Language models (LMs) must be both safe and equitable to be responsibly deployed in practice. With safety in mind, numerous detoxification techniques (e.g., Dathathri et al. 2020; Krause et al. 2020) have been proposed to mitigate toxic LM generation
s. In this work, we show that these detoxification techniques hurt equity: they decrease the utility of LMs on language used by marginalized groups (e.g., African-American English and minority identity mentions). In particular, we perform automatic and human evaluations of text generation quality when LMs are conditioned on inputs with different dialects and group identifiers. We find that detoxification makes LMs more brittle to distribution shift, especially on language used by marginalized groups. We identify that these failures stem from detoxification methods exploiting spurious correlations in toxicity datasets. Overall, our results highlight the tension between the controllability and distributional robustness of LMs.
This study aimed to define the indicators which can Early warning
system for prediction included it to the ability of Syrian Banks in
facing risks, This suggested sample applied on Audi-Syria Bank
during 2008-2012, The results explained that both
the modulated
rate of Capital Adequacy and the rate of Return on Equity linked
with counterproductive relationship with statistical indicator with
risks indicators.
The interest in the social risks means the interest in human being who is the effective
element in production process in order to protect him and his family after his death
The research aims to analyze the reality of work injures and pensions durin
g (2005-
2010) and then to do a comparison between spendings and revenues for work injures
insurance fund and old age-disability and death insurance fund in order to determine the
actual fact of the two funds and the possibility of raising various compensations and
improving the conditions of pensions and beneficiaries in general.
After study and analysis it is reached to :
- Work injures have decreased during the period of study
- Pensions have increased during the period of study
- Work injures fund are enough to cover its spendings in addition to have an annual
surplus an all years of study
- Revenues of old age-disability and death fund cover its spendings except the
spendings in 2010.
This research aims to introduce the essence and types of the operational risks and
good practices to manage and control these risks in the Commercial Bank of Syria in
accordance with the Monetary and Credit Council resolutions. Since the correct ap
proach
to the management of operational risks chosen by any bank depends on a variety of factors
including the size enters the bank and its evolution and the nature of its activity and the
level of complexity.
The importance of research by highlighting the most important methods and
indicators used to measure and calculate the operational risk capital requirement to meet
those risks, and see how Commercial Bank of Syria's commitment to implement decisions
of the Monetary and Credit Council for the management of operational risks.
The most important of our findings provide an appropriate environment for the
bank's operational risk management ,but there are weaknesses in the bank's ability to
control and mitigate the operational risk.
This study aimed to identify the extent of auditors’ commitment by assessment
risks of material misstatements at financial statement level. To achieve the study objective
a questionnaire was developed that included sub-components of the risks of ma
terial
misstatements at financial statements level represented by Inherent Risks (IR) and Control
Risks (CR); to identify the extent of auditors’ commitment by assessment risks of material
misstatements at financial statement level within the research community represented by
accredited auditors at Syrian Commission on Financial Markets and Securities (SCFMS).
The questionnaires were distributed to a sample of accredited auditors, and then the results
were analyzed and the hypotheses were checked using Statistical Package for Social
Sciences (SPSS) -version No. 21.
The study concluded that there is a high commitment to assess Control Risks (CR) at
financial statement level, while having a moderate commitment to assess Inherent Risks
(IR) at financial statement level.
The study aimed to identify the extent of auditors’ response to
assessed risks of material misstatement due to fraud. To achieve the
study objective a questionnaire was developed that included the most
important audit procedures designed as respon
ses to assessed risks of
material misstatement due to fraud which are classified according to
the International Auditing Standards into two main groups: overall
responses at financial statement level, and other ones at assertion level;
to identify the extent of auditors’ response to those risks within the
research community represented by accredited auditors at Syrian
Commission on Financial Markets and Securities (SCFMS).
Liquidity is considered to be one of the most important subject in the banking sector
because it’s the key to maintain a secure financial position and it’s the main mean to gain
the customer and depositor trust, and meet any obligation that might c
ome up.
In this paper we study effect of the liquidity and risk on the Syrian private bank’s
profitability and the nature of this effect, to achieve this object we choose ten financial
ratios for a sample of ten commercial banks between 2008 – 2014. The data have been
basically collected from the financial statements of the studied banks. To analyze the
research data we use one of the Panel Data Models which is the Fixed Effects Model. The
data have been analyzed by using EViews 7.
We conclude that the liquidity ratio have a significant negative effect on the bank’s
profitability. liquidity risk have a significant positive effect on the profitability ratio .
Despite the development of work environment at banks in the twenty-first century,
and with the expansion of activities and banking operations, these banks have increasing
risks (credit risk, market risk, operational risk, etc.) which in turn need t
o be managed
more accurately and comprehensively to ensure maintaining stability, safety, and durability
of the work of banks, and avoiding the risk of failure to the maximum extent possible. This
requires the need to adhere to the standards of banking supervision, which is the guarantee
for the safety of the banking business and using modern inputs (the internal rating input,
the standard input, the Advanced Measurement input). In addition, the provisions of the
requirements of quantity and quality contribute to improving the efficiency of Risk
Management. In this study, the focus is on the role that modern inputs play in improving
the efficiency of risk management in the Real Estate Bank of Syria, given that the
Directorate of Risk Management have been updated over the past few years, they need to
meet the restriction standards of banking supervision, which considers modern inputs one
of its tools. This will be reflected on the development of the risk management process and
achieve various fundamental changes in reducing the risks, because preventing them may
not be possible considering that one aspect of which is linked to external and economic
factors, and the environmental conditions surrounding the work of the bank. This study is
based on the descriptive analytical method, and conducts interviews with employees in the
Directorate of risks to identify the mechanism of action taken by the Directorate and what
can be achieved if it depends on the application of modern inputs. This research shows that
what the Directorate are doing falls within the framework of the application of the input to
the internal rating, and they need to adhere to the standards of banking supervision in order
to increase their efficiency in relation to various types of risks.
The banking sector shapes a main backbone of economy in any country, given the great services provided by the economic life in any society, in addition to the significant developmental role play as a motivator and a engine of development wheel, and l
ike all other institutions banks seem subject to the competition element among them in the domain of credit granting.
The significant developments in the financial sector at the level of the world marked by the enormous technological progress in the banking industry, and the introduction of new financial instruments some financial crises, and most of the crises in the financial sector problems were common denominator where the banks, experts attributed this to increased risks, led by banking credit risk arising from credit granting, therefore it was necessary for each bank to put specific controls that guarantee the possibility of increasing granting credit while maintaining risk within acceptable limits, this requires the availability of an efficient system of credit analysis.
Here they sought researcher of this study is to focus on the study of credit made in the Commercial Bank of Syria, which overlook a lot of the important aspects that need to be studied and which may constitute a starting point for risk, Which leads in turn to stumble in the future, the researcher in theoretical section depended on the descriptive approach to what is stated in the most important books and references Banking and Finance, and depended on field study in the practical side to get to know the reality of the studies conducted by the Commercial Bank of Syria before granting loans and advances.
The goal of the researcher of this study to verify the existence of a certified system of credit analysis at the Commercial Bank of Syria, and the efficiency analysis in commercial bank credit to reduce the size of the credit risk associated with the granting of loans.
The most important results lack a holistic system of system credit analysis at the Commercial Bank of Syria, particularly with regard to financial ratios used in the analysis process, the adoption of curriculum diversification to reduce risks associated with the granting of credit, The bank's focus on collateral and personal for the granting of loans, and credit analysis neglects to identify the purpose of the granting of the loan as well as the history of banking transactions for credit applicants with other banks.
The purpose of this study is to investigate the role of internal
auditing units in managing risks in Jordanian insurance corporations.
To achieve the objective of this study, a survey questionnaire
consisting of the three sections: Risk assignments، risk assessment and
risk responsiveness was distributed.
