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Journal articles on the topic 'Technical assets'

Author: Grafiati

Published: 11 September 2021

Last updated: 17 July 2025

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1

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

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2

Koren, Andrey V., and Tatiana E. Danilovskikh. "Advances in contemporary means to assess exchange-traded financial assets." Revista de Investigaciones Universidad del Quindío 34, S2 (2022): 392–98. http://dx.doi.org/10.33975/riuq.vol34ns2.958.

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Evaluation of exchange-traded financial assets fair is regarded as an essential duty in contemporary economics. Nonetheless, the significance of approaches for assessment and anticipation of potential costs is perpetually altering. This article offers a comparative examination of technical and fundamental analysis techniques, revealing their benefits and drawbacks. That features of Fundamental analysis (FA) as income, profit, profitability and the debt burden level are deemed in depth, the extent of their impact on the securities’ price is investigated. Following the study, conclusions are mad

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Milanović, Zoran, Saša Milić, and Radovan Radovanović. "Infrared sensors in special purpose technical assets." Zbornik radova Elektrotehnicki institut Nikola Tesla 31, no. 31 (2021): 137–53. http://dx.doi.org/10.5937/zeint31-35005.

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Special-purpose technical assets for measurement and monitoring are being rapidly developed with the goal of improving sustainable security and electronic protection of people and objects. A general division and application of intelligent infrared sensors in the security community is given in the paper. In a narrower sense, in the paper, a metrological overview of smart measuring sensors, devices, and systems is given. In a narrower sense, the paper analyses in detail the systems based on the use of thermal imaging cameras. A series of examples from world practice are given with the aim of ill

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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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5

Shlyapnikovа, E. A., I. P. Seleznevа, I. A. Seleznevа, and V. I. Khoruzhy. "Intangible assets: accounting policies." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (March 21, 2023): 147–59. http://dx.doi.org/10.33920/sel-11-2303-02.

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The article reveals the features of the formation of an accounting policy in terms of organizing accounting, recognition, control over the presence and movement, assessment, revaluation and depreciation of the value of intangible assets in accordance with FSBU 14/2022 «Intangible assets». The technical and methodological aspects of accounting of intangible assets are considered.

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DR, BHADRAPPA HARALAYYA, and S. AITHAL P. "TECHNICAL EFFICIENCY AFFECTING FACTORS IN INDIAN BANKING SECTOR AN EMPIRICAL ANALYSIS." Turkish Online Journal of Qualitative Inquiry (TOJQI) 12, no. 3 (2021): 603–20. https://doi.org/10.5281/zenodo.5081670.

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This study examinesthe technical efficiency of banking sector and its affecting factors in India using a panel data during 2005–2020. It used log-linear regression model under a stochastic frontier production function approach.It considers47 scheduled banks (18-public sector, 13-private sector and 16-foreign sector). The technical efficiency is estimated as assuming that return-on-investment and return-on-advances of banks are the important outputs. Fixed assets, total assets, total employees, total deposits, return on equity and capital adequacy rate are vital inputsto increase the perf

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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 includin

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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 provi

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9

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 pipeli

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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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11

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 obj

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12

Zimková, Emília, and Ľubomír Pintér. "Assessing Efficiency of the European Banking Sectors: an Application of the Network DEA." Statistika: Statistics and Economy Journal 105, no. 2 (2025): 165–77. https://doi.org/10.54694/stat.2024.58.

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The global financial crisis, sovereign debt crisis, Covid-19, and the invasion in Ukraine highlighted the need to optimise the production processes in banking sectors in Europe. Data Development Analysis (DEA) is a method used to evaluate the efficiency of production units and to benchmark them. It is an important part of analysing and managing the production processes. The contribution attempts to measure and compare technical efficiency scores of 26 European banking systems in 2020 and 2021 by using Network-Data Envelpment Aanalysis (N-DEA), specifically the two-stage slacked-based model (SB

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KARPOV, M. V. "CONCEPT OF PRODUCTION ASSETS OF ELECTRIC GRID COMPANY." Herald of Omsk University. Series: Economics, no. 2 (58) (2017): 117–24. http://dx.doi.org/10.24147/1812-3988.2017.2.117-124.

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The article is devoted to the study of the evolution of the "assets" concept and the development of the concept of "productive assets" in power supply company with regard to the existing demands of the external environment and internal challenges facing the electric grid complex of Russia. The article defines the recognition criteria for assets in production, as well as proposed conditions of effective management. The author confirmed the importance of reliability in the process of production assets management for all participants of the technological chain of power supply of consumers. The ar

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ALBOROV, Rolan A., Svetlana V. KOZMENKOVA, and Ekaterina L. MOSUNOVA. "Accounting for the recognition of intangible assets and the results of their valuation and revaluation." International Accounting 25 (October 13, 2022): 1090–115. http://dx.doi.org/10.24891/ia.25.10.1090.

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Subject. This article deals with the issues of valuation and accounting of intangible assets. Objectives. The article aims to disclose the organizational, methodological, and technical aspects of accounting for intangible assets and develop methodological recommendations for accounting for the results of revaluation of the value of intangible assets in accounts of organizations. Methods. For the study, we used analysis and synthesis, modeling, abstraction, etc. Results. The article reveals the organizational and methodological aspects of accounting for the recognition of intangible assets, the

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15

Andi Sujarwo, Ika Devy Pramudiana, Ulul Albab, and Widyawati Widyawati. "Analysis of the Utilization of Regional Assets in the Context of Optimizing the Fiscal Potential of the Regional Government of East Java Province." Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2, no. 1 (2025): 91–104. https://doi.org/10.62383/parlementer.v2i1.517.

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This study aims to describe and analyze: How is the appropriate technical management of regional assets based on applicable laws and efforts made by the East Java Provincial Government in managing regional assets to optimize Regional Fiscal Potential. This study uses a qualitative method of the Case Study approach. The data collection techniques used in this study are through observation, interviews and documentation. The data was analyzed using an interactive model analysis developed by Miles and Huberman with three procedures, namely data reduction, data display, and conclusion. The results

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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 t

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Sulistyo, Totok, Karmila Achmad, and Ida Bagus Irawan Purnama. "The Asset Management and Tracking System for Technical and Vocational Education and Training (TVET) Institution Based on Ubiquitous Computing." ComTech: Computer, Mathematics and Engineering Applications 13, no. 1 (2022): 23–34. http://dx.doi.org/10.21512/comtech.v13i1.7342.

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Generally, Technical and Vocational Education and Training (TVET) has numerous types of assets used for conducting various skill-based learning activities. The failure to properly manage the TVET assets can lead to inefficient operation and administration, such as difficulty in tracking the history of the asset, location, and users. The research solved the problems by developing and implementing asset management and tracking system based on ubiquitous cloud computing for movable and fixed assets. The research activities were conducted in Politeknik Negeri Balikpapan, one of ten state-owned TVE

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18

Bustomi, Yazid, and Yudho Taruno Muryanto. "THE IDEAL LEGAL REGULATION FOR DECENTRALIZED FINANCE AS THE DEVELOPMENT OF INDONESIA CRYPTO ASSET TRADING." Jurnal Pembaharuan Hukum 9, no. 3 (2023): 461. http://dx.doi.org/10.26532/jph.v9i3.21245.

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Decentralized Finance (DeFI) has positively impacted the development of crypto asset trading and has been adopted by various countries except for Indonesia. This study aims to identify the urgency of regulating DeFi as the development of crypto asset trading in Indonesia and construct the ideal regulation. This research is normative legal research with a statutory and conceptual approach. The research results stated the urgency of regulating DeFi as the development of crypto asset trading is: a) other countries have used DeFi because it can develop crypto asset trading for the better by creati

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19

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 faciliti

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20

Cherep, Oleksandr, and V. Prykhodko. "WAYS TO IMPROVE THE EFFICIENCY OF USING FIXED ASSETS OF THE ENTERPRISE PJSC “PRYLUTSK BAKERY”." Herald of Khmelnytskyi National University 292, no. 2 (2021): 200–204. http://dx.doi.org/10.31891/2307-5740-2021-292-2-34.

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Undoubtedly, at any enterprise to increase the volume of production requires the provision of fixed assets. Namely, such fixed assets, which consist of buildings, structures, machines, tools and other means of labor involved in the production process, are the most important basis of the enterprise. Therefore, the company must set itself the priority – it is rational and economical use of fixed assets. Regardless of the form of ownership, for any enterprise fixed assets are the technical and material basis for the production process. Many companies face the problem of efficient use of fixed ass

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21

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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22

Syrkebai, Aizhan Talgatkyzy. "ANALYSIS OF THE MANAGEMENT OF MATERIAL AND TECHNICAL ASSETS OF ENTERPRISES." Вестник КазАТК 116, no. 1 (2021): 293–99. http://dx.doi.org/10.52167/1609-1817-2021-116-1-293-299.

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Variability of demand for goods, depending on their availability and cost is a frequently observed phenomenon in the sphere of production and consumption. This paper discusses the possibility of using the ABC analysis for the inventory management system. This type of analysis makes it possible to apply various methods of inventory management for increasing the income and reducing the costs of particular products for manufacturers. As is known, the management process approach emphasizes the systematic study of management by defining management functions in an organization and then examini

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23

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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24

Atakulov, Askad Raimkulovich. "ANALYSIS OF PERFORMANCE INDICATORS OF FIXED ASSETS (IN THE CASE OF BUDGET ENTERPRISES)." International Journal of Education, Social Science & Humanities. Finland Academic Research Science Publishers 11, no. 8 (2023): 413–19. https://doi.org/10.5281/zenodo.8327615.

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<em>In this article, on the example of budget enterprises, fixed assets, their composition, efficiency of fixed assets, their indicators, analysis of the composition of fixed assets (type), renewal and withdrawal coefficients, technical condition and movement indicators of fixed assets are presented, the data were researched using exact values.</em>

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БЯШАРОВА, Р. Р., and О. С. АКСИНИНА. "ON THE ISSUE OF THE STATE OF FIXED ASSETS OF RUSSIAN AIRCRAFT MANUFACTURING ENTERPRISES." Экономика и предпринимательство, no. 9(158) (November 18, 2023): 1009–13. http://dx.doi.org/10.34925/eip.2023.158.09.195.

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Основные средства организации, занимают наибольший удельный вес от общей суммы актива баланса, длительное время участвуют в производственном процессе автоматизации и механизации труда, от уровня технического оснащения и эффективности использования активов зависят конечные результаты деятельности организации. В статье рассматриваются вопросы, связанные с материально-техническим оснащением основных производственных фондов российских авиастроительных предприятий. The fixed assets of the organization, occupy the largest share of the total amount of the balance sheet asset, participate for a long t

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Hossain, Mohammad Kamal, Md Abdus Salam, and Afsana Nahid. "Measuring the technical efficiency of the listed IT companies: Evidence from Bangladesh." International Journal of Research in Business and Social Science (2147- 4478) 11, no. 6 (2022): 74–85. http://dx.doi.org/10.20525/ijrbs.v11i6.1979.

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This study aimed to measure the technical efficiency of information technology (IT) companies listed on the Dhaka Stock Exchange (DSE) in Bangladesh. It included ten listed IT companies for the period 2016–2020. The input-oriented Data Envelopment Analysis (DEA) approach was used to measure technical efficiency. This study used two inputs, such as fixed assets and capital expenditure, and three outputs, such as return on equity, return on assets, and total income, to measure technical efficiency. All the required data were collected from publicly available annual reports, the sample companies’

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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 cha

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Bahari, Samsul. "Analysis Of Regional Fixed Assets Management In Buton District Financial And Regional Assets Agency." International Journal of Management Progress 4, no. 1 (2022): 14–22. http://dx.doi.org/10.35326/ijmp.v4i1.3603.

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This research was conducted at the Regional Finance and Assets Agency (BKAD) of South Buton Regency. This study aims to determine and provide an overview of the Analysis of Regional Fixed Asset Management at the Regional Finance and Agency (BKAD) of South Buton Regency. This type of research is comparative, the type of data used is qualitative data with data sources, namely primary data and secondary data. Data collection methods include field research (fieldnote research) and library research (library research). The data obtained is then analyzed using the comparative method, which is a metho

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Haryanto, Abel, La Sudarman, and Sarimuddin Sarimuddin. "Digitalisasi Informasi Manajemen Aset sebagai Sarana Penunjang Operasional Kampus Menggunakan Metode Relational Unified Process." Jurnal Teknologi Sistem Informasi dan Aplikasi 6, no. 4 (2023): 551–61. http://dx.doi.org/10.32493/jtsi.v6i4.32975.

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Campus asset management is the processing of operational supporting infrastructure on campus. So far, the asset management system at the Baubau Polytechnic Campus still uses the conventional method, namely by recording through albums and control cards attached to the walls of each room. This method is prone to loss of assets because it is not controlled. For this reason, software for digitizing asset management information is needed using the Relational Unified Process (RUP) system development method. The approach of this method is iterative and use case driven which focuses on solving asset m

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Mackevičius, Jonas. "Methodology of Complex Analysis of Tangible Long-Term Assets." Business: Theory and Practice 9, no. (4) (2008): 237–44. https://doi.org/10.3846/1648-0627.2008.9.237-244.

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Long-term tangible assets are used by all companies regardless of their size and activity profile. Long-term tangible assets are very significant for companies' financial results, thus, it is important to perform a detailed analysis of these assets. The complex methodology of long-term tangible assets based on financial accounting information is presented in the article. The recommended schema of long-term tangible assets analysis includes the following stages: 1) composition, 2) structure and dynamics, 3) alternation, 4) technical condition, 5) application, 6) profitability, 7) conclusions of

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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 environ

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Chereshnevyi, Oleksandr. "IMPROVEMENT OF CLASSIFICATION OF NON-CURRENT TANGIBLE ASSETS IN BUDGET INSTITUTIONS OF UKRAINE." ScienceRise, no. 1 (February 27, 2021): 62–68. https://doi.org/10.21303/2313-8416.2021.001666.

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The object of research: This article explores the necessary ways to improve the classification of non-current tangible assets on the example of non-current tangible assets for special purposes. Solved problem: bringing the classification of non-current tangible assets to the accounting needs of the institution will improve the structure, quality of accounting information reflected in the accounting registers and allow the application of uniform methodological provisions of accounting to such tangible assets. Investigated problem: structuring the classification features of non-current tangible

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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 increa

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Ludi, Stephanie, and Kristen Shinohara. "Overview of Assets 2022." ACM SIGACCESS Accessibility and Computing, no. 136 (June 2023): 1. http://dx.doi.org/10.1145/3629723.3629724.

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The 24th International ACM SIGACCESS Conference on Computers and Accessibility (ASSETS 2022), was held in Athens, Greece between October 23rd to 26th, 2022. ASSETS continues to be the premier computing research conference exploring the design, evaluation, and use of computing and information technologies with and for people with disabilities and older adults. ASSETS 2022 was held in-person for the first time since 2019. Due to the continuing COVID-19 pandemic, a lightweight online component for virtual conference attendees was conducted as well. In order to support both accessibility and inclu

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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 organizati

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Ewere, Anthony Osaro. "Declaration of assets by public officers: when breach of duty to declare assets is a technical offence in Nigeria." UCC Law Journal 1, no. 2 (2021): 143–64. http://dx.doi.org/10.47963/ucclj.v1i2.415.

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The Code of Conduct Bureau and Tribunal Act 1991 established the Code of Conduct Bureau and the Code of Conduct Tribunal, primarily for the purpose of tracking assets owned by public officers as a mechanism against corrupt enrichment. Section 15 of the Act mandates public officers to declare their assets at various times in the course of employment. Though the Act criminalises failure to declare assets, the proviso to section 3 thereof however restrains the Bureau from referring cases of non-compliance to the Tribunal if a public officer admits his breach in writing. This makes such infraction

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Muhammad, Ilman Abidin. "Legal Challenges and Framework for Cryptocurrency Inheritance in Indonesia." UAI Journal of Arts, Humanities and Social Sciences (UAIJAHSS) 2, no. 1 (2025): 1–7. https://doi.org/10.5281/zenodo.14598649.

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<em>The rapid advancement of digital technology has introduced new challenges for inheritance law, particularly with regard to digital assets such as cryptocurrencies. In Indonesia, the legal framework has yet to fully address the unique issues posed by the inheritance of digital assets. Although cryptocurrencies are classified as intangible movable property and can be inherited under the Indonesian Civil Code (KUHPerdata), specific regulations are lacking, leaving uncertainties around the transfer of these assets upon death. Moreover, from the perspective of Islamic inheritance law (faraid),

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Muhammad, Ilman Abidin. "Legal Challenges and Framework for Cryptocurrency Inheritance in Indonesia." UAI Journal of Arts, Humanities and Social Sciences (UAIJAHSS) 2, no. 1 (2025): 1–7. https://doi.org/10.5281/zenodo.14697934.

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<em>The rapid advancement of digital technology has introduced new challenges for inheritance law, particularly with regard to digital assets such as cryptocurrencies. In Indonesia, the legal framework has yet to fully address the unique issues posed by the inheritance of digital assets. Although cryptocurrencies are classified as intangible movable property and can be inherited under the Indonesian Civil Code (KUHPerdata), specific regulations are lacking, leaving uncertainties around the transfer of these assets upon death. Moreover, from the perspective of Islamic inheritance law (faraid),

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Darwis, Andi Mujahid, Haliah Haliah, and Andi Kusumawati. "Descriptive Analysis of Performance Evaluation of State-Owned Assets in South Sulawesi Province." Asian Journal of Engineering, Social and Health 2, no. 4 (2023): 281–88. http://dx.doi.org/10.46799/ajesh.v2i4.53.

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In addition to saving great potential if managed properly, State-Owned Assets also saves problems related to its management. For this reason, it is necessary to evaluate the performance of State-Owned Assets so that decision making is carried out appropriately, and Management of State-Owned Assets can run optimally, so as to realize expenditure efficiency and effectiveness of state wealth management. The research method used is a descriptive method with a quantitative approach to 290 performance evaluation data, using the score card method with six performance evaluation measurement indicators

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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 ident

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Furqan, Muhammad, Muhammad Ramzan, Barkat Ullah, Mohsin Hayat, Jawad Khalil, and MUHAMMAD Aqib Shafiq. "Assessing the Assessing the Efficiency of Takaful and Insurance Companies in Emerging Markets." Spring 2023 3, no. 2 (2023): 613–28. http://dx.doi.org/10.54183/jssr.v3i2.292.

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This research was conducted to compare and contrast the effectiveness of Takaful and Conventional insurance providers in developing markets like Pakistan. This was achieved by collecting and analyzing information from the databases of four Takaful and four traditional insurance providers covering 2012-2018. The technical, cost and allocative efficiencies were determined using data envelopment analysis. Total assets and employee count were inputs, while investment income, net premium revenue, and other income were measured as outcomes. Labour and asset costs were included in determining profita

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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 o

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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 int

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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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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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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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Efimova, Liudmila G. "Technical progress and certain problems of Civil Law." Gosudarstvo i pravo, no. 10 (2022): 84. http://dx.doi.org/10.31857/s102694520018325-8.

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One of the consequences of the industrial revolution is the dematerialization of traditional objects of Civil Law (money, securities, precious metals), that is, they lose their usual material form and turn them into a number on the account. In addition, technological progress has led to the emergence in the economic circulation of new objects of Civil Law, which, in principle, cannot have a material form, being intangible property (digital currencies, digital assets, digital financial assets, crypto assets, etc.). Meanwhile, legislation and civil science were unable to adapt the theory of Civi

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Izmailov, Yaroslav O., and Oleksandr O. Moroziuk. "Improvement of Accounting and Taxation of Enhancements and Repairs of Non-Current Assets for the Innovative Development of Ukrainian Enterprises." Business Inform 4, no. 555 (2024): 171–77. http://dx.doi.org/10.32983/2222-4459-2024-4-171-177.

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The aim of the article is to identify the problems and prospects of accounting and taxation of improvement of non-current assets for innovative development of enterprises. It is substantiated that during hostilities and overcoming the economic crisis, enterprises of Ukraine try to more rationally approach the costs associated with the reproduction of non-current assets, observing the necessary technical and technological conditions for the production of competitive products by directing funds mainly to improve non-current assets, which requires much lower costs compared to the acquisition or c

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Winn, Kevin, Stephen Thompson, and Behbood Zoghi. "Utilizing Marine Engineering Technology departmental assets." Journal of Management and Engineering Integration 14, no. 2 (2021): 14–24. http://dx.doi.org/10.62704/10057/24777.

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The Marine Engineering Technology (MARR) Department at a land grant university in Galveston has a great number of experimental equipment, testing devices, scientific instruments, and electrical/mechanical power machines that are worth thousands of dollars. Due to the missing parts and technical literature, there is a lack of training and support when it comes to properly using the MARR assets. As a result, they are not being fully utilized for educating the future generation of engineers and the intended research work. Given the information from the physical inventory, the MARR faculty and stu

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Alborov, R. A., L. I. Khoruzhy, S. M. Kontsevaya, and V. I. Khoruzhy. "Accounting of the results of appraisal and revaluation of fixed assets." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 11 (November 1, 2021): 17–32. http://dx.doi.org/10.33920/sel-11-2111-02.

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The article deals with the assessment and accounting of fixed assets. Disclosed are the methodological aspects of the assessment of fixed assets when they are recognized in accounting, as well as the assessment after recognition and revaluation of these means of labor. The characteristic features of fixed assets, criteria and prerequisites for determining their useful life have been sorted out. The classification of fixed assets for accounting purposes is proposed. The methods and technical aspects of the reflection of operations based on the results of the revaluation of fixed assets on the a

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