Description: In this article, the author gives an overview a number of Enterprise Risk Management ERM issues that arise when one considers the impact of income tax on a fair value accounting system.

Description: This article contains the statistics of the equity premium or market risk premium [MRP] uses in 2011 for 56 countries. The paper also contains the references used to justify the MRP and comments from persons that both use and do not use MRP.

Description: An exploration of risk management challenges in the Middle East, including historical overcapitalization, inadequate data and governance issues.

Description: Recurring column that lists recent publications in risk management of note to readers

Description: The United States Geological Surv ey USGS released the latest version of its National Seismic Hazard Maps NSHM in April 2008. The maps, which were last updated in 2002, define the latest scientific view of earthquake hazard at varying probability levels across the United States.

Description: Can Bad Culture Kill a Firm? Weak cultures leave firms exposed to risks that formerly had been assessed and mitigated.

Description: In this article, the author reviews the award winning papers of the 2009 ERM Symposium Scientific Paper Track. Abstracts of the three winning papers are included covering topics such as ALM issues for Long Term Liabilities, Portfolio Risk, and Market participants' personal view of risks.

Description: In this article, the authors discuss measuring and understanding the more holistic value of risk management. In particular, organizations are struggling with how to best determine the market value of risk management strategies.

Description: The article is authored by the chair of the Joint Risk Management Section and provides an update of recent changes relevant to members of the council, as well as interested non-members.