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The aim of this article is to examine female participation in farming and more specifically, the reasons for the low rate of female farm ownership in Ireland where only 13% of Irish farm owners are female. Females are excluded from the occupation of a farmer because land ownership is the key needed in most instances to being a farmer in one's own right. Females are farming, but too often, they are not owners of the farms they work on. We investigate the structural and cultural factors that alleviate or contribute to the inequality in Irish farm ownership. To address the research question, a qualitative study involving 35 semi‐structured interviews was carried out with both women and men in the Irish farming sector. This research recognises the positive role the state can play, as supported by cultural and institutional theory, by making legal and financial policy changes that can help effect change. [ABSTRACT FROM AUTHOR]

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]

Under the background of natural resource asset management system, establishing a sound mechanism for realizing the value of reserved land assets is an important aspect of improving the management system of reserved land assets. It is also a key measure to implement the responsibility positioning of “two unifications” and to implement the reform of the natural resource property rights system. The value of reserved land assets is a unity of economic value, social value, and ecological value. By analyzing the composition of the reserved land asset value system and the connotation of value realization, this study attempts to construct a mechanism for realizing the value of reserved land assets through the chain of “value discovery - value creation - value evaluation - value realization - value protection,” providing ideas and methods for land reserve policy formulation, land reserve planning and planning, and land reserve business management. [ABSTRACT FROM AUTHOR]

This paper argues that a new 'domestic regime' has taken hold in Anglo-American economies since 2008. The combination of austere fiscal policy and loose monetary policy produced sustained house-price inflation in an otherwise stagnant economy. This combined with broadband-enabled digital platforms, a highly flexible labour market, and a routinely undervalued social reproductive sector to transform how capitalism operates in these economies. Taking the United Kingdom as a central case, our goal in this paper is to articulate what constitutes a 'domestic regime', and to locate this concept within wider sociological and political-economic debates. To adequately grasp the contemporary regime, we suggest that it needs to be considered in all its multifaceted, interlocking dimensions: the financial, the infrastructural, the reproductive and the productive. [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 security of assets in the form of land belonging to the Seruyan Regency Government has been implemented. Badan Keuangan dan Aset Daerah (BKAD) Seruyan Regency is making efforts to ensure that land assets remain in the control of the Seruyan Regency Government and prevent land assets from being confiscated by other parties. However, in its implementation there are still obstacles and problems faced. This research aims to find out how the Seruyan Regency Government attempts to safeguard its land assets. The research method used in this research is a descriptive method with a qualitative approach. The data collection methods used were observation, interviews and documentation. Data analysis in this research is reduction, presentation and drawing conclusions. The technique for testing the validity of the data in this research is to use source triangulation techniques and data collection technique triangulation. From the research results, the security of assets in the form of land belonging to the Seruyan Regency Government which has been implemented is still not optimal, such as administrative security which is still less than optimal, such as differences between recording data and real conditions in the field, a lot of land has not yet installed fences, boundary markers or land ownership signs., and there is still a lot of land that does not yet have legal proof of ownership documents or certificates. Based on these problems, researchers provide suggestions for the Seruyan Regency Government to maximize efforts to safeguard assets in the form of land, especially in terms of legal security, so that SKPD as property users play an active role in the land certification stage. [ABSTRACT FROM AUTHOR]

The type 1 diabetes community is coalescing around the benefits and advantages of early screening for disease risk. To be accepted by healthcare providers, regulatory authorities and payers, screening programmes need to show that the testing variables allow accurate risk prediction and that individualised risk-informed monitoring plans are established, as well as operational feasibility, cost-effectiveness and acceptance at population level. Artificial intelligence (AI) has the potential to contribute to solving these issues, starting with the identification and stratification of at-risk individuals. ASSET (AI for Sustainable Prevention of Autoimmunity in the Society; www.asset.healthcare) is a public/private consortium that was established to contribute to research around screening for type 1 diabetes and particularly to how AI can drive the implementation of a precision medicine approach to disease prevention. ASSET will additionally focus on issues pertaining to operational implementation of screening. The authors of this article, researchers and clinicians active in the field of type 1 diabetes, met in an open forum to independently debate key issues around screening for type 1 diabetes and to advise ASSET. The potential use of AI in the analysis of longitudinal data from observational cohort studies to inform the design of improved, more individualised screening programmes was also discussed. A key issue was whether AI would allow the research community and industry to capitalise on large publicly available data repositories to design screening programmes that allow the early detection of individuals at high risk and enable clinical evaluation of preventive therapies. Overall, AI has the potential to revolutionise type 1 diabetes screening, in particular to help identify individuals who are at increased risk of disease and aid in the design of appropriate follow-up plans. We hope that this initiative will stimulate further research on this very timely topic. [ABSTRACT FROM AUTHOR]

This document is a compilation of academic articles and journals that explore the conversion of conventional banks to Islamic banks in Indonesia and other countries. The articles cover a range of topics including the reasons for conversion, the effects on assets and market share, challenges faced during the process, and the performance of Islamic banks compared to conventional banks. The articles provide valuable insights into the factors influencing conversion, customer preferences, and the legal aspects of the process. [Extracted from the article]

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.

This paper explores students’ perceptions of faculty-mentored research by drawing on the experiences of final year undergraduates sampled from a public university in Ghana. Embedded in a qualitative approach, the paper employs the cognitive interest and expectancy value theories, which model interests and satisfaction as predictors of affection and/or disaffection for an activity respectively. From these theoretical viewpoints, the paper argues that the interest and utility derived from faculty-mentored research explain students’ perceptions of this writing activity. Following this premise, students’ perceptions of faculty-mentored research defy a single characterisation. The students’ perceptions of this writing activity straddle two polar perspectives. From one end of the polarity, the students perceived faculty-mentored research as an asset. As an asset, this writing activity facilitated the development and acquisition of skills and competencies relevant to career and academic progression. Besides, faculty-mentored research broadened participants’ understanding of social processes and phenomena. However, from the opposing end of the spectrum, faculty-mentored research is perceived as a liability since it exposed students to challenges that affect overall performance and well-being. The paper highlights how interests and perceived benefits affect students’ subjective views on the place of faculty-mentored research in undergraduate education. The emergence of these divergent perceptions amplifies the call for freedom in the choice of faculty-mentored research as a component of the undergraduate course structure. [ABSTRACT FROM AUTHOR]

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 field of financial rights is divided in a number of ways within the context of legal knowledge. One of the most fundamental of these divisions is the distinction between "objective" and "personal" or "in personam" rights. The genesis of this distinction can be traced to Roman law. It subsequently permeated the Western legal system, including that of France, following a protracted journey. The foundation of this differentiation lies in the legal tenets governing litigation, the enforcement of rights, and the conduct of court proceedings. It has now become the primary consequence of embracing this differentiation in the proceedings and the exercise of rights. However, over time, a substantial number of rulings have been issued on this matter. An objective right is a right that an individual possesses over an external object, which they are able to exercise independently, without the need for the involvement of others. In contrast, a personal right is attributed to the entirety of a particular individual's property, and the holder of the right does not possess dominion over a specific asset belonging to the debtor. This article's focus is on examining the existence of the division of financial rights into objective and personal categories and its implications in Islamic and Iranian law, despite the existence of differing interpretations. In examining this issue and related issues in this article, the descriptive analytical method is employed, and materials are collected through the library method. This is done with the aim of investigating the concept, history and distinction of objective right from personal in Western law, and of re-examining the place of this separation and its implications. In examining rulings in Islamic jurisprudence and Iran's law, as well as the latest developments in Western law (France) and Imamiyya jurisprudence, this article aims to delineate the border between them in Iranian law. It will then proceed to examine some of the most important examples of this distinction, and elucidate the significant practical effects that arise from it. In response to this, the authors argue that in Islamic law, the objective right is distinct from the personal one, and that there are specific rulings and effects associated with each. This is because, within the field of jurisprudence, the financial right is not divided in this way. Additionally, the distinction between objective and personal rights in Iranian law can be discerned from the Civil Code and the Code of Civil Procedure. However, with regard to the concepts of object (ein) and debt (dein), as well as the scope of objective and personal rights, there are notable differences between the legal systems of Islam and the West, which have been the subject of extensive investigation. In conclusion, it can be stated that the distinction between objective right and personal right in Western law, including in France, is a well-established concept with roots in Roman law. This distinction has significant implications and has shaped the structure of the French civil code. In Islamic law, although the jurists have not explicitly articulated this distinction between rights and obligations, they have instead distinguished between "right" and "melk" as well as "ain" and "dain," which is a division of property based on its existence in the world. In conclusion, it can be stated that the distinction between objective right and personal right in Western law, including in France, is a well-established concept with roots in Roman law. This distinction has significant implications and has shaped the structure of the French civil code. However, there are rulings in jurisprudence that cannot be justified except on the basis of distinguishing between objective and personal rights. This demonstrates that the jurists were aware of this division and accepted it. Examples of such rulings include the mortgagor's right of precedence over the mortgaged property over other creditors, the dissolution of the mortgage contract, rent and usufruct in the event of the destruction of the subject of the contract due to force majeure, and so forth. In conclusion, it can be stated that the distinction between objective right and personal right in Western law, including in France, is a well-established concept with roots in Roman law. This distinction has significant implications and has shaped the structure of the French civil code. In Western law, "ownership" represents one of the most evident instances of an objective right, with its foundation invariably situated in an external specific object. However, in Islamic and Iranian law, the ownership right exhibits a distinct character, contingent upon the object in question, whether external or general. If the property in question exists in the external world, In Islamic and Iranian law, ownership is an objective right. However, since general property can also be the subject of ownership, this assumption of ownership is not objective. This is to say that a person may be the owner of another person's liability (zemme). In other words, every creditor is the owner of the debtor's zemme. In conclusion, it is notable that in Western law, the term "object" is used in contrast to "obligation," and the concepts of "objective right" and "personal right" have been established as a foundation for this distinction. However, in Islamic law, there is no such contrast between "object" and "obligation." In other words, in Western law, the term "object" is synonymous with a material object that exists outside the legal system. However, in Islamic and Iranian law, the term "object" refers to both an external object, which is a material object and is a "definite object", and also to the object in zemme, which is the general object and "ein koli dar zemme" is actually the same as "debt". "Dein" is defined as "general property under zemme". This fundamental distinction between the concept of "object" in Western and Islamic law has prompted some scholars to question the existence of objective and personal rights in Islamic law. This article addresses these concerns and provides a comprehensive analysis of the subject. It should also be noted that in Islamic law, "dein" is the opposite of "specific object" (ein moayan) and the word "object" is used absolutely in contrast to "profit". In conclusion, it can be stated that the distinction between objective right and personal right in Western law, including in France, is a well-established concept with roots in Roman law. This distinction has significant implications and has shaped the structure of the French civil code. In contrast to Western legal systems, Islamic law distinguishes between the concepts of debt and obligation. In the event that the subject is a general obligation, the term "obligation" is also "debt"; otherwise, it is solely an obligation. In Western law, absolute obligation constitutes a personal right, with the rules of the personal right pertaining to it. However, in Islamic law, the distinction between debt and obligation means that some rules of the personal right are related only to debt, not pure obligation. From the perspective of civil procedure law, this division exists in Iranian law, with lawsuits divided into personal and objective lawsuits. Furthermore, at the execution stage, once the claimant's objective right has been established and a definitive judgment has been issued, this judgment is enforceable against any individual or entity in possession of the property subject to the judgment, even if they are not a party to the proceedings. Consequently, the expropriation decree is enforceable against any possessor, even if they are not a party to the lawsuit. However, when the court judgment contains an individual condemnation of the obligor, it is enforced only against that same person. [ABSTRACT FROM AUTHOR]

Objectives: The association between socioeconomic status (SES) and the onset of depressive symptoms has attracted considerable attention. However, few studies have simultaneously examined the association of multiple SES indicators, including "assets," with the onset of depressive symptoms. Therefore, this study examined the association of four SES indicators in old age ('years of education' 'equivalent income,' 'equivalent assets,' and 'the longest‐held job') with new‐onset depressive symptoms in a large Japanese dataset. Methods: This longitudinal study used panel data of cognitively and physically independent older adults from the Japan Gerontological Evaluation Study (JAGES) conducted in 2013 and 2016. Multivariate logistic regression analysis was conducted to examine the association of each SES indicator with new‐onset depressive symptoms, and odds ratios and 95% confidence intervals (CIs) were calculated. Results: We analyzed the data of 40,257 older adults, with a mean age (± standard deviation) of 72.9 (±5.5) years. In the follow‐up survey, 4292 older adults had new‐onset depression symptoms (10.7%). 39.3% had 10–12 years of education. 36.9% had an equivalent income of up to JPY 1.99 million. 24.4% had equivalent assets of JPY 4–17.99 million. Most had a clerical job for the long time. Furthermore, fewer years of education (males: OR = 1.42, 95% CI = 1.22–1.64, p‐value <0.001/females: 1.26, [1.09–1.47], p = 0.002), lower income (males: 1.64, [1.34–2.01], p < 0.001/females: 1.82, [1.49–2.22], p < 0.001), and fewer assets (males: 1.40, [1.16–1.68], p < 0.001/females: 1.21, [1.02–1.42], p = 0.025) resulted in higher odds of having new‐onset depressive symptoms, even when other SES indicators were entered simultaneously. Conclusions: All four SES indicators have an independent association with the development of new‐onset depressive symptoms among older adults, reflecting different aspects of SES. The association between the "longest‐held job" and new‐onset depressive symptoms can be largely explained by other SES indicators. A multifaceted and lifetime approach is required to prevent the onset of depressive symptoms in old age. Key points: Fewer years of education and lower income and assets result in higher chances of developing depressive symptoms for Japanese older adults, even after adjusting SES indicators of different life stages for each other.Fewer assets are significantly associated with the development of depressive symptoms, independent of income.A multifaceted and lifetime approach is required for each SES indicator to prevent the onset of depressive symptoms. [ABSTRACT FROM AUTHOR]

Bitcoin is an asset with high risks, and a significant part of its volatility can be explained by the speculative component. Parametric variancecovariance (VaR) methods are not applicable for assessing the risks of bitcoin investment, since log returns are not distributed according to the normal law. Autoregressive risk assessment models (such as ARIMA-GARCH) for bitcoin volatility overestimate risks at times of sharp exchange rate changes and they underestimate them at times of less significant rate changes compared to historical volatility. The grid search for the smoothing parameter in the exponentially weighted moving average method is potentially interesting for modeling the risks of bitcoin investment. This makes it possible to fully take into account the autocorrelation of the bitcoin rate to the levels of previous periods and the volatility of the asset. As a conclusion, there are currently no econometric models that can explain and forecast the volatility of bitcoin in the medium and short term, considering the available factors in the market. [ABSTRACT FROM AUTHOR]

One-of-a-kind efforts to make the losses state’s financial incurred by the State due to corrupt activities, is through the confiscation of the Defendant’s assets. Later it may subsequently be utilized for a form of monetary payment in lieu of State losses charged to the Defendant. On the grounds of payment of money in lieu of State losses, confiscation of the Defendant’s personal assets that had nothing to do with corruption was then carried out. The research’s main eligibility is to find out how significance proof is involved due to tribunal mechanism, as in the safetymeasureness of the defendant given right and assets as being regulated for evidences in the tipikor case. The researcher’s study applied juridical normative method employing statutory and conceptual pathways. Secondly, layered information was gathered from observation and papers, in order to ensure the quality. According to the researcher’s findings, the purpose of headlining deposition in tribunal is to support the proof of the litigant’s motion, incapable of assuring the sentence’s delivery. There is a guarantee and protection of property rights in the Indonesian constitutional written law 1945 (28H) par. (4). It demonstrates the litigant’s possession of their property being safeguarded by the state, which had unassociated an elicit act of graft as property sheltered from confiscation in the court process. Unlike the personal property of the litigant, if is employed in an unlawful conduct as graft itself, the belongings shall be seized within the tribunal proceedings. [ABSTRACT FROM AUTHOR]

Introduction. It is the duty of the International Accounting Standards Board to publish and inform interested users on various accounting topics. The responsible standard that illustrates assets, which are predominant components of accounting, is IAS 36. Objective. To analyze the "impairment in the value of assets", the scope is to identify the highest reasonable value less disposal costs and the value in use. Materials and methods. To raise the level of contribution, scientific material is used to promote new theorizations. The methods used are the free market value and the financial mathematics that together promote the fair value technique to guarantee that the registration in the accounting system of an asset does not exceed the recoverable appraisal. Results. This contribution guarantees that the properties of corporate companies are not recorded at a greater amount than is expected to be recovered. Thus, IAS 36 is used to recognize a range of assets except those that are subject to impairment under other standards. This contribution highlights how to calculate the amount expected to be recovered from the assets, as well as explaining the components to be considered for a possible recovery of the value of assets in which value has been lost. Conclusions. In this part of the manuscript the common elements and discrepancies that gave rise to the problem -loss of monetary value of the goods- are recorded. On the other hand, the possibility of a possible reversal of the loss is left open, due to future improvements in the active market. [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.

In many developing countries, children are viewed as a source of old-age insurance. They help parents to smooth consumption by sending remittances when the parents are old and have relatively low income. The paper presents a model where asset accumulation and children are substitutes. Using a family planning programme as an instrument for fertility it shows that households exposed to the programme have (0.86) lower fertility and $994 worth of more assets than those who were not exposed to the programme. [ABSTRACT FROM AUTHOR]

Greater uptake of solar panels on rental housing would have implications for housing affordability and would reduce greenhouse gas emissions. The influence of energy investments on housing values has been widely studied, with past research often finding a positive relationship. However, there is missing knowledge for the specific relationship between solar panels and housing rents. This study finds that Australian renters with solar panels pay approximately A$19 more in weekly housing rents than non-solar renters. The results suggest that landlords have been able to benefit from investments in solar panels through higher rent, with a payback period of around 5 years. The study provides context for policymakers across the world considering subsidies for solar panels on rental housing. The findings are robust across multiple methods including entropy balancing and are based on two large Australian household surveys. Supplemental data for this article is available online at https://doi.org/10.1080/02673037.2021.2004094. [ABSTRACT FROM AUTHOR]

This study aims to explore how to create economic value for a brand and determine the competent authority responsible for its valuation. The assessment of economic value, especially for brands, requires special provisions and regulations regarding Intellectual Property Rights (IPR). Trademark rights are valuable assets that need to be recognized as such. Technological advancements have spurred economic growth in the creative industry, leading to competition in creating valuable and useful works. A brand serves as an identity, feature, icon, and representation of a product. Its economic value and popularity increase significantly when used by individuals with a large number of followers. To protect the brand's recognition, it must be officially registered, preventing others from easily claiming it as their own. However, currently, there is no specific government regulation governing the economic valuation of a brand. Therefore, it becomes essential for the government to play a role in regulating this aspect. Regulations concerning the economic valuation of a brand become crucial when the brand is utilized as collateral for debt, becomes subject to disputes, or is considered as an asset in the event of bankruptcy. The research adopts a normative juridical approach, examining theories, principles, and related regulations relevant to the topic. Additionally, a quantitative method is used to analyze social reality and human behavior objectively and measure them based on the existing problems in this area. [ABSTRACT FROM AUTHOR]

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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]