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1
Putri, Adisya Safira, Novrida Qudsi Lutfillah, and Sidik Asmanu. "Praktik Pemanfaatan Manajemen Aset Tetap pada Badan Pengelola Keuangan dan Aset Daerah Kota Malang." JIATAX (Journal of Islamic Accounting and Tax) 3, no. 2 (October 2, 2020): 115. http://dx.doi.org/10.30587/jiatax.v3i2.2363.
Анотація:
The aim of this study was to determine the utilization practice of regional fixed assets management at BPKAD (Financial and Regional Asset Management Body) of Malang City. This study used a qualitative design. The method of collecting data used was by interview, documentation, and observation. The results of the study showed that BPKAD used the utilization practice of fixed assets management or asset governance using SIMBADA in its registration. In practice, the utilization of fixed assets management encountered the problems namely many fixed assets are damaged because over economic age, in the legal foundation utilization is not optimized, and use of fixed assets have been maximized by regional work unit. Moreover, confusion of accessing computers in recording transaction by human resources cause incorrect record and budgeting.
2
Müller-Dethard, Jan, and Matthias Petras. "The Green Asset Ratio – same same but different?" Zeitschrift für Bankrecht und Bankwirtschaft 35, no. 6 (December 15, 2023): 385–92. http://dx.doi.org/10.15375/zbb-2023-0609.
Анотація:
Abstract The green asset ratio (GAR) is supposed to be the central indicator for the taxonomy alignment of the bank’s assets. However, we show that GARs may differ for one and the same bank between article 8 taxonomy reporting and pillar 3 disclosures, leading effectively to two GARs. We argue that this inconsistency may lead to confusion and incredibility among stakeholders.
3
Simonson, Itamar. "Trademark Infringement from the Buyer Perspective: Conceptual Analysis and Measurement Implications." Journal of Public Policy & Marketing 13, no. 2 (September 1994): 181–99. http://dx.doi.org/10.1177/074391569401300201.
Анотація:
Trademarks such as brand names may be the most important assets of many companies, but their value depends on the ability to protect them from infringement. In this research, two key tests of trademark infringement are examined: likelihood of confusion and genericness. On the basis of a conceptual analysis, the author evaluates several alternative measures of trademark confusion and genericness, including both existing and new techniques. These measures are contrasted in two large-scale field studies with about 1500 consumers. The results indicate that estimates of likelihood of confusion and genericness are highly sensitive to the particular method employed, partly because the underlying states of consumer confusion and genericness are fuzzy and not well defined. The author concludes with a discussion of the research implications for (1) our understanding of consumer trademark confusion and genericness, (2) the measurement of trademark infringement, and (3) the use of survey-based measures in public policy and legal disputes.
4
Havva, Vitalii, and Mykola Haponiuk. "Digital financial assets: definition and classification." Economic Analysis, no. 33(3) (2023): 238–46. http://dx.doi.org/10.35774/econa2023.03.238.
Анотація:
Introduction. The digitization of the economy began back in the 50s and 60s of the 20th century, but the term "digital assets" began to be actively used by financial market participants and scientists only after 2008, the impetus for which was the appearance of the so-called distributed ledger technology and the creation of the first cryptocurrency - bitcoin. However, today there is no comprehensive definition of the concept of "digital financial asset" that would fully reveal the essence of this term. Moreover, there is sometimes terminological uncertainty and confusion regarding the terms "cryptocurrency", "digital assets", "cryptoassets" and "virtual assets", which can lead to gaps in their regulation. Therefore, clarification of the definition and types of digital financial assets is relevant. The purpose of the article is to clarify the definition of digital financial assets by revealing the essence and characteristics of digital assets and financial assets, as well as justify the classification of certain types of digital assets as financial assets. The research method (methodology) is based on the systematic use of methods of analysis, synthesis, generalization and comparison, using a complex approach to studying the problem. The results. It was determined that such a new type of assets as digital financial assets arose at the stage of digitalization of the economy associated with the emergence of distributed ledger technology. It is clarified that according to IAS, digital financial assets can be represented by instruments such as cash, equity instruments or contractual rights. It was determined that the concept of "digital assets" is identical to the concept of "electronic assets" or "virtual assets" in the domestic legal framework. The classification of types of digital assets according to various criteria is generalized. It is substantiated that digital financial assets include such groups of digital assets, which are represented by payment tokens and tokens in securities, and utilitarian tokens are not financial assets.
5
SZEWCZYK, Paweł. "Mangement of blockchain based digital assets in industry and services." Scientific Papers of Silesian University of Technology. Organization and Management Series 2021, no. 150 (2021): 267–77. http://dx.doi.org/10.29119/1641-3466.2021.150.20.
Анотація:
Purpose:The technology industry has become incredibly dynamic and complex, so by utilizing the information technology (IT) framework in the approach to new technology, businesses can avoid confusion around the application of new trends since IT operations can deliver business value. Design/methodology/approach: An overview of recent literature of some assets digitization concepts was applied. In particular the concept of digital twins was presented. Finally, applying the blockchain technology the security from hackers due to its encryption features may be provided. Findings: The improvement of digital twins through blockchain technology is set to transform industries such as manufacturing, healthcare and beyond and, companies can work towards building their future business strategies. Practical and social implications: The impact that digital twins can make is huge. Many are just now in development due to the complexity of their creation, but soon millions of things will have digital twins. And their usefulness and capabilities will continue to evolve. On the other hand blockchain technology has the potential to become the most relevant and capable way to generate and monitor digital twins due to the security and immutability of technology. Originality/value A jet engine, a human heart, even an entire city can all have a digital twin that mirrors the same physical and biological properties as the real thing enabling three critical drivers: continuous evaluation; faster, cheaper prototyping and innovating at the limits (ethics)
6
Cornielje, Simon. "The Scope of the Transfer of a Totality of Assets in EU VAT." EC Tax Review 28, Issue 5 (October 1, 2019): 245–52. http://dx.doi.org/10.54648/ecta2019029.
Анотація:
Recently, in the Mailat-case, the Court of Justice of the European Union (CJEU) ruled that the lease of a restaurant business does not fall within the scope of the concept of the transfer of a totality of assets in the sense of Article 19 VAT Directive. Although this outcome was hardly a surprise, the Mailat-case shows that the CJEU has been imprecise in its conceptual approach to the interpretation of the concept of the transfer of a totality of assets in its case law on the matter. In this article, the author presents different conceptual approaches available for answering questions regarding the interpretation of the concept of the transfer of a totality of assets in EU Value Added Tax (VAT). On the basis of an analysis of the CJEU’s judgment in the Mailat-case in light of previous judgments, it is concluded and substantiated in what way the CJEU’s approach lacks conceptual clarity and thus gives rise to confusion for taxpayers and tax authorities.
7
Hernández Sánchez, Álvaro, Beatriz María Sastre-Hernández, Javier Jorge-Vazquez, and Sergio Luis Náñez Alonso. "Cryptocurrencies, Tax Ignorance and Tax Noncompliance in Direct Taxation: Spanish Empirical Evidence." Economies 12, no. 3 (March 4, 2024): 62. http://dx.doi.org/10.3390/economies12030062.
Анотація:
This article highlights the complexity of taxation surrounding cryptocurrency transactions due to the lack of uniform regulation, creating uncertainty for both taxpayers and tax authorities. After determining the tax obligations of individuals in taxation, a survey has been conducted to assess the level of knowledge and compliance with tax obligations related to cryptocurrencies. The survey, in which 103 people participated, reveals the confusion and errors that prevail in perceptions of the tax obligations for cryptocurrencies, particularly in transactions such as swapping and staking in personal income tax. This results in almost half of the respondents (49.5%) not declaring any of their operations with cryptocurrencies. The reasons for this include the fact that the majority of respondents (66%) find the regulation of cryptocurrencies in Spain confusing and difficult to understand. Additionally, 87.4% believe that tax agencies should provide more information and resources on the taxation of cryptocurrencies and digital assets, and that there should be clearer and more comprehensive regulation. However, it should be noted that 41.7% also consider that tax regulation discourages investment in cryptocurrencies.
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Cucić, Vuk. "Nadzor u oblasti digitalne imovine." Pravo i privreda 61, no. 2 (June 10, 2023): 356–81. http://dx.doi.org/10.55836/pip_23207a.
Анотація:
The paper analyzes the regulation of supervision in the feld of digital assets, which is carried out by the National Bank of Serbia and the Securities Commission. Despite the aspiration towards comprehensive supervision, it seems that the legislator has chosen several legal solutions, which create unnecessary confusion, leave vagueness, and in some places excessively narrow the protection of the rights and legitimate interests of the subjects of supervision. Specifcally, it is a provision on the appropriate application of norms governing the jurisdiction of supervisory authorities in the event of the appearance of „mixed“ digital assets. Te legislator left a number of unanswered questions there – the posibility of appropriate application of jurisdictional norms, resolution of conficts and conjunction of jurisdictions, as well as the creation of opportunities for confict of laws. Also questionable is the provision that leaves it to the supervisory authority’s discretion to determine the measures and amount of fines imposed in the supervision procedure. This results in confusion regarding the conditions for the imposition of measures, on the one hand, and a significant narrowing of the possibilities for protecting the rights of the subjects of supervision, on the other hand.
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Kusuma, Paku, Dharsono Dharsono, Martinus Dwi Marianto, and Guntur Guntur. "Mascot: An alternate method to prevent the misuse of visual assets in Indonesia's Covid 19 prevention campaign." International Journal of Visual and Performing Arts 4, no. 1 (June 11, 2022): 53–60. http://dx.doi.org/10.31763/viperarts.v4i1.656.
Анотація:
This article discusses the use of visual assets during the covid-19 pandemic in Indonesia. There are regulations related to restrictions on movement for everyone during the pandemic, and there is much confusion in information, resulting in information chaos, and one of the reasons is the inappropriate use of visual assets as a medium for the Covid-19 prevention campaign in Indonesia. This study aims to identify the misuse of these visual assets. This study uses visual data spread on social media and observation to examine billboards, banners, and the like scattered in the community. In addition to visual data, interviews were also conducted with graphic designers. The questions asked were about the reasons for determining the design and their motivation in utilizing visual assets. The analysis is carried out by building relationships between the designs created, the use of visual assets, and contextual relationships with other interests outside the substance of the Covid 19 prevention campaign program in Indonesia. The results of the study show that visual assets are not used proportionally in conveying the Covid-19 prevention campaign in Indonesia. The conclusion is that there is no policy that provides direction regarding the provisions for the use of visual assets in preventing the Covid-19 health disaster in Indonesia. This research contributes to the government because this research finds a rule model for the use of visual assets in Indonesia
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Xu, Xinkuo, Xiaofeng Lv, and Liyan Han. "Carbon Asset of Electrification: Valuing the Transition from Fossil Fuel-Powered Buses to Battery Electric Buses in Beijing." Sustainability 11, no. 10 (May 14, 2019): 2749. http://dx.doi.org/10.3390/su11102749.
Анотація:
An increasing number of cities are transitioning from fossil fuel-powered buses for public transport to battery electric buses, but there is still much confusion about the economic evaluation of the electrification of buses, especially in terms of the carbon asset value for carbon emissions reduction in this transition. Taking Beijing as the example, this paper studies the economic value of the transition of public buses from fossil fuel-powered buses to battery electric buses from the perspective of carbon asset theory, and mainly focuses the analysis on direct carbon emissions. First, the theory and methodology of carbon asset evaluation are introduced for the transition from fossil fuel-powered buses to battery electric buses. Second, the internal determinants of the carbon assets for the transition from fossil fuel-powered buses to battery electric buses are studied. Third, the distinct impacts of the determinants of the carbon assets of the transition from fossil fuel-powered buses to battery electric buses are analysed. The results indicate that (1) the transition from fossil fuel-powered buses to battery electric buses has a carbon asset value; (2) the carbon asset value of the transition from fossil fuel-powered buses to battery electric buses is determined by the distance-specific CO2 emissions of fossil fuel-powered buses, the carbon price and the annual driving distances of the buses as well as the discounted rate of the carbon assets for buses and the termination time of the fossil fuel-powered or battery electric buses; and (3) the carbon assets contribute to the economic value of the transition from fossil fuel-powered buses to battery electric buses. This paper provides academic support for the economic evaluation of the transition from fossil fuel-powered buses to battery electric buses in a low-carbon society.
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Conway, Paul. "Modeling the digital content landscape in universities." Library Hi Tech 26, no. 3 (September 5, 2008): 342–54. http://dx.doi.org/10.1108/07378830810903283.
Анотація:
PurposeDigital content is a common denominator that underlies all discussions on scholarly communication, digital preservation, and asset management. This past decade has seen a distinctive evolution in thinking among stakeholders on how to assemble, care for, deliver, and ultimately preserve digital resources in a college and university environment. At first, institutional repositories promised both a technical infrastructure and a policy framework for the active management of scholarly publications. Now other approaches that take a broader view of digital content hold sway, the result being confusion rather than clarity about where digital content originates, who the stakeholders are, and how to establish and adjust asset management priorities. This article seeks to present a model for plotting the range of digital content that might be amenable to management as digital assets in higher education.Design/methodology/approachThe article reviews differing perspectives on digital content, outlines a generalized model, and suggests how the model could be used for examining the distribution of campus digital assets and fostering dialog on management priorities across stakeholder communities.FindingsA multivariate model of digital content provides a rich framework for analyzing asset management priorities in a university setting. The model should be applied and tested in a variety of university settings.Practical implicationsThe model is a tool for establishing asset management priorities across campus units that produce digital content.Originality/valueThe paper offers an original model for evaluating the asset values of digital content produced or acquired in a university context.
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Strindberg, Anders. "Democratic Security." National security and the future 25, no. 1 (April 10, 2024): 9–20. http://dx.doi.org/10.37458/nstf.25.1.1.
Анотація:
Democracy and the rule of law are classified as “national interests” and ”critical assets” in Sweden’s National Security Strategy and Military Strategic Doctrine. These assets are targets of a range of challenges and attacks. For instance, foreign powers seek to create confusion and polarization through disinformation and influence operations. Domestic violent extremist groups promote conspiracy narratives in order to divide society and create mistrust of authorities. Meanwhile, social phenomena such as serious organized crime and honor-based violence undermine and counteract the basic principles and functions of both democracy and the rule of law and, additionally, are actively exploited by malicious actors. Importantly, these challenges frequently overlap and interact. This paper gives an overview of Democratic Security, a model created in order to answer to two primary questions: what does it mean to posit democracy and the rule of law as critical assets? And, how does one operationalize the defense of values and principles? It is an approach to understanding threats and challenges democracy and the rule of law, within which these principles and processes are seen not only as core critical assets but also as normative for effective and democratically sustainable counter-measures. This enables analysis of both vulnerabilities and threats that is highly granular.
13
Souza, Joanne, and Paul M. Bingham. "Integration of Available and New Technologies to Raise Student Understanding and Engagement." Journal of Educational Technology Systems 34, no. 2 (December 2005): 189–98. http://dx.doi.org/10.2190/79mv-uaka-ck2m-kybv.
Анотація:
We integrate available and new technologies to strongly enhance student engagement in upper division undergraduate courses on human evolution and history. First, we use peer-mentored discussion groups through the Blackboard system—appropriately scaled, constructed, and incentivized. These allow day-to-day monitoring of student understanding. Second, we use weekly Blackboard e-quizzes directed at important issues or areas of confusion including those revealed by discussion groups. Third, we use a novel digital textbook. This technology provides diverse, sophisticated assets ranging from animations and interactive questions to an extensive glossary hyperlinked to an electronic textbook. The ease of revision of this textbook allows us to react, year to year, to student need and experience. The real power of our approach derives from the extremely strong synergy between these three assets, as we will discuss. We describe successful applications of this model in large (ca. 500) and small (ca 25) classes.
14
Tran, Cong Lap. "The Current Status of Compensation, Support, and Resettlement when the State Acquires Land for Socio-economic Development." International Journal of Law and Politics Studies 6, no. 1 (January 11, 2024): 27–34. http://dx.doi.org/10.32996/ijlps.2024.6.1.4.
Анотація:
Mechanisms and policies for compensation, support, and resettlement when the State acquires land for socio-economic development purposes are concretized by the 2013 Land Law, aiming to harmonize the interests of the parties. However, the report from the General Department of Land Management (in 2018) said that the adjusted documents on compensation and support have yet to cover all the problems arising in practice, leading to difficulties and confusion in implementation (Nhan, 2022).In essence, the land acquisition is within the competence of the State; in contrast to the types of assets established on the land, there must be a voluntary mechanism of agreement. In this case, the State should not use its power to impose compensation prices. Although the purpose is to acquire land for economic development, the law empowers the State to decide on the value of land assets, and set on the land is not standard. When comparing the same type of asset, but the value of each place has a difference, there is no uniformity. In many localities, the market price has changed several times but still set meager compensation prices for people. From the above issue, when conducting compensation when the State acquires land for socio-economic development purposes, in any case, it is necessary to correctly and fully calculate the damage caused by land acquisition to the subjects who are using land and assets attached to land, including related intangible and tangible damage. In addition, it is also necessary to delete the support policy because when the damage is fully estimated, there is no need for support-related regulations.
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GUPTA, UMESH C., Y. W. JAME, C. A. CAMPBELL, A. J. LEYSHON, and W. NICHOLAICHUK. "BORON TOXICITY AND DEFICIENCY: A REVIEW." Canadian Journal of Soil Science 65, no. 3 (August 1, 1985): 381–409. http://dx.doi.org/10.4141/cjss85-044.
Анотація:
In this review the soil and environmental factors influencing B toxicity and deficiency in plants are discussed with the main emphasis being given to B toxicity. Some of the topics covered are sources of B, importance of B to plants, deficiency and toxicity criteria, factors affecting B sorption, quantification of B sorption, difficulties encountered in appraising B deficiency and toxicity limits and confusion in the specification of available B units, Eaton’s sand culture work — its assets and weaknesses, B fertilization of crops, B toxicity due to irrigation, and B equilibrium in soils. Suggested areas requiring further research are delineated. Key words: Plant boron, soil boron, boron adsorption characteristics of soil, irrigation management
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Jaunzeme, Justine Sophia. "Combining Environmental and Spatial Discount Rates for Valuation of Assets According to International Financial Reporting Standards." Economics and Culture 13, no. 1 (June 1, 2016): 14–20. http://dx.doi.org/10.1515/jec-2016-0002.
Анотація:
Abstract Application of discount rate in finance and accounting is founded on the concept of time value of money. Discounted cash flow model is widely used for asset valuation under the International Financial Reporting Standards (in abbreviation, IFRS). The discount rate applied in valuation models normally is the best rate of return that investors would earn alternative investments. With emergence of ecological economics as a separate branch of economics, the concept of ecological (or in other words, environmental discount rate) has been elaborated. Muller (2013) in his paper ‘The Discounting Confusion: an Ecological Economics Perspective’, argues that traditional discounting can undermine long-term sustainability of the economy. In his work, Frank G. Muller considered adjusting the traditional discount rate in order to arrive at an environmental discount rate, which would help to ensure the sustainability of the economy. Hannon (2001) and Perrings (2001) in their paper ‘An Introduction to Spatial Discounting’ consider another variation of the discount rate - spatial discount rate. Spatial discount rate represents the rate at which the diffusion of environmental effects of economic activities is discounted over space. By February 2016, neither the application of environmental nor spatial discount rates under IFRS has been considered. The purpose of this paper is to analyse the implications that environmental and spatial discounting would have for the application of discounted cash flow model according to IFRS. The research methods applied are methods of economic analysis and synthesis.
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Zanoni, Andrea Beretta, and Silvia Vernizzi. "The Multiple-Scenario Valuation Method: When Robust Strategy Meets Valuation Needs." International Business Research 16, no. 12 (November 29, 2023): 51. http://dx.doi.org/10.5539/ibr.v16n12p51.
Анотація:
In the presence of great uncertainty and volatility, the valuation of single assets or enterprises can be extremely complicated. Over the last few years, the European Securities and Market Authority (ESMA) has analyzed the potential impacts of these uncertainties on the application of the Impairment of Assets (IAS 36) accounting standards and exhorted firms adopting the IAS/IFRS accounting standards to consider multiple scenarios in forecasting information. This study, adopting a theoretical and conceptual perspective, aimed to analyze the theoretical and practical implications of the shift from single-path to multiple-scenario analysis. This paper contributes to the literature in the following ways: first, it suggests a new perspective of analysis that combines valuation needs with a strategic approach (a robust strategy). Second, it contributes to clarifying the antecedents and consequences of the ESMA recommendations. Furthermore, the paper also has practical implications as it highlights some critical issues associated with every valuation process, including the need to cope with growing uncertainty, the necessity of clarifying the great misunderstanding related to the confusion between the multiple-scenario valuation method and sensitivity analysis, and, last but not least, the importance of the relationship between strategy and the valuation process.
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Linn, Alexander, and Otmar Thömmes. "Deferment of Exit Taxes after National Grid Indus: Is the Requirement to Provide a Bank Guarantee and the Charge of Interest Proportionate?" Intertax 40, Issue 8/9 (August 1, 2012): 485–93. http://dx.doi.org/10.54648/taxi2012047.
Анотація:
The European Court of Justice (ECJ) ruled in the National Grid Indus case that a company migrating to another EU Member State must be given the choice of either making an immediate payment of exit tax or obtaining the deferment of the payment of tax if the company is willing to bear the administrative burden of tracing the assets that have been relocated abroad. However, two statements of the Court relating to a Member's State's ability to charge interest and to require a bank guarantee have caused some confusion. As demonstrated in this article, charging interest on deferred exit taxes is not proportionate and violates the freedom of establishment principle. Member States can require a security only where there is a palpable risk that the deferred tax is non-recoverable.
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Choung, Wan. "A study on the Increase of NFT Use and Related Legislation." Kyung Hee Law Journal 57, no. 3 (September 30, 2022): 125–49. http://dx.doi.org/10.15539/khlj.57.3.5.
Анотація:
Cyber content using NFT is rapidly increasing. Since there is no law stipulating NFT in the current laws, there is concern about confusion in the case of legal problems. NFT, non-fungible token, is a virtual token that uses block chain technology to identify and prove the owner of digital assets. and to represent and prove ownership.
Although NFT is currently widely used in fields such as meta verse and works of art, there is no legal regulation on the concept of NFT or specific rights under the current law, so normative research and legislative improvement are urgently needed. Regardless of whether or not there are legal regulations, NFT can prove that it is unique through the contents of meta data, so that even if it is a similar NFT product, it can be technically verified whether it is genuine or not.
In the rapidly expanding meta verse space, it is necessary to confirm who owns the economic value of the goods being traded. Although it is widely used in various fields, there is no related law, which can lead to confusion. Therefore, NFT-related regulations should be prepared urgently. In addition, it is necessary to establish a global standard so that the NFT industry can grow.
Under the current law, legal issues related to NFT are as follows: Whether NFT is a virtual asset, Whether NFT is a financial product, Whether NFT is subject to tax payment if it is a virtual asset with property value, Whether NFT is copyright protection because it proves that the ownership belongs to a specific person, Whether NFT belongs to a game item, if it’s applied to a game product, and Whether NFT is a security item that should be protected from hacking. Under the current law, NFT should not be limited to discussion, but should be declared as a clear legal concept through prompt legislation.
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Baniak, Józef. "Causes, forms and effects of social and moral confusion of the institutional Roman-Catholic Church in Poland." Człowiek i Społeczeństwo 41 (March 15, 2016): 49–69. http://dx.doi.org/10.14746/cis.2016.41.3.
Анотація:
The lostness of an individual or institution is manifested in their aversion towards conforming or adapting to the social and cultural conditions in which they are to function or carry out their fundamental tasks. Lostness affects secular institutions as well as religious institutions, including churches. In this paper I demonstrate the lostness of the institutional Roman Catholic Church in Poland over the past 25 years through the reflections of clergymen and theologians, as well as on the basis of sociological research findings. Theologians claim that this lostness also signifies the specific pastoral situation of the Church brought about by the systemic transformations in Poland over this period, previously unencountered by and unknown to the Church, hindering the Church’s functioning and inducing it to take erroneous decisions. Lostness takes on a variety of forms and is manifested in numerous spheres of the Church’s secular activities, but does not affect its essence or religious identity. However, it does embrace its functions and actions, its attitudes and its decisions, in the area of secular and political activity, its relations with society, and also in relations within the clerical community. Wording it differently, lostness applies to the human structure of the Church, and within this above all the bishops and leaders who guide it and manage its assets, and who also perform an instructional and educational function towards the Church’s faithful.
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Khomyn, Petro, Serhii Spivak, and Tetyana Korolyuk. "Tax policy on the background of accounting problems." Galic'kij ekonomičnij visnik 82, no. 3 (2023): 47–51. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.03.047.
Анотація:
The article considers the problem of imperfection and inconsistency of tax and accounting policies. It is emphasized that the lack of balance of the former has led to the same flaw in the latter, resulting in duplication of accounting procedures, documentation of primary and analytical accounting, confusion in synthetic accounting, and ignoring its economic boundaries in general. At the same time, their names were incorrect, because the latter is actually a component of the former. Therefore, renaming accounting/reporting to financial/ financial cannot be considered methodologically sound. And worse, everyone has forgotten about the inadmissibility of ignoring its economic boundaries in accounting, due to the duplication of primary documentation and the introduction of fictitious accounts, the names of which are also a vivid example of methodological and methodological confusion. This determines the importance of scientific comprehension of the problem of consistency of tax policy with its balanced accounting support in accordance with the classical methodological and methodological postulates. Attention is drawn to the fact that the prevalence of the fiscal approach over the methodology and methods of accounting has led to the introduction of fictitious accounts, the names of which are a vivid example of methodological and methodological confusion and the substitution of declared net balances with gross balances. It is proposed to abandon the anti-methodological use of dual – cash and accrual - methods of income recognition in determining tax liabilities and VAT tax credit, which led to the emergence of fictitious sub-accounts 643 «Tax Liabilities» and 644 «Tax Credit», the essence of which is distorted, therefore leading to the emergence of fictitious assets and liabilities. First and foremost, this diversity should be eliminated by duplication of primary accounting documentation and separation of accounting transactions into the first and second events, and by abandoning the use of two methods of income recognition – cash and accrual – in determining tax liabilities and VAT tax credit: the precedent of «gross income» and «gross expenses» proves that this is not beyond the realm of possibility.
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Velury, Uma, and Gregory Kane. "The association between institutional ownership and the likelihood of the firm reporting non-recurring charges." Corporate Ownership and Control 7, no. 1 (2009): 363–69. http://dx.doi.org/10.22495/cocv7i1c3p3.
Анотація:
This paper examines the association between the level of institutional ownership and the likelihood of the firm reporting non-recurring or unusual charges. The increase in the magnitude and frequency of one-time charges has caused confusion and debate in the media (WSJ 2001). This paper posits that increased monitoring on the part of influential stakeholders (e.g., institutional investors) causes management to take corrective actions which leads to the reporting of these charges. If this is the case, non-recurring charges may be informative and value-relevant in the sense that they signal restructuring activity that will likely improve the degree of efficiency in which corporate assets are invested. The results support the hypothesis and indicate that the likelihood of management reporting non-recurring charges is positively and significantly associated with the level of institutional ownership.
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Ashrofie Hanafi, Ahmad Harith, and Wan Rozima Mior Ahmed Shahimi. "WHAT DRIVES FINANCIAL DISTRESS FOR PN4 AND PN17 LISTED FIRMS IN MALAYSIA?" Advanced International Journal of Banking, Accounting and Finance 2, no. 4 (September 10, 2020): 01–09. http://dx.doi.org/10.35631/aijbaf.24001.
Анотація:
Research on financial distress has attracted growing attention in the recent past. Enormous corporate failures in history have pointed to the need for deepened research on financial distress. This study attempts to predict the financial distress of listed firms in the Malaysian Stock Market by using firms’ financial ratios. Using Logit Regression Analysis, this study analysed a sample from Malaysian public listed firms from the year 2000 to 2018 to predict the probability of financial distress events. It showed that financial distress such as total assets turnover, earnings before interest and tax to sales, debt ratio, and shareholder’s fund to total debt were found to be significant in predicting financial distress. Based on the confusion matrix approach the developed model showed high accuracy in predicting financial distress since it could predict most of the cases within the sample correctly.
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Bendavid, Ygal, Samad Rostampour, Yacine Berrabah, Nasour Bagheri, and Masoumeh Safkhani. "The Rise of Passive RFID RTLS Solutions in Industry 5.0." Sensors 24, no. 5 (March 6, 2024): 1711. http://dx.doi.org/10.3390/s24051711.
Анотація:
In today’s competitive landscape, manufacturing companies must embrace digital transformation. This study asserts that integrating Internet of Things (IoT) technologies for the deployment of real-time location systems (RTLS) is crucial for better monitoring of critical assets. Despite the challenge of selecting the right technology for specific needs from a wide range of indoor RTLS options, this study provides a solution to assist manufacturing companies in exploring and implementing IoT technologies for their RTLS needs. The current academic literature has not adequately addressed this industrial reality. This paper assesses the potential of Passive UHF RFID-RTLS in Industry 5.0, addressing the confusion caused by the emergence of new ’passive’ RFID solutions that compete with established ’active’ solutions. Our research aims to clarify the real-world performance of passive RTLS solutions and propose an updated classification of RTLS systems in the academic literature. We have thoroughly reviewed both the academic and industry literature to remain up to date with the latest market advancements. Passive UHF RFID has been proven to be a valuable addition to the RTLS domain, capable of addressing certain challenges. This has been demonstrated through the successful implementation in two industrial sites, each with different types of tagged objects.
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De Jongh, Riaan, Tanja Verster, Elzabe Reynolds, Morne Joubert, and Helgard Raubenheimer. "A Critical Review Of The Basel Margin Of Conservatism Requirement In A Retail Credit Context." International Business & Economics Research Journal (IBER) 16, no. 4 (October 2, 2017): 257–74. http://dx.doi.org/10.19030/iber.v16i4.10041.
Анотація:
The Basel II accord (2006) includes guidelines to financial institutions for the estimation of regulatory capital (RC) for retail credit risk. Under the advanced Internal Ratings Based (IRB) approach, the formula suggested for calculating RC is based on the Asymptotic Risk Factor (ASRF) model, which assumes that a borrower will default if the value of its assets were to fall below the value of its debts. The primary inputs needed in this formula are estimates of probability of default (PD), loss given default (LGD) and exposure at default (EAD). Banks for whom usage of the advanced IRB approach have been approved usually obtain these estimates from complex models developed in-house. Basel II recognises that estimates of PDs, LGDs, and EADs are likely to involve unpredictable errors, and then states that, in order to avoid over-optimism, a bank must add to its estimates a margin of conservatism (MoC) that is related to the likely range of errors. Basel II also requires several other measures of conservatism that have to be incorporated. These conservatism requirements lead to confusion among banks and regulators as to what exactly is required as far as a margin of conservatism is concerned. In this paper, we discuss the ASRF model and its shortcomings, as well as Basel II conservatism requirements. We study the MoC concept and review possible approaches for its implementation. Our overall objective is to highlight certain issues regarding shortcomings inherent to a pervasively used model to bank practitioners and regulators and to potentially offer a less confusing interpretation of the MoC concept.
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Zulkifli, Zulkifli, Andi Tira, Yulia Yulia, Muliati Muliati, and Baso Madiong. "Strengthening Legal Legality of Local Culture Creative Works to Support Entrepreneurship in the Tourism Field." International Journal of Law and Politics Studies 5, no. 3 (May 20, 2023): 99–104. http://dx.doi.org/10.32996/ijlps.2023.5.3.5.
Анотація:
Local cultural copyrighted assets have the potential to support entrepreneurship programs in the tourism sector because, in addition to being numerous and varied, they also have a close emotional relationship in the form of a sense of belonging to the supporting community. However, in practice, these copyrighted assets are problematic in terms of the legality of their ownership due to the weakness of the documents underlying the legal ownership relationship, so these local cultural assets often fall under foreign claims. Another problem is the legal institution that underlies it as an intellectual property right; there is an intersection of conceptions in the relationship between private ownership and communal ownership. This qualitative research uses an empirical normative legal approach by investigating written law as a new legal institution, examining legal principles regarding the applicability of law, studying article by article as a legal formality, and binding it as a force of legislation. The normative approach uses library research with secondary data sources, including conventions, laws, and regulations in Indonesia and journals on the legality of cultural copyright assets. While the empirical approach describes the enactment of the law regarding the legality of cultural copyright assets and analyzes the application of legal institutions regarding communal intellectual property in Makassar City. An empirical approach is used to explore data and information about the maintenance of the legality of cultural copyright assets, and the effects of legal weaknesses on the development of the tourism industry conducted through in-depth interviews with the Regional Office of Law and Human Rights of South Sulawesi, Makassar City Education, and Culture, distributing questionnaires to 100 respondents in Makassar City. The population determined is observers and actors of cultural arts activities in Makassar City. Each population has an equal opportunity to be selected as a sample, so by using a simple random sampling technique, the population is not sorted or stratified first. To determine the sample of informants to be interviewed, purposive sampling was carried out deliberately by the researcher based on certain criteria or considerations. The conclusion of the research shows that the confusion of conceptions can temporarily be overcome because it has been accommodated by Copyright legislation and has not shown any deviation between conceptions. Another conclusion is that the weakness of the legality of local cultural copyright ownership significantly affects the development of local culture-based tourism businesses.
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Winiarti, Sri, Heri Pramono, and Andri Pranolo. "Application of Artificial Intelligence in Digital Architecture to Identify Traditional Javanese Buildings." Journal of Artificial Intelligence in Architecture 1, no. 1 (January 27, 2022): 20–29. http://dx.doi.org/10.24002/jarina.v1i1.4916.
Анотація:
Traditional buildings have a cultural philosophy and characterize the culture of an area. The occurrence of environmental changes, population growth, and the growth of modern buildings impact traditional buildings. Therefore, preserving those traditional buildings is needed to avoid extinction and make as cultural assets. The research aims to develop an application to help architects quantitatively measure the content of traditional architectural styles in their designs. This study uses the Artificial Intelligence (AI) method to identify buildings' similarities, acquiring traditional building data in roofs and ornaments images as a dataset totaling 650 images of roofs and 7,180 ornaments. Data processing was carried out by making architectural models, training, testing accuracy, and creating application interfaces. The algorithm used to identify similarities between building types was the Convolutional Naural Network (CNN) and the Support Vector Machine (SVM). The results of the accuracy-test using the Confusion matrix method reached an accuracy value of 99.5% in identifying building similarities and 85% in classifying building types.
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Luthfi Rahmawati Nur Hasanah. "Apakah Green Sukuk Menyebabkan Pengembalian Tidak Normal?" Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi 11, no. 2 (August 28, 2019): 187–206. http://dx.doi.org/10.24905/permana.v11i2.29.
Анотація:
Green sukuk must be appropriate with the stock criteria enforced by the principles of Islamic Jurisprudence (Sharia). Equity through three basic selections: sources of income, business activities, and financial factors to be recognized as Islamic stocks. However, the screening criteria can not apply universally especially to financial factors. Investor use financial ratios based on the book value of total assets or market value of the company to make a selection. This results criterion not only in different portofolio composition but also requires a variety of offsets and monitoring costs. The performance of 11 green sukuk from the JII main index using environmentally sharia screening criteria is analyzed in a multi-equation framework. Multi-equation framework have advantage of utilizing information from screening different criteria. These empirical findings indicate that differences in screening criteria do not significantly affect the green sukuk performance. If there is return that deviates from the risk of green sukuk. It is necessary to streamline quantitative screening criteria to avoid confusion among investing communities.
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Imtiaz, Ahsan, Danish Shehzad, Imran Khan, Ali Imran, and Muhammad Arif. "A Comprehensive Survey on Blockchain Technology Applications in Different Sectors of Pakistan to Develop Smart Cities." Pakistan Journal of Emerging Science and Technologies (PJEST) 4, no. 3 (June 28, 2023): 82–94. http://dx.doi.org/10.58619/pjest.v4i3.122.
Анотація:
A smart city is an amalgamation of various task-oriented systems and technologies that strive to evolve and adapt according to the needs of the city and its infrastructure. These systems aim to provide citizens with efficient services, tackle urban challenges through data-driven analytical means, and minimize the need for human intervention. One technology that can assist in achieving these goals is Blockchain. Blockchain's decentralization of assets can simplify costly and time-consuming processes, minimize expenses, and enhance transparency, security, and data integration. However, being a relatively new technology, Blockchain faces regulatory hurdles which can be attributed to incomplete knowledge of infrastructure by governing organizations. This lack of understanding often leads to confusion while comprehending different infrastructure elements, hindering problem-solving efforts. In this paper, we analyze different sectors of smart cities and their challenges in Pakistan. We also examine the existing parameters to establish the smart city and their way of upgrading infrastructure technology.
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Garaus, Marion. "Confusion in internet retailing: causes and consequences." Internet Research 28, no. 2 (April 4, 2018): 477–99. http://dx.doi.org/10.1108/intr-11-2016-0356.
Анотація:
Purpose The purpose of this paper is to introduce the new construct online shopper confusion and to identify online confusion causes and consequences. Design/methodology/approach Data obtained from a projective technique and a quantitative study were analyzed to identify online shopper confusion causes. Two experiments employing different stimulus materials tested the conceptualized consequences of online shopper confusion. Findings Confusing online store elements are classified into three online confusion causes. Data yielded from two experiments using fictitious and real shopping scenarios as stimulus material show that a confusing internet retail process leads to negative consumer reactions. Research limitations/implications The resulting taxonomy of confusing online store elements offers guidance on the creation of non-confusing online shopping trips, and highlights the relevance of a non-confusing internet retail process. Online shopper confusion is linked to negative behavioral reactions. Consequently, this research offers an explanation for undesirable consumer reactions in internet retailing. Practical implications The findings provide practitioners with concrete insights into how the internet retail process confuses shoppers which help to assess the confusion potential of their existing online stores and consider confusion issues in the development of new online stores. Originality/value This research is the first to explore confusion during the internet retail process. The multi-method approach offers highly valid insights into the causes and consequences of online shopper confusion.
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Höne, Karin, and Jan Eloff. "Information security governance: business requirements and research directions." Corporate Ownership and Control 7, no. 1 (2009): 309–17. http://dx.doi.org/10.22495/cocv7i1c2p6.
Анотація:
World wide the importance of Information Security Governance is demanding the attention of senior management. This is due to the ever-changing threat landscape requiring that organisations adopt a focussed approach towards the protection of information assets. Any successful approach towards Information Security Governance is dependant on the availability of relevant and timely research outputs. The research community working on Information Security Governance are diverse and appears to be mis-aligned with the needs of the business community. The problem that this paper addresses is twofold. Firstly, it addresses the confusion regarding the meaning of Information Security Governance. Secondly, it assesses the gap between research and business communities from an Information Security Governance perspective. This article analyses the requirements from the business community and mapped it against current research outputs. Findings clearly indicate that the two worlds are not entirely aligned and that in some cases minimum effort is being spent on the topics deemed important by the business community. Information Security Governance in general can benefit from an improved alignment between the needs of business and the outputs of the research community.
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Bandyopadhyay, Nilasha, and Anil Jadhav. "Churn Prediction of Employees Using Machine Learning Techniques." Tehnički glasnik 15, no. 1 (March 4, 2021): 51–59. http://dx.doi.org/10.31803/tg-20210204181812.
Анотація:
Employees are considered as the most valuable assets of any organization. Various policies have been introduced by the HR professionals to create a good working environment for them, but still, the rate of employees quitting the Technology Industry is quite high. Often the reason behind their early attrition could be due to company-related or personal issues, such as No satisfaction at the workplace, Fewer opportunities for learning, Undue Workload, Less Encouragement, and many others. This paper aims in discussing a structured way for predicting the churn rate of the employees by implementing various Classification techniques like SVM, Random Forest classifier, and Naives Bayes classifier. The performance of the classifiers was compared using metrics like Confusion Matrix, Recall, False Positive Rate, and Accuracy to determine the best model for the churn prediction. We found that among the models, the Random Forest classifier proved to be the best model for IT employee churn prediction. A Correlation Matrix was generated in the form of a heatmap to identify the important features that might impact the attrition rate.
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Agriyanto, Ratno, Ali Murtadho, Nasrul Fahmi Zaki Fuadi, Muhammad Saifullah, Siti Mujibatun, and Abdulhamid Ali Abukil. "Stagnation Of Islamic Banking In Indonesia: Factors And Solutions." International Journal of Islamic Business and Economics (IJIBEC) 7, no. 1 (May 31, 2023): 13–24. http://dx.doi.org/10.28918/ijibec.v7i1.6923.
Анотація:
The purpose of this study is to reveal the factors and solutions to the stagnation of Islamic banking. Data were gathered for this qualitative study through observation, interviews, and documentation studies. The study's findings demonstrate that the growth of Islamic banks has slowed, as evidenced by their low market share, declining financing deposit ratio, and declining return on assets. The expansion of the Islamic Banking staff network and offices has also slowed down. Islamic banking's initial reasons for stagnation include its subpar performance in carrying out social tasks, specifically the collecting and distribution of cash. The second requirement is the capacity to apply Sharia principles to every banking activity. The three Arabic term labels on the goods offered by Islamic Banking continue to cause confusion in the community. Fourth, judicial disputes unrelated to banking include entities and people associated with Sharia designations, which have an effect on public confidence. This research provides input to Islamic banks to prioritize social functions, the collection and distribution of zakat, infaq, alms; apply sharia principles; Indonesianize arabic terms.
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Garzón-Duque, María Osley, María Doris Cardona-Arango, Fabio León Rodríguez-Ospina, and Angela María Egura-Cardona. "Informality and employment vulnerability: application in sellers with subsistence work." Revista de Saúde Pública 51 (October 11, 2017): 89. http://dx.doi.org/10.11606/s1518-8787.2017051006864.
Анотація:
OBJECTIVE: To describe the origin, evolution, and application of the concept of employment vulnerability in workers who subsist on street sales. METHODS: We have carried out an analysis of the literature in database in Spanish, Portuguese, and English, without restriction by country. This is a review of the gray literature of government reports, articles, and documents from Latin America and the Caribbean. We have analyzed information on the informal economy, social-employment vulnerability, and subsistence workers. RESULTS AND CONCLUSIONS: The concept of informal economy is dispersed and suggested as synonymous with employment vulnerability. As a polysemic term, it generates confusion and difficulty in identifying defined profiles of employment vulnerability in informal subsistence workers, who sell their products on the streets and sidewalks of cities. The lack of a clear concept and profile of employment vulnerability for this type of workers generates a restriction on defined actions to reduce employment vulnerability. The profiles could facilitate access to the acquisition of assets that support their structure of opportunities, facilitating and mediating in the passage from vulnerability to social mobility with opportunities. We propose as a concept of employment vulnerability for subsistence workers in the informal sector, the condition of those who must work by day to eat at night, who have little or no ownership of assets, and who have a minimum structure of opportunities to prevent, face, and resist the critical situations that occur daily, putting at risk their subsistence and that of the persons who are their responsibility, thus making the connection between social and employment vulnerability
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Dong, Lin, Jiazi Li, Yingjun Xu, Youtian Yang, Xuemin Li, and Hua Zhang. "Study on the Spatial Classification of Construction Land Types in Chinese Cities: A Case Study in Zhejiang Province." Land 10, no. 5 (May 13, 2021): 523. http://dx.doi.org/10.3390/land10050523.
Анотація:
Identifying the land-use type and spatial distribution of urban construction land is the basis of studying the degree of exposure and the economic value of disaster-affected bodies, which are of great significance for disaster risk predictions, emergency disaster reductions, and asset allocations. Based on point of interest (POI) data, this study adopts POI spatialization and the density-based spatial clustering of applications with noise (DBSCAN) algorithm to accomplish the spatial classification of construction land. Zhejiang province is selected as a study area, and its construction land is divided into 11 land types using an accurate spatial classification method based on measuring the area of ground items. In the research, the POI dataset, which includes information, such as spatial locations and usage types, was constructed by big data cleaning and visual interpretation and approximately 620,000 pieces in total. The overall accuracy of the confusion matrix is 76.86%, which is greatly improved compared with that constructed with EULUC data (61.2%). In addition, compared with the official statistical data of 11 cities in Zhejiang Province, the differences between the calculated spatial proportions and statistics are not substantial. Meanwhile, the spatial characteristics of the studied land-use types are consistent with the urban planning data but with higher accuracy. The research shows that the construction land in Zhejiang Province has a high degree of land intensity, concentrated assets, and high economic exposure. The approach proposed in this study can provide a reference for city management including urbanization process, risk assessment, emergency management and asset allocation.
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Muhammud, Farah Safura, and Muhammad Adam Farhan Shazari. "ISSUES AND CHALLENGES IN MANAGING LAND INHERITANCE: A STUDY AMONG SYARIE LAWYERS IN SELANGOR." International Journal of Law, Government and Communication 7, no. 28 (June 22, 2022): 254–62. http://dx.doi.org/10.35631/ijlgc.728019.
Анотація:
The high trend of unclaimed Islamic land inheritance properties has become a protracted and growing issue in the life of the community in Malaysia. Most of the problems of inheritance land management stem from the confusion or scramble of the heirs over the assets as well as the failure of the property owner to manage his property efficiently during his lifetime. The problem of estate management must be addressed immediately to improve the economy of Muslims in various aspects by liquidating and utilising the value of frozen assets that have not been claimed by the heirs of the deceased for a long time. Therefore, the issues and challenges related to the management of land inheritance property in Islam need to be put to an end. This research has three main objectives namely the first, to understand the concept of inheritance land in Islam. Second, to identify issues and challenges in the management of land inheritance property in Islam and the third is to analyse the best methods in managing Islamic land inheritance. The data obtained in this research is from in-depth interviews that have been conducted online to several syarie lawyers in the state of Selangor. The data that has been analysed is to evaluate and study the problematic factors of Islamic land inheritance management and the best management methods based on the experience of syarie lawyers in solving problems related to Islamic land inheritance property. Therefore, the results of this study can answer all the objectives that I have given to the respondents related to issues and challenges in managing Islamic land inheritance among syarie lawyers in Selangor.
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Riza Adrianti Supono and Muhammad Azis Suprayogi. "Perbandingan Metode TF-ABS dan TF-IDF Pada Klasifikasi Teks Helpdesk Menggunakan K-Nearest Neighbor." Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) 5, no. 5 (October 24, 2021): 911–18. http://dx.doi.org/10.29207/resti.v5i5.3403.
Анотація:
Distribution of tickets to the destination unit is a very important function in the helpdesk application, but the process of distributing tickets manually by admin officers has drawbacks, namely ticket distribution errors can occur and increase ticket completion time if the number of tickets is large. Helpdesk text classification becomes important to automatically distribute tickets to the appropriate destination units in a short time. This study was conducted to compare the performance of helpdesk text classification at the Directorate General of State Assets of the Ministry of Finance using the K-Nearest Neighbor (KNN) method with the TF-ABS and TF-IDF weighting methods. The research was conducted by collecting complaint documents, preprocessing, word weighting, feature reduction, classification, and testing. Classification using KNN with parameters n_neighbor (k) namely k=1, k=3, k=5, k=7, k=9, k=11, k=13, k=15, k=17, and k=19 to classify 10,537 helpdesk texts into 8 categories. The test uses a confusion matrix based on the accuracy value and score-f1. The test results show that the TF-ABS weighting method is better than TF-IDF with the highest accuracy value of 90.04% at 15% and k=3.
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Norman, Efrita. "Pengelolaan Keuangan Bisnis Fashion PGB Merdeka Bogor." El-Mujtama: Jurnal Pengabdian Masyarakat 2, no. 1 (August 5, 2021): 1–8. http://dx.doi.org/10.47467/elmujtama.v2i1.468.
Анотація:
This service aims to analyze and strengthen the financial management standards of the fashion business at PGB Merdeka, Bogor. The method used is a qualitative analysis with a participatory descriptive approach. The results of the service activities are as follows: From the aspect of bookkeeping administration, in general, bookkeeping has not been presented properly. There are owners who do the recording and there are those who do not record at all. For traders who have made records, bookkeeping administration is done simply. The bookkeeping is to record income, but not calculate the cost of goods sold. From assets that are not separated, sellers often experience confusion in the calculation. In terms of capital, besides their own capital, there are those who borrow money from banks and some goods are consigned. Business development that has been running, generally the owner is only motivated to increase sales turnover with unique and different items. In marketing, the owner can more freely determine the steps that must be taken so that his fashion can be known by the wider community, and the benefits are inventory turnover / up to date and trends.
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Reddy, V. Jyoshita, R. Jyoshna, B. Jyothi, Rithika J. Poojari, N. Kartheek, B. Karthik Goud, and R. Karthik. "Behaviour Based Malware Detection using Machine Learning." International Journal for Research in Applied Science and Engineering Technology 11, no. 12 (December 31, 2023): 706–11. http://dx.doi.org/10.22214/ijraset.2023.57386.
Анотація:
Abstract: Considering all the researches done, it appears that over last decade, malware has been growing exponentially and also has been causing significant financial losses to different organizations. Thus, it becomes important to detect if a file contains any malware or not. The malwares can cause a lot of damage to the system such as slowing downthe system and also stealing sensitive information from the system. malware is a executable program specifically to destroy a genuine user's computer by spreading harmful virusin different ways .In the current times, one of the most important assets of the people is their data and information which needs to be protected. Hence, in order to protect the data and information, there is a need for software which couldperform this task and help in ensuring the integrity of our system. Our method for malware detection uses different machine learning algorithms such as decision tree, random forest etc. The algorithm which has the maximum accuracy gets selected which provides a great detection ratio for the system. Furthermore, the performance of the system is detected by calculating the false positive and false negative rates using the confusion matrix.
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PODOLIANCHUK, Olena, and Nataliya GUDZENKO. "CAPITAL INVESTMENTS: NORMATIVE LEGAL AND ACCOUNTING." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (56) (June 29, 2021): 166–81. http://dx.doi.org/10.37128/2411-4413-2021-2-12.
Анотація:
The article evaluates the legal regulation and accounting of capital investments and determines that a single and precise term that would determine their essence has not yet been developed. The difference in the definitions of capital investments is outlined, which leads to confusion in their evaluation and reflection in the system of accounting accounts. There are two approaches to determining the nature of capital investment in the legal framework: economic and accounting. The dynamics and structure of capital investments by types of assets in terms of 2015-2019 are presented. Based on the results of elaboration of the regulatory framework and scientific opinions of scientists, their own opinion on the definition of capital investment has been expressed. It is noted that in the organization of accounting for capital investments it is important to assess, classify, justify objects, as well as the allocation of costs to current (to maintain the object in working order) and attribute investments to capital (improving the functional properties of the object ). A generalized classification of capital investments is proposed, which will help to timely and fully systematize the accounts and reflect in the reporting of objective and reliable information. It was found that one of the problems of accounting for capital investments is the distribution of costs and investments incurred between current costs and capital investments. Entities are invited to develop their own criteria for identifying capital investment objects and assigning the cost of repairs (capital repairs) to capital investments and approve them in the accounting policy and order. In order to ensure the objectivity of the information on capital investments, alternative changes to the Chart of Accounts have been proposed in the part of the Capital Investments account. The submitted proposals will provide an opportunity to consider capital investments as a separate object of accounting and to assess the rationality of investments.
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Alnahari, Mohammed S., and Samuel T. Ariaratnam. "The Application of Blockchain Technology to Smart City Infrastructure." Smart Cities 5, no. 3 (August 15, 2022): 979–93. http://dx.doi.org/10.3390/smartcities5030049.
Анотація:
A smart city can be defined as an integration of systems comprising a plethora of task-oriented technologies that aim to evolve and advance with city and infrastructure needs while providing services to citizens and resolving urban challenges through intersystem and data-driven analytical means, with minimal human intervention. Applications of technology include management, operations, and finance. One such technology is Blockchain. A main advantage of Blockchain is the simplification of processes that are costly and time-consuming. This is accomplished by simplifying operations to minimize costs resulting from the decentralization of assets. Blockchain has been proven to facilitate transparency, security, and the elimination of data fragmentation. However, as a relatively new technology, it poses regulatory obstacles. This issue can be attributed to the fact that many infrastructural governing organizations have incomplete knowledge of their infrastructure, which can lead to confusion when attempting to comprehend the different elements of the infrastructure, resulting in a lack of direction when trying to solve a problem. This paper explores the different applications of Blockchain technology in the sectors of energy, transportation, water, construction, and government, and provides a mechanism for implementing this technology in smart cities. As a present component of infrastructure management systems, Blockchain may potentially serve as the initial step toward upgrading infrastructure technology.
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Xu, Shaochun, Wencai Du, Chunning Wang, and Dapeng Liu. "The Library Big Data Research: Status and Directions." International Journal of Software Innovation 5, no. 3 (July 2017): 77–88. http://dx.doi.org/10.4018/ijsi.2017070106.
Анотація:
Libraries are widely used by government, universities, research institutes, and the public since they are storing and managing intellectual assets. The library information directly stored in libraries and about the people interaction with libraries can be transformed into accessible data which then will be used by researchers to help library better serve users. Librarians need to understand how to transform, analyze, and present data in order to facilitate such knowledge creation. For example, the challenges they face include how to make big datasets more useful, visible and accessible. Fortunately, with new and powerful analytics of big data, such as information visualization tools, researchers/users can look at data in new ways and mine it for information they intend to have. Moreover, interaction of users and stored information has been taken into librarian's consideration to improve library service quality. In this work, the authors discuss the characteristics of datasets in library and argue against a popular confusion that data involved in library research is not big enough, conduct a review for the research work on library big data and then summarize the applications and research directions in this field. The status of big data research in library in China is discussed. The challenges associated with it are also discussed and explored.
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Wang, Zhenjie, Zhuquan Wang, and Xinhui Su. "Are banks misled by leverage misestimate of Chinese listed companies?" Nankai Business Review International 11, no. 4 (February 3, 2020): 507–35. http://dx.doi.org/10.1108/nbri-12-2019-0067.
Анотація:
Purpose The authors point out that the existing research confuses the operational liabilities formed based on the “transaction” relationship with the financial liabilities formed based on the “investment” relationship, which not only exaggerates the value of leverage but also underestimates the level of protection that companies provide for creditors alone. That is, the confusion of concepts not only triggers the problem of leverage misestimate but also triggers the short-term financial risk misestimate. The performance of “nominal leverage” and “nominal short-term solvency” based on total assets calculation cannot reflect the real leverage level and the real short-term financial risk of enterprises. Design/methodology/approach To distinguish the concepts of “assets” and “capital” and rationalize the relationship between “transactions” and “investments”, authors systematically design the “real leverage” indicators and “real short-term solvency” indicators, and measure the degree of misestimate of leverage and short-term financial risk indicators by traditional research. On this basis, this paper describes and analyses the trends of leveraged misestimate and short-term financial risk misestimate of listed companies in China and analyses which companies have more serious leverage misestimate. And it helps readers to form an objective understanding of the leveraged misestimate and short-term financial risk misestimate of listed companies in China. Findings Firstly, the overall high level of leverage of listed companies in China in the traditional sense is largely because of the misestimate of indicators. And this kind of misestimate is more serious among firms that have advantages in trading, such as state-owned enterprises and firms with higher market shares. Secondly, for most firms with normal solvency, traditional research systematically overestimated the negative impact of “nominal leverage” on financial risk indicators (represented by short-term solvency). The overestimation is significant in firms with serious leverage misestimate. Thirdly, indicators’ misestimate of the traditional research makes the banks cannot make effective credit decisions according to the firm's “real leverage” and “real short-term solvency”. Originality/value Firstly, clarify the differences between the concepts of “assets” and “capital”, and clarify the level of “real leverage” of listed companies in China, which is conducive to the process of “de-leveraging”. Secondly, revise the problem of misestimate of related indicators, so that financial institutions can clearly identify the true profitability and real risk level of the entity domain, and thus improve the effectiveness of credit decisions.
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Khlystov, Yuriy V., Nikolay V. Tsygan, Sergey V. Kolomentsev, Evgeny S. Kurasov, Miroslav M. Odinak, and Igor' V. Litvinenko. "Medical and social consequences of confusion syndrome that developed in the acute period of ischemic stroke." Russian Military Medical Academy Reports 42, no. 4 (December 9, 2023): 377–82. http://dx.doi.org/10.17816/rmmar609540.
Анотація:
AIM: To assess the dynamics of cognitive functions in patients in whom the acute period of ischemic stroke was accompanied by the confusion syndrome, in comparison with patients in whom the acute period of stroke was not accompanied by the development of confusion. To assess the impact of clinical features of confusion syndrome on the development of post-stroke cognitive impairment, mortality, and patient care burden.
MATERIALS AND METHODS: The study involved 99 patients, 55 of whom developed severe confusion during the acute period of stroke, and 44 patients whose ischemic stroke was not complicated by the development of confusion syndrome. The groups were homogeneous in terms of the main etiological factors: age, degree of pre-stroke cognitive impairment. The study assessed the impact of the development of confusional syndrome on the outcome.
RESULTS: Confusion syndrome that develops in the acute period of ischemic stroke significantly increases the risk of developing or worsening existing cognitive impairment, mortality, dependence on care, and the burden on caregivers.
CONCLUSION: Being a serious complication, confusion syndrome requires monitoring of qualitative and quantitative indicators of consciousness in the acute period of ischemic stroke, prevention and, if detected, immediate correction of confusion syndrome.
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Monowati, Isfida Tyas, and Resad Setyadi. "Penerapan Algoritma Naïve Bayes Dalam Memprediksi Pengusulan Penghapusan Peralatan dan Mesin Kantor." Journal of Information System Research (JOSH) 4, no. 2 (January 21, 2023): 483–91. http://dx.doi.org/10.47065/josh.v4i2.2674.
Анотація:
Badan Keuangan dan Aset Daerah (BKAD) of Banyumas Regency is the implementing element of the regional government in the areas of regional taxes, financial management and assets led by a Head of Agency who is located under and is responsible to the Mayor through the Regional Secretary. Badan Keuangan dan Aset Daerah (BKAD) of Banyumas Regency. has various types of Kartu Inventaris Barang (KIB) which are still not well managed, namely office equipment and machines, so a decision support system is needed to predict the removal of office equipment and machines. The use of data mining is done to help find out what equipment and machines are still suitable for use or not suitable for use every year in an institution. Data collection that is not careful in managing data can cause the allocation of funds not to be focused on replacing goods that are no longer feasible. Searching for information on datasets can be done with one of the Data Mining methods, namely the Naïve Bayes Algorithm using RapidMiner tools. The data set consists of 24 records with 3 attributes, namely the year of purchase or procurement, materials and conditions. The dataset is processed using the Naive Bayes algorithm and tested using a confusion matrix. An accuracy value of 100% is obtained which is categorized as a good classification.
46
Al-Amawi, Dr Mohammed Ali. "The Legal Nature of Futures Contracts in Commodity Exchanges in Jordanian Legislation." International Journal of Membrane Science and Technology 10, no. 1 (October 23, 2023): 1369–76. http://dx.doi.org/10.15379/ijmst.v10i1.2862.
Анотація:
Legal jurisprudence tends to classify futures settlement contracts in commodity exchanges as speculative and betting contracts, based on cash settlement as one of the methods for settling futures contracts. Sometimes, these contracts are settled by the difference between the opening and closing prices over a specified period. Such classification is a limited perspective based on legal jurisprudence viewing futures contracts as ordinary sales contrary to reality. Settlement futures contracts in commodity exchanges are distinctive contracts, and their uniqueness is derived from the nature of the assets traded. These contracts involve essential commodities that play a crucial role in national economies. Moreover, they are subject to a specific legal framework that differs from the legal system governing ordinary contracts. These contracts serve various purposes beyond buying and selling for immediate consumption and trade. They function as financial instruments for investment and risk management, serving purposes beyond simple consumption and immediate trade. The essential distinction that has led to confusion about futures settlement contracts is the time gap between their formation and execution, unlike ordinary contracts that are immediately executed.In this study, we attempted to unveil the ambiguity surrounding futures settlement contracts in commodity exchanges by highlighting their true nature as financial instruments playing a significant role in national economies. This reality has given futures settlement contracts a distinct legal nature.
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Tkachuk, N. V. "Sources and items of equity." Entrepreneur’s Guide 16, no. 4 (November 28, 2023): 117–22. http://dx.doi.org/10.24182/2073-9885-2023-16-4-117-122.
Анотація:
The subject of the article is the presentation of information about the sources and items of equity capital for external users. The methodological basis of the study is general scientific methods: analysis, synthesis, deduction, scientific abstraction and generalization of the results obtained. The article substantiates the deterioration in the perception of reporting information about the organization by external users by the presence of terminological confusion regarding the name of the element «equity capital». The author concluded that it is necessary to choose a single term to denote the share of owners in the assets of the organization. The article defines the value of equity capital for external users. There are two main classifications of equity capital: by sources and items. It is concluded that it is necessary to provide information about the sources of equity capital in the statement of changes in capital. It is concluded that there are no definitions of equity items in regulatory documents on accounting. The reasons for the lack of definitions of equity capital items are highlighted. The relationship between the lack of definitions of equity items and the need to present them in the balance sheet is determined. The necessity of harmonizing the definitions of equity capital items with the documents regulating the functioning of legal entities in our country is substantiated.
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Leonard, Joseph J., Kerry G. Karwan, John Hahn, and Carl Gibeault. "Exercising the Recovery Phase: Taking the Next Step." International Oil Spill Conference Proceedings 2014, no. 1 (May 1, 2014): 144–55. http://dx.doi.org/10.7901/2169-3358-2014.1.144.
Анотація:
ABSTRACT All responses reach a phase in which the primary concern shifts from protecting life and property by controlling and mitigating the incident to recovering from the incident and restoring as near as possible the pre-incident conditions. This phase is rarely the subject of exercises. The advantages to “exercising the recovery” are pre-identification of priorities, pre-identification of needs, increasing the visibility of recovery problems, and identifying recovery organizations strengths and weaknesses. Recovery priorities are a sensitive topic. Responder priorities often are different from those of the population impacted. This can lead to great discontent, confusion, and wasted resources. A common example is focusing on restoring automated banking facilities before the restoration of electricity. The resources devoted to the former would be better used on the latter. Pre-identification of priorities and communicating those will reduce problems later. “What is needed to recover from this incident?” is best asked before the incident. Identifying the most basic needs will lead to a very large list. If those needs are pre-identified by means of an exercise, then preparations to create stockpiles, contracts with response organizations, and perhaps even locating staging areas and transportation blocks can begin before an incident occurs. Increasing the visibility of potential recovery problems will allow planners to more effectively provide decision makers and money managers justification for expending pre-incident resources on essential incident recovery assets. Assets that have been pre-identified are that much closer to use. Exercises that identify a recovery organization's strengths and weaknesses prepare participants for eventual use and better integration into the overall response. Participants develop knowledge of each other's organizations and what that organization brings to the recovery efforts. That knowledge is at a premium during a response. Using exercises to identify recovery priorities, identify recovery needs, increasing the visibility of recovery efforts, and evaluating recovery organizations should be an increasing part of the responder's exercise programs.
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Hakim, Lalu Abd Rahman, Ahmad Ashril Rizal, and Dwi Ratnasari. "Aplikasi Prediksi Kelulusan Mahasiswa Berbasis K-Nearest Neighbor (K-NN)." JTIM : Jurnal Teknologi Informasi dan Multimedia 1, no. 1 (May 10, 2019): 30–36. http://dx.doi.org/10.35746/jtim.v1i1.11.
Анотація:
Students are important assets for an educational institution and for this reason, it is necessary to pay attention to the student's graduation rate on time. Presentation of the ups and downs of students' ability to complete their studies on time is one of the elements of campus accreditation assessment. Based on data from the Study Program Section in the last 3 years the student graduation presentation is only 25% of the total students who can complete their studies on time. In this study using the K-Nearest Neighbor algorithm which aims to be able to identify student graduation in new cases by adapting solutions from previous cases that have closeness to new cases. This algorithm has the role to get the value of the closeness of the new case to the old case, which in turn the most population in area K with the closest value obtained by the student is predicted whether to pass on time or not on time. This study uses Roger S. Pressman's waterfalll method, namely Communication, Planning, Modeling, and Construction. Based on the tests carried out using K-Fold Cross Validation, the highest accuracy in the third model was 80% when folded 4th and 61% when the K value = 1. While testing using the Confusion Matrix obtained the highest accuracy of 98% at K = 1 for classification "Timely", and 98% at K = 2 for classification "Not Timely"
50
Juras, Alicja. "Is Gold as an Alternative Investment a Good Solution During Pandemic?" Finanse i Prawo Finansowe 3, no. 31 (September 30, 2021): 79–88. http://dx.doi.org/10.18778/2391-6478.3.31.05.
Анотація:
The aim of the article: The crisis, both in the economic and financial markets, can lead to a sudden downturn and a loss of savings. For this reason, during a crisis, safe investments are essential to reduce risks and avoid losses. This year’s coronavirus pandemic has caused a lot of confusion in the financial and investment world as well.The pandemic led to turbulence in the financial market and made investors look for the so-called safe havens. In the literature, these havens often include alternative investments with a high demand for gold. This article aims to check the validity of using gold as an investment during a pandemic.
Methodology: In the paper, in order to achieve the formulated aim, the following stages were carried out: critical analysis of the literature regarding the factors influencing investment decisions and the characteristics alternatives instruments. The last stage was based on statistical analysis using the Pearson correlation method. Gold prices were compared with quotations of two price indexes: WIG20 and S&P500.
Results of the research: The conducted analysis shows that gold as an alternative investment is a good hedge in times of crisis, therefore, it is also the case during ongoing pandemic. Alternative assets fulfill a hedging function, minimizing the risk of losses. Moreover, thanks to a negative correlation with the market, they give a possibility to increase investors’ capital in times of crisis.