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Sporta, Fred. "The Distressing Effect of Non-Performing Assets to Asset Quality for Commercial Banks in Kenya." INTERNATIONAL JOURNAL OF INNOVATION AND ECONOMIC DEVELOPMENT 3, no. 6 (2018): 71–83. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.36.2006.
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Non-performing Assets is a ratio necessary when identifying financial distress effect on asset quality of financial institutions in Kenya specifically commercial banks in Kenya. Financial distress and asset quality have often been discussed separately in details, but not as satisfactorily this is because of its role of asset quality on distress risk levels of commercial banks. The current research established the distressing effect of non-performing assets on asset quality of Kenyan commercial banks. Nonloan ratio was represented by two variables: Non-performing assets to total loans ratio and Loan loss provision ratio. Thirty-eight Kenyan commercial banks were used for analysis for an eleven year period (2005-2015). Financial statements of commercial banks from CBK was used to extract secondary data for analysis. Results indicated that there a relationship between financial performance and capital adequacy regarding financial distress risk level. A correlation and panel regression analyses were carried out mainly to determine whether there was a relationship of non-performing assets and asset quality of commercial banks in Kenya, the outcome of the study indicated a positive relationship between Non-performing assets and asset quality. This study specifically gives a mindful and sense of reference to the depositor, all banking institutions including the commercial banks and policy-makers to high standards of asset quality by ensuring proper additional guidelines and controls are put in place to guard against non-performing loans.
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Sonneveld, Ben G. J. S., Sally Bunning, Riccardo Biancalani, D. Ndiaye, and Freddy Nachtergaele. "Do Farmers’ Asset Values Correlate with Land Quality?" Journal of Sustainable Development 9, no. 1 (January 26, 2016): 268. http://dx.doi.org/10.5539/jsd.v9n1p268.
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<p>This paper investigates if farmers’ asset values have a predictive power to asses land quality. A rich sustainable livelihood literature describes small farmers’ biophysical and socio-economic environment through asset values, which closely adheres to the required information for an integrated quality appraisal of the natural resource base. For our analysis we use an in-depth survey held among 50 famers’ households in three rural areas of Senegal. Farmers gave scores for their livelihood assets (human, physical, natural, financial and social) and judgments on the state and trend of the quality of their natural resource base (crop land, rangeland, forest and water resources). As our observational data are dominated by unobserved heterogeneity, we refrain from causal statistical analysis and seek associative patterns between asset values and state and trend of natural resource quality using data visualization techniques and descriptive statistics. We compare categorical data on state and trend of land qualities with asset value classes in a frequency distributions evaluation (Chi-square) and with continuous asset value scores in an analysis of variance (ANOVA). For state of forest we found consistent but counterintuitive differences for various asset values with higher asset values for ‘degraded’ classes and lower values for ‘good’ quality of the forests. There is some evidence that trend of forest quality can be derived from asset value scores which were in agreement with our premise of lower scores for low quality and higher scores for better quality. Yet, overall we have to conclude that asset values do not correlate straightforward and unequivocally with state and trend of natural resource quality. </p>
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Fukui, Masao. "Asset Quality Cycles." Journal of Monetary Economics 95 (May 2018): 97–108. http://dx.doi.org/10.1016/j.jmoneco.2018.02.006.
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Ogboru, Mbatabbey Joy. "Asset Quality and Deposit Money Banks Performance in Nigeria." American International Journal of Business and Management Studies 1, no. 1 (January 6, 2019): 38–47. http://dx.doi.org/10.46545/aijbms.v1i1.37.
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This study investigate the relationship between asset quality and deposit money banks performance in Nigeria over a period of 30 years ranging from 1986 to 2016, utilizing time series data collected from the Nigeria deposit insurance corporation annual reports and accounts, CBN financial stability report and CBN statistically bulletin for various years. The variables of study includes return on asset (ROA) proxy for Deposit Money Bank performance in Nigeria, ratio of non-performing loan to total loan (NPL), ratio of liquid assets to total assets (LAT) and ratio of liquid assets to short term liabilities (LAS) as measures of asset quality. The study utilizes both the descriptive and econometric techniques to analyze the time series data. The result shows that there is a short run relationship between asset quality and deposit money bank performance in Nigeria. Also, the co-integration result reveals the presence of a long run relationship between asset quality and deposit money bank performance in Nigeria while the granger causality result shows evidence of causality between asset quality and deposit money bank performance in Nigeria. Based on this we conclude by saying that maintaining sound assets quality position is critical to the long term performance, survival and sustainability of DMBs in Nigeria.
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Dewi, Aprilia Sintya, Hadi Paramu, and Tatok Endhiarto. "GOAL PROGRAMMING SEBAGAI DECISION SUPPORT SYSTEM TINGKAT KESEHATAN BANK PT BANK BUKOPIN, TBK." BISMA 11, no. 2 (May 8, 2017): 209. http://dx.doi.org/10.19184/bisma.v11i2.6315.
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Abstract: This research aimed to analyze the changes in several objective priorities as the banking targets in the decision making process. The research applied goal programming model and based on the experiments on the financial data or ratios. The objective functions of the research were the ratios used to asses bank health level, namely: capital, Capital Adequacy Ratio (CAR), asset quality, Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), Operational Cost compared to Operating Income (BOPO) and Loan to Deposit Ratio (LDR). Results show that only capital and LDR targets achieved predominantly on a variety of priority setting. While the targets of CAR, asset quality, ROE, and NIM are not achieved predominantly on a variety of priority setting.
Keywords: Capital, CAR, Asset Quality, ROA,ROE, NIM, BOPO, LDR, Financial Health Level.
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Kizi, Uktamova Nozima Narzulla. "The Problems of Increasing the Income and Quality of Assets of Commercial Banks." International Journal for Research in Applied Science and Engineering Technology 9, no. 12 (December 31, 2021): 1090–94. http://dx.doi.org/10.22214/ijraset.2021.39481.
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Abstract: This article examines the composition of the assets of commercial banks, its profitability, the quality of bank assets and the factors affecting it. In addition, the existing problems were studied through the analysis of the profitability and quality of banks' assets, and conclusions and recommendations were developed to address them. Keywords: asset, income, efficiency, profitability, asset quality, loan portfolio, profit, investment
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Mpundu, M., M. A. Petersen, J. Mukuddem-Petersen, and F. Gideon. "Basel III and Asset Securitization." Discrete Dynamics in Nature and Society 2013 (2013): 1–19. http://dx.doi.org/10.1155/2013/439305.
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Asset securitization via special purpose entities involves the process of transforming assets into securities that are issued to investors. These investors hold the rights to payments supported by the cash flows from an asset pool held by the said entity. In this paper, we discuss the mechanism by which low- and high-quality entities securitize low- and high-quality assets, respectively, into collateralized debt obligations. During the 2007–2009 financial crisis, asset securitization was seriously inhibited. In response to this, for instance, new Basel III capital and liquidity regulations were introduced. Here, we find that we can explicitly determine the transaction costs related to low-quality asset securitization. Also, in the case of dynamic and static multipliers, the effects of unexpected negative shocks such as rating downgrades on asset price and input, debt obligation price and output, and profit will be quantified. In this case, we note that Basel III has been designed to provide countercyclical capital buffers to negate procyclicality. Moreover, we will develop an illustrative example of low-quality asset securitization for subprime mortgages. Furthermore, numerical examples to illustrate the key results will be provided. In addition, connections between Basel III and asset securitization will be highlighted.
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Ma, Chihmin, Guanwei Jang, and Miaofen Lai. "The Influence of Transaction Cost and Service Quality on Partner Loyalty – the mediating effect of relationship quality." MATEC Web of Conferences 325 (2020): 06002. http://dx.doi.org/10.1051/matecconf/202032506002.
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This article puts forward the conceptual framework of supply chain partnership loyalty based on the relationship between transaction cost, service quality and relationship quality. The empirical study mainly focused on equipment purchasers, and a total of 321 valid samples were collected. The results show that 4 of the 9 hypotheses are not supported, namely Hypothesis H1c: the impact of information sharing on relationship quality, H2a: asset specificity, H2b: loyalty uncertainty and H5 loyalty relationship quality. Regarding the analysis of the mediating effect of relationship quality, this study found that relationship quality has a significant mediating effect in the relationship between asset specificity and loyalty or between service quality and loyalty. That is, by investing in exclusive assets and improving service quality, customers will not show better loyalty, but asset specificity and high-quality services can affect loyalty through relationship quality.
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Venkiteshwaran, Vinod. "Do asset sales affect firm credit risk? – Evidence from credit rating assignments." Managerial Finance 40, no. 9 (September 2, 2014): 903–27. http://dx.doi.org/10.1108/mf-09-2012-0196.
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Purpose – Asset sales can have opposing effects on firm credit quality. On the one hand asset sales could signal increased credit risk resulting from distress or on the other hand they could improve internal liquidity and hence credit quality. Therefore the impact potential asset sales can have on credit quality is an empirical question and one that has previously not been examined in the literature. The paper aims to discuss these issues. Design/methodology/approach – Using credit ratings as a measure of firm credit quality, in ordered probit regressions, this study finds evidence consistent with the internal liquidity view of the asset sales-credit risk relationship. Findings – Results from ordered probit regressions of credit ratings show that the likelihood of higher credit ratings is increasing in industry-level turnover of real assets Originality/value – Credit-rating agencies often cite the impact of asset sales on firm credit quality as a motivation for their rating assignments. Distress-driven asset sales could reduce firm credit quality whereas other asset sales could result in increased internal firm liquidity and hence improve firm credit quality. This bi-directional expectation leaves the question of how asset sales affect credit quality to be answered empirically and has not been previously tested in the literature.
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Kishan, Ruby P., and Timothy P. Opiela. "Monetary asset quality and substitutability." Journal of Economics and Business 45, no. 5 (December 1993): 393–408. http://dx.doi.org/10.1016/0148-6195(93)90037-o.
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Kladakis, George, Lei Chen, and Sotirios K. Bellos. "Bank asset and informational quality." Journal of International Financial Markets, Institutions and Money 69 (November 2020): 101256. http://dx.doi.org/10.1016/j.intfin.2020.101256.
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Kaigu, John Kinyati, and Joseph Theuri. "Credit Information and Asset Quality of Commercial Banks in Nakuru Town, Kenya." International Journal of Current Aspects 3, no. II (May 20, 2019): 199–211. http://dx.doi.org/10.35942/ijcab.v3iii.18.
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The study sought to establish the effect of credit information on the asset quality of commercial banks in Nakuru Town, Kenya. The specific objectives of the study are to determine the effect of collateral information on asset quality of commercial banks in Nakuru Town, Kenya, to determine the effect of business ratings information on the asset quality of commercial banks in Nakuru Town, Kenya, to determine the effect of consumer identity verification information on the asset quality of commercial banks in Nakuru Town, Kenya, to determine the effect of customers credit status information on asset quality of commercial banks in Nakuru Town, Kenya and to establish the effect of consumer default information details on asset quality of commercial banks. The literature review focused on bank risk management theory, loanable funds theory, Merton’s default risk model and asymmetric information theory. Primary data was collected using questionnaires in order to get accurate results. The study used regression analysis and the findings revealed that Business Ratings and Collateral Information significantly influences up to 59.4% and 17.6% positive variation on Asset quality respectively. This implies that for every one unit increase in business ratings information asset quality increases by 59.4 % while collateral information increases asset quality increase by 17.6 %. It was also observed that consumer default information significantly influences 36.3% positive variation on asset quality. However, it was noted that Customer’s Credit Status Information significantly influences 32.5% negative variation on Asset quality. This implies that for every one unit increase in Customer’s Credit Status Information, Asset quality decreases by 32.5%. Similarly, Consumer Identity Verification Information influences negatively Asset quality by 9.3%. In this study, Business ratings information is the best predictor of asset quality. It was concluded that Collateral information, business ratings information and consumer default information influences positively asset quality. However, consumer identity verification information and customer’s credit status information influences negatively on asset quality. The study recommends that Collateral information should be controlled in order to promote positive loan performance by commercial banks as well as that business ratings information should be adequately provided in order to enhance quality assets of commercial banks.
This is an open-access article published and distributed under the terms and conditions of the Creative Commons Attribution 4.0 International License of United States unless otherwise stated. Access, citation and distribution of this article is allowed with full recognition of the authors and the source.
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Fu, Qi, and Xiaotong Li. "The Application of Artificial Intelligence Technology in the Asset Management of Start-Ups in the Context of Deep Learning." Computational Intelligence and Neuroscience 2022 (May 5, 2022): 1–11. http://dx.doi.org/10.1155/2022/1756470.
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With the coninuous improvement and development of artificial intelligence (AI) technology, this technology has been used in the asset management of companies. To improve the asset management level of Chinese start-ups, firstly, back-propagation neural network (BPNN) has been studied in depth, and an evaluation system of the company’s asset quality has been established. Secondly, the BPNN is integrated with the evaluation indicators of asset quality, and an evaluation model of asset quality based on BPNN is constructed. Next, start-up A is taken as the experimental object; the evaluation score of the asset quality of A company is input into the model, which proves that there is still a certain gap between the asset management level of start-ups and mature companies. Finally, to find out the problems of the company’s asset quality, the traditional financial analysis method is used to carry out a specific microanalysis of the evaluation indicators of its asset quality. In view of the existing problems, suggestions are put forward for prudent investment, improve inventory operation efficiency, increase investment in R&D and innovation, improve the quality of sales outlets, and increase the proportion of high-quality intangible assets. The asset quality evaluation system for start-ups established here includes 19 evaluation indicators. The BPNN-based asset quality evaluation model selects 5 mature companies in the same industry as sample companies. The scores of the evaluation indicators of asset quality of the 5 sample companies in the past three years are normalized and input into the model. The model contains 19 nodes of the input layer, 39 nodes of the hidden layer, and 1 node of the output layer. The target error rate is 0.001, the learning rate is 0.1, the number of training times is 1000, and the training function is the trainlm function. This research has a certain reference for the application of AI technology in the asset management of start-ups.
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Guerrieri, Veronica, and Robert Shimer. "Dynamic Adverse Selection: A Theory of Illiquidity, Fire Sales, and Flight to Quality." American Economic Review 104, no. 7 (July 1, 2014): 1875–908. http://dx.doi.org/10.1257/aer.104.7.1875.
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We develop a dynamic equilibrium model of asset markets with adverse selection. There exists a unique equilibrium in which better quality assets trade at higher prices but with a lower price-dividend ratio in less liquid markets. Sellers of high-quality assets signal quality by accepting a lower trading probability. We show how the distribution of sellers' private information affects an asset's price and liquidity, how a change in that distribution can cause a fire sale and a flight to quality, and how asset purchase and subsidy programs may raise prices and liquidity and reverse the flight to quality. (JEL D82, G12)
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Obicci, Peter Adoko. "Physical Asset Management Practices And Quality Service Delivery In Local Governments In Mid North Sub-Region Of Uganda." International Journal of social Sciences and Economic Review 1, no. 3 (December 27, 2019): 73–79. http://dx.doi.org/10.36923/ijsser.v1i3.39.
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Purpose of the study: Amidst soaring use of excellent physical assets, there is a less clear understanding of their weight on service delivery. Drawing on the contention that quality services delivery relies on excellent physical assets, the study aimed to establish how physical asset management practices affect quality service delivery in local governments in the mid-north sub-region of Uganda.
Methodology: The study used a cross-sectional design with a quantitative approach. A sample of 131 respondents was targeted and obtained using simple random and purposive sampling of physical asset managers in local governments. Collected data using a self-administered questionnaire was analyzed quantitatively (descriptive and inferential statistics) using Statistical Program for Social Scientists (SPSS Ver. 23).
Main Findings: Findings revealed that there was a positive correlation between physical asset management practices (rho.506) and quality service delivery. Accordingly, it was concluded that physical asset management practices, measured in terms of lifecycle planning, risk management, information management and performance management significantly affected quality service delivery in local governments in the mid-north sub-region of Uganda.
Research limitations/implications: The study used a quantitative approach in two local governments with probable missed out on qualitative aspects aside difficulty in generalizability. However, it enlightens theoreticians and practitioners in ensuring proper execution of physical asset management practices in engineering, infrastructure, estate, finance and above all public procurement; for the provision of quality services desired and expected by the different stakeholders.
Novelty/Originality of this study: This study parallels those in developed countries which reveal that success in quality service delivery is a result of using excellent physical assets. However, in developing countries studies are nearly nonexistent. Essentially, there is a paucity of research addressing the subject creating a need to study and systematically document elevation of delivery of quality services using excellent physical assets.
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Gaur, Dolly. "Total Quality Management and Assets Quality." International Journal of Business Analytics 8, no. 1 (January 2021): 38–57. http://dx.doi.org/10.4018/ijban.2021010103.
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The present study aims to examine the relationship between assets quality of banks as represented by non-performing assets (NPA) and management quality. The study has used Fama-MacBeth regression approach to measure management quality, which has been considered as the primary determinant of NPA. A sample comprising of 45 scheduled commercial banks in India has been studied for a time period of 15 years (2004-2019). The findings have revealed that better quality management leads to better asset quality. Banks with above average managerial ability can reduce NPA significantly. The bank managers should focus on their role in controlling problem loans of banks and should implement more efficient monitoring and supervision process for loan portfolios. The policy makers should pay attention towards the managerial ability of banks and stress on enhancing the quality of management. Also, investors may take note of the banks that are showing good management quality because such banks can be a profitable investment avenue.
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Cannarile, Francesco, Michele Compare, Francesco Di Maio, and Enrico Zio. "A clustering approach for mining reliability big data for asset management." Proceedings of the Institution of Mechanical Engineers, Part O: Journal of Risk and Reliability 232, no. 2 (March 28, 2018): 140–50. http://dx.doi.org/10.1177/1748006x17716344.
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Big data from very large fleets of assets challenge the asset management, as the number of maintenance strategies to optimize and administrate may become very large. To address this issue, we exploit a clustering approach that identifies a small number of sets of assets with similar reliability behaviors. This enables addressing the maintenance strategy optimization issue once for all the assets belonging to the same cluster and, thus, introduces a strong simplification in the asset management. However, the clustering approach may lead to additional maintenance costs, due to the loss of refinement in the cluster reliability model. For this, we propose a cost model to support asset managers in trading off the simplification brought by the cluster-based approach against the related extra costs. The proposed approach is applied to a real case study concerning a set of more than 30,000 switch point machines.
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Djamaluddin, Subekti, Santoso Tri Hananto, and Bandi. "Asset System Design Based on Accrual To Improvement Quality of Financial Information (A Case Study in the City of Pacitan)." International Journal of Management and Sustainability 3, no. 10 (February 28, 2015): 624–32. http://dx.doi.org/10.18488/journal.11/2014.3.10/11.10.624.632.
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Accrual-based accounting is implemented in Goverment Accounting standards now (Government Regulation No. 71 of 2010). In Regulation 71 of 2010 depreciation shall be conducted on all goods belonging to the State/Region. Therefore, asset systems are adequate to accommodate the asset depreciation. In addition, asset system is necessary because asset management of the State/Regional is not optimal according to the Financial Oversight Bodies (BPK). This reasearch aims to create a prototype system of asset system in local government with a case study on the Government Pacitan. This reasearch is able to provide a solution to the problem of assets with an adequate information system.
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Siembieda, William J. "Lowering Vulnerability Using the Asset-Access-Time Method." Journal of Disaster Research 5, no. 2 (April 1, 2010): 180–86. http://dx.doi.org/10.20965/jdr.2010.p0180.
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This paper develops the asset-access-time (AAT) model. The model has three variables: assets, access, and time.Assetsare resources (economic, physical, human and institutional) available to households, communities and governments.Accessis the ability to use the assets after a disaster event occurs.Timeis a dynamic variable influencing when an asset is available to a user and influences its asset value. The combination of the three variables and how they are linked to classes of people, institutions, and places is discussed. Section 1 develops the model components in a linear and rational fashion and provides some examples. Section 2 describes how this model can be adapted to meet local requirements through an example in El Salvador. The model can be used to build a disaster resilience profile. This paper is part of a larger exploration of “asset-based mitigation,” a process of vulnerability reduction through pre-disaster investments in asset protection. Policy implications for disaster management using this method are developed.
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Tuncay, Merve. "Can Capital Structure Affect the Financial Performance of Banks in Turkey?" Finance and Market 4, no. 1 (January 25, 2019): 17. http://dx.doi.org/10.18686/fm.v4i1.1103.
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<p>The aim of this study is to investigate the determinants of banks’ financial performance in terms of the capital structure. Annual financial statements of 11 banks traded in Borsa Istanbul are employed for the period of 2006-2016. Return on assets, return on equity and earnings per share are chosen for financial performance measures. The independent variables related to the capital structure are capital adequacy, equity-to-asset, and financial leverage ratios. In addition, macroeconomic variables and bank-specific variables are also considered as control variables for the analysis. The data are analyzed by the panel data regression analysis as it provides more informative finding and less multicollinearity among variables than time series and cross-sectional analyzes.</p><p>The Hausman test results indicate that the random effects model is appropriate for the whole dependent variables. According to the findings; while equity-to-asset ratio affects return on assets positively, amongst the control variables specific to firms, firm size, asset quality and asset growth variables have significant effects on return on assets. It is found no significant effect of independent variables on return on equity, however, it is seen that asset quality has a negative and significant effect. Inflation and interest rates have a significant effect on both variables. Finally, it is seen that equity-to-asset ratio has a positive and significant effect on earnings per share. Only the effect of asset quality on earnings per share is found to be significant among the control variables. Findings of the study are consistent with the previous studies. In addition, the M&M views are not supported by the findings related to return on assets and earnings per share but the return on equity.</p>
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EPSTEIN, LARRY G., and MARTIN SCHNEIDER. "Ambiguity, Information Quality, and Asset Pricing." Journal of Finance 63, no. 1 (January 10, 2008): 197–228. http://dx.doi.org/10.1111/j.1540-6261.2008.01314.x.
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Hackett, Earl A. "Quality Assurance: An Asset for Chaplains." Care Giver 6, no. 1 (December 1989): 128–41. http://dx.doi.org/10.1080/10778586.1989.10767570.
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Abd. Majid, M. Shabri, Said Musnadi, and Indra Yadi Putra. "A Comparative Analysis of the Quality of Islamic and Conventional Banks’ Asset Management in Indonesia." Gadjah Mada International Journal of Business 16, no. 2 (June 28, 2014): 185. http://dx.doi.org/10.22146/gamaijb.5463.
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This research empirically and comparatively examines the quality of conventional and Islamic banks’ asset management in Indonesia during the period 2009-2011. Four general conventional banks [i.e., Bank Mandiri Indonesia (BMI), Bank Rakyat Indonesia (BRI), Bank Central Asia (BCA), and Bank Nasional Indonesia (BNI)] and four Islamic banks (Bank Muamalat, Bank Syariah Mandiri, Bank Syariah Mega Indonesia, and Bank Syariah BRI) were, respectively, explored. Specifically, the purpose of this study is to compare the quality of the Islamic and conventional banks’ asset management with the CAMEL (capital, asset, management, earning, and liquidity) method. It also attempts to analyse the influences of the ROA (Return on Asset), TLTA (Total Loan to Total Assets), and OITL (Operating Income to Total Liabilities) on the quality of the banks’ asset management. The CAMEL method was used to evaluate the quality level of the banks’ asset management, while the multiple regression analysis was then adopted to explore the determinants of the quality of the banks’ asset management. The study documented that Bank Syariah BRI was the best performing bank, with the highest CAMEL score of 50.33, while Bank Mandiri Indonesia was the worst performer with the lowest CAMEL score of 26.33. As a group, the Islamic banks were found to have better rankings, i.e., positions 1, 2, 3, and 6, while the conventional banks were found in 4, 5, 7, and 8, respectively. The study proved that the Islamic banks have a better asset management quality compared to their conventional counterparts. The Islamic banks were also proved to be better able to withstand the risks, particularly the financing risk.
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Venner, Marie. "Maintenance Quality Management and Environmental Stewardship." Transportation Research Record: Journal of the Transportation Research Board 1911, no. 1 (January 2005): 3–12. http://dx.doi.org/10.1177/0361198105191100101.
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Some of the most extensive information management and decision support systems at state departments of transportation (DOTs) are used in maintenance for condition tracking, work planning, budget estimation, and quality assurance. DOTs are confronted with the challenge of managing these and emerging environmental information and decision support needs in integrated systems that incorporate transportation and environmental assets and quality and the activities, materials, labor, budget, and tools needed to assess and manage them. Systems integration remains an elusive goal. Although a few states are pursuing integrated asset management systems, recent leaps forward have been frequently limited to integration of management systems within a single functional area, e.g., integration of Pontis for bridge management with Virtis to bridge load rating. In that decentralized context, this paper presents several leading examples or best practices in asset and maintenance quality management in various areas of maintenance where environmental aspects that are difficult to quantify have begun to be incorporated.
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Sanchez-Segura, Maria-Isabel, Alejandro Ruiz-Robles, Fuensanta Medina-Dominguez, and German-Lenin Dugarte-Peña. "Strategic characterization of process assets based on asset quality and business impact." Industrial Management & Data Systems 117, no. 8 (September 11, 2017): 1720–37. http://dx.doi.org/10.1108/imds-10-2016-0422.
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Purpose The purpose of this paper is to present the strategic intangible process assets characterization (SIPAC) methodology illustrated by an example of its application to the field of information technology (IT). This is a pioneering methodology for characterizing the impact and quality of intangible process assets and intellectual capital as levers to achieve organizational objectives. This strategic intellectual capital approach will help to identify both intangible assets and indicators geared to meeting organizational objectives. This is of vital importance since the success of an organization can be construed in terms of goal achievement. Design/methodology/approach The paper illustrates an example of the step-by-step application of the proposed methodology at an IT company. The aim is to describe its use in a real case so that other companies can benefit from the replication of the methodology used. Findings The proposed methodology (SIPAC) that the authors have designed and applied has been found to be useful and provide an insightful new point of view for strategic decision making in the IT industry taking into account intangible process assets. Practical implications The proposed methodology has been exemplified in a real case. This should help organizations to use the methodology to replicate the results. Originality/value Each and every organization has know-how represented by intangible assets. This paper meets an identified need to use intangible process assets as levers to help organizations achieve their business goals.
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Silvia, Sineba Arli. "Pengaruh Kualitas Aset Terhadap Profitabilitas Pada Perbankan Syariah Di Indonesia." AL-FALAH : Journal of Islamic Economics 2, no. 1 (October 29, 2017): 53. http://dx.doi.org/10.29240/jie.v2i1.192.
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The healthy bank is very important because they manage public’s funds that entrusted to them by measuring the asset quality of the bank. Asset quality is a very important component, due to poor asset quality has proven to be the cause of failure of the bank, despite the obvious cause not only liquidity or stock.
This research aimed to analyze the effect of asset quality toward the profitability of Islamic Banking in Indonesia. This research examines the effect of the variable of quality of productive assets (KAP) and Non-Performing Financing (NPF) toward the Return on Assets (ROA). The population of this research is the general Islamic Banks (BUS ) from 2010 to 2015. This research uses purposive sampling to determining the sample. The sample used in this research is the general Islamic banks that publish annual reports on the period 2010-2015. With certain criteria, there is 8 BUS sample. The data research is secondary data obtained from the website of each bank. While the method of data analysis uses multiple linear regression analysis.
The results of this research showed that the variables of KAP and NPF had the effect toward ROA amounted 18.1 percent, with the significance level of 0.050. KAP variable partially had positive and significant impact toward ROA of Islamic Banking in Indonesia (0.034
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Zhang, Haoyuan, and D. William R. Marsh. "Generic Bayesian network models for making maintenance decisions from available data and expert knowledge." Proceedings of the Institution of Mechanical Engineers, Part O: Journal of Risk and Reliability 232, no. 5 (October 2018): 505–23. http://dx.doi.org/10.1177/1748006x17742765.
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To maximise asset reliability cost-effectively, maintenance should be scheduled based on the likely deterioration of an asset. Various statistical models have been proposed for predicting this, but they have important practical limitations. We present a Bayesian network model that can be used for maintenance decision support to overcome these limitations. The model extends an existing statistical model of asset deterioration, but shows how (1) data on the condition of assets available from their periodic inspection can be used, (2) failure data from related groups of asset can be combined using judgement from experts and (3) expert knowledge of the deterioration’s causes can be combined with statistical data to adjust predictions. A case study of bridges on the rail network in Great Britain (GB) is presented, showing how the model could be used for the maintenance decision problem, given typical data likely to be available in practice.
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Budiwati, Hesti. "Manajemen Kualitas Aset Produktif Dan Pengaruhnya Terhadap Laba Bank Pada Bank Perkreditan Rakyat di Indonesia." RELASI : JURNAL EKONOMI 17, no. 1 (January 29, 2021): 56–75. http://dx.doi.org/10.31967/relasi.v17i1.411.
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Managing the bank risk well are very needed so that the bank can operate smoothly. One of the important bank risk to managed well is bank asset quality risk. The banks are required to be careful and wiser in manage these asset quality risk. The object of this study is to obtain evidence of the effect of productive asset quality management on bank profit. The empirical studies conducted on rural banks in Indonesia. As the independent variable is productive asset quality consist of classified productive asset, productive asset quality and non-performing loan, while as the dependent variable is bank profit measured by return on asset. Return on asset of 89,6% explained by classified productive asset, productive asset quality and non-performing loan. While the rest return on asset of 10,4% effect by other variables that not examined in this study.
Keywords: Classified Productive Asset, Productive Asset Quality, Non-performing Loan, Return on Asset.
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U. Zh. Kurmankozhoeva. "COMMERCIAL BANK ASSET MANAGEMENT IN THE KYRGYZ REPUBLIC." Herald of KSUCTA n a N Isanov, no. 4 (December 16, 2019): 693–97. http://dx.doi.org/10.35803/1694-5298.2019.4.693-697.
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This article discusses the main indicators characterizing the quality of the assets of a commercial bank, analyzes these indicators using the banks of the Kyrgyz Republic as an example. The methods of bank asset management are described. Based on the data of the National Bank, a study is made of the asset structure of commercial banks of the Kyrgyz Republic. A list of regulatory acts governing the management of bank assets is provided.
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Febriyanti, Annisa Rahma, and Atina Shofawati. "PENGARUH VARIABEL INTERNAL BANK DAN VARIABEL MAKROEKONOMI TERHADAP KINERJA KEUANGAN (STUDI BANK UMUM SYARIAH DI INDONESIA PERIODE 2014-2018)." Jurnal Ekonomi Syariah Teori dan Terapan 7, no. 8 (August 25, 2020): 1538. http://dx.doi.org/10.20473/vol7iss20208pp1538-1551.
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This research aims to find out the effect of bank internal variabel and macroeconomics variabel toward islamic banks financial performance proxied by Return on Assets (ROA) simultaneously and partially. Bank internal variables consist of capital structure, operational efficiency, asset quality, and liquidity, while macroeconomics variables consist of inflation and real GDP growth. Methodology that used in this study is quantitative approach using panel regression as technique analysis. Sampel used 11 Islamic Bank in Indonesia regulated by Otoritas Jasa Keuangan and launched legally before 2014. Data collected from annual report 2014 until 2018 from each banks. Result found that capital structure, operational efficiency, dan asset quality have significantly negative effects on Return on Assets (ROA). Liquidity has positive significantly effects on Return on Assets. Inflation and Real GDP Growth have insignificantly affects Islamic Commercial Bank’s Financial Performance measured by Return on Assets.Keywords: Return on Assets, Capital Structure, Operational Efficiency, Assets Quality, Liquidity, Macroeconomic, Islamic Commercial Bank
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Lei, Guang Yu, Yuan Zeng, and Cong Zhao. "Study on the Calculation of Power Grid Asset Utilization Index." Advanced Materials Research 860-863 (December 2013): 2122–26. http://dx.doi.org/10.4028/www.scientific.net/amr.860-863.2122.
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As the using quality of power grid asset becomes the focus of concern, the reasonable power grid asset utilization index is needed. The paper discusses the researching level of domestic and foreign power grid assets utilization and gives a brief analysis of the typical factors which have great influential on the utilization of power grid asset. According to safety and network structure requirements during the operation, the traditional power grid asset utilization indices were improved. Finally, the paper selects the typical 10kV distribution lines to conduct the calculation of utilization, and gives some analysis and advice according to the results.
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Alégroth, Emil, Tony Gorschek, Kai Petersen, and Michael Mattsson. "Characteristics that affect preference of decision models for asset selection: an industrial questionnaire survey." Software Quality Journal 28, no. 4 (December 28, 2019): 1675–707. http://dx.doi.org/10.1007/s11219-019-09489-8.
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AbstractModern software development relies on a combination of development and re-use of technical asset, e.g., software components, libraries, and APIs. In the past, re-use was mostly conducted with internal assets but today external; open source, customer off-the-shelf (COTS), and assets developed through outsourcing are also common. This access to more asset alternatives presents new challenges regarding what assets to optimally chose and how to make this decision. To support decision-makers, decision theory has been used to develop decision models for asset selection. However, very little industrial data has been presented in literature about the usefulness, or even perceived usefulness, of these models. Additionally, only limited information has been presented about what model characteristics determine practitioner preference toward one model over another. The objective of this work is to evaluate what characteristics of decision models for asset selection determine industrial practitioner preference of a model when given the choice of a decision model of high precision or a model with high speed. An industrial questionnaire survey is performed where a total of 33 practitioners, of varying roles, from 18 companies are tasked to compare two decision models for asset selection. Textual analysis and formal and descriptive statistics are then applied on the survey responses to answer the study’s research questions. The study shows that the practitioners had clear preference toward the decision model that emphasized speed over the one that emphasized decision precision. This conclusion was determined to be because one of the models was perceived faster, had lower complexity, was more flexible in use for different decisions, and was more agile on how it could be used in operation, its emphasis on people, its emphasis on “good enough” precision and ability to fail fast if a decision was a failure. Hence, we found seven characteristics that the practitioners considered important for their acceptance of the model. Industrial practitioner preference, which relates to acceptance, of decision models for asset selection is dependent on multiple characteristics that must be considered when developing a model for different types of decisions such as operational day-to-day decisions as well as more critical tactical or strategic decisions. The main contribution of this work are the seven identified characteristics that can serve as industrial requirements for future research on decision models for asset selection.
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Trisnawaty, Trisnawaty, and Farhana Hasmin. "Measuring Banking Profitability Based on Quality Earning Assets and Net Performing Loan." Bongaya Journal for Research in Management (BJRM) 4, no. 2 (October 31, 2021): 11–16. http://dx.doi.org/10.37888/bjrm.v4i2.248.
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This study aims to determine whether Earning Asset Quality affects Profitability, whether Non-Performing Credit affects Profitability, and to determine whether Earning Asset Quality and Non-Performing Credit have a simultaneous effect on Profitability. Collecting data using secondary data obtained from the financial statements using the cross-sectional technique. The population in this study is the financial statements PT Bank Negara Indonesia Tbk. Branch Makassar Period 2011 – 2019 taken while the sample amounted to 36 pieces. The results of such financial statements have been tested with the classical assumption in the form of normality assumptions, assumptions, and assumptions multicollinearity autokorellasy. Methods of data analysis using multiple linear regression analysis". "The first results showed that The Quality Of Productive Assets significant positive effect on The Profitability. Both Problem Loan does not affect a positive and significant impact on Profitability. Third, The Quality Of Productive Assets and Problem Loan influence simultaneously the value of The Profitability:
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Ponomarenko, Roman. "THE EVALUATION OF MARKETING ASSETS INFLUENCE ON THE EFFECTIVENESS OF INTERNATIONAL COMPANIES." Management Theory and Studies for Rural Business and Infrastructure Development 38, no. 3 (September 29, 2016): 281–94. http://dx.doi.org/10.15544/mts.2016.23.
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In the age of total dematerialization of global business the process of international company asset evaluation (especially its financial and managerial aspects) becomes more complex. Taking into account the modern economic context it is harder for professional marketers to asset the potential, strategic output of available company resource management and especially marketing activities. Therefore, this paper addresses the following problem: what are the key prospects of marketing asset usage in the modern strategic management and what is the degree of their influence on the effectiveness of international companies? This paper aims to identify the key elements of marketing asset system and its impact on the company performance by analyzing the correlation between key ratings, which evaluate the quality of every asset management and the profit dynamics of relevant international companies during 2010–2015. The results of detailed analysis indicate the greatest impact of such assets as brands, marketing information system, marketing strategy and alliance-based assets on the company performance.
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Tyler, Jacqueline Edana. "Asset management the track towards quality documentation." Records Management Journal 27, no. 3 (November 20, 2017): 302–17. http://dx.doi.org/10.1108/rmj-11-2015-0039.
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Purpose The purpose of this paper is to share the experience of the document discovery process, during the implementation of an asset management system for a rail company. This system will deliver comprehensive enterprise asset management information from a single source, with information provided to mobile devices, for use by field workers. This case study presents the challenges encountered in the search, retrieval and management of documentation for use on a daily basis for civil standard maintenance tasks. Design/methodology/approach Evidence gathered for this paper was a result of direct and participant observation over a period of 18 months from 2014 to 2016. As a member of the project team, certain privileges were accorded to the researcher who was placed in a unique position to act as the main research instrument, able to collect data on the systems used as well as the everyday practices on information capture and document production. Findings Document quality and standards can be overlooked or deemed as not crucial; the value, significance and importance of documentation are lost when no one takes ownership; the understanding and application of standards, quality management and governance can have a direct bearing on the effective management and control of documents and subsequent records produced. Research limitations/implications Research is limited, as this is a single case study. Practical implications By highlighting the challenges faced and the resolutions used, this paper hopes to offer a level of practical guidance with the detection process for maintenance tasks for the civil assets discipline for a rail network. Originality/value This case study contributes to the understanding of quality management and the role it plays in document management and in turn the search and retrieval process. It provides evidence that documents must be systematically managed and controlled to limit risk both internally and externally.
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Berkes, Lilla. "Did Not Lose Their Public Asset Quality." Hungarian Yearbook of International Law and European Law 4, no. 1 (December 2016): 347–52. http://dx.doi.org/10.5553/hyiel/266627012016004001021.
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Balakrishnan, Karthik, and Aytekin Ertan. "Banks' Financial Reporting Frequency and Asset Quality." Accounting Review 93, no. 3 (October 1, 2017): 1–24. http://dx.doi.org/10.2308/accr-51936.
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ABSTRACT We examine the effects of banks' financial reporting frequency from 2000 to 2014 and find that quarterly reporting improves their loan portfolio quality. Sample banks experience a relative decrease of about 11 percent in their nonperforming loans after switching to quarterly financial disclosures. Consistent with market discipline enhancing lending practices, these results are stronger in regimes with weaker depositor insurance and external monitoring, and in those with stronger capital markets. We also find that banks that provide quarterly financial information experience lower deposit interest rates and credit default swap spreads. Collectively, our findings suggest that quarterly reporting reduces banks' risk-taking. JEL Classifications: G21; G28; G32; M41; M48.
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Bernstein, David. "Asset quality and scale economies in banking." Journal of Economics and Business 48, no. 2 (May 1996): 157–66. http://dx.doi.org/10.1016/0148-6195(96)00074-4.
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Chan, Yuk-Shee, Stuart I. Greenbaum, and Anjan V. Thakor. "Information reusability, competition and bank asset quality." Journal of Banking & Finance 10, no. 2 (June 1986): 243–53. http://dx.doi.org/10.1016/0378-4266(86)90008-7.
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Gong, Yaxian, and Xu Wei. "Asset quality, financing structure, and bank regulations." International Review of Economics & Finance 80 (July 2022): 1061–75. http://dx.doi.org/10.1016/j.iref.2022.02.033.
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Usman, Bahtiar, and Henny Setyo Lestari. "Determinants of Bank Performance in Indonesia." Jurnal Minds: Manajemen Ide dan Inspirasi 6, no. 2 (December 23, 2019): 193. http://dx.doi.org/10.24252/minds.v6i2.11282.
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This study aims to examine the determinants of commercial banks’ performances in Indonesia in the period 2008-2017 by their return on assets. Capital adequacy, asset quality, management efficiency and liquidity, and gross domestic product functioned as the predictors. The sample of this study was 25 conventional banks meeting the criteria of the purposive sampling method. The panel data with Eviews shows that asset quality has a negative effect and management efficiency has a positive impact on bank performance. Capital adequacy, liquidity, and gross domestic product growth rate do not affect the bank's performance. Managers need to tighten lending, carry out credit restructuring and manage the balance between assets and liabilities and, supervise credit.
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Ammar, A., H. Nassereddine, and G. Dadi. "STATE DEPARTMENTS OF TRANSPORTATION’S VISION TOWARD DIGITAL TWINS: INVESTIGATION OF ROADSIDE ASSET DATA MANAGEMENT CURRENT PRACTICES AND FUTURE REQUIREMENTS." ISPRS Annals of the Photogrammetry, Remote Sensing and Spatial Information Sciences V-4-2022 (May 18, 2022): 319–27. http://dx.doi.org/10.5194/isprs-annals-v-4-2022-319-2022.
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Abstract. Transportation Asset Management (TAM) is a data-driven decision-making process to maintain and extend the serviceability of transportation assets throughout their lifecycle. TAM is an extensive data process that requires accurate and high-quality information for better decision-making. A significant challenge faced by state Departments of Transportation (DOTs) is the need to allocate their limited funds to optimize their assets’ performance. The criticality of this challenge increases when state DOTs need to manage a wide variety of assets distributed along with a vast network. To address this challenge, a new paradigm of digitizing the management of the built environment is emerging and is perceived to highly depend on the integration of several technologies namely on Digital Twins. Digital Twins, by definition, are the connection between the physical and the digital aspects of an asset, thus, aligning with the overarching objective of asset management of leveraging the use of the asset information (i.e., digital aspect of the asset) to improve the asset’s performance throughout its lifecycle (i.e., physical aspect of the asset). At the core of implementing Digital Twins is having the right data collected for use throughout the lifecycle of the asset. Thus, realizing the potentials of Digital Twins in supporting state DOTs to manage their transportation assets and the anticipated benefits, this paper investigated the current practices of state DOTs in digitizing the Data Collection for Roadside Asset Systems by developing and distributing a web-based survey. Five major Data Collection variables and seven Roadside Asset Systems were considered. Furthermore, this paper presents a case study from a leading DOT in digitizing the management of the built environment to further understand the requirements of implementing Digital Twins to support transportation asset data management.
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Mohamed Eladly, Salah. "Working Capital Management on Profitability and Earning Assets of Insurance Industry in Egypt." International Journal of Business and Management 16, no. 12 (November 12, 2021): 17. http://dx.doi.org/10.5539/ijbm.v16n12p17.
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This paper is an attempt to investigate the effect of working capital management, measured by (Current Ratio, Quick Ratio and Liquidity)on dependent variables (Return on Assets, Return on Equity and Earning Assets (Asset Quality) of insurance firms in Egypt, the study sample is 49% from total insurance firms working of the insurance market in Egypt in 1999- 2019.A structural equation modelling was selected to construct of the model of this study, The evidences show that There is a positive significant effect on construct of the independent variables, current ratio (x1), quick ratio (x2), and liquidity (x3) on construct of the dependent variables in terms of Return on Equity (Y1), at a probability level less than (0.001). This validates the first hypothesis; the independent variables Current Ratio(x1), Quick Ratio(x2), and Liquidity(x3) have a significant effect on the dependent variables Return on Equity (Y1), There is a positive significant effect on the construct of the independent variables, Current Ratio (x1), Quick Ratio (x2), and Liquidity (x3) on the construct of the dependent variables in terms of Earning Assets (Asset Quality) (Y3), probability level less than (0.001). This validates of the third hypothesis; the independent variables in terms of Current Ratio (x1), Quick Ratio (x2), and Liquidity (x3) have a significant effect on (Earning Assets) Asset Quality (Y3).
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Kadioglu, Eyup, Niyazi Telceken, and Nurcan Ocal. "Effect of the Asset Quality on the Bank Profitability." International Journal of Economics and Finance 9, no. 7 (June 2, 2017): 60. http://dx.doi.org/10.5539/ijef.v9n7p60.
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This study investigates whether non-performing loans effect the bank’s profitability in Turkey. The study applies a panel regression method to the quarterly data set including 1809 observation belongs to 55 Banks in Turkey during the period from 1st quarter of 2005 to 3rd quarter of 2016. It is found that there is a significant, negative relationship between non-performing loans and bank profitability which is measured by return on equity and return on asset. The higher non-performing loans, the lower asset quality, leads to the lower return on equity and return on asset, and the lower non-performing loans, the higher asset quality, leads to the higher return on equity and return on asset.
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Deng, Jian. "An Index Evaluation System for the Life Cycle of Assets Management under the New Environment of Power Grid." Applied Mechanics and Materials 333-335 (July 2013): 2235–38. http://dx.doi.org/10.4028/www.scientific.net/amm.333-335.2235.
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The evaluation index system of life-cycle asset management is the basis of scientific assessment of power grid assets management level, is the carrier of the grid quality operation. This article in view of the new requirements for the whole life-cycle of asset management under the new environment, Construct a four layer tree evaluation index system, to conduct a comprehensive evaluation on the level of assets management. Realizing the maximization of benefits, and make power grid in safe and stable operation at the same time.
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Tirtiroglu, Dogan, and Ercan Tirtiroglu. "Seller Financing: Contracting Out of the Lemons and Moral Hazard Problems When They May Co-Exist." American Business Review 23, no. 2 (November 2020): 334–57. http://dx.doi.org/10.37625/abr.23.2.334-357.
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Quality problems that are known to the seller of an asset, but will become known to the buyer only after the purchase have the potential to frustrate voluntary exchanges. When the problem is subtle or confounded by the extent of buyer inputs, requiring risk-sharing by the contracting parties, both parties would benefit from a mechanism, such as seller financing, which not only credibly signals to the buyer the veracity of the seller’s representations about the asset (s)he is trying to sell, but also offers the seller sufficient protections against the potential that the buyer may engage in post-sale opportunistic behavior about the maintenance of the asset. We analyze one-time-only mortgage contracts in the National Association of Realtors' Home Financing Transaction database for 1984-1996, (data not collected outside this period), and find empirical support for seller financing as an asset quality signal and, separably, as a mechanism for providing credit when conventional credit sources are tight. We also point out the broad, but not well-acknowledged, reach of seller financing, including the sub-prime loan debacle, the earnout mergers or reverse annuity mortgages, which are inherently embedded with both asymmetric information about the quality of the relevant assets and moral hazard about the asset acquirer’s post-purchase maintenance.
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Bharat, Chrianna I., Kevin Murray, Edward Cripps, and Melinda R. Hodkiewicz. "Methods for displaying and calibration of Cox proportional hazards models." Proceedings of the Institution of Mechanical Engineers, Part O: Journal of Risk and Reliability 232, no. 1 (November 26, 2017): 105–15. http://dx.doi.org/10.1177/1748006x17742779.
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Cox proportional hazards modelling is a widely used technique for determining relationships between observed data and the risk of asset failure when model performance is satisfactory. Cox proportional hazards models possess good explanatory power and are used by asset managers to gain insight into factors influencing asset life. However, validation of Cox proportional hazards models is not straightforward and is seldom considered in the maintenance literature. A comprehensive validation process is a necessary foundation to build trust in the failure models that underpin remaining useful life prediction. This article describes data splitting, model discrimination, misspecification and fit methods necessary to build trust in the ability of a Cox proportional hazards model to predict failures on out-of-sample assets. Specifically, we consider (1) Prognostic Index comparison for training and test sets, (2) Kaplan–Meier curves for different risk bands, (3) hazard ratios across different risk bands and (4) calibration of predictions using cross-validation. A Cox proportional hazards model on an industry data set of water pipe assets is used for illustrative purposes. Furthermore, because we are dealing with a non-statistical managerial audience, we demonstrate how graphical techniques, such as forest plots and nomograms, can be used to present prediction results in an easy to interpret way.
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Tandon, Deepak, and Neelam Tandon. "Ballooning Non-Performing Assets in Indian Banking and Insolvency and Bankruptcy Code." International Journal of Political Activism and Engagement 6, no. 1 (January 2019): 1–24. http://dx.doi.org/10.4018/ijpae.2019010101.
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The Indian Banking sector is witnessing a phenomenal deterioration of asset quality, raising potential losses for not making enough provisions or setting aside capital to combat the non-performing assets. The aftermath of this is that the sustainability of robust banking is becoming a big question. Over the period of time, NPAs and bad loans have adding to a spiralling manner in Indian Banks. In this data-driven banking, various frauds have occurred due to lapses in operational risk, and non-adherence to procedures. Despite the treatment of stressed assets, prompt corrective action as per asset quality report by regulators but results are appearing at a very slow pace. Strength and sustainability of the credit growth is the need for robust banking in the times to come.
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Hwang, Jae-Sang, Sung-Duk Mun, Tae-Joon Kim, Geun-Won Oh, Yeon-Sub Sim, and Seung Jin Chang. "Development of Data Cleaning and Integration Algorithm for Asset Management of Power System." Energies 15, no. 5 (February 22, 2022): 1616. http://dx.doi.org/10.3390/en15051616.
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Asset management technology is rapidly growing in the electric power industry because utilities are paying attention to which of their aged assets should be replaced first. The global trend of asset management follows risk management that comprehensively considers the probability and consequences of failures. In the asset management system, the risk assessment algorithm operates by interfacing digital datasets from various legacy systems. In this study, among the various electric power assets, we consider transmission cable systems as a representative linear asset consisting of different segments. First, the configurations and characteristics of linear asset datasets are analyzed. Second, six types of data cleaning functions are proposed for extracting dirty data from the entire dataset. Third, three types of data integration functions are developed to simulate the risk assessment algorithm. This technique supports the integration of distributed asset data in various legacy systems into one dataset. Finally, an automatic data cleaning and integration system is developed and the algorithm could repeat the cleaning and integration process until data quality is satisfied. To evaluate the performance of the proposed system, an automatic cleaning process is demonstrated using actual legacy datasets.
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Vernando, Andreas. "ACCOUNTING STANDARDS FOR FIXED ASSETS OF U.S. GAAP AND IFRS: COVID-19 PANDEMIC AND EARNINGS MANAGEMENT PERSPECTIVES." Berkala Akuntansi dan Keuangan Indonesia 6, no. 1SP (July 31, 2021): 122. http://dx.doi.org/10.20473/baki.v6i1sp.27735.
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FASB and IASB have differences in setting the accounting standard for fixed asset. The FASB does not allow firms to restore the asset value that has been written down, while the IASB allow companies to recover the asset values that has been written down. These differences have distinct implication to depict the COVID-19 pandemic phenomenon and prevent earnings management that will affect the qualitative characteristics of the faithful representation. Therefore, this study aims to analyze the fixed asset accounting standards of U.S. GAAP or IFRS which is more optimal to improve the faithful representation in the case of the COVID-19 pandemic and earnings management. Based on an analysis of the theory and literature review, this study conclude that the fixed assets accounting standard of IFRS is more optimal to represent the COVID-19 pandemic faithfully than that of U.S. GAAP. This is because IFRS allows for recovery of impairment losses. In addition, the fixed asset accounting standard of U.S. GAAP is more optimal than that of IFRS for preventing earnings management so as to improve the quality of faithful representation of the fixed asset value. This is because the fair value measurement for fixed assets involves estimation and subjectivity of the asset appraiser enhancing the possibility of earnings management.