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Journal articles on the topic 'Asset definition'

Author: Grafiati

Published: 4 June 2021

Last updated: 13 February 2022

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1

Somia Alfatih, M. S., M. Salman Leong, and Lim Meng Hee. "Definition of Engineering Asset Management: A Review." Applied Mechanics and Materials 773-774 (July 2015): 794–98. http://dx.doi.org/10.4028/www.scientific.net/amm.773-774.794.

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The terminology of "Asset Management" (AM) has been widely used in many organizations. It has been generally accepted and defined as a cost effective approach for asset operation, maintenance, upgrade, and disposal. It covers many scopes and topics spanning from financial, IT, human resources, and also physical engineered assets. Engineering asset management (EAM) is the management of engineering assets and it provides guidelines on the effective usage of all the physical engineered assets within the organization. It is deemed essential to understand the concept of effective EAM and practices

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V.V. SUKHORUTCHENKO. "Toward a Definition of "Critically Important Asset"." Military Thought 25, no. 002 (2016): 51–56. http://dx.doi.org/10.21557/mth.47073787.

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Tollington, Tony. "Brands: the asset definition and recognition test." Journal of Product & Brand Management 7, no. 3 (1998): 180–92. http://dx.doi.org/10.1108/10610429810222822.

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Harlow, V. Kenneth, and Kevin Young. "ASSET MANAGEMENT: A MATTER OF DEFINITION—AND POLICY!" Proceedings of the Water Environment Federation 2005, no. 4 (2005): 102–7. http://dx.doi.org/10.2175/193864705784291178.

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La Bua, Gaetano, and Daniele Marazzina. "On the application of Wishart process to the pricing of equity derivatives: the multi-asset case." Computational Management Science 18, no. 2 (2021): 149–76. http://dx.doi.org/10.1007/s10287-021-00388-7.

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AbstractGiven the inherent complexity of financial markets, a wide area of research in the field of mathematical finance is devoted to develop accurate models for the pricing of contingent claims. Focusing on the stochastic volatility approach (i.e. we assume to describe asset volatility as an additional stochastic process), it appears desirable to introduce reliable dynamics in order to take into account the presence of several assets involved in the definition of multi-asset payoffs. In this article we deal with the multi asset Wishart Affine Stochastic Correlation model, that makes use of W

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BALTABEKOV, Mark. "FINANCIAL ACCOUNTING METHODOLOGY AND DEFINITION OF ASSET: AUSTRALIAN AND INTERNATIONAL PERSPECTIVES." Economy of Ukraine 2018, no. 1 (2018): 82–91. http://dx.doi.org/10.15407/economyukr.2018.01.082.

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This article analyses the role of the asset in economic performance of a business and why it is important to work out a precise definition of the asset for managerial and financial analysis purposes. A short overview of Australian accounting system including both institutional and regulatory aspects has been made by the author as well as the normative nature of related regulations is examined. The research provides insights what conditions required for the asset to be in existence and analyses these insights in the light of both scholars’ opinions and accounting regulations as well. Furthermor

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METELYTSYA, Volodymyr, and Natalia KOVAL. "PROBLEMATIC ASPECTS OF ACCOUNTING FOR NON-CURRENT AND CURRENT TANGIBLE ASSETS IN BUDGETARY INSTITUTIONS." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 3 (53) (September 25, 2020): 193–204. http://dx.doi.org/10.37128/2411-4413-2020-3-15.

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This article examines the current state of accounting support for current and non-current tangible assets in budgetary institutions. The analysis of the receipt of non-current tangible assets allowed us to focus on the issue of stagnation of the value criterion when assigning the asset to fixed assets or other non-current tangible assets. The application of the value criterion is currently an imperfect method of grouping non-current tangible assets by classification groups, because the definition of an asset in some cases depends on the supplier's taxation system. The definition of this proble

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Siegel, Jeremy J. "What Is an Asset Price Bubble? An Operational Definition." European Financial Management 9, no. 1 (2003): 11–24. http://dx.doi.org/10.1111/1468-036x.00206.

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Shin, Jong-Ho, and Hong-Bae Jun. "On condition based maintenance policy." Journal of Computational Design and Engineering 2, no. 2 (2015): 119–27. http://dx.doi.org/10.1016/j.jcde.2014.12.006.

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Abstract In the case of a high-valuable asset, the Operation and Maintenance (O&M) phase requires heavy charges and more efforts than the installation (construction) phase, because it has long usage life and any accident of an asset during this period causes catastrophic damage to an industry. Recently, with the advent of emerging Information Communication Technologies (ICTs), we can get the visibility of asset status information during its usage period. It gives us new challenging issues for improving the efficiency of asset operations. One issue is to implement the Condition-Based Mainte

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Tvrdoň, Oldřich, Radmila Presová, and Martin Přibyl. "Economic-legal aspects of business assets definition and its effectiveness analysis." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 52, no. 6 (2004): 189–210. http://dx.doi.org/10.11118/actaun200452060189.

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The thesis “Economic-legal aspects of business assets definition and its effectiveness analysis” analyses the contribution of business assets in joint-stock company Svornost Těmice. The company operates in the field of agricultural primary production. Focus of plant production still keeps the traditional composition of plants grown. In connection with increasing the quality of effectiveness of the machinery the area of corn-production will be expanded. In animal production, the company specialises on the pig-feeding and milking-cows.The theoretical part includes the opinions of the world econo

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Makurin, A. A. "Cryptocurrency Assets in the Financial Accounting Systems." Problems of Economy 3, no. 45 (2020): 184–89. http://dx.doi.org/10.32983/2222-0712-2020-3-184-189.

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The article deals with constructing an asset accounting process and an algorithm for recognizing an object as an asset. The main approaches to the reflection of cryptocurrency in financial accounting are analyzed. The study showed that International Financial Reporting Standards (IFRS) still lack specific clarifications on the correctness of accounting and recognition of cryptocurrencies. Cryptocurrencies are suggested to be recognized as, intangible assets on the one hand, and as inventories, on the other. The research shows that before starting the process of accounting for any asset, it is

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Jones, Keith G., Mariantonietta Morga, Nadeeshani Wanigarathna, Federica Pascale, and Abdelghani Meslem. "Improving the resilience of existing built assets to earthquake induced liquefaction disaster events." Bulletin of Earthquake Engineering 19, no. 10 (2021): 4145–69. http://dx.doi.org/10.1007/s10518-020-00979-w.

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AbstractLIQUEFACT was a EU H2020 funded project to investigate earthquake induced liquefaction potential across Europe and develop a series of tools to understand better the impacts that earthquake induced liquefaction disaster events have on the resilience of built assets and communities. A resilience assessment and improvement framework was developed to provide the theoretical underpinning for the LIQUEFACT project and to provide practical guidance on the assessment of built assets to Earthquake Induced Liquefaction Disaster events through the LIQUEFACT software tool and built asset manageme

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BALTABEKOV, Mark. "EVOLUTION OF THEORETICAL APPROACHES OF DEFINITION OF AN ASSET IN INTERNATIONAL FINANCIAL REPORTING STANDARDS." Economy of Ukraine 2019, no. 4 (2019): 29–41. http://dx.doi.org/10.15407/economyukr.2019.04.029.

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The author establishes a goal to analyze evolution of asset’s definition in professional activity of International Accounting Standards Board and to demonstrate the processes underlying the decision-making activities have been done by its experts. The article describes in chronological order how financial accounting experts introduced improvements on asset’s definition from one meeting to another and what kind of ideas of economic and semantic nature were used to back up those improvements. The author also sheds light on and scrutinizes a few papers adopted by International Accounting Standard

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Kud, Aleksandr Aleksandrovich. "Comprehensive сlassification of virtual assets". International Journal of Education and Science 4, № 1 (2021): 52–75. http://dx.doi.org/10.26697/ijes.2021.1.6.

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Background: One of the problems of the modern lawmakers in different countries is that they try to regulate an object before they study the nature of its origin, which, logically, entails many errors regarding its definition in the legal framework. The absence of unified definitions and clear classification of virtual assets as tools for implementing the methods of financial and management accounting of property according to their fundamental and unique features makes it nearly impossible to determine the features of virtual assets important for legal regulation and, therefore, to enshrine the

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Kud, Aleksandr Aleksandrovich. "Kompleksna klasyfikatsiia virtualnykh aktyviv [Comprehensive сlassification of virtual assets]". International Journal of Education and Science 4, № 2 (2021): 14–39. http://dx.doi.org/10.26697/ijes.2021.2.1.

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Background: One of the problems of the modern lawmakers in different countries is that they try to regulate an object before they study the nature of its origin, which, logically, entails many errors regarding its definition in the legal framework. The absence of unified definitions and clear classification of virtual assets as tools for implementing the methods of financial and management accounting of property according to their fundamental and unique features makes it nearly impossible to determine the features of virtual assets important for legal regulation and, therefore, to enshrine the

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Kim, Kyo-seong, and Yun Min Kim. "Asset poverty in Korea: Levels and composition based on Wolff's definition." International Journal of Social Welfare 22, no. 2 (2012): 175–85. http://dx.doi.org/10.1111/j.1468-2397.2011.00869.x.

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Darma, Satria. "Eksistensi Akuntansi Sumber Daya Manusia Sebagai Aset." JAS (Jurnal Akuntansi Syariah) 4, no. 1 (2020): 1–15. http://dx.doi.org/10.46367/jas.v4i1.192.

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This research aims to analyze the recognition of the existence of human resource as assets in the financial statements and the various obstacles encountered in the application of human resources accounting. This research uses a descriptive analysis in analyzing secondary data related to these issues. Therefore, the need for encouragement through empirical research to create uniformity in the measurement of human value and also efforts to revisit the definition of assets, so that the human resource could be recognized as asset and then is also recognized as General Accepted Accounting Principle

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Kulyk, O. I. "Virtual assets market infrastructure." Uzhhorod National University Herald. Series: Law, no. 63 (August 9, 2021): 183–89. http://dx.doi.org/10.24144/2307-3322.2021.63.32.

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Analyses the virtual assets market infrastructure. It was found that the uncertainty about the definition of the virtual assets market infrastructure makes it impossible to identify the infrastructure elements. Given that, it is necessary to propose the definition of virtual assets market infrastructure, identify the elements of the mentioned infrastructure, and make proposals for the development of the legal regulation regarding the virtual assets market. Thus, it was given the definition of the virtual assets market infrastructure as a set of elements that provide, regulate and create condit

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Rymarzak, Małgorzata, and Dariusz Trojanowski. "Asset Management of the Public Sector in Poland." Real Estate Management and Valuation 21, no. 1 (2013): 5–13. http://dx.doi.org/10.2478/remav-2013-0001.

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Abstract Public sector bodies own diverse, valuable but capital-intensive assets, which require the following of all the changes taking place in their environment and their trends (conducting market analyses), as well as the anticipation of future effects of present-day actions (decisions). It seems, however, that many public bodies/entities make decisions according to current needs, hardly ever conducting market analyses or market valuation of their assets. Today, both theory and practice offer a variety of methods - instruments supporting the process of decision-making concerning the creatio

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Mezentseva, T. M., A. M. Dauzova, B. U. Kerimbekova, and A. A. Mezentsev. "DEFINITION OF FAIR VALUE AND PROSPECTS OF ITS APPLICATION FOR ASSETS AND LIABILITY VALUATION IN RUSSIAN ACCOUNTING PRACTICE." Statistika, učet i audit 81, no. 2 (2021): 24–32. http://dx.doi.org/10.51579/1563-2415.2021-2.04.

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The article discusses a method for assessing the assets of an organization at fair value. The concept of fair value is given. The prospects of its application for the valuation of assets and liabilities in Russian accounting practice are examined. The author proves the necessi-ty of taking a number of measures on the part of the state and firms to approve the fair value standard in the Russian accounting system. For some assets and liabilities, observable market transactions or market information may exist. For other assets and liabilities, observable market transactions or market information

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21

Olshanska, M. V., and Yu Ya Fal. "Improving the Definition of the Notion “Goods” for Accounting Purposes of Trade Enterprises." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 1-2 (January 15, 2019): 32–39. http://dx.doi.org/10.31767/nasoa.1-2.2019.04.

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Trade as a type of activity is carried out by the majority of enterprises, both in Ukraine and abroad. Trade in Ukraine was rapidly growing in 2012–2017, with re-orienting to EU markets, which modifies the requirements to goods, approaches to their management and accounting. This raises the importance of theoretical studies associated with interpretation of the notion “goods”. The article aims to propose an optimized definition of “goods” for accounting purposes of trade enterprises by making a review of the existing approaches to this category definition, found in theoretical studies and norm

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Meyer, Klaus E. "What is “strategic asset seeking FDI”?" Multinational Business Review 23, no. 1 (2015): 57–66. http://dx.doi.org/10.1108/mbr-02-2015-0007.

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Purpose – The purpose of this paper is to shed more light on the concept of “strategic asset-seeking FDI”, which is frequently used in discussion of emerging economy multinational enterprises (MNEs), but it is challenged by some scholars. The author argues that he needs this category because an important type of foreign direct investment (FDI) is not captured by the other motives identified by John Dunning, namely, market-, efficiency- and natural-resource-seeking FDI. Design/methodology/approach – The author illustrates the phenomenon of strategic asset-seeking FDI with case examples that for

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23

Amundrud, Øystein, Terje Aven, and Roger Flage. "How the definition of security risk can be made compatible with safety definitions." Proceedings of the Institution of Mechanical Engineers, Part O: Journal of Risk and Reliability 231, no. 3 (2017): 286–94. http://dx.doi.org/10.1177/1748006x17699145.

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In safety settings, understood as situations involving the potential occurrence of unintentional events, it is common to define risk as a combination of consequences and associated probabilities or associated uncertainties. On the other hand, in security settings, understood as situations involving the potential occurrence of intentional malicious events, risk is commonly defined as the triplet asset/value, threat and vulnerability. One motivation often mentioned for the latter is that probability is considered inappropriate for intentional acts. In this article, we argue that it is unsuitable

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Golovko, O. Hr, and D. O. Omelianenko. "PECULIARITIES OF BUSINESS ASSET MANAGEMENT." Economics and Law, no. 2 (September 9, 2021): 135–42. http://dx.doi.org/10.15407/econlaw.2021.02.135.

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The article is devoted to the generalization of theoretical aspects and practical recommendations for improving the asset management system in modern conditions. To build an effective system, the object of management — assets — is studied in detail. The approaches to understanding the essence of assets, namely value, financial and property, are singled out. The ratio of such concepts as “current assets”, “working capital” and “working capital” is studied, their common and different characteristics are determined. The current assets are grouped according to different classification features and

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Shen, Bill Y. "Cost of capital and asset characteristic value." International Journal of Financial Engineering 08, no. 03 (2021): 2150007. http://dx.doi.org/10.1142/s2424786321500079.

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We propose a possible alternative to WACC as cost of capital for a business investment decision through option theory. The cost of capital in this new definition becomes forward-looking and easy to compute with traded market information as inputs. More importantly, it is a fair value- based approach and does not depend on investors’ own expectation. An important parameter “asset characteristic value” is identified and its role is further illustrated by using Merton’s capital structure model. Asset characteristic value can be calibrated by using stock price or credit spread observed from a seco

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Ndlovu, Lonias. "Enhancing the Value of Patents as Corporate Assets in South Africa: How can Artificial Intelligence (AI) Assist?" Potchefstroom Electronic Law Journal 24 (June 23, 2021): 1–38. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a10736.

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Although the accounting definition of assets contemplates intangible, abstract assets such as those embodied in intellectual property (IP), South African company law largely views IP as a legal and not a business asset. This paper tentatively suggests an approach that uses artificial intelligence (AI) to mitigate weaknesses in the South African patent law relating to the absence of patent searches and examinations. It is hoped that using AI will enable the filing of quality patents that satisfy the prescribed patentability criteria. High-quality patents will allow companies to accumulate paten

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Астраханцева, Ирина Александровна, and Роман Геннадьевич Астраханцев. "ECONOMIC NATURE AND LEGAL STATUS OF CRYPTOCURRENCY." «Izvestia vyssih uchebnyh zavedenij. Seria «Ekonomika, finansy i upravlenie proizvodstvom», no. 4 (46) (December 29, 2020): 3–13. http://dx.doi.org/10.6060/ivecofin.2020464.502.

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The article focuses on the relevance of establishing legal norms for virtual currency, which is currently working in the gray zone. The article substantiates why cryptocurrency was referred to other property in the framework of civil law. The issues of referring cryptocurrency to such objects of civil rights as monetary funds, currency values, securities, intellectual property, intangible assets, etc. are considered in detail. Based on a comprehensive analysis, the classification of cryptocurrency as a different property within the framework of civil law is substantiated. The author's definiti

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Dias, Luis, Armando Leitão, and Luis Guimarães. "Resource definition and allocation for a multi-asset portfolio with heterogeneous degradation." Reliability Engineering & System Safety 213 (September 2021): 107768. http://dx.doi.org/10.1016/j.ress.2021.107768.

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GÖNCÜ, AHMET, and ERDINC AKYILDIRIM. "STATISTICAL ARBITRAGE IN THE MULTI-ASSET BLACK–SCHOLES ECONOMY." Annals of Financial Economics 12, no. 01 (2017): 1750004. http://dx.doi.org/10.1142/s201049521750004x.

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In this study, we consider the statistical arbitrage definition given in Hogan, S, R Jarrow, M Teo and M Warachka (2004). Testing market efficiency using statistical arbitrage with applications to momentum and value strategies, Journal of Financial Economics, 73, 525–565 and derive the statistical arbitrage condition in the multi-asset Black–Scholes economy building upon the single asset case studied in Göncü, A (2015). Statistical arbitrage in the Black Scholes framework. Quantitative Finance, 15(9), 1489–1499. Statistical arbitrage profits can be generated if there exists at least one asset

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De Mauro, Andrea, Marco Greco, and Michele Grimaldi. "A formal definition of Big Data based on its essential features." Library Review 65, no. 3 (2016): 122–35. http://dx.doi.org/10.1108/lr-06-2015-0061.

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Purpose – The purpose of this paper is to identify and describe the most prominent research areas connected with “Big Data” and propose a thorough definition of the term. Design/methodology/approach – The authors have analysed a conspicuous corpus of industry and academia articles linked with Big Data to find commonalities among the topics they treated. The authors have also compiled a survey of existing definitions with a view of generating a more solid one that encompasses most of the work happening in the field. Findings – The main themes of Big Data are: information, technology, methods an

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Niestroj, M. G., D. A. McMeekin, P. Helmholz, and M. Kuhn. "A PROPOSAL TO USE SEMANTIC WEB TECHNOLOGIES FOR IMPROVED ROAD NETWORK INFORMATION EXCHANGE." ISPRS Annals of Photogrammetry, Remote Sensing and Spatial Information Sciences IV-4 (September 19, 2018): 147–54. http://dx.doi.org/10.5194/isprs-annals-iv-4-147-2018.

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<p><strong>Abstract.</strong> Data harmonisation improves the coherence between data sets within and across themes and is, therefore, a very helpful tool for governmental agencies, companies and other organisations that share their data. This research focuses on horizontal infrastructures, namely roads, and proposes a new strategy to apply Semantic Web Technologies. The aim is to understand if their application is efficient and effective in filling the gap of data harmonisation in Australia’s and New Zealand’s road asset management systems within the definition of location. T

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Behnam, A., and R. Kenley. "Location definition for road asset management systems: case of Sarawak Public Works Department." IOP Conference Series: Materials Science and Engineering 512 (April 24, 2019): 012040. http://dx.doi.org/10.1088/1757-899x/512/1/012040.

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Fischer, Mary, and Treba Marsh. "Recognizing Intellectual Capital As An Asset." Journal of Business & Economics Research (JBER) 12, no. 2 (2014): 177. http://dx.doi.org/10.19030/jber.v12i2.8533.

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The revised definition of an asset by the FASB and GASB gives way to the recognition of the fair value of another off-balance sheet value. Interest in recognizing intellectual capital as an asset of the organization has grown out of dissatisfaction with traditional financial accounting and reporting directed toward manufacturing, trading of goods, and service activities which ignore the organizational asset values based on knowledge, expertise and technology. The growing interest in intellectual capital (IC) and knowledge management reflects an awareness of the need for identification, utiliza

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Zaheer, Muhammad, та Saeed Ahmed. "کرنسی اور کمپنی شئیرز کے وقف کی شرعی حیثیت: علمی و تحقیقی جائزہ". FIKR-O NAZAR فکر ونظر 58, № 1 (2020): 79–108. http://dx.doi.org/10.52541/fn.v58i1.1281.

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Muslim jurists have variously defined waqf. As per Imām Abū Ḥanīfah’s definition, waqf is to donate profits associated with an asset while keeping its ownership intact with the donor. Imām Mālik defines it as donating the profit associated with the donor’s asset for a specific period of time. Likewise, Imām Aḥmad bin Ḥanbal defines it as giving the ownership as well as its associated profit to whom the asset is donated. Imām Shāfi‘ī, Imām Muḥammad, and Imām Abū Yūsuf consider waqf as giving ownership of an asset to Allah as well as donating its associated profit. From the perspective of law, w

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Stoilov, Todor, Krasimira Stoilova, and Miroslav Vladimirov. "Explicit Value at Risk Goal Function in Bi-Level Portfolio Problem for Financial Sustainability." Sustainability 13, no. 4 (2021): 2315. http://dx.doi.org/10.3390/su13042315.

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The mean-variance (MV) portfolio optimization targets higher return for investment period despite the unknown stochastic behavior of the future asset returns. That is why a risk is explicitly considering, quantified by algebraic characteristics of volatilities and co-variances. A new probabilistic definition of portfolio risk is the Value at Risk (VaR). The paper makes explicit inclusion and minimization of VaR as a quantitative measure of financial sustainability of a portfolio problem. Thus, the portfolio weights as problem solutions will respect not only the MV requirements for risk and ret

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��, Aleksandr Senko, ��, and Valeriy Funtov. "Oil and Gas Asset and Project Management in Russia." Russian Journal of Project Management 3, no. 1 (2014): 17–25. http://dx.doi.org/10.12737/2664.

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Resources of the majority of oil and gas companies in Russia are managed within functional organizational structure. Thereof productivity and management efficiency depends a little on needs of a company for use and development of an oil and gas field and its infrastructure. In some industry enterprises a project management is used. The analysis of project management in such companies, as TNK-BP, LUKOIL Overseas, Rosneft, Gazprom dobycha Yamburg, Gazprom dobycha Noyabrsk was made. It is offered to use a complex of 2 models for oil and gas enterprise management. The first model has to be based o

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Bolshakov, Nikolai, Anastasiya Plyako, Alberto Celani, Liliya Azhimova, and Luka Akimov. "Digital Asset in the System of Real Estate Management." E3S Web of Conferences 263 (2021): 04039. http://dx.doi.org/10.1051/e3sconf/202126304039.

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This study examines the definition of a digital asset and considers its properties in the system of managing real estate that helps to reduce transaction costs. The intermediate results of the development of a service for digital asset management are presented. In practice, a method of accounting and using data about an object with the use of information modeling technologies is shown. The structure of the code from the point of view of programming is given. The proposed method is aimed at recording data throughout the entire life cycle of a capital construction facility with an emphasis on th

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Munter, Paul. "Definition of a Business and Disposal of Asset Group: How FASB's New Standards Interact." Journal of Corporate Accounting & Finance 29, no. 2 (2018): 155–65. http://dx.doi.org/10.1002/jcaf.22323.

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MATVIIENKO, Vladyslava, and Artem KOTENKO. "On the legal regime of virtual assets in Ukraine and the world." Economics. Finances. Law, no. 12/2 (December 29, 2020): 18–23. http://dx.doi.org/10.37634/efp.2020.12(2).4.

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The development of the digital economy leads to the emergence of a new concept of “digital asset”. It is very important to ensure state regulation of relations related to the use of digital currency and their involvement in civil and commercial legal relations today. Thus, Ukraine will get closer to the technological leaders of the economic sphere. In addition, the IT sector will create additional motivation for Ukrainian and foreign professionals based on the favorable conditions that are created. Issues related to solving the problem of anonymous unregulated cross-border transfers, corrupt s

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Cavalieri, Salvatore, and Marco Giuseppe Salafia. "Insights into Mapping Solutions Based on OPC UA Information Model Applied to the Industry 4.0 Asset Administration Shell." Computers 9, no. 2 (2020): 28. http://dx.doi.org/10.3390/computers9020028.

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In the context of Industry 4.0, lot of effort is being put to achieve interoperability among industrial applications. As the definition and adoption of communication standards are of paramount importance for the realization of interoperability, during the last few years different organizations have developed reference architectures to align standards in the context of the fourth industrial revolution. One of the main examples is the reference architecture model for Industry 4.0, which defines the asset administration shell as the corner stone of the interoperability between applications managi

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Ferreira, Bruno, and Nelson J. G. Carriço. "Urban Water Infrastructure Asset Management Plan: Case Study." Open Engineering 9, no. 1 (2019): 459–67. http://dx.doi.org/10.1515/eng-2019-0058.

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AbstractThe current paper aims the application of the Portuguese infrastructure asset management (IAM) methodology to a case study. The inevitable degradation of urban water infrastructures creates new challenges for water utilities engineers and manager, as they need to decide which components should be rehabilitated to efficiently match the public’s demand, while still providing a qualitative and efficient service that doesn’t compromise the financial integrity of water utilities.This methodology is based on a five-step structured sequence - (i) definition of objectives assessment criteria a

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Tsuji, Mineo. "The Social Psychology of Cryptocurrency." International Journal of Systems and Service-Oriented Engineering 10, no. 2 (2020): 1–12. http://dx.doi.org/10.4018/ijssoe.2020070101.

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Regarding accounting for holdings of cryptocurrencies, following the ASBJ's PITF 38 in March 2018, the IFRS Interpretations Committee finalized Agenda Paper 12: Holdings of Cryptocurrencies in June 2019. However, despite PITF 38 regarding cryptocurrencies as a new type of asset in developing a new standard, Agenda Paper No. 12 uses existing IFRS, which describes that the holdings of cryptocurrencies for sale in the ordinary course of business will meet the definition of inventories under IAS 2 and as such be measured at fair value. However, if IAS 2 is not applicable, IAS 38 will apply, and cr

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Dmitrenko, I. M., R. O. Kostyrko, and V. P. Bondar. "Methodological Principles of the Accounting for Intangible Assets from the View of National and International Standards." Statistics of Ukraine 83, no. 4 (2018): 111–20. http://dx.doi.org/10.31767/su.4(83)2018.04.13.

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The article defines the basic accounting items that determine the impact on the complex of methodological principles of accounting and reporting generalization of information about intangible assets. The complex of basic accounting positions for intangible assets is proposed in the following composition: definition of the object of accounting; method of identification; response to goodwill; how to receive and how to pay; the criteria for recognizing the asset is intrinsic; method of initial assessment; revaluation model; response to impairment; conditions for the choice and application of meth

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Krawiec, Wojciech. "The Efficiency of Active Asset Allocation Funds in the Period of Instability at Financial Markets." Folia Oeconomica Stetinensia 12, no. 2 (2012): 147–59. http://dx.doi.org/10.2478/v10031-012-0028-3.

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Abstract The objective of the hereby paper is the assessment of domestic active asset allocation funds efficiency in the period of 2007-2012, including the comparison of earned return rates against the return rates obtained by other mixed funds, as well as WIG and WIG20 stock exchange indices. Additionally, the purpose of the paper is to analyse the investment policy applied by the above listed funds, carried out based on records included in adequate information prospectuses, and also having considered the investment portfolio compositions presented in annual and 6-month financial reports cove

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Ruan, Zhe. "Asset Acquisition or Business Combination? Application of Definition of a Business in Real Estate Industry." Open Journal of Accounting 10, no. 01 (2021): 9–16. http://dx.doi.org/10.4236/ojacct.2021.101002.

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Ruan, Zhe. "Asset Acquisition or Business Combination? Application of Definition of a Business in Real Estate Industry." Open Journal of Accounting 10, no. 01 (2021): 9–16. http://dx.doi.org/10.4236/ojacct.2021.101002.

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Garramone, M., N. Moretti, M. Scaioni, C. Ellul, F. Re Cecconi, and M. C. Dejaco. "BIM AND GIS INTEGRATION FOR INFRASTRUCTURE ASSET MANAGEMENT: A BIBLIOMETRIC ANALYSIS." ISPRS Annals of Photogrammetry, Remote Sensing and Spatial Information Sciences VI-4/W1-2020 (September 3, 2020): 77–84. http://dx.doi.org/10.5194/isprs-annals-vi-4-w1-2020-77-2020.

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Abstract. The integration of Building Information Modelling (BIM) and Geographical Information Systems (GIS) is gaining momentum in digital built Asset Management (AM), and has the potential to improve information management operations and provide advantages in process control and delivery of quality AM services, along with underlying data management benefits through entire life cycle of an asset. Work has been carried out relating GeoBIM/AM to buildings as well as infrastructure assets, where the potential financial savings are extensive. While information form BIM maybe be sufficient for bui

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Marsh, Treba, and Mary Fischer. "Accounting For Agricultural Products: US Versus IFRS GAAP." Journal of Business & Economics Research (JBER) 11, no. 2 (2013): 79. http://dx.doi.org/10.19030/jber.v11i2.7620.

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Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS), this guidance would be replaced with International Accounting Standard (IAS) 41 Agriculture. This study identifies systematic differences between the US and International accounting and reporting for agricultural assets and products. The study also finds that international and US agricultural accounting recognition and reporting guidance res

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Visser, Daniel, and Niall R. Whitty. "The Role of Interest in Unjustified Enrichment Claims." Edinburgh Law Review 25, no. 1 (2021): 48–88. http://dx.doi.org/10.3366/elr.2021.0673.

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This essay addresses the question: when should pre-citation interest be awarded in actions for unjustified enrichment in Scots law? The answer depends mainly on the definition of the elements of enrichment liability, the manner of acquiring the enrichment, the type of enrichment-debtor, and his or her state of mind. The essay argues that (a) generally the actual interest earned (or saved) should be awarded, aided by a rebuttable presumption that interest was earned at a specified rate; (b) interest should normally be awarded at market rates where the defender knows that s/he holds the money or

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Jannah, Lailatul, Mega Tri Herawati, and Istiana Rachmawati. "Tinjauan Yuridis Terhadap Pendaftaran dan Penerbitan Sertifikat Tanah Bengkok." Jurnal Komunikasi Hukum (JKH) 7, no. 1 (2021): 87. http://dx.doi.org/10.23887/jkh.v7i1.31459.

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Bengkok land is village property in the form of village land. This bent land is widely known as village treasury land or village property. The definition of bent land itself is not explicitly regulated in statutory regulations. The definition of crooked land is implicitly regulated by statutory regulations. Based on the explanation of Article 72 of Law Number 6 of 2014 concerning Villages (hereinafter referred to as the Village Law), it is stated that bent land is the result of business. The provisions in Law Number 6 of 2014 concerning Villages indicate that Village Treasury Land or village a

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