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Liquidity is critical for a healthy and thriving blockchain ecosystem, enabling value exchange between participants. However, achieving unified liquidity across heterogeneous blockchain platforms remains challenging due to disparities in architecture, virtual machines, and asset management logic. These disparities force assets to be wrapped into other formats to ensure compatibility with underlying systems, thus fragmenting liquidity into multiple pools. This paper proposes LiquiSpell, a novel protocol that aims to unify liquidity across multiple parachains within the Polkadot ecosystem. By leveraging the cross-chain message passing (XCMP), LiquiSpell introduces the concept of a universal transaction that can be constructed to be compatible with any parachain, regardless of its underlying architecture or asset management pallet. This approach overcomes the obstacles posed by the diverse nature of parachains, enabling seamless asset sharing and enhancing cross-chain interoperability. The proposed solution mitigates liquidity fragmentation within the Polkadot ecosystem. It presents a framework that can be extended to other multichain environments outside Polkadot. Ultimately, LiquiSpell aims to foster a thriving ecosystem by facilitating the introduction of new assets and increasing overall liquidity, thereby driving innovation and adoption within the decentralized finance (DeFi) landscape. [ABSTRACT FROM AUTHOR]

The paper discusses how personal data is a crucial resource in the digital age. It explores the complex nature of the economic valorisation of personal data. Recent discussions have focused on the commodification and profit generation from personal data and its role as an asset and a source of rent. Property rights play a significant but contradictory role in each of these cases. From a technical standpoint, personal data does not fall under traditional ownership rights protected by intellectual property laws. It is neither an artistic work covered by copyright nor an outcome of financial investment that could be protected by patents. Instead, the paper focuses on the role of personal data in the capitalist mode of production and digital monopoly conditions. It aims to analyse the successive transformations of everyday activities into machine-readable objects, de facto property, assets, and elements of monopoly capital. [ABSTRACT FROM AUTHOR]

‘If buying isn’t owning, then piracy isn’t stealing,’ is a common refrain on the internet. With this in mind, the article delves into the landscape of property rights concerning digital assets, debunks common misconceptions and clarifies their legal position in the evolving economy. Through an analysis of their intangible nature, the article argues that digital assets are more akin to intellectual property than to tangible assets. Drawing on a spectrum of case law recognising digital assets as objects of property rights, it examines property law in various legal systems, ranging from common law jurisdictions such as the United States, the United Kingdom and New Zealand, to civil law systems such as Germany, China and Poland. It also explores the notion of digital assets as contractual claims and navigates the complexities of conflicts of laws, advocating for a universal framework to protect digital property and data ownership beyond the realm of Non-Fungible Tokens (NFTs). [ABSTRACT FROM AUTHOR]

While undocu/DACAmented students face many challenges in higher education, their lives demonstrate a tremendous amount of motivation, resilience, commitment, and perseverance. The literature on undocumented students has indicated that these students bring a vast array of assets to college – assets that can be used to improve the campus and the experiences of undocu/DACAmented individuals. However, undocu/DACAmented student assets are often undervalued. In this critical qualitative study of testimonios with 15 undocu/DACAmented Latinx collegians, we examine how institutions utilize, underutilize, or exploit these students' assets to ask at what point acknowledging and recognizing students' assets turns into exploiting them. Our findings revealed these collegians hold myriad assets and institutions responded to those assets by sometimes acknowledging and rewarding them, failing to acknowledge these assets, or exploiting them. Recommendations for equitable and ethical recognition and collaboration with undocu/DACAmented collegians are provided. [ABSTRACT FROM AUTHOR]

This study explores demand-side stories of democratic backsliding among citizens. We argue that individual job insecurity is associated with higher levels of support for strong leaders who are not committed to being subject to legislative checks and balances. Furthermore, we contend that this relationship is mitigated by higher asset levels and household income. In our analysis of Korea, we utilize data from the 2018 World Values Survey and the 2021 Korean General Social Survey. These results provide robust evidence for this hypothesis. Specifically, we find that assets as private alternatives to the welfare state moderate the effect of job insecurity on public support for undemocratic leaders. The findings from the Korean case have implications that can be generalized: enhancing job security and expanding public welfare provisions could bolster citizens' democratic attitudes and behaviours. [ABSTRACT FROM AUTHOR]

The purpose of this research is to explore and summarize aspects of the current state and development trends in Albania's banking sector. The analysis shows that the banking system dominates the country's financial landscape, while the securities market remains nascent. Adverse inflationary dynamics are also observed. The research demonstrates dependencies between key banking indicators like non-performing loans, capital adequacy ratio and money supply on economic factors. The prospects for Albania's banking sector are challenged by the volatile global economy, however promoting lending, improving asset quality and supporting businesses can help establish stability. Expanding the securities market can also assist banking sector growth. The practical significance is that the identified trends and relationships can inform policy decisions to facilitate robust banking sector performance. [ABSTRACT FROM AUTHOR]

With the growing use of digital technologies, data have become core to many organizations' decisions, with its value widely acknowledged across public and private sectors. Yet few comprehensive empirical approaches to establishing the value of data exist, and there is no consensus about which methods should be applied to specific data types or purposes. This paper examines a range of data valuation methodologies proposed in the existing literature. We propose a typology linking methods to different data types and purposes. [ABSTRACT FROM AUTHOR]

This study aims to analyze the Implementation of Financial Ratios to Assess the Financial Performance of Banking Companies Listed on the IDX. The approach in this study is to use a quantitative approach, and based on its objectives, this type of research is causal, namely research that explains the effect of an independent variable on the dependent variable. Independent variables in this study include Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Net Interest Margin (NIM), Operating Expenses on Operating Income (BOPO), Finance to Deposit Ratio (FDR) and for the dependent variable in this study is Financial Performance projected by Return On Asset (ROA). The population of this study are banking companies listed on the Indonesia Stock Exchange which amounted to 44. The sample determination procedure uses a non-probability sampling method in the form of purposive sampling, which is a sampling technique with certain considerations. The considerations taken are banks that are included in the 6 banks with the largest profit achievements in 2018. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The development of agro-industrial complex is important for ensuring national food security and national health. The development of rural areas is subject to the development of agriculture and local infrastructure, as well as the availability of various services. This study selected 15 indicators in 2021 to analyze the employment and development levels in rural areas of 71 regions of the Russian Federation using the analytical grouping method. The results indicated that 20 regions (Group 1) had the highest percentage of rural population (33.10%). The percentage of population engaged in agriculture had the highest value (12.40%) in 31 regions (Group 2). Moreover, 20 regions (Group 3) had the highest investments in fixed assets at the expense of municipal budget (11.80 USD/person). Increasing the investments in fixed assets carried out from the budget of the municipality can improve the employment level in rural areas. Then, we used cluster analysis to divide 14 regions of the Volga Federal District in the Russian Federation into 3 clusters. Cluster 1 covered Kirov Region and Republic of Mari El; Cluster 2 included Ulyanovsk Region, Saratov Region, Nizhny Novgorod Region, Perm Territory, Orenburg Region, Chuvash Region, and Republic of Mordovia; and Cluster 3 contained Republic of Tatarstan, Samara Region, Udmurtian Republic, Penza Region, and Republic of Bashkortostan. Results indicated that the 2 regions of Cluster 1 need to increase the availability of resources and natural gas and improve the investment attractiveness of rural areas. The 7 regions of Cluster 2 needed to develop infrastructure, public services, and agricultural production. We found the highest employment level in rural areas, the largest investments in fixed assets at the expense of municipal budget, the largest residential building area per 10,000 persons, and the largest individual residential building area in the 5 regions of Cluster 3. This study makes it possible to draw up a comprehensive regional development program and proves the need for the development of rural areas, which is especially important for the sustainable development of the Russian Federation. [ABSTRACT FROM AUTHOR]

In recent years, there has been a consensus in the public-political sphere of the Republic of Moldova regarding the fact, that institutional reconstruction of the judiciary is the main task and necessary precondition for the successful establishing of the rule of law. In the context of the determination of the Republic of Moldova to join European Union and due to a lack of trust in the justice professionals, the country engaged in an extraordinary evaluation of judges, supported by foreign partners and civil society. One of the major objectives of this reformative measure is to strengthen integrity and accountability of judges and restore confidence in national courts. This study aims to analyze premises of the extraordinary evaluation of judges, the concept of vetting process of Moldova as an institutional measure, take a closer look at the main steps in initiating and adapting the vetting process as a mechanism of verifying the integrity of judges. At the same time, the presented paper reviews international example of ongoing process of judicial vetting in Albania, and the institutional model used there.

In this essay, I argue that Christophers’ description of asset-manager society is best characterized by a logic of ‘acquire and extract’. I build on his insights to delve into the less-explored world of emancipatory alternatives. I argue for radical transformations – what I term ‘democratic ruptures’ – that shift the investment logic of asset managers toward one of ‘build and nourish’. With insights from the failure to establish economic democracy over large pools of finance by unions in the postwar period, I argue that the crucial missing ingredient in the social and ecological disaster of asset-manager society today is democracy. I conclude with a radical reimagining of financial democracy for the twenty-first century.

Brett Christophers’ Our Lives in Their Portfolios documents the rising dominance of asset managers in tangible assets that matter to society, such as housing and infrastructure. He rightly describes the social harm of asset managers who focus on short-term wealth extraction from assets that require long-term investment. Where Christophers focuses less is on another structural question raised: why are the financial assets of working people in public and union pension funds managed by these extractive asset managers in the first place? How do we take our lives out of their portfolios?

The relevance of the topic is due to the increasing influence of Specialized Financial Companies in connection with the constant development of the investment market and the increasing need of society in innovative products, taking into account the lack of research in the Russian science and expert community. It should also be noted that Specialized Financial Societies are becoming an increasingly interesting instrument both abroad and in Russian corporate law, especially in view of the forthcoming “tax reform” in 2025. The purpose of the study is to summarize the opinions of the expert-scientific community and dive into the legislation and law enforcement practice of foreign jurisdictions in order to identify positive aspects of regulation, gaps in the current Russian legislation and problems in legal regulation. Materials and methods. The research was based on the following methods: factual method, in the form of analysis of the current legislation of Russia; comparative-legal method, allowing to evaluate the institution of Specialised Financial Companies from the point of view of approaches applied in various foreign jurisdictions; method of analysis and generalisation of materials in official Internet resources. The result of the study is the identification of shortcomings in legal regulation, systematization of distinctive features of Specialized Financial Companies, identification of their advantages over other corporations, analysis of examples of the use of Specialized Financial Companies (SPV) in foreign countries, determination of their role and functions in the economy.

Companies try to survive and gain competitive advantage by leveraging their innovation capabilities, which need to be more accurately measured through company annual reports to provide valuable insights for investors and stakeholders. The study aims to analyze how innovation capability can be understood using innovative textual analysis based on linguistic cues to assess the level of a company’s innovation capability using secondary data from companies’ annual reports and then validated by empirical tests. The study surveyed 30 companies listed on the Indonesian Stock Exchange from various sectors and industries and applied panel data regression with a five-year time series (2018–2022). Innovation capability was an independent variable, measured by textual analysis approach, and return on assets (ROA) and return on equity (ROE) were dependent variables. Descriptive statistics showed no significant differences in innovation capability, ROA, and ROE across sectors. Correlation analysis revealed no significant association between company age and these variables. Panel data regression confirmed that innovation capability positively influences ROA (p-value 0.078) and ROE (p-value 0.035). Notably, the impact of innovation capability on ROA increased during and after the COVID-19 pandemic, highlighting its growing importance in financial performance during challenging times.

The full-scale military invasion significantly affected the operation of the agricultural sector of the Ukrainian economy, in particular, the management of the assets of business entities. New challenges and threats have appeared related to the destruction of property, its occupation, theft, change in value or write-off. Accordingly, this requires adapting methodical approaches to accounting for the property of agricultural enterprises to the new economic conditions. The article's purpose is to reveal methodical approaches to the accounting of the property of agricultural enterprises, which will ensure the reliability, transparency, relevance and quality of accounting information in martial law conditions. Also, the research aims to identify key models of property accounting in the agricultural sector during the war. The authors analyze the existing legal framework aimed at regulating issues related to the control over property under martial law. Possible models of recognition/termination of accounting of property damaged due to hostilities, stolen or located in temporarily occupied territories, and which are aimed at ensuring proper accounting, control and management of property in martial law conditions, were identified. The key models of recognition and accounting of property (non-current assets, capital investments and stocks) are highlighted depending on the consequences of military actions, which demonstrate how various management decisions made by the management of the enterprise in martial law conditions affect the status of assets. Such models emphasize the importance of implementing a clear and transparent accounting policy that considers the impact of extraordinary circumstances on the enterprise's property and control over it. The accounting, tax and legal consequences of seizure and forced alienation of property under martial law were characterized. Properly organized accounting will help the management of the enterprise make decisions regarding restoration, insurance, and loss replacement, and it will also avoid negative tax and accounting consequences.

An important role for developing economies is played by the volume and facilities of business and population lending. Although the financial sector of Georgia has been characterized by stability in recent years and the volume of the sector is increasing, this growth was not the same for all participants in the sector and certainly effective for business and the population, because the commercial banks and insurance sectors are characterized by increasing trends from the financial sector and microfinance organizations and the securities market are characterized by a relatively decreasing trend. It is recognized that the development of the financial sector and high competition ensure greater access to finance and alternative resource investments. High interest rates are a challenge for the state, but it is logical that the existence of competition in the financial sector alone cannot ensure its reduction. Participants of the financial sector need liquid assets to manage and effectively dispose of their own and raised funds, therefore, in this process, the supervisory body of the financial sector - the National Bank conducts a number of measures, which derives from and depends on the current economic situation in the country. It is with this logic that a new decision was made, which created microbanks and which should take the place of an intermediary link between commercial banks and microfinance organizations. The world does not have a long history of microbanking experience, but we are certainly familiar with the classification of commercial banks by specialization, and the United States of America is a clear example of this. Commercial banks in Georgia operate on the principle of universality, and they include financing of loans of any field and volume in their portfolio. Microbanks, based on their name, indicate a relatively reduced/truncated version of commercial banks, which should be focused on financing relatively small volumes of loans, unlike commercial banks, but we understand that microbanks will have to enter into competition with both microfinance organizations and commercial banks, therefore, how much its creation will justify the goals of creation will be assessed by observing the practice, which requires time. The task of the research is to evaluate and analyze the creation of an intermediary link between microbanks as new participants in the financial sector, commercial banks and microfinance organizations. Commercial banks operate on the principle of universality, and their portfolio includes financing loans of any field and volume. Microbanks indicate a relatively reduced/truncated version of commercial banks, which should be focused on financing loans of a relatively small volume, unlike commercial banks. The subject of the study is the necessity and reasons for creating a new representative of the financial sector of Georgia, and the object of the study is the financial and statistical indicators of banking and non-banking institutions in the financial market of Georgia. The following methods of scientific research were used to solve the set goal: analytical - for collection, summary; Analogies and comparisons - determining the impact of a new "player" on the financial sector; Generalization - for formulating conclusions based on research results.

Corruption can be defined as an extraordinary crime. The consequences of corruption crimes can damage democratic values, morals (local wisdom), harm the country's finances and/or economy, and violate the social and economic rights of the community. Agencies responsible for investigating and prosecuting criminal acts of corruption include the police, prosecutor's office, and the Corruption Eradication Commission. Corruption is defined as the actions of those in positions of authority, including politicians and civil servants, who enrich themselves illegally and unfairly, abusing the power entrusted to them by society. Corruption is defined as the misappropriation of state or government funds (including those of companies, organizations, and foundations) for personal or other individuals' interests. It is imperative that law enforcement agencies prioritize focus, prevention, and strengthening. The research method employed is a legal and doctrinal approach, which examines secondary data. The author concludes that corruption persists and that the integrity of law enforcement officers is questionable. To eradicate corruption, it is necessary to re-focus on methods such as "follow the money" and "asset recovery." It is also essential to make legal breakthroughs regarding digital exposure or publication, and to implement prevention and control of criminal acts of corruption, including carrying out prevention and education efforts within political parties. Abstrak Korupsi dapat diakualifikasikan kejahatan luar biasa, akibat kejahatan korupsi dapat merusak nilai-nilai demokrasi, moral (kearifan lokal), merugikan keuangan dan/ perekonomian negara, melanggar hak-hak sosial dan ekonomi masyarakat. Instansi yang berkaitan dengan penuntutan tindak pidana korupsi, yaitu kepolisian, kejaksaan, dan Komisi Pemberantasan Korupsi. Korupsi diartikan sebagai tindakan penguasa, baik politisi (dalam keterkaitan tertentu) maupun pegawai negeri, yang memperkaya diri sendiri secara tidak sah dan/ tidak adil, menyalahgunakan kekuasaan yang dipercayakan masyarakat kepadanya. Korupsi adalah penyelewengan dana negara/pemerintah (perusahaan, organisasi, yayasan, dan lain-lain) untuk kepentingan pribadi atau orang lain. Perlunya fokus dan pencegahan dan penguatan dalam penegakan hukum. Metode penelitian yang digunakan adalah pendekatan undang-undang maupun doktrin, yang mengkaji dari data sekunder. Penulis menyimpulkan bahwa korupsi tetap terjadi dan diwarnai integritas para oknum penegak hukum yang diragukan, pelaksanaan metode pemberantasan korupsi memerlukan pemfokusan kembali (re-focussing) terutama follow the money dan asset recovery, perlu dilakukan terobosan hukum tentang pemaparan atau publikasi digital, dan secara periodik tentang pelaksanaan pencegahan dan penanggulangan tindak pidana korupsi, termasuk melakukan upaya pencegahan dan edukasi di dalam partai politik.

The purpose of this paper is to identify the peculiarities of banks’ business models and assess their risks, which is especially relevant in the context of the war in Ukraine since 2014. The information base is the published statements for each month of 63 Ukrainian banks for the period from 1 January 2018 to 1 January 2024. The number of indicators is chosen in an empirical manner. Business models are investigated using the method of structural-functional groups of banks, which allows estimating large arrays of financial indicators, grouping banks with similar characteristics and drawing conclusions about the main risks. It is convenient to use neural networks, namely Kohonen’s self-organizing maps, to estimate large data sets. The largest group of banks places a significant part of assets in government securities and has an unstable resource base. The share of these banks in the system as of January 1, 2024 is 38% and total assets are 10%. The second group by number of banks is focused on corporate lending with a high share of current resources in liabilities, and includes 21% of banks, whose assets account for 31% of total assets. State-owned banks, PrivatBank and OschadBank, account for 35% of total assets. The business models of these banks are characterized by dependence on retail funds, a high share of investment operations, and high credit and currency risks. Ukraine’s banking system has significantly developed a risk-oriented approach to management, which allowed it to maintain stability in the face of a full-scale war.

There has been increasing academic interest shown in the evolving market maturity of the private sector, purpose built student accommodation (PBSA) market and its role in supporting the massification of higher education in the UK and elsewhere. This paper focuses on the evolution of the private sector PBSA market in Sheffield, UK, whose material impact upon central Sheffield in the first two decades of the twenty‐first century to both the built environment and socio‐spatial structure of the central city has been transformational. It is asserted that these changes in Sheffield reflect the wider growth dynamics and impact of private sector PBSAs on similar locales across the UK. A fundamental conceptualisation of the paper is that government higher education policy, and the differential interpretation of that policy by higher education institutions, and the enabling planning frameworks of local authorities, have created the market for private sector PBSA. The private sector PBSA market in Sheffield, as elsewhere, has been increasingly drawn into a global financialised framework that positions PBSAs as assets that are enabling of abstracted extraction of value in a knowable and predictable way. The paper foregrounds how this process embeds within a de‐industrialised, secondary city such as Sheffield a deeper connectivity to the global financial economy through not only inflows of investment capital but outflows of revenue to private sector PBSA investors. [ABSTRACT FROM AUTHOR]

Nearly a quarter of U.S. households experienced job or income losses related to the COVID-19 pandemic. Liquid assets mitigate financial distress amidst financial shocks such as job loss, yet this relationship concerning the COVID-19 pandemic is unknown. Using a nationally representative sample of U.S. respondents (N = 4,765) who completed a survey in the early days of the pandemic, we examined pre-pandemic liquid assets as a moderator of the relationship between COVID-19-related job and income loss and financial distress such as difficulty meeting financial obligations and the use of high-cost financial resources. Estimates from propensity score-weighted linear probability models indicated that greater liquid assets lessened the probability of experiencing all eight measures of financial distress and moderated the effect of COVID-19-related job/income loss on five out of eight measures. These results hold when examining financial distress specifically attributed to COVID-19 and controlling for public program participation and Coronavirus Aid, Relief, and Economic Security Act supports. [ABSTRACT FROM AUTHOR]

When designing programs to assist the poor, it is important to recognize who is most in need of government assistance. Although measures of poverty are often based on income alone, poverty measures based on both income and assets provide greater precision in the analysis of this group since accumulated assets can be liquidated to compensate for temporary shortfalls in income. The current study used the Panel Study of Income Dynamics (2007–2017) to analyze associations between different facets of poverty dynamics (i.e. poverty entry and exit) and its determinants. We explored differences in results based on whether poverty was measured by income alone, or income plus assets. The Cox proportional hazard regression was used to examine how demographic characteristics predicted poverty entry and poverty exit. Results indicated factors predicting poverty entry were not identical to those predicting difficulty of exiting poverty. Also, the risk of poverty entry and exit differed based on whether poverty was measured by income alone, or income plus assets. Thus, using income plus assets provides new perspectives into poverty dynamics which past research, based on income alone, did not provide. These new insights can be used to inform decisions about policies for poverty prevention and alleviation. [ABSTRACT FROM AUTHOR]

Copyright of Management & Quality / Zarządzanie i Jakość is the property of Scientific Society of Organization & Management / Towarzystwo Naukowe Organizacji i Kierownictwa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The relevance of this research is underscored by the intersection of criminology and investment rights protection at the current stage of the Republic of Kazakhstan's economic system. This study aims to analyze the existing mechanism of ensuring the protection of investment rights, particularly from a criminological perspective, focusing on legal frameworks and government strategies against economic crimes. Employing methods such as logical analysis, formal-legal, dogmatic, legal hermeneutics, and deduction, the research scrutinizes statistical data highlighting regions and industries in Kazakhstan attracting significant investments and the related criminological implications. The study reviews activities of state bodies, particularly the General Prosecutor's Office and the Ministry of Foreign Affairs, in supporting significant investment projects while monitoring for economic crimes. A notable finding includes the government's plan to implement 265 investment projects worth 540 billion tenge, monitored for legal compliance by prosecutors to safeguard investment rights. Furthermore, an analysis was conducted on the joint decree and activity plan for supporting investment projects, establishing criminological competencies within the "one window" principle cooperation framework among the General Prosecutor's Office, authorized bodies, and Kazakh Invest. The practical significance of the obtained results lies in providing a criminological assessment of the current mechanism, which aims to enhance the efficiency and quantity of foreign investments while improving the safeguards against economic crimes in Kazakhstan's investment sector. [ABSTRACT FROM AUTHOR]

Taking into account the uncertainty of the enemy's air actions during the organization of assets protection from their strikes is a decisive factor in the successful task fulfillment by air defense forces. The impact of the enemy's air actions uncertainty is assessed by the task non-fulfillment risks by air defense forces to protect assets from enemy's strikes. The article describes the method of determining the task non-fulfillment risks by air defense forces based on the use of a fuzzy-multiple approach. The risk is advisable to be taken into account together with the results of evaluating the combat effectiveness of air defense forces when making decisions on the organization of assets protection from the enemy's air attack. [ABSTRACT FROM AUTHOR]

Conventional monotheist religious believers commonly believe that God will sometimes assist them, will be on their side. God, in other words, they believe, is an asset. Conceptually an asset is anything (such as a person or an object) that can assist one, something that is prima facie good to possess or to have on one's side, that is likely to or can assist one to make one's life go better, overall. Having assets can have weighty implications, including moral ones. I argue that here the implications are quite surprising, and indeed paradoxical. In particular, the religious will have in certain circumstances good reasons, and sometimes even moral obligations, to give up their interests for those who lack such assets, namely secular non-believers. The claim is not that religious people actually see things in this way but that, normatively, given their beliefs, many of them should, in the sense of the subjective 'ought'. This can be relevant both in this world and concerning the next. Moreover, in many situations plausible religious replies are not sufficient to block the move. This topic has not, to the best of my knowledge, ever been seriously analysed philosophically. [ABSTRACT FROM AUTHOR]

From an economic and psychological point of view, building and maintaining a good reputation is essential for any branch of economic activity. This work evaluated goodwill using the weighted average return on assets method, WARA. This is according to the average company in the manufacturing industry in the Czech Republic between 2016-2020. The average enterprise was created by filtering enterprises determined according to the classification of economic activities of CZ NACE from section C. These data were transformed into a single entity valued on an accounting basis, and the value of its goodwill was determined. This value was determined from an accounting point of view as the difference between the revenue value of the business plant and the asset value of the business plant. The benefit is the value of goodwill expenses in connection with strengthening the competitive advantage in the market. The limitation of this work was determining which companies should filter out from the list of accounting data completely and which to keep. Further research could examine companies in individual subgroups in the manufacturing industry and other sections of the classification of economic activities. [ABSTRACT FROM AUTHOR]

Assets are insured, because they are likely to be destroyed or made non-functional, through an accidental occurrence. Such possible occurrences are called perils. Fire, floods, breakdowns, lightning, earthquakes, etc, are perils. A possibility of loss or damage. It may or may not happen. There must be uncertainty about the risk. Insurance is done against the contingency that it may happen. People/Assets must be exposed to the same risks. Risk is spread among the community and the likely big impact on one is reduced to smaller manageable impacts on all. Collect money in advance and create a fund from which the losses are paid. A human life is also an income generating asset. This asset also can be lost through unexpectedly early death -- Accidents may or may not happen. Living too long can be as much of a problem as dying too young. These are risks which need to be safeguarded against. Insurance covers economic or financial losses -- tangible and intangible assets. [ABSTRACT FROM AUTHOR]

The need of the study is to concentrates on the growth and performance of HDFC Bank and to calculate the growth and performance by using asset and liability management and to know the management of nonperforming assets. Bank manages the risk of Asset liability disparity by matching the assets and liabilities according to the maturity pattern or the corresponding period [2016-20], by hedging and by securitization. ALM is concerned with strategic management of Balance Sheet by giving due weight age to market risks viz. Liquidity Risk, Interest Rate Risk & Currency Risk. [ABSTRACT FROM AUTHOR]

HRM department in a growing organization are the most valuable assets of an organization. An organization's performance and resulting productivity are directly proportional to the equity of its human resource, hence it is very important to select individuals with required knowledge, desired skill, creative abilities, talents and aptitude, and hence selection plays a very important role in today's organizations. Every organization whether large or small requires effective personnel runs its business. To have efficient personnel has to be selected. To select the right person(s) the management has to be carefully scrutinized the candidates through the process of interviews are tested and from the results of these tests, the right person is selected. [ABSTRACT FROM AUTHOR]

A key objective of development thought is to improve the welfare of people and enhance their satisfaction with life. This is important following literature that suggests that increasing incomes may not necessarily lead to happiness in the long term. In this regard, this study investigates the drivers of happiness in Ghana and the determinants of transitions into different happiness states. Using a nationwide panel dataset over three time periods and employing econometric techniques, the study found that among the key determinants of happiness in Ghana are assets, social capital/networks, health status, ethnicity, age and location of residence. The study further found that assets neutralize the effects of other vital drivers while social network has a moderating effect on how assets predict happiness. In contrast, an inverted U-shape was found for the importance of assets to happiness over one's age, suggesting that assets begin to matter less for one's happiness beyond a certain age threshold. Aside from assets and social network, which predict transitions from any state of happiness to the other, the importance of other correlates of the transitions largely varies by the initial state of happiness. The implications are discussed within the framework of the goals of development policy. [ABSTRACT FROM AUTHOR]

The study is to concentrate on the growth and performance of ICICI and to calculate the growth and performance by using asset and liability management and to know the management of nonperforming assets. In this study the analysis based on ratios to know asset and liabilities management under INDUSTRIAL CREDIT AND INVESTMENT CORPORATION OF INDIA (ICICI) and to analyze the growth and performance of INDUSTRIAL CREDIT AND INVESTMENT CORPORATION OF INDIA (ICICI) by using the calculations under asset and liability management based on ratio. Ratio analysis & Comparative statement. [ABSTRACT FROM AUTHOR]

The COVID-19 pandemic, which emerged in 2020, has affected various aspects of people’s lives worldwide, including in Indonesia. Among the many affected victims, women heads of families (WHF) can be said to have been double affected. This is because, as sole heads of the family, women are not only the backbone of the family but also struggle with the difficulties brought about by the impacts of the COVID19 pandemic. This article analyzes the lives of WHF in relation to the impacts of the COVID-19 pandemic in the province of West Nusa Tenggara (West Lombok, Mataram, and Central Lombok), Indonesia. Qualitative methods, including in-depth interviews and focus group discussions with forty-five WHF, were used to collect data on the assets, coping strategies, and sustainable outcomes of these women. Using a sustainable livelihoods approach, this research found that there was diversity in the assets, coping strategies, and sustainable outcomes generated by WHF during the three years of the COVID-19 pandemic. This diversity, for example, was seen in the assets, which also included educational, economic, and networking backgrounds, and was highly significant in influencing the outcomes for these WHF. [ABSTRACT FROM AUTHOR]

The composition and structure of the largest companies among Russia's top 10 mining organizations are considered. Detailed economic information is given regarding the revenue and assets of those companies. Stages in implementing the production chain that moves resources in the coal industry are outlined. The cost structure at coal mining and processing companies is compared. The results of such analysis support management decisions in the Russian coal industry. [ABSTRACT FROM AUTHOR]

This study investigates the influence of non-performing loans on the profitability of banks operating in the Republic of North Macedonia, providing insights into the specific dynamics of the banking sector. Non-Performing Loans (NPL) represent a critical concern for banking institutions worldwide, reflecting potential credit risk and weakening of financial stability. In the context of North Macedonia, where the banking sector has a significant function in driving economic growth and development, understanding the relationship between NPLs and profitability is of great importance. Also, taking into consideration the importance of the ratio of Capital to Risk Weighted Assets (CRWA), this study also investigates the relationship between Capital to RWA and bank profitability. By employing an autoregressive distributed lag (ADL) model, the study intends to uncover the trends and the relationship between variables, by also considering how past values affect the current values of the bank profitability. The results of the analysis disclose a highly significant negative influence of the NPLs on the bank profitability indicators, such as Return on Equity (ROE) and Return on Assets (ROA). Thus, the findings reveal important insights for the policymakers and the banking industry in North Macedonia, aiding in the formulation of effective risk management strategies and regulatory policies aimed at mitigating the adverse effects of NPLs and capital needs on bank profitability. At the same time, the study is expected to contribute to the existing body of literature on the topic by offering empirical evidence specific for the Macedonian banking sector, thus filling the gap in the research landscape. [ABSTRACT FROM AUTHOR]

This research analyzed data from the Youth Asset Study (YAS), a 4-year longitudinal investigation designed to examine the prospective influence of youth assets, which are believed to influence behavior at the individual, family, and community levels, on youth risk behaviors. The purpose was to determine if specific youth assets (e.g., responsible choices, family communication, community involvement) differentially protected adolescents from alcohol, tobacco, and other drug use (ATODU) according to family structure (one-parent and two-parent households). Five waves of data were collected annually over four years from a racially/ethnically diverse sample of adolescents (N = 722, 51.5% male, baseline mean age = 14.1 years). Pearson chi-square tests for independence were used to test for significant differences in the prevalence of assets between one-parent and two-parent households. Generalized linear mixed models were used to identify prospective associations between 17 youth assets and ATODU while stratifying by family structure and controlling for sociodemographic characteristics. Compared to adolescents living in one-parent households, adolescents living in two-parent households were significantly more likely to possess six of 17 assets. Among adolescents living in one-parent households, those who possessed any one of eight youth assets were significantly less likely to use ATODU. Among adolescents living in one-parent households, those with any one of seven assets were significantly less likely to use ATODU. Family- and community-level assets had the most significant asset/ATODU associations for adolescents living in one-parent households (AORs ranged from 0.23 to 0.61). Individual-level assets had the most significant asset/ATODU associations for adolescents living in two-parent households (AORs ranged from 0.38 to 0.60). The results suggest that developing asset-based interventions tailored to the adolescents' family structure may be useful in preventing adolescents from engaging in ATODU. [ABSTRACT FROM AUTHOR]

Liquidity is critical for a healthy and thriving blockchain ecosystem, enabling value exchange between participants. However, achieving unified liquidity across heterogeneous blockchain platforms remains challenging due to disparities in architecture, virtual machines, and asset management logic. These disparities force assets to be wrapped into other formats to ensure compatibility with underlying systems, thus fragmenting liquidity into multiple pools. This paper proposes LiquiSpell, a novel protocol that aims to unify liquidity across multiple parachains within the Polkadot ecosystem. By leveraging the cross-chain message passing (XCMP), LiquiSpell introduces the concept of a universal transaction that can be constructed to be compatible with any parachain, regardless of its underlying architecture or asset management pallet. This approach overcomes the obstacles posed by the diverse nature of parachains, enabling seamless asset sharing and enhancing cross-chain interoperability. The proposed solution mitigates liquidity fragmentation within the Polkadot ecosystem. It presents a framework that can be extended to other multichain environments outside Polkadot. Ultimately, LiquiSpell aims to foster a thriving ecosystem by facilitating the introduction of new assets and increasing overall liquidity, thereby driving innovation and adoption within the decentralized finance (DeFi) landscape.

The subject of the study is the conceptual, legislative and theoretical provisions in the field of legal regulation of contractual relations in the implementation of joint activities in Ukraine and some European countries, as well as in the field of using the structure of joint activities as a special type of economic relations in the conduct of business. Methodology. General scientific methods were used in the research process. The comparative method was used to compare the legislative approaches to the legal regulation of contractual relations in the joint activities of Germany, France, Poland, Moldova and Ukraine. The analysis was used to determine the specifics of legislative approaches to the legal regulation of contractual relations for the implementation of joint activities in these countries, to identify their advantages and disadvantages. Synthesis was used to determine the methodological principles of legal regulation of joint activities. Induction and deduction were used to determine the basic principles of the functioning of civil legal partnerships with the aim of carrying out joint activities by their participants. The aim of the article is to propose concrete ways of improving the Ukrainian legal mechanism of contractual regulation of joint activity relations in order to ensure prompt and efficient post-war reconstruction of destroyed infrastructure facilities, the success of the process of recodification of the civil legislation of Ukraine and its harmonisation with the legislation of the EU countries. The results of the study have shown that, in general, the Ukrainian legislative approach to the legal regulation of relations on the implementation of joint activities is the most liberal and dispositive in comparison with the corresponding approaches of the European countries, which confirms the opinion that it is necessary to understand the agreement on joint activities as an effective legal and economic instrument for the post-war reconstruction of Ukraine, based on the consolidation of human efforts and resources (capital) for the achievement of a common goal. Conclusion. In order to improve the national legislative approach to the legal regulation of relations on joint activities on a contractual basis and to harmonise it with the provisions of European legislation, it is advisable to enshrine the following provisions by way of borrowing: 1) the prohibition of participants to engage in any activity that may be detrimental to the company, including the prohibition of competition; 2) the possibility of depriving a participant of the right to manage the company by a court decision if there is a valid reason, in particular as a result of a gross breach of duty; 3) the right of a participant to withdraw from a limited partnership if there are valid reasons and the invalidity of the objection to this effect; 4) the establishment of a basic list of the essential terms of a simple partnership agreement. This will undoubtedly have a direct impact on improving the institution of joint ventures as an important tool for the development of Ukraine's economic system in the post-war environment, especially in the context of investing in Ukrainian business and rebuilding the destroyed infrastructure.