09:57 - Stage 2: Engagement Planning 09:58 - Stage 2: Engagement Planning 09:59 - Performance Principle 10:01 - Performance Principle 12:05 - Stage 3: Risk Assessment 12:06 - Stage 3: Risk Assessment 12:26 - Stage 4: Audit Evidence 12:27 - Stage 4: Audit Evidence 12:30 - Characteristics of Audit Evidence 12:31 - Characteristics of Audit Evidence 13:25 - Appropriate Audit Evidence 13:26 - Appropriate Audit Evidence 13:54 - Sufficient Audit Evidence 13:55 - Sufficient Audit Evidence 14:33 - Fundamental Principle: Reporting 14:34 - Fundamental Principle: Reporting 14:38 - Stage 5: Reporting 14:39 - Stage 5: Reporting 14:42 - Reporting Principle 14:43 - Reporting Principle 15:28 - Independent Auditors’ Report 15:29 - Independent Auditors’ Report 18:47 - Major Items in the Auditor’s Report 18:48 - Major Items in the Auditor’s Report 19:26 - Independent Auditors’ Report 19:27 - Independent Auditors’ Report 19:30 - Major Items in the Auditor’s Report 19:31 - Major Items in the Auditor’s Report 19:32 - Types of Audit Opinions 20:45 - Evaluating the Quality of Public Accounting Firms’ Practices 20:46 - Evaluating the Quality of Public Accounting Firms’ Practices 20:57 - System of Quality Control 20:58 - System of Quality Control 21:33 - Elements of System of Quality Control 21:34 - Elements of System of Quality Control 21:55 - Public Company Accounting Oversight Board (PCAOB) 21:56 - Public Company Accounting Oversight Board (PCAOB)
Views: 680 Dr. Veronica Paz
Environmental Exposure and Risk Analysis
 
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Hazards, fire triangle, risk, hazop and environmental impact assessment visit our website at www.jambwaecnecouni.com please support me at http://www.jambwaecnecouni.com/donate/ call for special lesson +2347067162698 for more follow at https://www.patreon.com/rss/austaino search and follow us on facebook and twitter with the name jambwaecnecouni
Views: 23 Tclassified.com
Toxicology   lecture 3
 
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Lecture 3: Covers the main methods for detoxifying and eliminating toxin, learn how we measure toxicity of chemicals, discusses the difference between acute and chronic effects and introduces the learner to the basic concepts of risk assessment?
Views: 867 Joseph Angley
Environmental Toxicology
 
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The environmental toxicology webinar presents the principles and fundamental concepts of toxicology, including the mechanisms of toxicity produced by chemical substances on living organisms and humans. It defines the ADME (absorption, distribution, metabolism, and excretion) process and how it relates to understanding the toxicological effects of environmental substances. The webinar also discusses how toxicology is important in risk assessment and the development of environmental regulations that enforce acceptable exposure levels. During its discussion, the webinar uses examples of frequently encountered toxicants in the environment such as the pesticides and metals and their specific mechanism of action on the human body. The importance of understanding and applying these concepts as environmental managers and risk evaluators are reinforced through the webinar.
10 things you should know about disaster risk reduction
 
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Disasters happen every year. We can't always stop them from happening, but we can limit the scale of devastation. Here are 10 things you should know about disaster risk reduction. Learn more about DRR at http://goodpracticereview.org/DRR
Scenario 10: Societal Risk Assessment
 
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MIT 11.601 Introduction to Environmental Policy and Planning, Fall 2016 View the complete course: https://ocw.mit.edu/11-601F16 Instructor: Amy Plovnick The risk assessment process in policy-making: who is at risk and how do we manage these risks? License: Creative Commons BY-NC-SA More information at https://ocw.mit.edu/terms More courses at https://ocw.mit.edu
Views: 340 MIT OpenCourseWare
Data collection and exposure assessment
 
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Analysing food consumption data and assessing how different groups of people are exposed to substances in food are vital components in evaluating food safety. An EFSA scientist talks about how and why we crunch food consumption data and explains how all EU Member States have a role to play. For more information: http://www.efsa.europa.eu/en/topics/topic/datacollection.htm
Views: 11500 EFSAchannel
Exposure assessment principles and EUSES under REACH
 
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More: https://echa.europa.eu/-/workshop-on-euses-update-needs
Views: 162 EUchemicals
Health and safety principles of prevention
 
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The principles of prevention are a key aspect of controlling risks and managing health and safety at work. Learn more about UK health and safety on our blog http://www.darleypcm.com/blog or get in touch for help or advice
Views: 1473 HASpod
Risk Assessment Training - SLAM, JSA/JHA, HIRA, FLRA
 
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Trainees are introduced to risk assessment methods such as MSHAs SLAM or JSA/JHA by virtual instructor. The trainee is then walked through common tasks performed on the worksite. The lesson provides general training related to what risk assessment is and how to apply it. By repeatedly applying the process, the students will be trained in the specific processes and educated in risk assessment principles. That is, repeated use will help the worker to internalize the process to the point where they can apply it naturally and to a variety of tasks. Helping miners internalize the process is a primary training objective.
Views: 12582 CTSsimulations
Inherent Risk Assessment
 
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Please like our Facebook page at https://www.facebook.com/rutgersweb To watch the entire video, go to https://www.youtube.com/watch?v=QpBEOrDqBC0 Course Summary: Introduction to the principles and concepts of the audit as an attestation service offered by the accounting profession. Primary emphasis is placed on Generally Accepted Auditing Standards, the role of the CPA/auditor in evidence collection, analytical review procedures and reporting, the CPA/auditor's ethical and legal responsibilities, the role of the Securities and Exchange Commission as well as other constituencies. Audit testing, including statistical sampling, internal control issues, and audit programs are discussed. -- Description: The accounts in the income statement are most affected by the sales and collection cycle (accounts such as sales, accounts receivable, cash in bank, cash discounts taken, sales returns and allowances, allowance for uncollectible accounts, and bad debt expense). Major functions include order entry, credit authorization, shipping, bulling, cash receipts, accounts receivable, and general ledger. Audit evidence in management reports and data files can be found in pending order master files, credit check / approval files, price list master files, sales detail files (i.e. sales journal), sales analysis report, accounts receivable aged trial balance, cash receipts listing, and customer statements. Assertions about classes of transactions and events for the period include occurrence, completeness, accuracy, cutoff, classification. Checking the existence of controls and checking whether the controls are adequate (testing controls) are also performed. Assertions about account balances are also performed, as well as substantive procedures on aforementioned assertions. Key steps in designing an audit approach include identifying client business risks, studying the client's industry and external environment, and evaluating management's objectives and business processes affecting the financial statements. Preliminary analytical procedures can help in identifying potential risks. The auditor must also set the tolerable level of misstatement and assess inherent risk. Generally, one of the most significant accounts is accounts receivable. It is important to consider client business risk and the nature of the client's industry. Fraud risk should also be considered (relative to revenue recognition). Cut off errors should be taken note of, as well as allowance for doubtful accounts (which are judgment based). The four inherent risk factors that may affect the revenue process are industry related factors, the complexity and contentiousness of revenue recognition issues, the difficulty of auditing transactions and account balances, and misstatements detected in prior audits. Inherent risks involve improper revenue recognition (cutoff, bill-and-hold, and channel stuffing), returns & allowances, and collectability of receivables. Assessing control risk, specifically concerned with prevention or detection of embezzlement, cutoff errors, and allowance for doubtful accounts is also important. The auditor must identify key internal controls and deficiencies, associate controls and deficiencies with the objectives, and assess control risk for each objective. Key control procedures include separation of duties (separate functions for recording, authorization, custody), authorization of transactions (write-offs, EDI transactions, credit checks prior to approval of sale, pricing), access to assets (shipping department, lock box account), adequate documents and records (pre-numbered sales orders, shipping documents [bills of lading], sales invoices, remittance advice), and independent checks on performances (accounts receivable subsidiary ledger to general ledger and monthly statement to customer). Other controls include confirming no sales orders exist without customer orders, credit approval, restricted access to inventory, restricted access to terminals and invoices, all documentation in order to record sales, proper dating, invoices compared to BOLs and orders, and pending order files reviewed. Auditors must also design and perform tests of controls and substantive tests of transactions. To receive additional updates regarding our library please subscribe to our mailing list using the following link: http://rbx.business.rutgers.edu/subscribe.html
Pneumonia: Types, Classification, Symptoms & Management – Respiratory Medicine | Lecturio
 
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This video “Pneumonia: Types, Classification, Symptoms & Management” is part of the Lecturio course “Respiratory Medicine” ► WATCH the complete course on http://lectur.io/pneumoniamanagement ► LEARN ABOUT: - Consolidation - Types - Clinical classification - Risk factors - Clinical symptoms - Clinical signs - Principles of management - Common blood test abnormalities - Differential diagnosis of community-acquired pneumonia - Empirical antibiotics - Treatment ► THE PROF: Your lecturer is Professor Jeremy Brown, which is a clinician scientist with an interest in respiratory infection. He studied medicine in London, graduating with honors, and completed his PhD in molecular microbiology in 1999. Browns research is mainly focused on respiratory complications of haematological disease and stem cell transplantation. ► LECTURIO is your single-point resource for medical school: Study for your classes, USMLE Step 1, USMLE Step 2, MCAT or MBBS with video lectures by world-class professors, recall & USMLE-style questions and textbook articles. Create your free account now: http://lectur.io/pneumoniamanagement ► INSTALL our free Lecturio app iTunes Store: https://app.adjust.com/z21zrf Play Store: https://app.adjust.com/b01fak ► READ TEXTBOOK ARTICLES related to this video: Pneumonia — Classification, Diagnosis and Treatment http://lectur.io/pneumoniaarticle ► SUBSCRIBE to our YouTube channel: http://lectur.io/subscribe ► WATCH MORE ON YOUTUBE: http://lectur.io/playlists ► LET’S CONNECT: • Facebook: https://www.facebook.com/lecturio.medical.education.videos • Instagram: https://www.instagram.com/lecturio_medical_videos • Twitter: https://twitter.com/LecturioMed
Enterprise Risk Management in Higher Education
 
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Janice Abraham, president and CEO of United Educators, explains how enterprise risk management principles can be applied to higher education.
Views: 1332 AssocGovBoards
Selecting the Appropriate Risk Assessment Techniques
 
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Organizer: Alba Keqa, PECB - https://www.pecb.com/ Presenter: Joshua Rey S. Albarina Handling a risk management framework within the organization is only as good as how uncertainties, events and organizational assets that affect the enterprise objectives are assessed, acted upon, and communicated to key stakeholders. This follows that performing risk assessments are as substantial as to which techniques were used during the process. While this is a basic practice for most risk management professionals and the wide availability of techniques and suites, the concepts to assert which technique or its combination to apply should be a key step in the risk assessment process. This in turn helps improve the quality of information provided in each organization's risk registers. Main points covered: • The factors and constraints in conducting risk assessments • New perspectives on the common techniques used for risk assessment • Concepts to assert techniques or combinations to apply This webinar was presented by Joshua Rey S. Albarina, Leading PECB Certified ISO 31000:2009 Risk Manager in the Philippines. Currently he is the Senior Consultant for ISO programs of SAS Management. His areas of expertise are Sustainability practices (Energy and Environment), Organizational Resilience (Business Continuity, Asset and Risk Management), Business excellence (Quality and Six Sigma), IT practices (Information security and IT Governance). Slides of the webinar: http://bit.ly/1SixHEC
Views: 4042 PECB
What is toxicology?
 
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What is toxicology, and why might a toxicologist just turn out to be your best friend? Risk Bites takes a look in this brief introduction to the science of toxic chemicals that might harm you, and how it's relevant to risk assessment. Risk Bites was created by Andrew Maynard, and is supported by the Arizona State University Risk Innovation Lab and School for the Future of Innovation in Society Made with the help of Dr Virunya Bhat, Principle Toxicologist, NSF International. http://www.nsf.org Backing track: Blue and Green by Rimsky. http://www.premiumbeat.com/royalty_free_music/songs/blue-and-green FURTHER VIEWING AND READING: What's the difference between hazard and Risk? http://youtu.be/_GwVTdsnN1E Risk, hazard, and making sense of dose and response http://youtu.be/tm2JQVBMSU0 Crossing the Threshold of Dose Response http://youtu.be/yyvX5hDBPBY How dangerous is dioxane in your drinking water? http://youtu.be/WUpcpWb0n7o Are green potato chips bad for you? http://youtu.be/KlykoYP3PyE Tox Town (National Institutes of Health): http://toxtown.nlm.nih.gov/flash/city/flash.php Introduction to Toxicology (Society of Toxicology): http://www.toxicology.org/ai/eo/intro_toxslides.asp Risk Bites is your guide to making sense of risk. We cover everything from understanding and balancing the risks and benefits of everyday products, to health science more broadly, to the potential impacts of emerging technologies, to making sense of risk perception. If you enjoy our videos, please subscribe, and spread the word!
Views: 16390 Risk Bites
Part 3 General principles of interpreting immunogenicity
 
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Created and Narrated by Maria-Dolores Vazquez-Abad Recommended References: Immune response series by Maria-Dolores Vazquez-Abad, (2018 YouTube) Basic Immunology. 5th ed. 2015 European Respiratory Journal 2010 36: 1185 DOI: 10.1183/09031936.00028510; Cellular and Molecular Immunology, 7th edition. Front Immunol. 2014; 5: 520. doi: 10.3389/fimmu.2014.00520 Immunology Unit 1 Review and Project J. Immunol. Methods 289, 1-16. (2004) J. Pharm. Biomed. Anal. 48 (5), 1267-1281. (2008) EMEA guidelines on Immunogenicity Assessment of Biotechnology-Derived Therapeutic Proteins. http://www.emea.europa.eu/pdfs/human/biosimilar/1432706en.pdf FDA Guidance for Industry, Assay Development for Immunogenicity Te sting for Therapeutic Proteins. http://www.fda.gov/downloads/Drugs/GuidanceComplianceRegulatoryInformation/Guidances/UCM192750.pdf Clin Chem. 51, 1983-1985. (2005) ASSAY and Drug Development Technologies. 5(5): 655-662. (2007). Bioanalysis 2 (4), 721-731(2010) Boris Gorovits: Bioanalytical Assays for Biotherapeutics 2017 ADME workshop; Fisher , T.S. et al.Cancer Immunology and Immunotherapy (2012) 61:1721-33 FDA Immunogenicity Assessment for Therapeutic Protein Products http://www.fda.gov/Drugs/GuidanceComplianceRegulatoryInformation/Guidances/default.htm EMA: Guideline on Immunogenicity assessment of therapeutic proteins 18 May 2017 EMEA/CHMP/BMWP/14327/2006 Rev 1 Glodsy et al Immunology 5th edition, 2003 J Allergy Clin Immunol 2005;115:584-91
Treating Burns Safety Training Video Preview - Safetycare
 
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BURNS This program examines the general principles of first aid treatment for burns victims. The main problem associated with burns is skin damage and the effect this damage has on the well-being of the victim. This program therefore starts with a detailed look at the skin’s structure and functions. Areas covered in this program include: • Causes of burns • Classification of burns • Life threatening outcomes from burns: Infection, Shock, Breathing difficulties • General first aid principles of management of burns victims • Guidelines for seeking medical assistance. The first aid treatments for the following types of burns are covered: • Flame burns • Scalds • Electrical burns, and • Chemical burns A severe burn is not only life threatening but it can also have profound effects, not only on the victim, but also on the victim’s family. In the workplace many burns result following violations of safe work practices. This program graphically illustrates to the entire workforce the need for recognition, evaluation and control of hazards that may lead to burns injuries. The program also informs the audience what to do should they be personally involved in a burn emergency. RUNNING TIME: 17 Minutes
Views: 1986 Safetycare
Module 3: Occupational Health and Safety Regulations and Guidelines
 
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The objectives for this module are that, by the end, learners should be able to (1) describe the agencies and organizations that regulate occupational health and safety, (2) locate regulations and guidelines relevant to a particular workplace hazard, and (3) apply occupational exposure limits to assess exposure risks.
Views: 17330 METPHAST Program