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Corruption remains a significant challenge to economic stability and governance in Indonesia. The implementation of compensation payments (restitution) as a legal sanction in corruption cases aims to restore state financial losses caused by corrupt acts, as mandated by Law No. 31 of 1999 in conjunction with Law No. 20 of 2001 on Eradication of Corruption. However, the application of restitution faces various obstacles, including difficulties in asset tracing, limited financial capacity of convicted persons, and a lack of coordination among law enforcement agencies. These challenges reduce the effectiveness of restitution as a means of recovery, limiting its impact on restoring the state's financial losses. This study employs a normative juridical method to analyze judicial decisions related to restitution in corruption cases, highlighting the barriers to effective implementation and the implications for the state's financial recovery. Findings indicate that stronger inter-agency coordination, enhanced asset tracking technologies, and international cooperation are crucial to improving the restitution mechanism's effectiveness in addressing corruption-related losses. This research provides recommendations for refining restitution as a legal tool to maximize its impact on public financial recovery. [ABSTRACT FROM AUTHOR]

There is a need to reduce human–wildlife conflicts in the area around Liupanshan Nature Reserve in Ningxia Hui Autonomous Region, China. This study investigated the financial losses caused by wild boar and their causes. A questionnaire investigation (n = 135) and a field test were conducted, which included 108 sample lines and 97 infrared cameras. A principal component analysis and generalised linear model was used to analyse the importance of the effect of the factors on wild boar damage. Based on an estimate of 17,049 wild boars in the study area, we found that in the agricultural land owned by the residents, the boar density of each county and distance from the village to the nature reserve were the most significant factors that affected crop damage. Then, financial losses in spring, summer, and autumn had a moderate effect on financial loss, and the crop type had the lowest effect. We recommend reducing the wild boar population by increasing leisure hunting and the number of leopards. Additionally, a focus on farmland protection is a practical way to prevent wild boar invasions. Meanwhile, it is also necessary to conduct long-term monitoring of wild boar population status and manage the relationship between the government, research teams, and local people to more efficiently and comprehensively reduce conflicts between humans and wild boars. [ABSTRACT FROM AUTHOR]

For almost twenty-five years, pure economic loss claims have been the focus of intensive tort law debate, with varying views on whether the court should grant or reject them. There is only financial or economic loss when a third party suffers pure economic harm as a result of carelessness. This article will provide fascinating instances of Indonesia's utter financial devastation.. This essay will also address a number of disagreements regarding the concept and relevance of pure economic loss. The foresee ability principle, absolute vs. relative rights, the floodgates, the floodgates in conjecture, and geography are frequently the topics of these disagreements. On the other hand, those who agree to pure economic loss claim that their loss will be lawfully limited or reimbursed within the scope of contract law. After that, a legal scholar's perspective on pure economic loss will be presented, along with an approach to law and economics. In conclusion, Indonesian legal experts—especially lawmakers and judges—need to recognize the possibility of pure economic loss and determine the limits of what the legal system in the nation will accept as pure economic loss. This comparative normative legal study compares the recovery of state losses caused by corruption in Saudi Arabia and Indonesia. This study provides confirmation for that.The current legal framework in Indonesia for the gathering and seizure of assets connected to corruption has to be revised in order to recover monetary losses to the state. Secondly, there is a need to reinforce the existing mechanisms in place to combat corruption in law enforcement, specifically the procedure for recouping state losses. Indonesia's corrupt asset recovery system is less successful than Saudi Arabia's, where corruptors may lose up to 70% of their money that is taken by the government. Third, while confiscating corrupt assets in Indonesia, the notion of unexplained riches must be used. This method permits the seizure of property owned by individuals whose worth greatly above their known income and who are unable to demonstrate through reverse engineering that they obtained the property lawfully.

This study aimed to estimate the total financial (direct and indirect) and avoidable losses related to lameness in Turkish dairy herds. Official and previous published data were used for determining the mean (12.9%) and target prevalence (6.6%) values. Direct financial losses due to lameness were calculated as treatment costs, involuntary culling, and milk yield losses. Indirect losses consisted of extended calving intervals and extra insemination losses. As a result, the average financial loss of lameness per case on dairy farms was $153.8 ($116.8 for mild and $264.7 for severe forms) in Türkiye. Avoidable losses ($75.1) were calculated to be equivalent to 187 liters of cow's milk with current prices for the 2023 year. The share of direct and indirect financial losses was 49.6% and 50.4%, respectively. Total annual losses related to lameness in Türkiye are calculated at $130.5 million (326 million Lt. milk eq.), although $63.7 million (159 million Lt. milk eq.) of the losses could be avoided by farmers. The milk equivalent of avoidable losses corresponds to 0.77% of Türkiye's total annual milk production. In conclusion, lameness causes significant financial losses in Turkish dairy herds. However, almost half of these losses (48.8%) may be avoidable with better management practices which help to increase the productivity and profitability of dairy farmers. [ABSTRACT FROM AUTHOR]

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There is a need to reduce human–wildlife conflicts in the area around Liupanshan Nature Reserve in Ningxia Hui Autonomous Region, China. This study investigated the financial losses caused by wild boar and their causes. A questionnaire investigation (n = 135) and a field test were conducted, which included 108 sample lines and 97 infrared cameras. A principal component analysis and generalised linear model was used to analyse the importance of the effect of the factors on wild boar damage. Based on an estimate of 17,049 wild boars in the study area, we found that in the agricultural land owned by the residents, the boar density of each county and distance from the village to the nature reserve were the most significant factors that affected crop damage. Then, financial losses in spring, summer, and autumn had a moderate effect on financial loss, and the crop type had the lowest effect. We recommend reducing the wild boar population by increasing leisure hunting and the number of leopards. Additionally, a focus on farmland protection is a practical way to prevent wild boar invasions. Meanwhile, it is also necessary to conduct long-term monitoring of wild boar population status and manage the relationship between the government, research teams, and local people to more efficiently and comprehensively reduce conflicts between humans and wild boars.

In conditions of high competition and variability of economic conditions, timely insurance of business risks can help the enterprise to preserve its financial resources and ensure stability and security in the market. The article aims to systematize business risks by groups of losses and generalize and characterize the types of insurance policies that can be useful to the enterprise due to their manifestations. It was found that entrepreneurial risk in economic activity is a generalizing term for a group of risks that arise at various stages of the capital cycle as a result of the actions of the enterprise itself, competitors, counterparties, changes in the market situation, technological failures and other internal and external factors. Types of business risks are systematized. Four main groups of enterprise losses due to business risks were identified, with the selection of types of insurance policies that can be useful for enterprises in case of corresponding losses. Different conditions for insurance against cyber threats and liability for environmental damage in Ukraine were disclosed under four main costs depending on the type of damage subject to compensation. The results of the study show that business risk is a complex category that covers various aspects of business activity, protection against which occurs mainly within the scope of property insurance and liability insurance, but at the same time can go beyond these fields of insurance, if it is determined by the needs of business activity Business risk includes financial risks, such as market instability, changes in the economic environment, exchange rate fluctuations, rising costs, insufficient financial resources. It also covers operational risks related to business management, including supply chain issues, staffing issues, technology failures, legal conflicts, and more.

The purpose of this research is to build a deep learning algorithm-based model that can use weather indicators to quantitatively predict financial losses associated with weather-related railroad accidents. Extreme weather events and weather disasters caused by global warming are happening with increasing frequency worldwide, leading to substantial economic losses. Railways, which represent one of the most important means of transportation, are also affected by such weather events. However, empirical and quantitative studies examining losses stemming from weather conditions for railways have to this point been scarce. Hence, the present study collected and analyzed weather-induced railway accident data and meteorological factors (wind, precipitation, rainfall, etc.) from 2001 to 2021 with the aim of predicting financial losses caused by weather events; the ultimate goal is to help inform long-term strategies for effective recovery from railway accidents. Objective and scientific analysis was conducted in the present study by using a deep learning algorithm. The outcomes and framework of this research will offer crucial guidelines for efficient and sustainable railway maintenance. These results will also serve as a crucial point of reference for loss quantification studies and other facility management studies. [ABSTRACT FROM AUTHOR]

Under the conditions of growing challenges in cyberspace, the information environment protection system is a preventive mechanism for protecting national interests from risks and threats. The relevance of this issue is also due to the military aggression of the Russian Federation, which also poses a threat to the information space as the basis of the country’s national security. The purpose of the present study was to express the current level of cyber protection of Ukraine and to form approaches for its improvement. The article used the group-graphic method of analysis and synthesis, comparison, generalization and abstraction. As a result, the countries were ranked by the number of cyberattacks. It was possible to identify promising directions for increasing the level of cyber security, one of which is the improvement of information protection systems in cyberspace against intrusions and unauthorized access. Thus, the article developed a technique for improving the intrusion detection process, based on a system of residual classes based on non-positional code structures. It is advisable to use the obtained results during the formation of the mechanism of optimal data reservation in the economic sphere of Ukraine using a non-positional system of calculation in residual classes. [ABSTRACT FROM AUTHOR]

The present study is part of the context in which Romania adopted the European Parliament Directive 2007/60/EC on flood risk assessment and management. Therefore, the aim of this research is to assess the risk induced by a hydrological hazard, expressed by a financial value estimation, for the Turcu River in the northern sector of the Bran–Dragoslavele transcarpathian corridor (Romania), an important tourist axis where the pressure on land has increased considerably. As a result, the intra-village areas of Moieciu de Sus, Cheia, Moieciu de Jos, Bran and Tohanu Nou have also expanded into areas vulnerable to flooding. There are currently no studies on the areas potentially affected as well as the extent of the possible damage. For this reason, we proceeded to model the water level corresponding to the maximum flow value with a probability exceeding 1%, using HEC-RAS and ArcGIS software. The results of the implementation of the spatial analysis model resulted in the delineation of the floodplain and the assessment of the potential financial loss related to the minimum market value of the land with the related real estate infrastructures. The research reveals that in the 1% band area (78.7841 ha) with water depth > 0.5 m, more than 433 infrastructures are at high risk of flooding, most of them with high real estate value, i.e., 5.61 km of roads for which a cost of EUR 3,402,666.90 was calculated for restoration. A knowledge of financial vulnerability to flooding becomes important for the community; local authorities involved in making decisions for insuring real estate at risk and planning/managing investments work to prevent/combat the effects of flooding. [ABSTRACT FROM AUTHOR]

Fasciolosis is one of helminthes disease of ruminants caused by genus Fasciola and contains commonly occurring fasciola species: fasciola gigantica and fasciola hepatica. This disease is tropically neglected disease which can causes huge economic losses in livestock production. The study aimed to determine the prevalence, financial losses, associated risk factors and coprology of bovine fasciolosis in selected distric's municipal abattoir of Wolaita zone. Cross sectional study carried out from January 2022 to May 2022. Thus, a total of 400 cattle were randomly selected and detailed examination of liver and faeces for liver flukes and fasciola egg and (p<0.05) was checked for existence of association between risk factor, financial losses was calculated, and specificity and sensitivity calculated to see diagnostic efficacy. The prevalence of abattoir was found to be 8.5% on coprology and 14.5% postmortem. The commonly identified liver fluke species affecting the cattle in study area was F. hepatica 48.28% (28/58), F. gigantica 27.58% (16/58), mixed infection 24.14.0% (14/58). The current financial losses of study area totally recorded 5,614,657.68 ETB/80,209.40USD. The sensitivity and specificity of coprology was found to be 58.6% and the 100% with substantial agreements (kappa=0.71) between the two methods. When observing risk factors for occurrence of diseases: agro-ecology, sex and body conditions were risk factors (p<0.05) but age (p>0.05) has no association with disease occurrence. In conclusion, the prevalence of fasciolosis in study area was very low when compare with other researcher's reports but caused huge financial losses to meat sellers. In diagnostic method postmortem is more sensitive than coprology. So, Strategic treatment of cattle with appropriate flukicidal drugs, a combination of control measures including drainage, fencing, mulluscicides and awareness creation should be applied. [ABSTRACT FROM AUTHOR]

Bovine cysticercosis is regarded as a critical public health problem affecting farm animals' wealth. The current study sought to establish the prevalence of Cysticercus bovis, histopathology, and its economic effect on slaughtered cattle from Egypt's ElMenofia Province. The inspection of 4670 cattle carcasses, 2500 male and 2170 female, was done over two years, from March 2019 to February 2021, at three abattoirs (ElShohada, El-Bagour, and Menof). The findings showed that 0.69% of slaughtered cattle had C. bovis. The prevalence was highest in summer and autumn at 0.195% followed by winter at 0.17% and spring at 0.13%. Females were more susceptible than males to infection at 0.58% and 0.11%, respectively. The presence of C. bovis was associated with the age of the inspected carcass. The increased prevalence was observed in female cattle older than 5 years. The predilection sites were masseter muscle (0.23%), heart (0.44%), and entire carcass (0.04%). Heavy infection with C. bovis was observed in two cases in El-Bagour abattoir. The recovered C. bovis morphology and histopathology were documented. Grossly, C. bovis was found either an oval live fluid-filled cyst or a degenerating dead cyst with dystrophic calcification. Histopathology of C. bovis in cow muscle showed its sucker, central spiral convoluted canal, and oval-shaped basophilic calcareous bodies. The parasite was surrounded by the host inflammatory cells. C. bovis was found live, dead, or calcified and ranged from 5-8mm in diameter, with local or heavy infestation. Cysticercosis caused significant economic losses, with an estimated total annual loss of 57970 Egyptian Pounds from the condemnation of organs in this study's inspected carcasses and a total of 1935150 EP from the total condemnation in the three abattoirs included in this study, including ours. This low prevalence of infection suggests using a good drainage system to protect cattle intermediate hosts of T. saginata to prevent human infection. [ABSTRACT FROM AUTHOR]

In conditions of high competition and variability of economic conditions, timely insurance of business risks can help the enterprise to preserve its financial resources and ensure stability and security in the market. The article aims to systematize business risks by groups of losses and generalize and characterize the types of insurance policies that can be useful to the enterprise due to their manifestations. It was found that entrepreneurial risk in economic activity is a generalizing term for a group of risks that arise at various stages of the capital cycle as a result of the actions of the enterprise itself, competitors, counterparties, changes in the market situation, technological failures and other internal and external factors. Types of business risks are systematized. Four main groups of enterprise losses due to business risks were identified, with the selection of types of insurance policies that can be useful for enterprises in case of corresponding losses. Different conditions for insurance against cyber threats and liability for environmental damage in Ukraine were disclosed under four main costs depending on the type of damage subject to compensation. The results of the study show that business risk is a complex category that covers various aspects of business activity, protection against which occurs mainly within the scope of property insurance and liability insurance, but at the same time can go beyond these fields of insurance, if it is determined by the needs of business activity Business risk includes financial risks, such as market instability, changes in the economic environment, exchange rate fluctuations, rising costs, insufficient financial resources. It also covers operational risks related to business management, including supply chain issues, staffing issues, technology failures, legal conflicts, and more. [ABSTRACT FROM AUTHOR]

Floods affect households, crops, and assets, especially in rural areas in Colombia; due to the lack of risk management plans, settlements without core services and land use planning, atypical natural phenomena, and climate change. The floods recorded since 1964, in the rural community of Rio Nuevo in the department of Córdoba, but there is a lack of estimates of the economic losses and housing vulnerability. The research aim was to determine the degree of physical vulnerability and estimated economic losses in crops and goods due to flooding in the local community of Río Nuevo, Valencia Town. The methodological guide for the elaboration of departmental plans for risk management (known in Spanish as PDGR), and the methodology for the economic valuation of potential direct tangible damages, was selected the variables (age, construction, regulations, soil, walls, floors, goods, and crops), questions, surveys to population, available data, proceed to process the information, elaborate maps and analyze. The results reveal physical vulnerability high in Rio Nuevo, with a value of 0.63 on a scale of 0 to 1. The rural community houses built located at a distance of fewer than 30 meters, mainly with wood, the soil of alluvial deposits, faced floods, humidity damages, hardening resistance, and non-quality life. The economic losses estimated between goods and crops were US$174200.22. A poverty condition, poor infrastructure, and unfavorable places, hamper improve the quality of the people. Colombian government need to excecute a proper infrastructure investment to reduce persistence vulnerability and relocated this riverside area, according to its culture and traditions, and protect the economy around crops

Aspergillosis is a severe fungal disease that affects all species and ages of poultry and leads to significant economic losses within the poultry industry. The economic significance of aspergillosis is associated with direct losses due to poultry mortality, a decline in the production of meat and eggs, feed conversion, and poor growth of recovering poultry. Although a decrease in the production of poultry meat and eggs in Kazakhstan due to this fungal disease has been widely reported, studies on the consequent financial losses on affected farms (households) have not been carried out. This study aimed to estimate the financial losses and epidemiological parameters of avian aspergillosis among households affected by the disease in the Almaty region. To achieve the objectives of the research, a survey was conducted involving affected households from February 2018 to July 2019. The affected poultry were diagnosed based on clinical, macroscopical, and microscopical procedures, and once the infection was confirmed, household owners were interviewed. Data were collected from 183 household owners. The median incidence risk and fatality rates were 39 and 26% in chickens, 42 and 22% in turkeys, and 37 and 33% in geese, respectively, with young poultry having a higher incidence risk and fatality rate than adults. Approximately 92.4% of the household owners treated the affected poultry using natural folk methods and 7.6% of household owners used antifungal drugs and antibiotics, spending a median of US $35.20 (min US $0; max US $400) per household throughout the course of the infection. Egg production was reduced by a median of 58.3% when households were affected. The price of poultry fell by a median of 48.6% immediately after recovery due to weight loss. The median of the overall financial losses of households was US $198.50 (min US $11; max US $1,269). The majority of household owners (65%) did not replace their poultry, 9.8% of household owners replaced all their poultry, and the remaining 25.1% replaced only a proportion of the poultry lost at the time of the study. Newly acquired poultry were purchased from neighbors (10.9%), fellow villagers (50%), and state poultry farms (39.1%). This study demonstrates that aspergillosis has an immediate impact on subsistence household owners' livelihoods in the Almaty region of Kazakhstan.

The current study aimed at performing correlation analyses to gain a more detailed systems understanding of the temporal trends in financial losses from fires (disaster impacts) and the fire brigade call-outs (disaster response) in South Africa from the 2004 to 2017 period. The analysis is performed using data on the fire disaster impacts at the national level and the local level (Makana Local Municipality). The data on disaster impacts was extracted from databases and reports published by the Fire Protection Association of Southern Africa and Statistics South Africa. The total number of fire brigade call-outs/fires for the entire territory of South Africa ranged from 26574 in 2010 to 49567 in 2017. There was a direct correlation between the total number of fires and the losses from fires in residential settings in South Africa with time for the studied period. The losses from fire disasters in residential settings accounted for between 21.84 % and 74.06 % of all financial losses in South Africa between 2004 and 2017. On the other hand, call-outs to fire brigades with a residential cause or related to rubbish/bush/grass accounted for an average of 81.7 ± 2.7 % between 2004 and 2007, while it reached 88.5 ± 4.9 % in Makana Local Municipality. This indicates that fires in residential settings or related to rubbish or plant-based fuel account for a significant majority of the time fire brigades spent fighting fires in South Africa between 2004 and 2017. Fuel and waste management, and increasing fire human resilience at the household level, will play a significant role in the fire disaster risk management in South Africa. Vegetation cover and management will play a key role in the fire DRM in South Africa and local municipalities such as Makana. [ABSTRACT FROM AUTHOR]

Introduction. This research was conducted to examine the information items used by online fraudsters related to the level of digital literacy of the society. This research was done on the pillars of data security in digital literacy. Data Collection Methods. Data was collected by watching videos on Youtube, online interviewing people who complained about the fraud they experienced on Facebook and Whatsapp in the period of 2019-2022. Data Analysis. The data was descriptively analyzed and classified to describe information items used by the fraudsters. Results and Discussion. The items used by the fraudsters are banking service terms, real but fake URLs, police standard operating procedures, and English terms used by market place. Therefore, continuous socialization from institutions related to these items of information is needed to improve digital literacy of society which has the potential to cause financial losses. In terms of socialization, libraries can play a proactive role. Conclusion. Information items that often used by online fraudsters are information related to banking services, police, marketplace, and fake social media accounts. This research may be continued to understand how low the victims' ignorance about the information items.

The purpose of this research is to build a deep learning algorithm-based model that can use weather indicators to quantitatively predict financial losses associated with weather-related railroad accidents. Extreme weather events and weather disasters caused by global warming are happening with increasing frequency worldwide, leading to substantial economic losses. Railways, which represent one of the most important means of transportation, are also affected by such weather events. However, empirical and quantitative studies examining losses stemming from weather conditions for railways have to this point been scarce. Hence, the present study collected and analyzed weather-induced railway accident data and meteorological factors (wind, precipitation, rainfall, etc.) from 2001 to 2021 with the aim of predicting financial losses caused by weather events; the ultimate goal is to help inform long-term strategies for effective recovery from railway accidents. Objective and scientific analysis was conducted in the present study by using a deep learning algorithm. The outcomes and framework of this research will offer crucial guidelines for efficient and sustainable railway maintenance. These results will also serve as a crucial point of reference for loss quantification studies and other facility management studies.

The present study is part of the context in which Romania adopted the European Parliament Directive 2007/60/EC on flood risk assessment and management. Therefore, the aim of this research is to assess the risk induced by a hydrological hazard, expressed by a financial value estimation, for the Turcu River in the northern sector of the Bran–Dragoslavele transcarpathian corridor (Romania), an important tourist axis where the pressure on land has increased considerably. As a result, the intra-village areas of Moieciu de Sus, Cheia, Moieciu de Jos, Bran and Tohanu Nou have also expanded into areas vulnerable to flooding. There are currently no studies on the areas potentially affected as well as the extent of the possible damage. For this reason, we proceeded to model the water level corresponding to the maximum flow value with a probability exceeding 1%, using HEC-RAS and ArcGIS software. The results of the implementation of the spatial analysis model resulted in the delineation of the floodplain and the assessment of the potential financial loss related to the minimum market value of the land with the related real estate infrastructures. The research reveals that in the 1% band area (78.7841 ha) with water depth > 0.5 m, more than 433 infrastructures are at high risk of flooding, most of them with high real estate value, i.e., 5.61 km of roads for which a cost of EUR 3,402,666.90 was calculated for restoration. A knowledge of financial vulnerability to flooding becomes important for the community; local authorities involved in making decisions for insuring real estate at risk and planning/managing investments work to prevent/combat the effects of flooding.

A biological disaster can be as risky in the construction sector as a natural hazard. In the past, a lot of damage in the construction industry has been observed in the pandemic of different biological disasters. Currently, the whole world is suffering from the coronavirus COVID-19 crisis, and it has left an imperishable effect on construction industries around the world. The construction due to the pandemic, with widespread restrictions on the movement of people and enforcement of partial or full lockdown since March 2020 has suffered badly. The coronavirus has harmed the construction industry, prompting project delays, cancellations, and layoffs yet it remains difficult for most firms to find the skilled staff and labor to hire within the appropriate cost budget. In Pakistan, a lot of construction projects have been postponed and suspended due to the current scenario. This paper presents survey-based research on the impacts of COVID-19 on the construction industry of Pakistan. In this paper, 100 people associated with the construction industry have been interviewed and surveyed for this research against different aspects of project delays and construction costs resulting from the spread of coronavirus. The results of the survey are presented in graphical form and conclusions were derived. Imposed lockdown, limited workforce, and lack of knowledge of digital technology are found to be the most critical factors for project delays and halts while an increase in the material cost is the main root cause of the increased cost of project and cost for the safety of employees has been observed as the least contributing factor on the cost of a construction project. [ABSTRACT FROM AUTHOR]

ABSTRACT: Chicken diseases significantly contribute to the financial losses of small-scale chicken keepers in Tanzania through mortality and control management. However, little is known about the relationship between chicken mortality and disease, sex, and control measures. In addition, the financial losses for farmers in Dodoma resulted from mortality due to diseases and poor productivity due to improper management. A cross-sectional, longitudinal questionnaire survey with multistage sampling was conducted in the Kongwa district and Dodoma municipality to gather data from 400 randomly selected households (200 from each district). Semistructured questionnaires were used for data collection over four quarters of the year. Low morbidity and high mortality due to diseases were observed in first and second quarters (Q1 and Q2), whereas high morbidity and low mortality were observed in third and fourth quarters (Q3 and Q4). The Kongwa district experienced significantly higher mortality than the Dodoma Municipal district (P < 0.001). Disease mortality was negatively affected by cocks, hens and chicks (P < 0.001). Control interventions such as treatment, prophylaxis use lowered the effect of chicken mortality due to diseases and pronounced effects when at least 2 approaches were applied by the farmers (P < 0.005). The total financial loss incurred by the 400 interviewees is approximately Tsh. 119.9 million (52,146.96 USD). This study outlines the financial losses associated with mortality, poor productivity, poor performance, and increased costs of disease management and control in chicken-keeper households in the Dodoma region. To avoid these losses, farmers and other stakeholders should design proper control strategies while considering the season of the year and disease categories affecting chickens.

Background: Contractual claims are mandatory for an employee who has either resigned/died or finished his or her contractual obligations. It is legally binding to an institution according to labor law. Case History: BM was such a victim who has been admired nationally and internationally but dehumanized in his own university through the process of three malicious disciplinary enquiries, two suspensions, forensic auditing, and stoppage of salary and birthday bonus. He was not allowed to go to the forensic pathology laboratory despite of the fact that he was all along a forensic pathologist. The harassment of BM became more rigorous in 2008, although he was victim long before that. The head of faculty was promoted later to a position of a university head. BM had an interest in research so he was publishing prolifically, but that disturbed the balance of the faculty staff as the rest of them contributed very little as per the report of the external assessor.1 The harassment was not limited only to mental harassment but also at the same time financial losses to Mr. BM occurred. The Occupational Specific Dispensation (OSD) scale is supposed to be given to every health professional in South Africa who is working in the public sector and registered in Health Professions Council. The OSD scale started in 2009 but was not implemented for Mr. BM. Instead, Mr. BM, underwent a series of disciplinary enquiries. He was cleared all the charges and retired in 2018. The history of his research, contractual damages and other collateral losses are discussed in this report. Conclusion: There is heavy contractual damage which the Department of health and rural university has to pay from 1996 to 2018. This damage refers mainly to the short fall of salary and bonuses along with financial losses related to research. [ABSTRACT FROM AUTHOR]

Production systems, consumption habits evolution and food distribution allowed many benefits to actual Society. However, several problems have been emergerd and need to be faced, among them wastage and loss of food along the production chain. The reason for this disorder is the poor structure and lack food production chain mapping, wich evidencing the necessity for planning and strategies to mitigate losses and wastage in all its links. This paper aims to identify the main causes of wastes in the horticultural industry of a wholesaler located in the Southeast region of Brazil and the impact on financial losses in relation to sales revenue. The results showed that the financial wastes impact on sales was 3.5% and that the main cause of the wastes was food deterioration, with 90% of occurrences, evidencing the necessity for better planning, quality and shelf-life of horticultural products.

Aim: This study aimed to evaluate and quantify the different factors affecting the costs of mastitis in cattle, to quantify the annual and monthly financial losses attributed to mastitis, and to estimate production losses using average linear scores found on The Dairy Herd Improvement Association somatic cell count (SCC) sheets and bulk tank SCC per lactation number. Materials and Methods: All data (bovine mastitis-associated costs and expenditures in Egyptian dairy herds) were analyzed using SPSS/PCT, 2001. A partial budget technique using spreadsheet software and the general linear model procedure was used to analyze the productive and financial measures. Results: Mastitis was present in 57.1% of cows (240/420), while clinical mastitis (CM) was present in 19% of them (80/420). The geometric mean of SCC/ml in bulk tank milk samples of 150 cattle dairy farms was 556.3×103. The annual subclinical mastitis (SCM)-related economic loss was 21,933,258.6 LE, and the two most important cost components were the subsequent decrease in milk production and quality premium losses (93% and 7% of SCM costs, respectively). The quality premium loss was 1,369,602.1 LE. On the other hand, the annual economic loss due to decreased milk production as a result of SCM was 20,563,656.5 LE. The total cost of 80 CM cases, including the failure and preventive costs, was 1,196,871.4 LE, including 1,169,150.4 LE failure costs (106,336.0 LE in direct costs and 1,062,814.4 LE in indirect costs) and 27,721.0 LE preventive costs. The average cost per CM case was 28,760.9 LE, including veterinary time and consultation fees of 250.0 LE (1%), labor 562.5 LE (2%), premature culling 736,000.0 LE (77%), decreased milk production 4085.18 LE (13.7%), discarded milk 185.3 LE (1%), and drugs and treatments 328.9 LE (1%). The total costs of CM (expenditures) extra control and preventive measures, including the diagnosis of CM for 80 cows annually in 20 Egyptian dairy farms were 27,721.0 LE, representing 346.5 LE or 1% of the total cost of CM cases. The cost of monitoring and diagnostic measures was 8635.2 LE, representing 107.9 LE or 1% of the total cost of a case of CM. Conclusion: The method used for cost estimation, in this study, is highly adaptable to individual cattle farms and had a major role in assessing specific control and management measures. The concepts described in this paper help to improve our understanding of the full economic impact of clinical and subclinical mastitis in cattle in Egypt. Assessing the economic losses from mastitis to determine the economic costs and losses occurring in Egyptian dairy farms is critical for encouraging farmers to acknowledge the scale of the problem and implement effective management practices aimed at improving mastitis control and reducing the associated costs.

With the globalization of the economy and European integration processes in Ukraine, the problem of infringements in the public sector of the economy, budgetary abuses, financial and material losses as result of fraud is becoming more and more large-scale, acquires the State-level importance and causes concern of business owners, heads of the State-owned institutions. Relevance of the study is due to the need to minimize financial losses, the risk of fraud in the public sector and business structures, which is possible if internal audits are effective and financial control is strengthened. The study is aimed at analyzing violations of budget legislation, losses from fraud; proving the necessity and importance of the internal audit service. The main ways of organizing an internal audit in Ukraine are considered. It is determined that audit-outstaffing is not fully regulated in the legislative field, which creates problems for both the outstaffer and the customer of services. It is defined that the existence in Ukraine of various forms of internal audit organization is caused by the needs of the time and the increased requirements for the personnel of this service, which today is a necessary internal control instrument, designed to to prevent violations in all areas of the company’s operations. An analysis of infringements of budget legislation and losses from fraud is carried out. The need to improve the level of professional training, qualifications of auditors and their responsibility, taking into account the requirements of time and international experience, is substantiated. Indicators to assess the performance of the internal audit service are proposed. It is proven that the financial condition and economic security of both enterprise and the State depend to a large extent on the activities of the internal audit service.

Current accounts and Ijārah has been foremost and important tools operated by the Islamic Financial Institutions. This study attempts to explore a few misgivings in the handling of current accounts by the Islamic banks in Pakistan. Financial management of Islamic banks is not under consideration which leads to the violation of Shari'ah’s fundamentals. Also, in case of Ijārah, a bank’s client suffers from financial losses which must be borne in Islamic Banking system. Islamic Banks transfer the burden of some charges emerging form ownership of leased asset on their clientele which does not have any justification according to Shari'ah. This research has been carried out by taking unstructured interviews from some of the concerned staff of Islamic Banks. The results depict that current accounts and Ijārah is in operation and need to be revised and refined and must comply with Shari'ah

The purpose of the article is the substantiation of organizational and methodological principles of economic crimes preventing within internal audit system of a trade enterprise. Methodology. Methodological and informational basis for the research became scientific works, periodic materials, Internet resources, Ukrainian legislation, Basel Committee recommendations and internal audit international standards. Results. It is proved that the effective internal audit system is the key factor for successful corporate governance implementation, one of the most important aspects of which is related to financial supervision. It is determined that the most common type of economic crimes for trade enterprises is the appropriation of property by stealing goods. The economic crimes that arise in the activity of trading enterprises are systematized by the following groups: financial (illegal appropriation of property, tax evasion, insider trading); mixed (falsification of documents, bribery and corruption, kickbacks); official (intellectual property rights violation, corporate espionage, unethical corporate behavior). It is proved that necessary condition of owners’ rights protection is appropriate accumulation of reliable information concerning the use of property in economic activity of a commercial enterprise, which could be achieved within accounting system. It is substantiated that insider trading is not only transactions that have an impact on a company's shares price, but it is also trade in closed information, that affects trading companies’ resources and stability and is carried out by its employees. Practical implications. The author developes a sequence of internal auditor’s actions during the audit: the analysis of bribery facts, kickbacks and financial corruption violations that arose in a trading enterprise past activity; the identification of signs of possible schemes of conspiracy to steal trading company property, as well as the level of employees’ corruption and bribery inclination; the analysis of internal regulatory documents on combating of corruption, repatriation and bribery within a trading company, and developing recommendations for senior management on those document content and form improvement. Value/originality. In order to minimize the potential external and internal risks that may result in financial economic crimes and inaccurate display of information on commodity and other transactions in the accounting system, the detailed program of forensic audit of economic crime prevention is developed.

The wildfires over the central Indian Himalayan region have attracted the significant attention of environmental scientists. Despite their major and disastrous effects on the environment and air quality, studies on the forest fires’ impacts from a renewable energy point of view are lacking for this region. Therefore, for the first time, we examine the impact of massive forest fires on the reduction in solar energy production over the Indian subcontinent via remote sensing techniques. For this purpose, we used data from the Moderate Resolution Imaging Spectroradiometer (MODIS), the Cloud-Aerosol Lidar with Orthogonal Polarization (CALIPSO), the Satellite Application Facility on support to Nowcasting/Very Short-Range Forecasting Meteosat Second Generation (SAFNWC/MSG) in conjunction with radiative transfer model (RTM) simulation, in addition to 1-day aerosol forecasts from the Copernicus Atmosphere Monitoring Service (CAMS). The energy production during the first quarter of 2021 was found to reach 650 kWh/m2 and the revenue generated was about INR (Indian rupee) 79.5 million. During the study period, the total attenuation due to aerosols and clouds was estimated to be 116 and 63 kWh/m2 for global and beam horizontal irradiance (GHI and BHI), respectively. The financial loss due to the presence of aerosols was found to be INR 8 million, with the corresponding loss due to clouds reaching INR 14 million for the total Indian solar plant’s capacity potential (40 GW). This analysis of daily energy and financial losses can help the grid operators in planning and scheduling power generation and supply during the period of fires. The findings of the present study will drastically increase the awareness among the decision makers in India about the indirect effects of forest fires on renewable energy production, and help promote the reduction in carbon emissions and greenhouse gases in the air, along with the increase in mitigation processes and policies.

Three‐phase unbalanced conditions in distribution networks are conventionally caused by load imbalance, asymmetrical fault conditions of transformers and impedances of three phases. The uneven integration of single‐phase distributed generation (DG) worsens the imbalance situation. These unbalanced conditions result in financial losses, inefficient utilisation of assets and security risks to the network infrastructure. In this study, a phase‐changing soft open point (PC‐SOP) is proposed as a new way of connecting soft open points (SOPs) to balance the power flows among three phases by controlling active power and reactive power. Then an operational strategy based on PC‐SOPs is presented for three‐phase four‐wire unbalanced systems. By optimising the regulation of SOPs, optimal energy storage systems dispatch and DG curtailment, the proposed strategy can reduce power losses and three‐phase imbalance. Second‐order cone programming (SOCP) relaxation is utilised to convert the original non‐convex and non‐linear model into an SOCP model which can be solved efficiently by commercial solvers. Case studies are conducted on a modified IEEE 34‐node three‐phase four‐wire system and the IEEE 123‐node test feeder to verify the effectiveness, efficiency and scalability of the proposed PC‐SOP concept and its operational strategy. [ABSTRACT FROM AUTHOR]

Budget constraints may cause delays in the development of transmission expansion projects. These delays increase the probability of congestion in power systems. The congestions preclude a non‐discriminatory access of Generation Companies (GenCos) to transmission network, thus leading to financial losses to certain GenCos. On the other hand, a higher degree of risk is involved in transmission investment, and a long time period is required to return the capital cost. It would, therefore, be effective to offer structures to promote merchant investments in order to lighten the financial burden on the transmission service provider to avoid lengthy delays. This paper proposes a structure to involve the GenCos in merchant transmission investment. The rationale for engaging in such projects is that, as well as the profit from the merchant investment, the GenCos could make further profit from energy production by gaining improved access to load areas. The merchant investment cost of the transmission project is returned through long‐term firm contracts together with revenues from financial transmission right. The most profitable plan of the GenCo is identified by conducting a cost‐benefit analysis among expansion plans specified by the transmission system operator. [ABSTRACT FROM AUTHOR]

Aim: This study aimed to evaluate and quantify the different factors affecting the costs of mastitis in cattle, to quantify the annual and monthly financial losses attributed to mastitis, and to estimate production losses using average linear scores found on The Dairy Herd Improvement Association somatic cell count (SCC) sheets and bulk tank SCC per lactation number. Materials and Methods: All data (bovine mastitis-associated costs and expenditures in Egyptian dairy herds) were analyzed using SPSS/PCT, 2001. A partial budget technique using spreadsheet software and the general linear model procedure was used to analyze the productive and financial measures. Results: Mastitis was present in 57.1% of cows (240/420), while clinical mastitis (CM) was present in 19% of them (80/420). The geometric mean of SCC/ml in bulk tank milk samples of 150 cattle dairy farms was 556.3×103. The annual subclinical mastitis (SCM)-related economic loss was 21,933,258.6 LE, and the two most important cost components were the subsequent decrease in milk production and quality premium losses (93% and 7% of SCM costs, respectively). The quality premium loss was 1,369,602.1 LE. On the other hand, the annual economic loss due to decreased milk production as a result of SCM was 20,563,656.5 LE. The total cost of 80 CM cases, including the failure and preventive costs, was 1,196,871.4 LE, including 1,169,150.4 LE failure costs (106,336.0 LE in direct costs and 1,062,814.4 LE in indirect costs) and 27,721.0 LE preventive costs. The average cost per CM case was 28,760.9 LE, including veterinary time and consultation fees of 250.0 LE (1%), labor 562.5 LE (2%), premature culling 736,000.0 LE (77%), decreased milk production 4085.18 LE (13.7%), discarded milk 185.3 LE (1%), and drugs and treatments 328.9 LE (1%). The total costs of CM (expenditures) extra control and preventive measures, including the diagnosis of CM for 80 cows annually in 20 Egyptian dairy farms were 27,721.0 LE, representing 346.5 LE or 1% of the total cost of CM cases. The cost of monitoring and diagnostic measures was 8635.2 LE, representing 107.9 LE or 1% of the total cost of a case of CM. Conclusion: The method used for cost estimation, in this study, is highly adaptable to individual cattle farms and had a major role in assessing specific control and management measures. The concepts described in this paper help to improve our understanding of the full economic impact of clinical and subclinical mastitis in cattle in Egypt. Assessing the economic losses from mastitis to determine the economic costs and losses occurring in Egyptian dairy farms is critical for encouraging farmers to acknowledge the scale of the problem and implement effective management practices aimed at improving mastitis control and reducing the associated costs. [ABSTRACT FROM AUTHOR]

We examine the impact of atmospheric aerosols and clouds on the surface solar radiation and solar energy at Nainital, a high-altitude remote location in the central Gangetic Himalayan region (CGHR). For this purpose, we exploited the synergy of remote-sensed data in terms of ground-based AERONET Sun Photometer and satellite observations from the MODerate Resolution Imaging Spectroradiometer (MODIS) and the Meteosat Second Generation (MSG), with radiative transfer model (RTM) simulations and 1 day forecasts from the Copernicus Atmosphere Monitoring Service (CAMS). Clouds and aerosols are one of the most common sources of solar irradiance attenuation and hence causing performance issues in the photovoltaic (PV) and concentrated solar power (CSP) plant installations. The outputs of RTM results presented with high accuracy under clear, cloudy sky and dust conditions for global horizontal (GHI) and beam horizontal irradiance (BHI). On an annual basis the total aerosol attenuation was found to be up to 105 kWh m−2 for the GHI and 266 kWh m−2 for BHI, respectively, while the cloud effect is much stronger with an attenuation of 245 and 271 kWh m−2 on GHI and BHI. The results of this study will support the Indian solar energy producers and electricity handling entities in order to quantify the energy and financial losses due to cloud and aerosol presence.

Abstract Background Payment programs based on milk quality (PPBMQ) are used in several countries around the world as an incentive to improve milk quality. One of the principal milk parameters used in such programs is the bulk tank somatic cell count (BTSCC). In this study, using data from an average of 37,000 farms per month in Brazil where milk was analyzed, BTSCC data were divided into different payment classes based on milk quality. Then, descriptive and graphical analyses were performed. The probability of a change to a worse payment class was calculated, future BTSCC values were predicted using time series models, and financial losses due to the failure to reach the maximum bonus for the payment based on milk quality were simulated. Results In Brazil, the mean BTSCC has remained high in recent years, without a tendency to improve. The probability of changing to a worse payment class was strongly affected by both the BTSCC average and BTSCC standard deviation for classes 1 and 2 (1000–200,000 and 201,000–400,000 cells/mL, respectively) and only by the BTSCC average for classes 3 and 4 (401,000–500,000 and 501,000–800,000 cells/mL, respectively). The time series models indicated that at some point in the year, farms would not remain in their current class and would accrue financial losses due to payments based on milk quality. Conclusion The BTSCC for Brazilian dairy farms has not recently improved. The probability of a class change to a worse class is a metric that can aid in decision-making and stimulate farmers to improve milk quality. A time series model can be used to predict the future value of the BTSCC, making it possible to estimate financial losses and to show, moreover, that financial losses occur in all classes of the PPBMQ because the farmers do not remain in the best payment class in all months.

Livestock are expectedly at one point or the other transported from one place to another for breeding, sale or slaughter. Conditions of handling, loading and transportation, stress encountered during the journey and when off-loading are a major factor of recumbency and/ bruising. A survey on recumbency in cattle was conducted at the animal market of the Kumasi Abattoir Company Limited (KACL) in Kaase, in the Kumasi Metropolitan Area of Ghana. The study involved 7960 cattle transported to the slaughterhouse from local towns in Ghana as well as from neighbouring countries. Recumbent and moribund cattle were identified and information was compiled based on the regions (sources) they were transported from, as well as the varying conditions of their handling and transportation. A total of 109 cases of recumbent and moribund cattle were recorded, with an average of 5 recumbent cases per day. Study results showed that cases of recumbency involved 1.4% of the total number of cattle (7960) counted in the animal market and 5.3% of the number of cattle (2069) transported from sources with registered cases of recumbency. The study also revealed higher frequency of recumbency where animals were transported over long distances of >500km (68%); or in relatively larger batch loads of >20 animals (76%). Calculating at an assumed loss of 50% value for each case of affliction, the financial implication of cattle recumbency at the animal market of the KACL is estimated at a loss of GH¢ 54500 per month or GH¢ 654000 (approx. USD 163500) per annum. [ABSTRACT FROM AUTHOR]

In future power systems with little system inertia, grid operators will require the provision of synthetic inertia (SI) from renewable energy sources. Unlike today, grid operators may require continuous provision of SI. This can lead to an unwanted disconnection of wind turbine generators (WTGs) from the grid, and has the potential to cause a significant decrease of the energy yield and financial losses for the turbine operator. In order to avoid such situations a controller is proposed, which interprets the grid codes to the benefit of all parties involved. This can be achieved by a variable inertia constant, which changes with the operating point of the WTG. In this study, the behaviour of the variable inertia constant controller is described, assessed and verified with time domain simulations. [ABSTRACT FROM AUTHOR]

Aim: Disease outbreaks increase the cost of animal production; reduce milk and beef yield, cattle sales, farmers’ incomes, and enterprise profitability. The study assessed the economic effects of foot and mouth disease (FMD) outbreaks along the cattle marketing chain in selected study districts in Uganda. Materials and Methods: The study combined qualitative and quantitative study designs. Respondents were selected proportionally using simple random sampling from the sampling frame comprising of 224, 173, 291, and 185 farmers for Nakasongola, Nakaseke, Isingiro, and Rakai, respectively. Key informants were selected purposively. Data analysis combined descriptive, modeling, and regression analysis. Data on the socio-economic characteristics and how they influenced FMD outbreaks, cattle markets revenue losses, and the economic cost of the outbreaks were analyzed using descriptive measures including percentages, means, and frequencies. Results: Farmers with small and medium herds incurred higher control costs, whereas large herds experienced the highest milk losses. Total income earned by the actors per month at the processing level reduced by 23%. In Isingiro, bulls and cows were salvage sold at 83% and 88% less market value, i.e., a loss of $196.1 and $1,552.9 in small and medium herds, respectively. Conclusion: All actors along the cattle marketing chain incur losses during FMD outbreaks, but smallholder farmers are most affected. Control and prevention of FMD should remain the responsibility of the government if Uganda is to achieve a disease-free status that is a prerequisite for free movement and operation of cattle markets throughout the year which will boost cattle marketing.

This study estimates the photovoltaic (PV) energy production from the rooftop solar plant of the National Institute of Technology Karnataka (NITK) and the impact of clouds and aerosols on the PV energy production based on earth observation (EO)-related techniques and solar resource modeling. The post-processed satellite remote sensing observations from the INSAT-3D have been used in combination with Copernicus Atmosphere Monitoring Service (CAMS) 1-day forecasts to perform the Indian Solar Irradiance Operational System (INSIOS) simulations. NITK experiences cloudy conditions for a major part of the year that attenuates the solar irradiance available for PV energy production and the aerosols cause performance issues in the PV installations and maintenance. The proposed methodology employs cloud optical thickness (COT) and aerosol optical depth (AOD) to perform the INSIOS simulations and quantify the impact of clouds and aerosols on solar energy potential, quarter-hourly monitoring, forecasting energy production and financial analysis. The irradiance forecast accuracy was evaluated for 15 min, monthly, and seasonal time horizons, and the correlation was found to be 0.82 with most of the percentage difference within 25% for clear-sky conditions. For cloudy conditions, 27% of cases were found to be within ±50% difference of the percentage difference between the INSIOS and silicon irradiance sensor (SIS) irradiance and it was 60% for clear-sky conditions. The proposed methodology is operationally ready and is able to support the rooftop PV energy production management by providing solar irradiance simulations and realistic energy production estimations.

The objectives of the present study were to develop a methodology that implies the use of an electronic spreadsheet to calculate the financial losses of involuntary days open (IDO; every additional day open beyond an optimal calving-to-conception interval) and to show an example of the cost of days open using the proposed methodology. The costs accounted for in the methodology were: milk yield loss, calf crop loss, additional reproductive interventions, and cow replacement costs due to infertility. An example for Argentinean dairy cows in grazing year-round calving systems is presented. Results suggest that milk yield loss and cow replacement due to infertility are the main components determining the final cost of the delayed pregnancy. The methodology presented in this study is simpler than previous methodologies, and can be applied in a wide range of scenarios, using different cow types and regional costs.