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Journal articles on the topic 'Technical assets'
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Guasoni, Paolo, and Eberhard Mayerhofer. "Technical Note—Options Portfolio Selection." Operations Research 68, no. 3 (2020): 733–40. http://dx.doi.org/10.1287/opre.2019.1925.
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We develop a new method to optimize portfolios of options in a market where European calls and puts are available with many exercise prices for each of several potentially correlated underlying assets. We identify the combination of asset-specific option payoffs that maximizes the Sharpe ratio of the overall portfolio: such payoffs form the unique solution to a system of integral equations, which reduces to a linear matrix equation under discrete representations of the underlying probabilities. Even when risk-neutral volatilities are all higher than physical volatilities, it can be optimal to sell options on some assets while buying options on other assets, for which the positive hedging demand outweighs negative demand stemming from asset-specific returns.
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Park, Kwan-Soon, and Hye-Jeong Yoo. "An Effective Technical Risk Assessment of IT Assets." Journal of Korean Institute of Information Technology 14, no. 8 (2016): 95. http://dx.doi.org/10.14801/jkiit.2016.14.8.95.
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Soshchenko, Anatoly E., Elena V. Shchurova, and Boris N. Mastobaev. "Glavtransneft fixed assets: tanks." SCIENCE & TECHNOLOGIES OIL AND OIL PRODUCTS PIPELINE TRANSPORTATION 10, no. 5 (2020): 490–98. http://dx.doi.org/10.28999/2541-9595-2020-10-5-490-498.
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The article presents a historical overview of one of the most important groups of fixed assets of the Main Production Office for Oil Transportation and Supply (Glavtransneft) – tanks. The main tendencies of tank construction development in the USSR and the USA in 1970–1990 are presented. The analysis of technical indicators and parameters of tank designs in our country and abroad was performed. The issues of ensuring reliable and safe operation of tanks of different types, as well as the directions of technological change in the field of long-term growth of the tank farm in the main oil pipeline system are considered.
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Hafner, Christian M. "Alternative Assets and Cryptocurrencies." Journal of Risk and Financial Management 13, no. 1 (2020): 7. http://dx.doi.org/10.3390/jrfm13010007.
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Alternative assets, defined by their low correlation with classical financial assets, have become an important investment vehicle in times of negative interest rates and in the aftermath of the global economic and financial crisis. Hedge funds increasingly invest in physical assets such as fine art, wine, or diamonds. Although digital and not physical, cryptocurrencies share many features of alternative assets, but are hampered by high volatility, sluggish commercial acceptance, and regulatory uncertainties. This special issue covers a broad variety of topics in financial technology, and provides a state-of-the-art overview of cryptocurrencies from economic, financial, statistical and technical points of view.
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Muñoz-Porcar, Antonio, Mª Jesús Alonso-Nuez, Mónica Flores-García, and Daniel Duret-Solanas. "The renewal of assets using a tool to aid decision making." Management Decision 53, no. 7 (2015): 1412–29. http://dx.doi.org/10.1108/md-11-2014-0633.
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Purpose – The purpose of this paper is the application of a tool to assist the multi-criteria decision-making process for selecting an asset for a company in the metallurgical industry which manufactures metal parts for diverse industries. Design/methodology/approach – This investment, complex due to the commitment of resources it requires, has been made with the assistance of decision-making methodologies, specifically versions I and IV of the ELECTRE method. Findings – This model of multi-criteria decision making has been chosen over other models because it offers the possibility of including technical and economic decisions so they can be analyzed simultaneously, therefore the decision is not based solely on financial aspects. Many companies base their decisions exclusively on financial returns, however in this case it is also appropriate to include the technical parameters, since the asset being replaced is the most important asset of the company. Originality/value – Applying version I of the methodology, the optimal technical configuration of the asset will be analyzed based on the features requirements, all of which are among options available in the market. Once a subset of technically and economically viable alternatives has been defined, version IV will be applied and a ranking of the alternatives from the best to the worst will be obtained and, based on this ranking, the final decision will be made.
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Cherep, Оleksandr, and A. I. Savchina. "Intangible assets and their impact on scientific and technical progress." Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki 1, no. 41 (2019): 38–42. http://dx.doi.org/10.26661/2414-0287-2019-1-41-06.
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Sotnikova, Lyudmila Viktorovna. "Technical inspection as an inventory item of fixed assets in the accounting of a healthcare organization." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 2 (February 1, 2021): 6–21. http://dx.doi.org/10.33920/med-17-2102-01.
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The article considers the features of forming a new inventory object for Russian accounting — technical inspection of this object of fixed assets as part of a complex object of fixed assets of a medical organization. Such an inventory item as a technical inspection is formed in accordance with FSB 6/2020 “Fixed assets” if it meets such important criteria as the cost exceeding the cost limit set by each health organization in its accounting policy, as well as the useful life exceeding 12 months. The article presents an example of accounting for technical inspection on the example of such an object of fixed assets as a pipeline system of compressed medical gases, gases for driving surgical instruments and vacuum.
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Oyetunde-Usman, Zainab, and Kehinde Oluseyi Olagunju. "Determinants of Food Security and Technical Efficiency among Agricultural Households in Nigeria." Economies 7, no. 4 (2019): 103. http://dx.doi.org/10.3390/economies7040103.
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The challenge of food security in Nigeria hinges on several factors of which poor technical efficiency is key. Using a stochastic frontier framework, we estimated the technical efficiency of agricultural households in Nigeria and tested for the significance of mean technical efficiency of food-secure and food-insecure agricultural households. We further assessed the determinants of agricultural households’ inefficiencies within the stochastic frontier model and adopted a standard probit model to assess the determinants of households’ food security status. The results of our analyses revealed that; on the overall, the agricultural households had a mean technical efficiency of 52%, suggesting that agricultural households have the tendency of improving their technical efficiency by 48% using the available resource more efficiently. We found that households that are food-secure are more technically efficient than food in-secure households and this was significant at one-percent. Our results provide useful insights into the role of land size and number of assets as determinants of agricultural households’ food security and technical efficiency status.
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International Monetary Fund. "Ukraine: Technical Assistance Report-Reforming Management and Oversight of State Assets." IMF Staff Country Reports 16, no. 31 (2016): 1. http://dx.doi.org/10.5089/9781513501444.002.
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A. V. MOROZOV. "A Technical Support Model for Communication Assets and Automated Control Systems." Military Thought 30, no. 001 (2021): 110–16. http://dx.doi.org/10.21557/mth.68073473.
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Daleka, V., E. Kaylyk, and I. Pylypenko. "CONCEPT OF TECHNICAL CONDITION MANAGEMENT OF FIXED ASSETS OF ELEVATORS FACILITIES IN THE CITIES OF UKRAINE." Series: Economic science 7, no. 160 (2020): 26–33. http://dx.doi.org/10.33042/2522-1809-2020-7-160-26-33.
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The concept of management the technical condition of fixed assets of the elevators facilities are considered. This concept summarizes the technical and economic measures for reliability and provides the ability to make decisions for improve the level of efficiency at all stages of their life cycle. According to the normative values of separate elements technical resources of fixed assets allocate separate groups which are subject to replacement in 10, 15 and 20 years. This allows to systematize the periodicity of technical impacts and optimize decisions on the further use of elevators facilities fixed assets before reaching the normative 25 years. That is to solve questions of expediency further use: repairing with prolongation of operation period, full modernization, renewal or utilization. The target function are considered in the article. This target function include costs of maintenance and scheduled and unscheduled repairs. According to the target function, the total cost of maintenance and repair of elevator fixed assets should be within the established minimum-expediency costs while ensuring the appropriate quality and available or practically possible resources. The decision of questions of renewal, prolongation of operation period by repairs or modernization of fixed assets conducted with account available volumes of financing, a level of a technical condition and service life. Modernization of elevator facilities fixed assets is the perspective way to bring the elevator’s industry from the crisis. During modernization of elevators the costs are reduced by 25-30% as opposed to replacement a new elevator. The economic, social and technical factors, wich needed for modernization the elevator facilities fixed assets are systematized. Deciding on the need to modernization the elevator fixed assets in the work is recommended to take into account two criterias of expediency. The first criteria of expediency of modernization is determined by the purpose of improvement quality rendering of services at the initiative of owners of elevators, consumers of services, etc. The second criteria of economic feasibility of modernization shows the difference in the cost of providing services to home tenats of basic and modernized fixed assets. The calculations shown that during the modernization of the base elevator, unlike the buying of a new one, it is possible to achieve in the cities of Ukraine an annual economic effect of more than 200 thousand UAH.
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Kozak, Sylwester. "TECHNICAL AND SCALE EFFICIENCY OF FOOD PRODUCERS IN POLAND IN 2006-2016. DOES THE SIZE AND LEGAL STATUS OF ENTERPRISES MATTER ?" Annals of the Polish Association of Agricultural and Agribusiness Economists XX, no. 3 (2018): 90–95. http://dx.doi.org/10.5604/01.3001.0012.1501.
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The article empirically examines how the size and legal status of an enterprise influence the technical and scale efficiency of Polish food producers. Technical and scale efficiency indices are measured using the non-parametric DEA method. The study is based on the annual financial reports of 52 sugar and confectionery producers operating in 2006-2016. The analysis covers all enterprises in the sector, as well as groups of larger and smaller enterprises (distinguished by the median of assets), as well as groups of capital companies and cooperatives. Research has shown that enterprises were characterized by relatively high technical efficiency and scale efficiency in the range, respectively, between 82 and 93% and between 93 and 98%. All enterprises operated more efficiently in more favorable macroeconomic conditions. The level of enterprises’ technical and scale efficiency depends on the value of their assets and the legal status. Larger enterprises were less technically effective than smaller ones, but they made greater use of the effect of scale. Capital companies were more effective than cooperatives, but to a lesser extent used economy of scale.
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Singh, Ombir, and Sanjeev Bansal. "An Analysis of Revenue Maximising Efficiency of Public Sector Banks in the Post-Reforms Period." Journal of Central Banking Theory and Practice 6, no. 1 (2017): 111–25. http://dx.doi.org/10.1515/jcbtp-2017-0006.
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Abstract The paper investigates and compares the performance of the Indian public sector banks (PSBs) based on revenue maximising efficiency in the deregulation period from 2001-02 to 2012-13. Several efficiency estimates viz., overall technical efficiency, pure technical efficiency and scale efficiency of individual banks are calculated using Data Envelopment Analysis (DEA). The empirical findings indicate the presence of managerial and scale inefficiencies in the operation of the most of the PSBs. Applying the Tobit regression analysis, the paper also assesses the impact of different environmental factors, like profitability, the level of non-performing assets, size etc. on the efficiency of PSBs. It is observed that banks with high profitability, low level of non-performing assets, and relatively larger size are more technically efficient.
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Bublikova, M. A., and I. P. Khokhlov. "Information support of the system for managing technical assets in railway transportation." Dependability 21, no. 1 (2021): 55–64. http://dx.doi.org/10.21683/1729-2646-2021-21-1-55-64.
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Aim. JSC RZD is one of the largest and most advanced companies in Russia who actively deploys and uses best practices in asset and risk management. In 2010, the railway industry initiated the project for the management of resources, risks and dependability at lifecycle stages of railway facilities (URRAN) that is currently under way. The aims of this paper are to overview the asset management tasks covered by URRAN; examine the marketed IT tools designed to address such problems; present the progress of the URRAN project in terms of process automation implemented by JSC RZD in light of the international best practice and the specificity of the Company. Methods. The preparation of this paper involved empirical and theoretical research. The authors analysed the URRAN project’s package of guidelines and regulations, public information on the globally available software products enabling asset management, as well as the program documentation of the EKP URRAN automated system. They analysed the functionalities and and engineering solutions used in the development of this automated system. The results of the EKP URRAN deployment and practical application by units and branches of JSC RZD were evaluated. Results. Asset management involves using Enterprise Asset Management Systems (EAMS) specially designed to suit the needs of specific companies or mass-produced “out-of-the-box” systems, e.g. SAP ERP, IBM MAXIMO, ABB AbilityТМ and SimeoTM that are examined in the paper. The EKP URRAN implements a single information space that is a decision support tool for the asset management system as it possesses the required regulatory and procedural resources, hardware and software assets intended for comprehensive management of assets and processes for the purpose of efficient railway service. In the future, the EKP URRAN is to become part of the Digital Platform for Risk and Traffic Safety Management deployed in JSC RZD and will comprise modules that implement dynamic predictive analytics models for the purpose of predicting undesirable events involving infrastructure and rolling stock that may disrupt traffic safety. Conclusions. Further development of the EKP URRAN will soon provide all levels of company management with an efficient tool that allows, in the context of limited resources, making substantiated managerial decisions and rational investment allocation. The EKP URRAN is an asset of JSC RZD designed to be used by the managers and specialists of various JSC RZD units. It can be implemented as a standalone IT product for the purpose of developing and deploying an asset management system in various railway companies.
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Suharyono, Suharyono. "Implementasi Peraturan Gubernur No. 34 Tahun 2010 Tentang Uraian Tugas dan Fungsi Unit Pelaksana Teknis Dinas Pengelolaan Keuangan dan Asset Daerah Kabupaten Serang." Sawala : Jurnal Administrasi Negara 5, no. 2 (2017): 1–10. http://dx.doi.org/10.30656/sawala.v5i2.468.
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Implementation Governor Rules Number 34 Year 2010 a bout on the Description of Duties and Functions of the Regional Technical Implementation Unit in the Region of Banten Province in Technical Implementation Unit of the Department of Management of Regional Assets and Assets of Serang regency Suharyono, Regional autonomy provides local authorities to make the norm of about regional organizations. Peraturan Gubernur No. 34 Tahun 2010 on Duties and Functions of the Office of Technical Implementation Unit Banten Provincial structured as public policies that govern the work system UPT UPT organization in order to run effectively. The purpose of this study was to analyze the impact of public policy on the effectiveness of the organization at the Technical Implementation Unit Office of Financial Management and Asset Serang District. This research is using qualitative approach. The object of this research is the UPT Office of Financial Management and Asset Serang district, Banten Province. Based on the interview with the Head Unit, Head of Sub Division of Administration, staff and staff PKB and BBNKB Other revenues can be concluded that the public policy that t Peraturan Gubernur No. 34 Tahun 2010 on Duties and Functions of the Office of Technical Implementation Unit Banten Provincial UPT has been run by the Department of Finance and Asset Management Serang regency well. Order Unit Office of Financial Management and Asset Serang regency in implementing public policies impact on the ongoing activities of organiasi effectively.
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Miho, Asela. "Comparing technical efficiency of maize smallholder farmers in Tabora and Ruvuma regions of Tanzania: a frontier production approach." Asian Journal of Agriculture and Rural Development 7, no. 9 (2018): 180–97. http://dx.doi.org/10.18488/journal.1005/2017.7.9/1005.9.180.197.
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Technical efficiency was considered in comparing production efficiency of maize crops among smallholder farmers in Tabora and Ruvuma regions respectively, using maximum likelihood estimation (MLE) and ordinary least square (OLS) on Cobb-Douglas production function and OLS on technical inefficiency model in STATA 12 on the National Sample Census of Agriculture 2007/2008 data. Findings indicated that, Tabora smallholder farmers were more technically efficient with mean technical efficiency of 61% compared to 53% of Ruvuma farmers. Actual planted area came as the most important factor that increased maize output and Tractor asset being the most in optimal used factor ‘keeping other factors constant’, in both regions. From the technical inefficiency model; Age, household size, primary education and inputs costs increased technical inefficiency while credit access, capital assets, good living condition and crop farming as main activity increased technical efficiency in both regions. Thus, the support and sensitization from government and other development partners for agricultural development should be area specific particularly where there is high technical efficiency of the given crop. In optimal use of Tractor among smallholder farmers should be taken as a policy issue; for despite the efforts taken by stakeholders its influence to output attained among smallholders is insignificant.
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BOERO, Jérôme, Franck SCHOEFS, Bruno CAPRA, and Nicolas ROUXEL. "Technical management of French harbour structures - Part 1: Description of built assets." Revue Paralia 2 (2009): 6.1–6.11. http://dx.doi.org/10.5150/revue-paralia.2009.006.
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Grazhdankin, A. I., and N. L. Razumnyak. "FIXED ASSETS OF INDUSTRY — TECHNICAL AND ECONOMIC BASIS FOR ENSURING INDUSTRIAL SAFETY." Occupational Safety in Industry, no. 12 (December 2018): 57–64. http://dx.doi.org/10.24000/0409-2961-2018-12-57-64.
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International Monetary Fund. "Spain: Financial Sector Assessment Program-Technical Note-Impaired Assets and Nonperforming Loans." IMF Staff Country Reports 17, no. 343 (2017): 1. http://dx.doi.org/10.5089/9781484327210.002.
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Sidorenko, Olga, Elena Buraeva, and Natalia Shabannikova. "Fixed assets reproduction and efficiency of their use in the context of the development of innovative and investment activities in the agrarian sector of the economy." E3S Web of Conferences 279 (2021): 03016. http://dx.doi.org/10.1051/e3sconf/202127903016.
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The problem of increasing the efficiency of reproduction and use of fixed assets is relevant for the agrarian sector of the economy, since the material and technical base of agriculture requires technical modernization and renewal. The article analyzes security and quality of the fixed assets, the composition and structure of the sources of the fixed assets reproduction; the indicators of the efficiency of the fixed assets reproduction and their use are analyzed. Based on the results of the cluster analysis, groups of enterprises with the most optimal capital productivity indicators were identified, which served as the basis for determining the directions and reserves for increasing the efficiency of the fixed assets use in the agrarian sector of the economy.
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Mican, Viktor, and Jan Česelský. "Description of the State of Public Buildings Property Management in the Czech Republic." Applied Mechanics and Materials 584-586 (July 2014): 2462–65. http://dx.doi.org/10.4028/www.scientific.net/amm.584-586.2462.
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Securing a good technical condition of the building and the technical equipment is an essential part of the management of each property owner. The buildings form a background for the purpose of building use and indirectly significantly influence the smooth running of the entire operation. Therefore, it is very important for each owner that this background works seamlessly and it is not discussed too often.Within the technical management, the technical condition of the property of the customer is completely organized. The professional approach and modern technical facilities increase the life of the building and thereby inflate the value of assets and level of benefit from it.Property and its environment make a reputation of its owner. Well technically managed property increases convenience for users and is a good sign for those who visit it.
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Dickinson, Victoria, Paul Kimmel, and Terry Warfield. "Bioscience Company: Accounting for Idle Plant Assets." Issues in Accounting Education 26, no. 1 (2011): 155–62. http://dx.doi.org/10.2308/iace.2011.26.1.155.
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ABSTRACT: Bioscience Company and its auditors have been in discussions with the SEC concerning the accounting for its long-lived assets. Among the issues being discussed is the company’s discontinuation of depreciation on productive assets that it had used previously, but it was not currently using. The case permits a technical examination of depreciation and impairment accounting issues with consideration of the FASB’s asset/liability measurement approach, fair value accounting, use of the FASB Codification, and comparisons to International Financial Reporting Standards. The case requirements are divided into basic requirements, which would be appropriate for intermediate level students; and advanced requirements, which would be more appropriate for accounting seniors, as well as M.B.A. and fifth-year accounting students.
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Varchenko, O. M., I. Svinous, D. Kachan, S. Khomovyi, and M. Khomovju. "Methodical approaches to the assessment of the reproduction of the agricultural enterprises material and technical base." Ekonomìka ta upravlìnnâ APK, no. 1 (155) (May 21, 2020): 47–55. http://dx.doi.org/10.33245/2310-9262-2020-155-1-47-55.
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The signifcance of the evaluation of the logistical base of agricultural enterprises in the accounting system is revealed in the article. Research methods have been described and alternative approaches to inventory valuation by national and international accounting standards have been investigated, and it has been identifed that there are some inconsistencies in the formation of inventory values at the date of receipt, disposal and balance sheet date. The main features of organization of accounting of land plots in agricultural enterprises are established. To determine the value of the land previously used by the enterprise (for example, on certifcates of ownership and use), we propose to use in the current accounting the estimated value of the land, which is based on the regulatory monetary valuation, determined by differential rental income. It has been found that an integral part of a biological transformation is the assessment of changes in a biological asset, which includes measuring and controlling changes in quality (fat content, protein, fber strength, etc.) or quantity (breeding, weight, etc.). In the course of the research it is determined that the process of accounting and valuation of biological assets at fair value should include such steps as: defning biological assets as an object of accounting according to their classifcation; specifcation of biological assets by species, cultures, rocks and other defning features; active market research and price information and technical and economic information collection; selection of biological asset valuation methodology; the calculation of the fair value of biological assets in accordance with the methodology adopted. An examination of the IFRS 13 "Fair Value Measurement for the measurement of biological assets at fair value" has shown that it should be made from the perspective of all market participants and the market environment should be assigned to the entities themselves. This will take into account the differences that exist between them, as they differ not only in terms of quality but also in the types of economic activity. In order to improve the investment attractiveness of enterprises, it is advisable to evaluate agricultural organizations' land resources according to International Accounting Standards, which provide for fair value. Valuation of assets and liabilities at this cost will increase the transparency of the fnancial statements and the reliability of the information on the fnancial and economic activities of the entity. In addition, in the analysis of fnancial and economic activity of enterprises of the corporate sector of the agrarian economy, a real assessment of land resources will have a positive impact on the normative indicators of liquidity and fnancial stability, which is especially important in the conditions of fnancial crisis and growing need for investment. Key words: material base, resources, inventories, fxed assets, reproduction process, market value, fair price, land valuation, accounting efciency.
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Moerman, Jan-jaap, Jan Braaksma, and Leo van Dongen. "Reliable introduction of critical assets: an explorative case study in railways." Journal of Quality in Maintenance Engineering 27, no. 3 (2021): 537–49. http://dx.doi.org/10.1108/jqme-05-2020-0037.
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PurposeAsset-intensive organizations rely heavily on physical assets that are often expensive, complex and have a significant impact on organizational performance. Past introductions of critical assets in various industries showed that despite many preparations in maintenance and operations, shortcomings were identified after deployment resulting in unreliable performance. The main purpose of this qualitative study is to explore the factors that determine how asset-intensive organizations can achieve reliable outcomes in critical asset introductions despite random failures as a result of increasing complexity and infant mortalities.Design/methodology/approachTo gain a detailed understanding of the issues and challenges of critical asset introductions, a case study in railways (rolling stock introductions) was conducted and analyzed using qualitative analysis.FindingsThe case showed that organizational factors were perceived as decisive factors for a reliable performance of the introduction, while the main focus of the introduction was on the asset and its technical systems. This suggests that more consideration toward organizational factors is needed. Therefore, a critical asset introduction framework was proposed based on 15 identified factors.Originality/valueReliable performance is often associated with technical systems only. This empirical study emphasizes the need for a more holistic perspective and the inclusion of organizational factors when introducing critical assets seeking reliable performance. This study demonstrated the application of the affinity diagramming technique in collectively analyzing the data adopting a multidisciplinary orientation.
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Gumenna-Derii, Mariia. "Definition of the concept of “material and technical resources” and their relationship with other resources in construction." Herald of Ternopil National Economic University, no. 3(97) (October 1, 2020): 252–65. http://dx.doi.org/10.35774/visnyk2020.03.252.
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Introduction. This article makes a null hypothesis about the impossibility of the existence of material and technical resources as an independent object of study, because these resources cann’t be profitable or social effective without other resources. It is clear that material and technical resources become productive when interacting with financial, informational, innovative, time and other types of resources. The emergence of alternative energy sources, constant change of laws, improvement of construction technology, constant struggle for resources, changing financial vectors place new demands on the material and technical resources of construction and require new approaches to accounting and control. The purpose of the study is to formulate a definition of «material and technical resources» and identify their relationship with other resources in construction. Research methods. In the article has been used general scientific and specific research methods, in particular: comparison – to study of theoretical research of the conceptual and categorical apparatus of material and technical resources, and also assets and resources; graphic - to study the amount of capital investment in housing; analysis and synthesis - to identify ways of interaction of material and technical and other types of resources. Results of the research. In the study detected differences in the definition of «resources» and «assets». It is recognized that the concept of «resources» is broader than – «assets», which allows to distinguish these two definitions for future analysis of their components. Based on the analysis of the concepts of «material» and «technical» resources, the author’s definition of «material and technical resources» is formulated. To existing definitions is added that material and technical resources are one of the main elements of entrepreneurial potential, and also that their use brings not only profit, but also social effect, especially in construction. In addition, the relationship between logistics and other resources has been disclosed. The null hypothesis has been proved, it’s about material and technical resources which are not effective without connections with other resources, and their potential is assessed under the condition of interaction with financial, informational, organizational and time resources. Perspectives. In future studies, it’s advisable to disclose the genesis of material and technical resources; identify the main problems of their formation and efficiency of use; to assess the dynamics and trends of the behavior of analytical indicators and make appropriate proposals; develop a model of the relationship of material, technical and financial resources in accounting and control etc.
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Beck, Ron, and Shailesh Sakarkar. "Engineering information across the lifecycle of LNG assets." APPEA Journal 49, no. 2 (2009): 593. http://dx.doi.org/10.1071/aj08066.
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Capital decision making in LNG is complex both on a commercial level and on a technical level. Managing the engineering and design process is critical to a successful project. This presentation looks at the technology and framework for making those decisions based on sound engineering modelling, estimating and sizing of equipment from the conceptual design into operations. Modelling of the LNG operating processes is a key to maximum throughput at the lowest cost. This overview describes real examples of closed-loop control of the liquefaction process, dynamic simulation of re-gasification for safety and design efficiencies. It will cover how it is done and benefits achieved.
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A., Risanda, Faishol Luthfi, and Sri Herianingrum. "Measuring the Efficiency of BAZNAS in Managing Zakat Funds with Stochastic Frontier Approach Analysis, 2002–2016." International Journal of Zakat 3, no. 1 (2018): 89–107. http://dx.doi.org/10.37706/ijaz.v3i1.70.
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This study aims to measure the technical efficiency and identify factors that cause technical inefficiency of Badan Amil Zakat Nasional (BAZNAS) in managing zakat funds on receipt and the distribution of zakat funds. The data used were time series data from 2002 to2016. The input variables used were total assets and operational costs, while the output variables were the receipt of zakat funds and the distribution of zakat funds. Using stochastic frontier analysis, this study has successfully identified that total assets and operational costs had a positive and significant effect on the receipt of zakat funds. The same results also demonstrated that the operational costs for the distribution of zakat funds had a positive and significant effect. The results for total assets on distribution of zakat funds were positive but not significant. Overall, the technical efficiency regarding the receipt of BAZNAS zakat funds was found to be 94.98 percent, which means that there is 5.02 percent remaining that could still be optimized, while technical efficiency regarding the distribution of BAZNAS zakat funds was found to be 70.99 percent, leaving 29.01 percent that could still be optimized.
 Keywords: Badan Amil Zakat Nasional (BAZNAS), Stochastic Frontier Analysis, Technical Efficiency
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Rodríguez-Cándido, Norma P., Rafael A. Espin-Andrade, Efrain Solares, and Witold Pedrycz. "A Compensatory Fuzzy Logic Model in Technical Trading." Axioms 10, no. 1 (2021): 36. http://dx.doi.org/10.3390/axioms10010036.
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This work presents a novel approach to prediction of financial asset prices. Its main contribution is the combination of compensatory fuzzy logic and the classical technical analysis to build an efficient prediction model. The interpretability properties of the model allow its users to incorporate and consider virtually any set of rules from technical analysis, in addition to the investors’ knowledge related to the actual market conditions. This knowledge can be incorporated into the model in the form of subjective assessments made by investors. Such assessments can be obtained, for example, from the graphical analysis commonly performed by traders. The effectiveness of the model was assessed through its systematic application in the stock and cryptocurrency markets. From the results, we conclude that when the model shows a high degree of recommendation, the actual financial assets show high effectiveness.
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Malhotra, Ayesha, and Oleksiy Osiyevskyy. "The Changing Value of Firm Resources During Industry Convergence: Market vs. Technical Assets." Academy of Management Proceedings 2015, no. 1 (2015): 18599. http://dx.doi.org/10.5465/ambpp.2015.18599abstract.
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Christiaens *, Johan. "Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards." European Accounting Review 13, no. 4 (2004): 743–70. http://dx.doi.org/10.1080/0963818042000237133.
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Arora, Nitin, Nidhi Grover Arora, and Kritika Kanwar. "Non-performing assets and technical efficiency of Indian banks: a meta-frontier analysis." Benchmarking: An International Journal 25, no. 7 (2018): 2105–25. http://dx.doi.org/10.1108/bij-03-2017-0040.
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Purpose The issue of mounting non-performing assets (NPAs) in Indian banking industry is serious and attracting attention of academia and policy planners. Thus, the purpose of this paper is to test the hypothesis whether NPAs in Indian commercial banking have reached at alarming state where they start affecting the technical efficiency levels adversely or not. Design/methodology/approach The efficiency score have been computed using case model (model with NPAs as bad/undesirable output) vs control model (model without NPAs as bad/undesirable output) methodology under meta-frontier data envelopment analysis framework. Findings It has been noticed that the effect of NPAs on overall technical efficiency and its various components is insignificant. The comparison of the case models (i.e. model with NPAs as bad output) with the control models (i.e. model without NPAs) reveals insignificant difference in average efficiency scores and rank distribution of commercial banks. The major source of inefficiency is technology gap (i.e. structure, setup and objectives of banking) among public, domestic private and foreign private categories of banks. Practical implications Though NPAs are increasing in Indian banking industry and specifically in Indian public sector banks because of their compulsory lending to priority sector yet the banks have huge scope to extend credit to priority sector as the NPAs have not reached at alarming stage where they start affecting adversely the efficiency performance. Originality/value Given the fact that the banking penetrations, structure and objectives differ significantly across ownership, separate frontiers for each ownership (public, private and foreign banks) category has been used to evaluate the technical efficiency levels of 81 commercial banks operating in India over the period 2005 to 2013.
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Birjukov, Aleksandr, Evgeniy Dobryshkin, Yurii Birjukov, and Vladimir Tishchenko. "Complex approach to organizations’ capital assets reproduction." E3S Web of Conferences 157 (2020): 04026. http://dx.doi.org/10.1051/e3sconf/202015704026.
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Effective production activities of organizations is impossible without the concept implementation of the constant reproduction of capital assets, a significant part of which is represented by buildings and structures for various functional purposes. Increased deterioration of industrial buildings does not allow to solve such important tasks as improvement and automation of production processes in their entirety, and has a negative impact on the working conditions and safety of personnel. The analysis of scientific and normative literature is showed that the issue under consideration requires further research. Author’s approach to the reproduction of capital assets, the use of which allows to increase the management decisions efficiency on the basis of a complex of tasks for the joint estimation of damage and deterioration, planning of works under the given constraints with the use of mathematical apparatus and technological solutions for monitoring the technical condition of buildings is presented in the article.
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Athoillah, Ibid, and Firda Pratiwi. "Development of an Asset Management System Integrated with GIS and K-Means Algorithm for Large Industrial Area." International Journal of Engineering & Technology 7, no. 4.1 (2018): 113. http://dx.doi.org/10.14419/ijet.v7i4.1.28237.
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The large industrial area has more than a thousand assets that make asset management activities to become more challenging. However, the current asset management in several industrial companies still records the asset information in paper-based documents. Therefore, the technical problems found in current practices in the field are the difficulties in determining the actual position of assets and which group of asset belongs accurately. To overcome those problems and to improve the asset management activities, an asset management system using GIS (Geographic Information System) and K-Means Algorithm is proposed. GIS to visualize the asset coordinate and condition on a geographical map, manage and store the assets detail information and K-Means Clustering Algorithm to cluster the assets based on their coordinate and simplifies the scattered asset. The system is developed using the Waterfall model. The system is native applications built using electron framework and can be accessed within industrial area network only, to keep the user convenience and security of asset data. The Leaflet used as interactive map software frameworks to visualize the industrial map, manage the geospatial data and mapped the industrial asset, including machinery, equipment, land, and building. For the initial operation, the system contains more than 700 assets data with 6 categories and 4 clusters. This system improves the assets accuracy, reduces the time of asset management practices, and the asset clusters can be used as decision support for industrial asset management activities.
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Salvado, Filipa, Nuno Almeida, and Alvaro Vale e Azevedo. "Aligning financial and functional equivalent depreciations rates of building assets." Engineering, Construction and Architectural Management 27, no. 2 (2019): 441–57. http://dx.doi.org/10.1108/ecam-03-2019-0152.
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Purpose Both financial and non-financial functions are imbedded in the life-cycle management activities of building assets. These functions provide relevant information for the establishment of operational and maintenance strategies and for decision-making processes related with the timing of major repairs, replacements and rehabilitations. The purpose of this paper is to focus on improving the alignment of financial and non-financial functions related to the recognition that the service potential of buildings should be appropriately funded as it is consumed over its life cycle. Design/methodology/approach Authors undertake an analysis of depreciation rates used to accommodate a systematic allocation of the depreciable amount of building assets over its useful life. Different depreciation approaches and calculation methods are explored. A case study of a school building portfolio is used to debate situations of misalignment of financial and non-financial depreciation rates. Data mining methods including decision tree and clustering are used to predict equivalent functional depreciation rates of buildings system and subsystems and promote an enhanced alignment with regulated financial depreciation rates toward an optimized life-cycle management of the school building portfolio. Findings Historical data show the relevance of considering technical and functional characteristics of the building system and their subsystems (landscaping; structure; external elevations and roofs; interior divisions; and services and equipment) when determining depreciation rates for the building assets The case study showed a misalignment of equivalent functional and financial depreciation rates used in the life-cycle management activities of the school building portfolio ranging between 1/1.26 for external elevations and roofs and 1/5.21 for landscaping. Originality/value Buildings initial technical and functional attributes are affected with its wear, aging or decay, causing loss of value until they reach end-of-life. This paper demonstrates the impact of the different interpretations of the concept of useful life and the subsequent misalignment that it generates between financial functions based on financial depreciation rates and non-financial functions based on historical data and the functional equivalent (technical and functional) depreciation rates. Economic data of 158 public school buildings constructed in Portugal since the 1940s, that sound life-cycle thinking enhances the alignment of both financial and non-financial functions.
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Voloshchuk, Yu O. "Formation and Reproduction of the Material Technology Basis of Agricultural Sphere." Podilian Bulletin: Agriculture, Engineering, Economics, no. 29 (November 30, 2018): 135–46. http://dx.doi.org/10.37406/2706-9052-2018-2-17.
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The article reveals the economic essence of the material and technical base of agrarian enterprises. The study considers the causal link between the availability and the formation of the material and technical base of the agrarian enterprises and economic growth. The material and technical basis of agriculture is considered as a combination of land, material and production resources, material and technical elements and biological resources interdependent and interrelated, involved in achieving current and strategic goals. The research methodology is based on theoretical developments and scientific tools that includes methods for constructing dynamic series, comparative and economic analysis, and allows to systematize, unify and identify the directions of reproduction of the material and technical base of the agrarian sphere for further economic development. The source of the research was the value and structure of Ukraine's fixed assets by type of economic activity, published by the State Statistics Service of Ukraine, taking into account the period 2000-2017, as well as data on the availability of machinery and power facilities in agriculture in the dynamics. The ways of solving problems of reproduction and updating of basic means of agriculture are generalized. It has been determined that the optimal balance between types and groups of fixed assets in terms of the type of economic activity, as well as exceeding the level of renewal and acquisition of fixed assets above their retirement and write-offs, and the possibility of obtaining investments and access to state programs will enable the formation of fixed assets and efficient use
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Chang, Chieh-Wen, Kun-Shan Wu, Bao-Guang Chang, and Kuo-Ren Lou. "Measuring Technical Efficiency and Returns to Scale in Taiwan’s Baking Industry―A Case Study of the 85°C Company." Sustainability 11, no. 5 (2019): 1268. http://dx.doi.org/10.3390/su11051268.
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：Under an intense internationally competitive business environment, it is important to understand the production efficiency of the baking industry, where efficient management is becoming increasingly important to ensure the sustainable development of the company. Thus, this study uses data envelopment analysis (DEA) to appraise the performance of a well-known baking company (85°C) and uses input and output constructs to measure its technical efficiency and scale efficiency scores to understand the major reasons for efficiency losses from 2011 to 2016. The empirical results indicate that low technical efficiency is the major reason for lower pure technical efficiency, since the scale efficiency is higher than pure technical efficiency. This means 85°C is still improving overall operating efficiency and space efficiency. Moreover, the results also show that the III-generation operations style is more technically efficient and pure-technically efficient compared to those of I-generation and II-generation. Furthermore, the company’s financial performance is dependent upon the producer's ability to stay on the production frontier due to the result of a positive relationship between return on assets (ROA) and technical efficiency. Last but not least, this study shows that 85°C can gain higher performance and efficiency by enhancing technical efficiency and reinforcing strategic alignments with business goals.
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Fedoskin, Vladimir, Galina Bakulina, and Maria Pikushina. "Methodological aspects of forming a system of indicators to evaluate asset history of production." E3S Web of Conferences 222 (2020): 06020. http://dx.doi.org/10.1051/e3sconf/202022206020.
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An all-round increase in the rate of economic development of enterprises of the agro-industrial complex, an increase in the production of agricultural products and a decrease in its cost price directly depend on the state and development of the material and technical base of enterprises, that is, on the degree of their fixed assets and the efficiency of its use. At the same time, now there is a process of reducing available fixed assets in many agricultural enterprises of the Russian Federation, that is associated with a lack of financial resources not only for the expanded reproduction of fixed assets, but also for the reimbursement of retiring assets due to their physical wear with new ones in full. Therefore, a situation often develops in agricultural enterprises when the value of retired assets is significantly higher than the value of those received. With such a ratio of retired and received fixed assets, the existing systems of indicators cannot fully characterize the asset history. In this regard, this article presents an attempt to systematize the existing systems of indicators characterizing the asset state and history, with the introduction of additional indicators, which seem to be necessary
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Doległo, Leszek, and Jan Zdziebko. "The application of the integrated production assets management system in the Polish Mining Group Inc." New Trends in Production Engineering 2, no. 1 (2019): 472–79. http://dx.doi.org/10.2478/ntpe-2019-0050.
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Abstract The management of the production assets in the Polish Mining Group Inc. is geared towards achieving strategic aims through the unification of the obtained machines/devices, their practical use while maintaining them in the proper technical condition, adhering to proper maintenance-renovation procedures, reserves optimization as well as final recycling with no re-use in the production cycle. The following paper presents the functioning of the IT support in the production assets management, geared towards the integration with other areas of technical and economic activities of the Group. The modular structure of the integrated IT system makes it possible to gradually implement the successive solutions functioning within the Group as well as in the surrounding local areas, ensuring the suitability to the current needs of the organization and the system users.
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Kaliwanto, Budi, and Sri Agustini. "THE ANALYSIS OF ACCOUNTING TREATMENTS BASED ON GOVERNMENT ACCOUNTING STANDARDS (GAS) ON INTANGIBLE ASSETS (IA) IN NATIONAL NUCLEAR DEVELOPMENT AGENCY." JURNAL AKUNTANSI BERKELANJUTAN INDONESIA 1, no. 2 (2018): 180. http://dx.doi.org/10.32493/jabi.v1i2.y2018.p180-192.
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Government Regulation Number 71 of 2010 dated October 22, 2010 onGovernment Accounting Standard (GAS) states that the Government applies Accrual Based GAS and is declared in Statement of Government Accounting Standards (SGAS). While the technical accounting explanation used as a guide is published in the form of GAS Technical Bulletin. In the case of Intangible Assets (IA), the Government Accounting Standards Committee (GASC) issued Bulletin No. 17 on Accounting for Intangible Assets based on Accruals. The implementation of the Technical Bulletin was used as the basis for the preparation of the IA Report in the National Nuclear Energy Agency (BATAN). Management and Preparation of BATAN's Financial and State Property (BFSP) reports using management flows, consistency of established amortization methods, impairment, discontinuation and disposal of IA. In the preparation of the IA Report, BATAN as a government institution is increasingly required to adapt to changes in government management systems that demand accountabilityprinciples, in which every state administration must be accountable for theperformance or outcomes of all programs and activities to the community for the use of resources and authority given. The result of testing of research instrument showed that IA data processing in BATAN based on the grouping of 5 categories (Copyright, Patent, Software, Result of Research / Research, and other Intangible Assets) outlined the value of the Copyright asset has the smallest value and the other IA has the greatest value (can be seen on the results of the discussion on pages 9-15).
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Shakibazad, Mohammad, and Ali Jabbar Rashidi. "New method for assets sensitivity calculation and technical risks assessment in the information systems." IET Information Security 14, no. 1 (2020): 133–45. http://dx.doi.org/10.1049/iet-ifs.2018.5390.
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Bitros, George C. "THE OPTIMAL LIFETIME OF ASSETS UNDER UNCERTAINTY IN THE RATE OF EMBODIED TECHNICAL CHANGE." Metroeconomica 59, no. 2 (2008): 173–88. http://dx.doi.org/10.1111/j.1467-999x.2008.00298.x.
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Carolina, Carolina, Hendrik Manossoh, and Robert Lambey. "Analisis perlakuan akuntansi aset tetap pada Badan Pengelola Keuangan dan Barang Milik Daerah Kota Manado." Indonesia Accounting Journal 1, no. 2 (2019): 74. http://dx.doi.org/10.32400/iaj.26656.
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The main task of government agencies is to provide services to the community whose quality can be improved by the use of fixed assets to achieve the duties and functions of government agencies. The presence of Government Regulation (PP) of the Republic of Indonesia Number 71 Year 2010 concerning Accrual Based Government Accounting Standards is the momentum of changes in Government Accounting Standards from previously cash-based to accruals, to accrual-based and have major implications for the treatment of assets where depreciation is taken into account in the valuation of fixed assets. The purpose of this research is to find out the accounting treatment of Fixed Assets that are applied to the Regional Finance and Asset Management Agency (BPK-AD) of Manado City in accordance with Government Regulation No. 71 of 2010 statement No. 07. The research method used in this study is qualitative research. The results showed that the recognition of fixed assets, measurement or valuation of fixed assets, and depreciation of assets in the BPK-AD Manado City are in accordance with SAP No. 07, as well as the Manado City BPK-AD in the management of regional assets following a separate regulation made by the Manado city BPK-AD namely the Technical Bulletin (Bultek) as a reference to regulate and adjust regional asset management in accordance with SAP No. 07.
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Uffen, Jörg, and Michael H. Breitner. "Management of Technical Security Measures." International Journal of Social and Organizational Dynamics in IT 3, no. 1 (2013): 14–31. http://dx.doi.org/10.4018/ijsodit.2013010102.
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Organizations are investing substantial resources in technical security measures that aim at preventively protecting their information assets. The way management – or information security executives – deals with potential security measures varies individually and depends on personality traits and cognitive factors. Based on the Theory of Planned Behavior, the authors examine the relationship between the personality traits of conscientiousness, neuroticism and openness with attitudes and intentions towards managing technical security measures. The highly relevant moderating role of compliance factors is also investigated. The hypothesized relationships are analyzed and validated using empirical data from a survey of 174 information security executives. Findings suggest that conscientiousness is important in determining the attitude towards the management of technical security measures. In addition, the findings indicate that when executives are confronted with information security standards or guidelines, the personality traits of conscientiousness and openness will have a stronger effect on attitude towards managing security measures than without moderators.
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Eachempati, Prajwal. "Change Management in Information Asset." Journal of Global Information Management 25, no. 2 (2017): 68–87. http://dx.doi.org/10.4018/jgim.2017040105.
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We are passing through information age with lightning communication speed. Information asset storage in Cloud and retrieval in the net has become the new invisible corporate voyage into the information space. Information Assets are a valuable source of Knowledge for both Information asset creator as well as the user. These are fluid assets that change overtime based on several internal and environmental factors! This paper seeks to address these aspects of Change that impacts such “fluid” Information Assets and the need to raise up to the changing expectations of the millions of users by satisfying the ever growing information hungry businesses. Providing unreliable information and sub-optimal analytical tools can destroy the user in the first instance and can lead to self-destruction as Information asset provider will find no takers in the long run. In this context this assorted information on Change management is chosen carefully and it is hoped, will benefit the reader who may be a technical expert in his field.
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Necula, Sabina-Cristiana. "A Business Rules Management System for Fixed Assets." Data 4, no. 2 (2019): 70. http://dx.doi.org/10.3390/data4020070.
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The goal of this paper is to discuss the necessity of separating decision rules from domain model implementation. (1) Background: can rules help to discover hidden connections between data? We propose a separated implementation of decision rules on data about fixed assets for decision support. This will enhance search results. (2) Methods and technical workflow: We used DROOLS (Decision Rules Object Oriented System) to implement decision rules on the subject of accounting decisions on fixed assets; (3) Results: Making the model involves: the existence of a domain ontology and an ontology for the developed application; the possibility of executing specified inferences; the possibility of extracting information from a database; the possibility of simulations, predictions; the possibility of addressing fuzzy questions; and (4) Conclusions: The rules, the plans, and the business models must be implemented to allow specification of control over concepts. The editing of meta models must be directed to the user to ensure adaptation and not implemented at the level of control of the data control.
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Cherkasova, Tatiana, Yelizaveta Cherkasova, Anastasia Tikhomirova, and Aleksandr Nevedrov. "Anticorrosion Protection as a Factor in Improving Industrial Safety at Mining Enterprises." E3S Web of Conferences 105 (2019): 01025. http://dx.doi.org/10.1051/e3sconf/201910501025.
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The issue of reliable and safe operation of equipment, the use of technical devices and materials, the repair and renewal of fixed production assets is relevant. Corrosion processes have a very negative impact on the technical condition and safe operation of equipment, buildings and structures. The reasons for the increasing damage to the fixed production assets are their physical wear, poor quality of rolled stock, reinforced concrete and polymers, non-compliance with processing technology, neglect of the requirements of technical and regulatory documentation. The measures of increasing the service life of fixed production assets through the use of polymer-silicate protective coatings are proposed in this paper. As a result of studying the compositions with various contents of water-repellent and plasticizing additives, it was found that if the content of each of them is 3%, the duration of setting of the polymeric silicate coating increases 1.5 times. At the same time, mechanical strength and setting time remain the same. Also, an increase in the setting time is ensured by the prolonged high-speed mixing of the polymer-silicate mixture.
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Ogorodnikova, Tatyana, Aleksei Solomein, Vladimir Orlov, and Irina Shipunova. "Technical and Economic Assessment of the Condition of Fixed Assets and the Criterion of the Validity of Recovery Investments." Bulletin of Baikal State University 30, no. 1 (2020): 89–99. http://dx.doi.org/10.17150/2500-2759.2020.30(1).89-99.
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The article analyzes the methodology for calculating depreciation and assessing the condition of fixed assets. The absence of conditionality of the period of use and depreciation allowance of fixed assets due to their physical wear and tear in specific production conditions is revealed. Thus, it is concluded that the theoretical estimates of the condition of fixed assets do not correspond to their actual physical wear and tear. The internal contradictions of the indicator of return on capital are investigated, its inconsistency with the essence of production is revealed. The absence of a criterion for the need for renovation investment is mentioned as one of the negative consequences of the existing methodological approaches to assessing the condition of fixed assets. In order to overcome the shortcomings and negative consequences of the methodology for assessing the condition of fixed assets, the relationship between the depreciation coefficient, the technical accelerator and the integral indicator of physical wear is revealed. To characterize the dependence of the volume of production and operating costs on the physical depreciation of fixed assets, a conversion factor is substantiated and introduced. Formal models of indicators of production and return on capital are presented. They reflect partial and generalizing coefficient of conversion of fixed assets as well as the interest rate and the level of inflation. The moment of zero efficiency of fixed assets is substantiated as a criterion of necessity and timeliness of renovation investments. In addition, the concept of the period of their effective use is introduced.
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Piekkola, Hannu. "Intangibles and innovation-labor-biased technical change." Journal of Intellectual Capital 21, no. 5 (2020): 649–69. http://dx.doi.org/10.1108/jic-10-2019-0241.
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PurposeThis paper analyzes the productivity effects of structural capital such as research and development (R&D) and organizational capital (OC). Innovation work also produces innovation-labor-biased technical change (IBTC) and knowledge spillovers. Analyses use full register-based dataset of Finnish firms for the period 1994–2014 from Statistics Finland.Design/methodology/approachIntangibles are derived from the labor costs of innovation-type occupations using linked employer-employee data. The approach is consistent with National Accounting and offered as one method in OECD (2010) and applied in statistical offices, e.g. in measuring software. The EU 7th framework Innodrive project 2008–2011 extended this method to cover R&D and OC.FindingsMethodology is implementable at firm-level and offers way to link personnel reporting to intangible assets. The OC-IBTC as well as total resources allocated to OC are relevant for productivity growth. The R&D stock is relatively higher but R&D-IBTC is smaller than OC-IBTC. Public policy should, besides technology policy, account for OC and OC-IBTC and related knowledge spillovers in the industries that are most important among the SMEs (low market-share-firms).Research limitations/implicationsThe data are based on remote access to Statistics Finland; the data cannot be disseminated.Originality/valueIntangible assets are measured from innovation work that encompasses not only R&D work. IBTC is proxied in production function estimation by relative compensations on IA work. The non-competing nature of IAs is captured by IA knowledge spillovers. The sample sizes are much higher than in earlier studies on horizontal knowledge spillovers (such as for SMEs,) thus bringing additional generality to the results.
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Ситдикова and Landysh Sitdikova. "Algorithm for estimating the biological assets at fair value." Vestnik of Kazan State Agrarian University 8, no. 3 (2013): 41–45. http://dx.doi.org/10.12737/1327.
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The article deals with the issues, related to the fair value of the biological assets. Biological assets are specific assets of agricultural organizations. They are living organisms, whose distinctive feature is the ability to biotransformation. All of these changes require careful consideration and reflection on the accounts. The question of transition to the fair value of biological assets remains actual, hence the need for significant adjustments of modern accounting is appeared. The developed principles and rules for assessing the biological assets at fair value involve the development of the algorithm for calculating the fair value of biological assets and the results of their biotransformation. The authors proposed an algorithm to calculate the fair value of biological assets and the results of their biotransformation, which involves the following steps: identification the biological assets as the object of accounting in accordance with their classification , specification of biological assets by type, by crop , by species and other distinctive features; to study an active market and collect the information on prices, to collect technical and economic information; the choice a methodology for assessing the biological assets; the calculation the deductible expenses, the fair value of biological assets in accordance with the adopted methodology. This method of determining the fair value will receive the most reliable estimate of the biological assets of which will continue to shape reliable information on the activities of the organization.
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Kaczorek, Maciej, and Aleksandra Falana. "Technical asset management as basis for rational planning of railroad infrastructure maintenance and development – assumptions and systems review." Transportation Overview - Przeglad Komunikacyjny 2018, no. 6 (2018): 69–80. http://dx.doi.org/10.35117/a_eng_18_06_07.
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The paper deals with the application of the method and systems for technical asset management in the process of the planning of railroad infrastructure maintenance and development. Due to the scale of operations of rail infrastructure managers, the application of appropriate management methods and IT tools supporting decision making, keeps increasingly resulting in the condition of the effectiveness for this measure. Technical asset management as part of Asset Management is an activity aimed at achieving a balance between factors such as: costs, risk, and efficiency, in such a way so as to meet the objectives of the infrastructure manager. The paper presents assumptions and the most important features with functionalities of systems used to manage technical assets. A review of systems including an assessment of their advanced technology and main implementations in entities related to railroad infrastructure have been presented. As a result of systems review, key areas of future use and related benefits have been identified.