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Life Cycle Cost Analysis (LCCA) is a method used to determine the preservation costs required for an object, in this case, a bridge, throughout its service life. This method has been implemented in several advanced countries, including Japan. The LCCA calculation concept in Japan differs from those in other countries, as it involves a detailed segmentation of structural elements of bridges, making the model unique and highly detailed. This model is known as High-Precision Life Cycle Cost Analysis (HP-LCCA) and will be tested for application in Bridge Management Systems (BMS) in Indonesia. Implementing this model requires several adjustments, including aligning perceptions of visual inspection results and adapting the assessment concepts for each element based on research interpretations. Additionally, the difference between non-physical and physical condition assessment models presents a challenge for adopting this calculation model. The research shows a similar pattern and positive correlation between non-physical and physical assessment models. Furthermore, factors influencing LCC calculations include bridge age and the number of segments in structural elements. This research aims to provide optimal LCC calculations and facilitate their application in BMS in Indonesia. [ABSTRACT FROM AUTHOR]

Option chains are used widely by the investors and options traders to analyse the available options for a particular asset, identify trading opportunities, and manage risk. The article study in details about Option chains. It concluded that Option chains can offer insightful information on the state of the market, levels of support and resistance, anticipated volatility, option pricing, and possible trading tactics. It's a powerful tool for options traders and investors to make informed decisions. [ABSTRACT FROM AUTHOR]

An ongoing and global agenda is the food security policy debate in rural Ethiopia of households to enhance resilience at the individual and household level for tackling food insecurity. Therefore, this study investigated determinants of household resilience to food insecurity in rural dwellers of Mekiet District. A cross-sectional research design was conducted in two agro ecological zones of the Mekiet district, lowland, and midland, involving 228 respondents. The study employed a quantitative and qualitative approach, with multi-stage sampling techniques results employed to select sample households by using two-stage factor analysis. The result from factor analysis using the RIMA approach showed that the latent variables of adaptive capacity, asset, and social safety net have a positive value of (0.76), (0.51), and (0.77), respectively, and in the contrast, access to essential services has a negative load of (-0.61), and all variables were found to be statistically significant. All those loads were significant, with an absolute value of factor loadings greater than 0.364, which is recommended for a sample size of 200 and above. Those variables were also highly correlated with resilience capacity. The study recommended that resilience programs should be implemented at district, community, and household levels to enhance resilience to food insecurity.

North Lombok District Hospital is a health service institution in North Lombok District, West Nusa Tenggara Province, that provides health facilities and services to the community. Health service facilities provided to the community come from fixed assets owned by the North Lombok District Hospital. Management of fixed assets used for health service facilities at the North Lombok District Hospital is still done manually in planning, receiving, repairing, maintaining, and releasing assets. So, hospital employees have difficulty managing the assets they own. This study was conducted to help design and build a fixed asset management information system at the North Lombok Hospital using the SDLC Method with the Waterfall Model approach and system development using PHP, HTML, CSS, and JS languages with the Laravel Framework and MYSQL Database. This study uses the Straight Line Method to calculate asset depreciation, the MAUT Method to assist in decision-making for the elimination of damaged assets, and the Telegram Bot to send notifications from the website to each unit group in the hospital. The final result of this study is a web-based fixed asset management information system with developed features, namely asset planning features, asset planning change features, asset handover minutes features, asset inventory features, asset maintenance features, asset repair features, asset write-off features, asset whitening features, asset reporting features, master data features, and user access rights management features. The testing method used in this study is the Blackbox testing method, which tests the functionality of the system using 150 test scenarios on eight employees of the North Lombok Regional Hospital, with the test results showing that the system is running well and in accordance with the SOP that has been given, PSSUQ testing was carried out to evaluate user satisfaction with the system. The test results showed a SysUse subscale value of 1.93, IntQual 1.6, InfoQual 1.92, and Overall 1.93. Based on the results of the PSSUQ test, it can be concluded that the fixed asset management system has run very well and meets user expectations.

The explicit demand response (DR) is a key program for reinforcing the participation of end customers and making the most out of the potential of the smart grid. The DR is a key topic in the field of buildings to make use of the flexibility that they can offer. However, in order to guarantee the correct functionality of a DR system, it is fundamental to perform interoperability tests among the various components/actors. In this paper, we take into consideration the technological solutions suggested in the framework of the DRIMPAC project to enable the DR in buildings. We consider all actors/devices involved in order to reach the objective of executing a flexibility order by an asset. Following a structured interoperability testing methodology created by the Joint Research Centre, we perform interoperability tests regarding all critical links of the full chain of interacting actors to obtain the DR in buildings. The results show that the system functions properly and the benefits from the DR can be exploited. On the other hand, we provide a concrete example of how to apply the interoperability methodology in the field of testing the DR in buildings. [ABSTRACT FROM AUTHOR]

The objective of this research was to propose actions for the solution of failures in critical equipment of the Unit of Capsules and Suspensions of the Pharmaceutical Laboratory "8 de Marzo". Initially, the most critical assets were identified from the application of a technology for the hierarchy of systems and technological assets for biopharmaceutical companies. For this, techniques from the field of research were used such as bibliographic search, document review, technology for the priority order of systems and technological assets in biopharmaceutical companies; in addition to Pareto analysis and Cause-Effect Diagram; applying the latter to equipment failures. Brainstorming work sessions were organized with the workers of the laboratories, maintenance department and the group of experts, yielding as the main conclusion of 8 actions to solve the problems of failure of the most critical assets and consequently the reduction of stops for this concept and its corresponding improvement in the general availability of the plant. [ABSTRACT FROM AUTHOR]

The development of financial technologies in modern conditions has contributed to the active use of digital financial instruments — cryptocurrencies — in international settlements. The availability of up-to-date information on digital currency volatility will help crypto market participants predict the consequences of their transactions. The purpose of this work is to construct a new measure of the volatility of financial assets, in particular, cryptocurrencies, the euro and the direct exchange rate of the ruble. In order to obtain this measure, an analysis of known volatility measures was carried out, requirements for the measure of volatility of a financial asset were formulated, and, as a result, the volatility of the main cryptocurrencies, the euro and the direct exchange rate of the ruble, was assessed by the levels of the time series of monthly quotations of these assets in the time interval from 1.01.2022 to 1.04.2023. The scientific novelty in the paper is a reasonable new measure of absolute volatility. The main conclusions of the study are: 1) the measure of absolute volatility constructed in this paper has the dimension of the asset value and measures the part of the asset value that is generated by uncertainty in the values of its profitability; 2) Bitcoin Cash is the most volatile cryptocurrency, Bitcoin has the least volatility among cryptocurrencies; 3) the volatility of the direct exchange rate of the ruble (the price of the US dollar in rubles) is about half the volatility of Bitcoin; 4) out of competition in terms of volatility is the euro quote (the euro price in dollars) — 10% in a year and a half.

At the present stage of development of global economic processes, intellectual assets play a special role as the main tool for monetizing the assets of enterprises in business and developing the economy in the country. In the context of the so-called new economy, cybernetic period, information age, every business owns intellectual assets, regardless of whether they have become separate into the economic and legal planes or not. Until recently, firms were rather sluggish in valuing these assets, often defining them as hidden business assets. Now, intellectual assets for business are quickly becoming the defining tools that allow you to distinguish your services and products from similar services and products of competitors. The challenge facing firms today is to develop an individual internal review plan for each service or product offered by the company, and integrating a new or an improved strategy for identifying intellectual assets into the overall business plan. In view of the above, in modern scientific thought, the need for a generalized definition of the concept of «intellectual asset», its classification and measurement methods, as well as the development of a taxonomy of this definition, is especially relevant. It is in this direction that conceptual, methodological, and practical difficulties arise. Thus, the aim of the article is to analyze the existing approaches to the concept of «intellectual asset» and generalize the essence of such approaches. In accordance with the set goal, a study of the theoretical foundations of the scientific category of «intellectual asset» has been carried out and based upon the findings, a generalized classification of intellectual assets has been presented. Based on the analysis of the results of both domestic and foreign studies, the importance of intellectual assets in creating competitive advantages for enterprises and their successful development is substantiated. In the process of conducting a scientific study, conceptual approaches to determining the essence of the concept of «intellectual asset» are analyzed, its classification is defined. It is found that each author gives his own understanding of the essence of this economic category. However, a review of sources does not provide an exhaustive understanding of the place of the term «intellectual asset» within the system of widely used terms: «intangible assets», «intellectual property», «nonmaterial assets». It is determined that all intellectual assets have a nonmaterial form, which is unique in nature and allows to provide economic benefits. A generalized classification of intellectual assets has been provided. It is determined that intellectual assets are an important element of the modern economy and play an important role in the competitiveness of enterprises and contribute to their successful development. Intellectual assets make it possible to increase the level of capitalization, and in the absence of sufficient financial resources and collateral, to provide the investor with additional guarantees of return on capital. That is, intellectual assets are a kind of reserves for future income. The main conclusions that can be drawn on the basis of this analysis are as follows: intellectual assets are nonmaterial assets that have value and can be identified; they are the basis of competitive advantages of enterprises and contribute to their successful development; intellectual assets can be classified according to various criteria, including the scope of use, the degree of clarity of definition and the degree of protection; for effective management of intellectual assets, it is necessary to develop a generalized definition of the concept of «intellectual asset», its classification and measurement methods, as well as to develop a taxonomy of this definition, since it is in this direction that conceptual, methodological, and practical difficulties arise. To improve the efficiency of intellectual assets management, enterprises need to: realize the importance of intellectual assets for their business; develop an intellectual asset management system that will include such elements; identification and valuation of intellectual assets; formation of a strategy for managing intellectual assets; development and implementation of measures to improve the efficiency of the use of intellectual assets; creation of a culture of intellectual asset management that will support its effective implementation.

Abstract Background Asset-based approaches (ABAs) tackle health inequalities by empowering people in more disadvantaged communities, or targeted populations, to better utilise pre-existing local community-based resources. Using existing resources supports individuals to better manage their own health and its determinants, potentially at low cost. Targeting individuals disengaged with traditional service delivery methods offers further potential for meaningful cost-savings, since these people often require costly care. Thus, improving prevention, and management, of ill-health in these groups may have considerable cost implications. Aim To systematically review the extent of current cost and economic evidence on ABAs, and methods used to develop it. Methods Search strategy terms encompassed: i) costing; ii) intervention detail; and iii) locality. Databases searched: Medline, CENTRAL and Wed of Science. Researchers screened 9,116 articles. Risk of bias was assessed using the Critical Appraisal Skills Programme (CASP) tool. Narrative synthesis summarised findings. Results Twelve papers met inclusion criteria, representing eleven different ABAs. Within studies, methods varied widely, not only in design and comparators, but also in terms of included costs and outcome measures. Studies suggested economic efficiency, but lack of suitable comparators made more definitive conclusions difficult. Conclusion Economic evidence around ABAs is limited. ABAs may be a promising way to engage underserved or minority groups, that may have lower net costs compared to alternative health and wellbeing improvement approaches. ABAs, an example of embedded services, suffer in the context of economic evaluation, which typically consider services as mutually exclusive alternatives. Economics of the surrounding services, mechanisms of information sharing, and collaboration underpin the success of assets and ABAs. The economic evidence, and evaluations in general, would benefit from increased context and detail to help ensure more nuanced and sophisticated understanding of the economics of ABAs. Further evidence is needed to reach conclusions about cost-effectiveness of ABAs.

Life Cycle Cost Analysis (LCCA) is a method used to determine the preservation costs required for an object, in this case, a bridge, throughout its service life. This method has been implemented in several advanced countries, including Japan. The LCCA calculation concept in Japan differs from those in other countries, as it involves a detailed segmentation of structural elements of bridges, making the model unique and highly detailed. This model is known as High-Precision Life Cycle Cost Analysis (HP-LCCA) and will be tested for application in Bridge Management Systems (BMS) in Indonesia. Implementing this model requires several adjustments, including aligning perceptions of visual inspection results and adapting the assessment concepts for each element based on research interpretations. Additionally, the difference between non-physical and physical condition assessment models presents a challenge for adopting this calculation model. The research shows a similar pattern and positive correlation between non-physical and physical assessment models. Furthermore, factors influencing LCC calculations include bridge age and the number of segments in structural elements. This research aims to provide optimal LCC calculations and facilitate their application in BMS in Indonesia.

The need for effective bridge asset management in Indonesia has become crucial. Currently, the number of bridge assets in Indonesia is continuously increasing, parallel to the rising budget allocations for infrastructure development in the road and bridge sectors to enhance regional connectivity more efficiently. This situation places demands on asset managers to work harder and possess expertise in bridge asset management. However, the reality reveals persistent issues related to the inability of bridge asset managers in various regions to manage their assets effectively. This raises the question of whether asset managers have the intention to implement asset management or what factors might drive their appeal to have an intention towards effective asset management. To address these questions, a survey was conducted involving asset managers and experts to evaluate the current state of bridge asset management in Indonesia. The research findings provide insights into the relationships among factors associated with bridge asset management, such as budget, data, policy, resources, and system, and the intentions of asset managers. The model's solutions show that data and system are anticipated to achieve effective and efficient implementation of bridge asset management. It is hoped that this research will assist asset managers in Indonesia in enhancing their intention towards better bridge asset management. [ABSTRACT FROM AUTHOR]

The article emphasizes that the activity of each enterprise presupposes the availability of means of production and appropriate material conditions, which are one of the most important elements of productive forces, as well as the main element of the material and technical base. It is noted that the key elements of management of fixed assets are organization, timely receipt and analysis of accounting and analytical information. The carried out analysis of scientific literature, normative legal acts along with generalization of scientific approaches to the essence of the concept of «fixed assets» made it possible to allocate the main features of fixed assets, namely: fixed assets are tangible (physical) assets that the enterprise uses to carry out its main activities and achieve its goals, they can be of different types; all sources indicate that fixed assets must be used for a long time (namely, more than one year or one operating cycle). In accounting, fixed assets are accounted for as assets and depreciate over their useful lives. It is found that the criteria for determining fixed assets exist in order to determine which assets can be included in this category in the accounting of an enterprise. The criteria for determining fixed assets are provided, namely: materiality – the asset must have a physical form and exist in the real world; means of labor – a fixed asset is an object that is used in the production process or for the provision of services; long-term use is expected – the fixed asset is planned to be used for more than one year. It is emphasized that such an approach to the criteria for determining fixed assets allows for correct accounting, evaluation of fixed assets of enterprise and reflection in the financial statements in accordance with the relevant accounting standards and norms.

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The explicit demand response (DR) is a key program for reinforcing the participation of end customers and making the most out of the potential of the smart grid. The DR is a key topic in the field of buildings to make use of the flexibility that they can offer. However, in order to guarantee the correct functionality of a DR system, it is fundamental to perform interoperability tests among the various components/actors. In this paper, we take into consideration the technological solutions suggested in the framework of the DRIMPAC project to enable the DR in buildings. We consider all actors/devices involved in order to reach the objective of executing a flexibility order by an asset. Following a structured interoperability testing methodology created by the Joint Research Centre, we perform interoperability tests regarding all critical links of the full chain of interacting actors to obtain the DR in buildings. The results show that the system functions properly and the benefits from the DR can be exploited. On the other hand, we provide a concrete example of how to apply the interoperability methodology in the field of testing the DR in buildings.

AbstractThis study examines households’ resilience to climate change and food insecurity in Ethiopia. The study was conducted in the Wolaita zone of the Southern Nations, Nationalities and Peoples Region (SNNPR). The article measured the resilience levels of Productive Safety Net Program (PSNP) beneficiary households against non-beneficiaries as a control group using Resilience Index Measurement and Analysis (RIMA). A random sample of 300 respondents were selected from the population of safety net beneficiary and non-beneficiary households in the study area each representing half of the sample. The study found that non-PSNP households have higher monthly per capita food expenditure than PSNP members, with a difference of 30%, indicating that they have better access to economic resources and opportunities. Additionally, non-PSNP households have higher resilience scores than PSNP members, with a difference of almost 0.1 point. The findings suggest that improving resilience through interventions such as asset-building, livelihood diversification, or social protection may have positive spillover effects on household food security and nutrition outcomes if targeted properly. The study also revealed important insights into the characteristics of households in the study area, including the prevalence of poverty and vulnerability, limited opportunities for non-farm employment, and high illiteracy rates, which have implications for policies aimed at reducing poverty and promoting sustainable livelihoods in rural areas of Ethiopia.

Knowing the right moment when an asset must be replaced is highly relevant to the economic efficiency of any industry. The main objective of this work was to determine the opportune moment to replace an asset, based on an economic approach, which allowed making the best decision between continuing to operate the asset and carrying out the corresponding maintenance actions, or opting for its replacement. For this, the method used was the calculation of the Replacement Profitability Index, which determines if it is necessary to replace the existing asset, or if it is better to wait one more year to proceed with the change. The investigation focused on a 200-ton refrigeration water chiller, from one of the Biocubafarma companies, essential equipment for the efficient production of medicines. The value obtained from the Replacement Profitability Index was 82.88%. This result allows us to conclude that it is economically feasible to replace this equipment with a new one, instead of keeping it in operation for longer. The Replacement Profitability Index constitutes a feasible economic model to assess the opportune moment of asset replacement. [ABSTRACT FROM AUTHOR]

The portrayal of sexuality in folktale course-books that are prescribed for secondary school learners in Zimbabwe is indeed a cause for concern. Not much attention, if any, has been given to exploring the portrayal of 'sexuality' especially in ChiShona prescribed course-books. This article qualitatively explored through content and discourse analysis the portrayal of 'sexuality' in folktales prescribed course-books based on an Afrocentric perspective of Unhu and Ubuntu. The study sought to determine whether course-books are an asset or a liability for the socialisation of learners of both genders especially at the critical adolescence stage of development. This undertaking assessed gender attributes, norms, values, and behaviour patterns proffered in school course-books. The examination of the 'sexuality' portrayed in these course-books was based on the assumption that education is value-laden. The gender value inherent in these course-books being a vaccine for the social ills like gender inequalities bedevilling Shona communities. The major finding was that the portrayal of 'sexuality' in the course-books analysed in this study shows that they are more of a liability. The article recommended a gender discourse that evaluates and critically analyses the gender portrayals in the course-books to avoid losing the gender equality milestones achieved so far in Zimbabwe. Contribution: The study examined sexuality sensibilities secondary school learners are exposed to through the authority of folktale prescribed course-books: Hodza's (1983) Ngano Dzamatambidzanwa and Fortune's (ed. 1983) Ngano Volume 4. It adopted the Afrocentric perspective of Unhu and Ubuntu to assess the impact of these instructional materials on the learners' socialisation processes. [ABSTRACT FROM AUTHOR]

This study examines households' resilience to climate change and food insecurity in Ethiopia. The study was conducted in the Wolaita zone of the Southern Nations, Nationalities and Peoples Region (SNNPR). The article measured the resilience levels of Productive Safety Net Program (PSNP) beneficiary households against non-beneficiaries as a control group using Resilience Index Measurement and Analysis (RIMA). A random sample of 300 respondents were selected from the population of safety net beneficiary and non-beneficiary households in the study area each representing half of the sample. The study found that non-PSNP households have higher monthly per capita food expenditure than PSNP members, with a difference of 30%, indicating that they have better access to economic resources and opportunities. Additionally, non-PSNP households have higher resilience scores than PSNP members, with a difference of almost 0.1 point. The findings suggest that improving resilience through interventions such as asset-building, livelihood diversification, or social protection may have positive spillover effects on household food security and nutrition outcomes if targeted properly. The study also revealed important insights into the characteristics of households in the study area, including the prevalence of poverty and vulnerability, limited opportunities for non-farm employment, and high illiteracy rates, which have implications for policies aimed at reducing poverty and promoting sustainable livelihoods in rural areas of Ethiopia. [ABSTRACT FROM AUTHOR]

In Edo State, taxation is a primary revenue-generating tool often used to finance most public projects. It is apt to state that most individuals residing in Edo State are into small, medium, and large-scale businesses. However, business owners in Edo State often evade and avoid tax payments for the following reasons; taxes leveled on citizens or companies are numerous, excessive tax rates, and others. Given this, several taxpayers in Edo State have not been able to remit tax due for several years and without the hope of remitting the same. It is concerning that this study tends to adopt a hybrid research methodology in exploring the process of localizing the Voluntary Assets and Income Declaration Scheme (VAIDS) policy. In order to curb tax evasion and avoidance and generate more revenue in Edo State. The study, therefore, found that there is a high level of tax evasion and avoidance and that localizing the VAIDS policy will help curtail incidences of tax evasion and avoidance. It was, therefore, recommended and concluded that localizing the voluntary asset and income declaration scheme in Edo State will be an appropriate tax tool for curbing tax evasion and avoidance and improving internally generated revenue.

Pressured by financial difficulties and the relatively low income from participating in the labour market, many seniors become insolvent. In this article, we analyze the financial situation facing Canadian seniors who have accessed the insolvency system due to a deterioration in their socio-economic and financial conditions, particularly since the 2008 economic crisis. Using federal statistical data, we observed that seniors who used the insolvency system during the recession period were more indebted than those who accessed it before, and less indebted than those who accessed it after the recession.

The terms cyber security and information security are often used interchangeably, both in the academic literature and by organizations. This article aimed to identify whether these terms can be used interchangeably, analyzing the differences between the terms, based on several definitions identified in scientific articles and books, as well as definitions presented by specialized organizations. The analysis consists in determining the keywords, that define the terms, based on which conclusions were made. It has been determined that information security places a strong emphasis on the protection of information, cyber security refers to all assets that are part of cyberspace, such as end devices (including IoT), network devices, communication media and information. Cybersecurity is an umbrella term that includes: electronic communications network and computer security, physical security, infrastructure security, personnel security, hardware and application security, business process security. Through the identified results, important contributions are made both for the academic environment, as well as for governmental and non-governmental organizations, for the understanding and correct use of terms, to reduce uncertainty and to correctly approach specialist terminology, because the field of security is increasingly important, the challenges are com.plex and diverse.

The need for effective bridge asset management in Indonesia has become crucial. Currently, the number of bridge assets in Indonesia is continuously increasing, parallel to the rising budget allocations for infrastructure development in the road and bridge sectors to enhance regional connectivity more efficiently. This situation places demands on asset managers to work harder and possess expertise in bridge asset management. However, the reality reveals persistent issues related to the inability of bridge asset managers in various regions to manage their assets effectively. This raises the question of whether asset managers have the intention to implement asset management or what factors might drive their appeal to have an intention towards effective asset management. To address these questions, a survey was conducted involving asset managers and experts to evaluate the current state of bridge asset management in Indonesia. The research findings provide insights into the relationships among factors associated with bridge asset management, such as budget, data, policy, resources, and system, and the intentions of asset managers. The model’s solutions show that data and system are anticipated to achieve effective and efficient implementation of bridge asset management. It is hoped that this research will assist asset managers in Indonesia in enhancing their intention towards better bridge asset management.

Concerns over valuation accuracy and variance cannot be over-flogged, given the somewhat fluid nature of these concepts. It is however, more apt to dig into their fundamental causative factors. This paper realizes that specialist valuer or appraiser has a chain of sequential tasks anchored on his distinguishing competencies. At the heart of this is sufficient knowledge of the attributes of his subject of valuation. Twenty-two (22) Nigerian valuers based within Lagos Metropolis were made to carry out valuation assessment of selected landed and non-landed property assets and were also examined on their perception of the adequacy of their acquired Body of Knowledge (BOK) relevant to each asset category. The variation/dispersion in their valuations is revealed by the Standard Deviation of the distribution, for Landed Property, being 7.77 while that of Non-Landed Property is 32.24; By employing the 10% maximum variation rule of Glover (1985), 9% of the valuers fall outside the limit in respect of Landed Property whereas, the figure rose to 64% for Non-Landed Property assets. This is indicative of remarkably higher internal inconsistencies among respondent valuers on Non-Landed Property Assets. Multiple regression analysis of the results indicated that all the adaptive knowledge variables exert positive influence on valuer’s competence in valuation of both Landed Property and Non-Landed Property Assets. In view of these findings, there is urgent need to review and expand underlying curriculum for training prospective valuers towards aligning theory with practice and enhance their competence across property types.

The article tries to summarize today’s theoretical and methodological approaches to upgrading the process of working asset management with special stress on description of the finance management systems at production corporations in the Russian Federation. The author used results of academic developments by experts in the field of finance management and adjoining subjects, such as analysis of economic activity, business-planning, accounting, investment management, HR management, stock-taking and control, finance and credit and economic analysis. After studying academic works by present days’ authors the outcome of developing modified methodology for working asset management was presented. The author identified 7 stages starting with stock rationalization and finishing with development and implementation of recommendations aimed at sales increase. The article described types of working asset finance sources in companies and provides methodology of ranging systems of stimulating immobilized funds.

The quest for parsimonious models has been a key objective in asset pricing. However, there appears to be no consensus on the most successful asset pricing strategy in the literature, especially for the South African Market. Using financial statements from January 2000 to December 2015, this article explores how market anomalies affect the performance of securities in the Johannesburg Stock Exchange's (JSE's) resources, industrial, and finance sectors. We investigated the efficacy of several asset pricing models and their capacity to account for market anomalies in the JSE's resources, industrial, and financial sectors, as well as the applicability of the Fama and French five-factor model. The study used multiple regression techniques and applied stationarity and cointegration methods to ensure robust results. Results also suggest that when the FF5FM is implemented, there is statistical significance at the 10% level for the CMA in the resources sector as the value factor disappears. The FF5FM results in the industrial sector show a significance level of 5% in the SMB. The financial sector seems to have the majority of the style-based risk factors as the SMB is positively significant at a 5% level, the HML is significant at a 1% level, and the CMA is negatively significant at a 10% level of significance. The results suggest that the Carhart Four Factor model is the best to use in all market conditions. Results also show that value becomes redundant in a bullish market, but the opposite holds in a bearish market for a model with operating profitably and investing factors. These findings highlight the necessity for investors to determine which investment risk elements produce abnormal returns in both bearish and bullish market circumstances before investing. [ABSTRACT FROM AUTHOR]

The portrayal of sexuality in folktale course-books that are prescribed for secondary school learners in Zimbabwe is indeed a cause for concern. Not much attention, if any, has been given to exploring the portrayal of ‘sexuality’ especially in ChiShona prescribed course-books. This article qualitatively explored through content and discourse analysis the portrayal of ‘sexuality’ in folktales prescribed course-books based on an Afrocentric perspective of Unhu and Ubuntu. The study sought to determine whether course-books are an asset or a liability for the socialisation of learners of both genders especially at the critical adolescence stage of development. This undertaking assessed gender attributes, norms, values, and behaviour patterns proffered in school course-books. The examination of the ‘sexuality’ portrayed in these course-books was based on the assumption that education is value-laden. The gender value inherent in these course-books being a vaccine for the social ills like gender inequalities bedevilling Shona communities. The major finding was that the portrayal of ‘sexuality’ in the course-books analysed in this study shows that they are more of a liability. The article recommended a gender discourse that evaluates and critically analyses the gender portrayals in the course-books to avoid losing the gender equality milestones achieved so far in Zimbabwe. Contribution: The study examined sexuality sensibilities secondary school learners are exposed to through the authority of folktale prescribed course-books: Hodza’s (1983) Ngano Dzamatambidzanwa and Fortune’s (ed. 1983) Ngano Volume 4. It adopted the Afrocentric perspective of Unhu and Ubuntu to assess the impact of these instructional materials on the learners’ socialisation processes.

Both regulators and policymakers are now very interested on the hazy relationship between diversification (income, asset, and fund) and bank stability, which remains elusive. This is also unknown how the diversification affects the stability of financial organizations. This study focuses on diversification, country governance index, bank profitability, and its effect on the stability of banks. With the study period of the dataset from 2012 to 2021, a fixed-effect panel data regression analysis is conducted utilizing a collection of 10 MENA countries: Bahrain, Egypt, Jordan, Kuwait, Oman, Qatar, Saudi Arabia, Sudan, Turkey, and the United Arab Emirates. The study reveals that asset and fund diversification may have a negative impact on bank stability, while income diversification may lead to greater stability. Additionally, the research suggests that a stronger country governance index and higher net interest margin are linked to increased bank stability in the 10 MENA countries analyzed. In summary, stronger governance and profitability can contribute to the overall stability of the banking sector in these regions.

In the "life" of a company it happens that periods less favorable appear so that, sometimes, the respective company dissolution may occur involving the patrimony liquidation. Such activity requires going through several stages which consist in turning the company assets into active capital and the payment of all the debts and, should something remain, such excess will be divided among the shareholders. But there is a fact which should not be omitted, i.e. turning the patrimonial goods into active capital is not an easy activity as it may happen that the capitalization of such assets may be done at the liquidation value and not at the market value, that is a decreased value which may be much lower than the market value. And then, the asset value could be less than the liabilities value which means that the shareholders, instead of receiving money subsequent to the patrimony liquidation, would have to complete the amounts necessary to the full liquidation of the respective company's liabilities. Preferably, one should not reach such a situation. [ABSTRACT FROM AUTHOR]

Any natural or legal person has a heritage, i.e. a set of rights and obligations that are assessable in money or in other words, with economic value. The rights, obligations and goods to which they refer may be considered individually or as a legal universality belonging to a person. The goods are, without any doubt, the basis of the social wealth of any country and any society. The economic relations are mostly the relations about certain goods. Once they have acquired a legal form, they do not change their content, keeping the same object - goods. Therefore, the correct reflection of the place and role of goods in social relations is essential for the efficient management of the country's economy.According to the unanimous opinion of the legislator, theorists and practitioners, goods are one of the main objects of civil law. Thus, this article represents a synthesis that analyzes the notion of goods, as well as their classification and importance in the new regulation of the Republic of Moldova’s Civil Code. This research is also important due to the fact that the new changes are related to some categories of new goods, but also the completion of the existing ones, which were not found in the previous rules, but which were introduced due to the development of new social relations and new categories of goods that have appeared in our society.

Real estate is one of the basic assets of functioning of the territorial community. However, due to improper activity or inaction of local self-government bodies, it remains only a nominal asset of the administrative-territorial unit and does not contribute to increasing the financial capacity of the territorial community. The article is aimed at identifying and suggesting possible ways to transform real estate into a source of increasing the financial capacity of the territorial community. In the course of the study, the extant obstacles were highlighted, including corruption schemes that cause local budgets to lose revenues from rent and alienation of communal property. It is noted the need to intensify the activities of local self-government bodies in the direction of inventory of all communal real estate, to establish its market value and increase the transparency of operations for the provision of communal real estate for rent. The possibility of development of municipal rental housing in large cities is considered. Special attention is paid to the real estate, which is privately owned as a quasi-asset of the territorial community, which ensures revenues to the local budget in the form of the tax on a real estate other than the land plot. The analysis of changes in the situation of the real estate market in 2020-2021, which indirectly affect the filling of local budgets with proceeds from the tax on a real estate other than the land plot, was carried out. The possible ways to increase the financial capacity of territorial communities by strengthening the role of communal and private real estate within the assets of the territorial community are identified, suggested, and substantiated.

Pakuniran village is one the villages in the maesan sub-district. In this village there are many potentials the have not been considered one of which is the low quality of knowledge resources, the level of education and the problem of economic factors. This study uses quantitative research methods with guildelines ABCD (asset based community development). Not only stop here, we also use analysis Eksploratori to form the variable in the village. Direction for improvement have also been mapped so that potential utilization between hamlets can participate and totality. Desa Pakuniran merupakan salah satu desa yang ada di kecamatan maesan. Di desa ini banyak po-tensi yang belum diperhatikan salah satunya adalah rendahnya kualitas sumber daya pengetahuan, tingkat pendidikan dan masalah faktor ekonomi. Penelitianini menggunakan metode penelitian kualitatifdengan model pengabdian ABCD (asset based community development). Tidak hanya ber-henti sampai disini, penulisjuga menggunakan analisis Eksploratori untuk membentuk variabel yang ada di desa tersebut. Arah perbaikan juga telah dipetakan agar pemanfaatan potensi antar dusun dapat berpartisipasi dan totalitas.

Market economy develops very fast in current conditions, which fosters the growth in the number of goods and services of one product group. It helps avoid monopoly, but at the same time it makes customer choice more difficult as they get lost in the vast number of similar offers. This problem can be resolved by branding, i. e. proving product with the brand, a set of tangible and intangible values that can identify and differentiate product and impact customer choice. It is the product itself, its trade mark and other visual and physical components, its surrounding halo and relations between the company and the buyer. Successful branding gives an opportunity to get a trusted audience and retain it even in unstable economic conditions and it can prepare the ground for business extension and cut costs in new product and service promotion. Brand development can have a positive impact on investors’ loyalty, financial quarters, workers and mass media, that is why the brand is often perceived as a valuable asset of the company. The article specifies the notion of brand and branding, identifies stages of the brand life cycle and marketing tasks typical of each stage. The first and fundamental stage of brand development is positioning. Positioning is a product place on market. To build positioning tactics it is important to identify the current and desirable position of the brand and develop brand strategy. Varieties of brand positions are shown. The essence of mission, vision and value of brand is revealed. Specificity of brand identification is described: development of outer attributes that personify its individuality (name, slogan, logotype, package, design and company style). Identification can pass on to customer the precise information about the brand notion. Apart from this benefits of branding are shown for different target groups. Findings of the research supplement the existing theoretical and methodological approaches to brand development and positioning in conditions of uncertain business environment.

Flooding is New Zealand's most frequent natural hazard, responsible for the highest number of declared civil defence emergencies and greatest regular economic loss. Stopbanks (levees) perform a critical flood protection function in all regions of the country. However, there have been limited and inconsistent records on the location and physical attributes of these stopbanks at a national level. Through collaboration with regional government representatives, we provide the first standardised national inventory of stopbanks, the New Zealand Inventory of Stopbanks (NZIS). The NZIS provides a standardised geospatial overview of New Zealand's 5284 km long stopbank network, enabling spatial reviews and comparisons of flood protection characteristics at national and regional scales. Around 64% of New Zealand's total stopbank length is situated within five regions (Canterbury, Waikato, Southland, Manawatu-Whanganui and Bay of Plenty), while the nation's most densely population region, Auckland, accounts for just 1.9% of the total national stopbank length. Our research uses the NZIS geospatial dataset to conduct a preliminary exposure assessment of New Zealand's stopbank network to seismic and co-seismic hazards; including proximity to known active earthquake faults, ground shaking intensities and susceptibility to liquefaction and landslides. Preliminary exposure assessments provide an example of how the NZIS can be adopted and applied. [ABSTRACT FROM AUTHOR]

Banking risk management is considered weak compared to rapid changes in financial markets. In light of the recent global financial crisis, banking risk management has become a significant concern of banking regulators and government agencies. This work aims to build a model for assessing banking risks. The primary study method is economic–mathematical modeling based on the standardized model of the Basel Committee for Operational Risk Management, the modified CAPM model, and the model developed by Shapiro and Cornell for currency risk management. The information base was the financial statements of Bank Credit Agricole (Poland). As a result, an economic–mathematical model is built, which is the optimal combination of operational, currency, and credit risk management models. This model calculates the optimal values of bank balance sheet items, which allows for making the right management decisions. It allowed adjusting the value of the bank profit by 3.6 million US dollars. In conclusion, considering the results of banking risk modeling, the need to build a strategy for the bank's development is determined. [ABSTRACT FROM AUTHOR]

Dopamine transporter (DAT) is involved in dopamine (DA) reuptake in presynaptic terminals. Deletion of DAT results in a hyperdopaminergic KO-rat phenotype. To conduct our studies in heterozygous DAT rats, several pedigree lines were created, with known derivation of the allele (i.e., maternal or paternal). Our purpose was to elucidate the role of parental origin rather than maternal care, assessing if maternal maltreatments generated sequelae in female offspring. In the first experiment, female rats and their pups were observed during postnatal lactation. Control dams were WT and heterozygous ones were MAT (but K-MAT, with previous experience of early maltreatment by their KO adoptive dams). WT dams were highly attracted to their offspring (predictably, they spent a lot of time licking their pups); in contrast, K-MAT dams showed strangely comparable levels of caring for their pups and exploring the environment. Subsequently, peculiar features of the circadian cycle were found in adolescent rats with different epigenotypes (WT, MUX = offspring of MAT father, MIK = offspring of K-MAT dam). The MIK epigenotype produced locomotor hyperactivity also during resting hours, well above typical values. The MUX epigenotype, on the other hand, was less active and presented a depression-like profile. This study is unique: maltreatment was generated in a spontaneous way from a DAT-KO mother to offspring. We highlight how future studies will address separate contributions by genotype and upbringing. In conclusion, paternal-allele asset generates sequelae diametrically opposed to the inheritance of early maternal trauma. [ABSTRACT FROM AUTHOR]

Investment in REITs has become significant in recent years due to the stability and sustainable performance of the investment. A study on the management perspective is very important but this perspective is very limited. Asset management will derive from the profit optimization of the investment. Therefore, it is important to assess asset management strategies to ensure the sustainable performance of the assets. This paper aims to assess asset management strategies among matured REIT companies in developed countries in comparison with Malaysian REIT companies from the perspective of the managers. This research employed qualitative analyses by using content analysis techniques. A total of 41 REIT companies from the United States (US), Japan, Singapore, Australia and Malaysia were assessed. The analyses focused on the similarities and differences between the strategy framework identified in the literature review and the strategies adopted by global REITs and Malaysian REITs under review. The study will enable all REIT stakeholders to become well-informed on global REIT asset management that will derive the maximum profit from the investment. The success of developed countries’ REITs will provide guidelines for Malaysian REITs to adopt the best practice of strategic asset management from REITs in mature markets. Furthermore, this study is one of few papers that have discussed the issue of strategic property investment, particularly focusing on REITs.

Relevance of research topic. The need to improve the governance system of forest resources and forest use in accordance with the governance model chosen by the regulator is permanent, which leads to the development of appropriate scientific principles to support governance decisions on the choice of such a model in the newest economic conditions. Formulation of the problem. Substantiation and choice by the regulator of the forest resources governance models require identification of features peculiar to the newest governance models for realization of balance of nature use for the purposes of sustainable development. Analysis of recent research and publications. The results of in-depth research of traditional forest resources governance models in the post-Soviet countries are widely known, there are a large number of publications covering some problematic aspects of governance in modern domestic forestry. Selection of unexplored parts of the general problem. A systematic approach to the study of theoretical and methodological principles of forestry economics for governance has not been formed. Setting the task, the purpose of the study. The purpose of the study is to characterize the features of the forest resources governance models of the newest type - progressive and innovative. Objectives of the study: based on the analysis of the nature use governance model to determine the content of forest resources governance models of the newest type; to analyze the features of progressive and innovative forest resources governance models; identify the potential application of regulatory instruments within each model. Research methodology. The theoretical and methodological basis of scientific research are the fundamental provisions of modern economic theory, economics of natural resources uses, institutional economics, welfare theories, as well as governance and management, the concept of sustainable development. A set of general scientific and special research methods is used, in particular, a systematic approach, a dialectical method of cognition, abstraction, analysis and synthesis, comparison. Presentation of the main material (results of work). Differences in the newest forest resources governance models on the basis of the analysis of separate components of model of balanced nature use are considered. The features of progressive and innovative forest resources governance models are determined and analyzed. The content of the categories of forests and wood resources as assets in the System of Environmental-Economic Accounting, the completeness of their consideration in governance decisions on forests and forest resources is considered as the main factor in differentiating the studied forest resources governance models. The field of application of results. The results of the study can be implemented in the field of forestry economics and public administration for the use, reproduction and protection of forest resources. Conclusions according to the article. Differences in the studied forest resources governance models based on the analysis of individual components-subsystems in the structure of the model of balanced nature use are due to the hierarchy and evolution of socio-economic system, innovative model is considered a higher order model compared to progressive.

Abstract Flooding is New Zealand's most frequent natural hazard, responsible for the highest number of declared civil defence emergencies and greatest regular economic loss. Stopbanks (levees) perform a critical flood protection function in all regions of the country. However, there have been limited and inconsistent records on the location and physical attributes of these stopbanks at a national level. Through collaboration with regional government representatives, we provide the first standardised national inventory of stopbanks, the New Zealand Inventory of Stopbanks (NZIS). The NZIS provides a standardised geospatial overview of New Zealand's 5284 km long stopbank network, enabling spatial reviews and comparisons of flood protection characteristics at national and regional scales. Around 64% of New Zealand's total stopbank length is situated within five regions (Canterbury, Waikato, Southland, Manawatū‐Whanganui and Bay of Plenty), while the nation's most densely population region, Auckland, accounts for just 1.9% of the total national stopbank length. Our research uses the NZIS geospatial dataset to conduct a preliminary exposure assessment of New Zealand's stopbank network to seismic and co‐seismic hazards; including proximity to known active earthquake faults, ground shaking intensities and susceptibility to liquefaction and landslides. Preliminary exposure assessments provide an example of how the NZIS can be adopted and applied.

Capital has been a major cause of concern amongst entrepreneurs across the globe. Not everyone enters the professional setting with a bag full of money, neither did the Ambani’s nor did the TATA group. It was not just investments into fruitbearing funds but also loans that have made them superpowers in the market, today. A loan requires one to offer collateral against the principal amount, this collateral is often referred to as security in common parlance. We most often offer tangible assets such as gold, land, car, etc. as security, however, can an intangible asset such as intellectual property also be offered as bank security? This question is dealt with at length by the authors while discussing the legal discourse in India and other developed countries.The authors have collected insights from theearlier cases where intellectual property was offered as security (more specifically as collateral) and analyzed its legal implications in the long run. [ABSTRACT FROM AUTHOR]

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Knowing the moment when an asset must be replaced has a great relevance for the good economic health of any business, for this reason, the main goal of this paper is to define the opportune moment of replacement the assets, supported by an economic approach. The Replacement Profitability Index was used, this index means what percentage of the investment is pay back every year, by replacing an asset, it allows to take the best solution when is necessary to decide between continuing the exploitation of the asset and carry out the corresponding maintenance actions, or replace it in whole, or in part. The calculation of this index measures the economic advantage of doing the replacement just now, instead of postponing it for one more year. This investigation analyzed the possible replacement of the current Kholer 500 kW main generator set in an electric power generation system of canned tuna industry. Finally, it was concluded that the current main generator set should be replaced by the proposed one, because the Replacement Profitability Index was 14,96 percent per year, this value justifies the replacement. [ABSTRACT FROM AUTHOR]

Objective: to appraise the declaration of the Torre del Reloj as an asset of cultural interest in 2003, established by Title II, Article 6 (Decree 763), and the Guidelines on Inventories of Immovable Cultural Assets developed by the Ministry of Culture, Colombia (2005) by designing a criteria evaluation matrix. Methodology: a mixed, applied, descriptive and documentary methodology was used and structured from the analytical and synthetic methods. Literature and document review as theoretical support were used as data collection techniques as well as interviews to key actors and field work. Results: as a relevant finding, this Asset of Cultural Interest (BIC) exhibited a high compliance with respect to the weighting of the criteria and values under study. The form and appropriation criteria and the aesthetic value scored the highest average values due to the city's influence of Republican style and followed by the socio-cultural context and the symbolic value criteria. Conclusions: the importance of the valuation and significance of assets of cultural interest is reassured and it contributes to the city's asset's recognition, conservation and preservation through its meaning transcendence and strengthening of citizen's memory, roots and sociocultural imaginations. [ABSTRACT FROM AUTHOR]

This paper explores asset based approaches in the support, protection and empowerment for learners in Child Headed Households (CHH) in the context of parental migration in Zimbabwe. Left-behind children in the context of parental labour migration are perceived to be disadvantaged in terms of healthy behaviours and psychosocial functioning because of parental absence. It therefore becomes critical that education and community stakeholder organisations explore the environment of CHH learners in the scope of Ubuntu with the objective of establishing sustainable, roots-driven interventions. This study followed the qualitative research approach and data was collected through a focus group discussion organised, as an information sharing session. Six purposively selected learners in CHH arrangements and seven key community informants from a secondary school in the Shurugwi district of Zimbabwe, informed the study. The study revealed that the optimal utilisation of available environmental assets, capacities and skills that are rooted in culture goes a long way in building resilience. This in turn becomes an important mediating resource in improving the wellbeing and educational experiences of left behind children in Zimbabwe. The understanding is that parents will continue to be absent, hence, harnessing the best out of their circumstances is cardinal in building sustainable support. [ABSTRACT FROM AUTHOR]

This article addresses issues related to recognition, evaluation and reflection in accounting cryptocurrency in accordance with IFRS. Should be noted, that there is currently no specific IFRS standard that would disclose these issues. The article also discusses the debatable issues of recognition in the accounting of crypto-currencies. However, this article discusses the possibility of recognizing cryptocurrency as an asset and the way of application of IFRS for evaluation and recording of the cryptocurrencies. In this situation, it becomes necessary at the regulatory level to consolidate the rules for accounting for cryptocurrencies. This can be done in various ways, for example: to introduce additions to a number of International financial reporting standards, or to elaborate a separate IFRS that would disclose the features of accounting for cryptocurrencies.