Loss Of Assets Research Articles

Оцінка діяльності банківських установ в умовах воєнного стану як складова системи банківського контролю

The purpose of this study is to assess the current state of activity and peculiarities of the functioning of banking institutions of Ukraine under martial law and to determine the place and role of such an assessment in the system of monitoring the activity of banking institutions. The authors provide an approach to understanding the essence of the banking control system. The authors understand the banking control system as a set of rules, procedures, legislative regulations and institutions that provide supervision, regulation and assessment of banks' activities. The place and role of assessment of banking institutions' activity in the control system is substantiated. In order to evaluate the activity of banking institutions in the conditions of martial law, the peculiarities of the functioning of the banking system of Ukraine were revealed, its components, participants (National Bank of Ukraine, commercial banks, non-banking financial institutions, stock exchange, clients) were determined and their characteristics were provided. The consequences for the banking system caused by the war and the changes that the war led to are substantiated: bank closures, loss of assets, reduced trust in banking institutions, increased risk, change in business priorities and work in difficult conditions, restructuring and support. The trends of changes in the main indicators in terms of which the activity of banking institutions was evaluated were clarified, namely: the number of operating banking institutions, the profitability of assets and capital of banks, the amount of net assets of banks according to the profitability of capital, the share of non-performing loans in the portfolios of banks, the amount of total assets of Ukrainian commercial enterprises banks, and reasonably obtained results. It has been established that to date, banking institutions have managed to adapt to work under martial law. Despite the decrease in the number of commercial banks, indicators of profitability of assets and capital of the banking sector are gradually increasing, there is a sufficient level of capitalization and liquidity, an active credit policy is being pursued, and indicators of funding from the population and business are increasing. Currently, banking institutions effectively perform their functions and support the efficiency of the national economy. The main tools, the use of which will help ensure the further stable functioning of the banking system in modern conditions, have been identified. Such instruments are: financial support of banking institutions from the Government; regulatory measures of the National Bank of Ukraine aimed at ensuring the stability of the banking system; effective communication between banks, regulatory authorities, clients and the public; measures to stimulate the economy; regular monitoring and control of the state of the banking system.

Measuring Catastrophic Costs in Families Facing Traumatic Brain Injury in Iran.

Traumatic brain injury (TBI) is preventable and expensive. The medical costs of TBI can be too high for some households and might lead to poverty, malnutrition, and loss of assets, which are called catastrophic expenditures. In this study, we investigated the incidence of catastrophic costs associated with TBI caused by road accidents in a province in northern Iran. This prospective study involved a 1-year follow-up after the accident. Data of 220 patients were collected from the medical records of the Poursina Hospital, Rasht, Iran from March 2018 to February 2020. Direct and indirect costs faced by the households of patients with TBI and catastrophic costs related to TBI were calculated. Regression models were obtained and sensitivity analyses were performed at the end of the study. In total, the prevalence of households TBI-related catastrophic costs (TBICC) was 45.5% . Households of female patients (odds ratio [OR]: 0.289, p=0.042), households of retired patients (OR: 0.053, p=0.005), and households falling in the fifth quintile of wealth (OR: 0.370, p=0.050) faced lower TBICC compared to other groups. The Activities of Daily Living scores had a significant negative relationship with TBICC. Political interventions such as implementation of insurance schemes, exemptions from payment for certain groups, identification of poor households, and coverage of assistance services can protect households from catastrophic health expenditures.

A preliminary framework for managing sleep inertia in occupational settings.

Sleep inertia, the temporary period of impairment experienced upon waking, is a safety hazard that has been implicated in serious work-related incidents resulting in injuries as well as the loss of life and assets. As such, sleep inertia warrants formal management in industries where personnel are required to undertake their role soon after waking (e.g. emergency services, engineers, and health care). At present, there is a lack of practical, evidence-based guidance on how sleep inertia could be formally managed at an organizational level. We propose a preliminary framework for managing sleep inertia based on the translation of research findings into specific work procedure modifications/control mechanisms. Within the framework, work procedure modifications/control mechanisms to manage sleep inertia are organized into three levels: (1) modifications/controls that eliminate the chance of sleep inertia, (2) modifications/controls that reduce sleep inertia severity, and (3) modifications/controls that manage the risk of errors during sleep inertia. Practical considerations, limitations, and areas of further research are highlighted for each modification/control to help determine how readily each control measure could be implemented by industries at present. A guide for organizations to use this preliminary framework of sleep inertia management is put forward, as well as the next research priorities to strengthen the utility and evidence base of the framework. This paper is part of the Sleep and Circadian Rhythms: Management of Fatigue in Occupational Settings Collection.

ІМПЕРАТИВИ СУДОВО-ЕКОНОМІЧНОЇ ЕКСПЕРТИЗИ ЗБИТКІВ ВНАСЛІДОК ЗБРОЙНОЇ АГРЕСІЇ РФ

The article is devoted to the problem of deepening organizational and methodological approaches to forensic substantiation of evidence of the amounts of losses of enterprises as a result of the armed aggression of the Russian Federation. The legislative regulation of legal relations between the subjects of damages assessment is analyzed, the organizational basis for the sequence of actions of an enterprise when filing claims in court aimed at obtaining compensation (compensation) for damage caused by armed aggression and the actions of a forensic economic expert at the stages of the evidentiary process within the framework of criminal proceedings are established. The essence of the concept of "losses" and its components are characterized in the context of information sources for their justification and methodological support for calculation. An analysis of the formation of an evidence base by a forensic expert for calculating the cost of damage as a result of armed aggression was carried out. The features of the inventory of assets that were damaged or destroyed as a result of the armed aggression of the Russian Federation are considered. The characteristics of the enterprise's inventory records for certain types of assets (goods, stocks) and their reflection and documentation have been clarified. The main requirements for reflecting the book value of assets in the accounting policies of the enterprise are noted. The features of reflecting losses of financial assets, in particular accounts receivable, in the reporting of an enterprise have been studied. A comparative assessment of the fea-tures of methods for calculating damage and harm as a result of war was carried out. Conclusions are drawn regarding the elements of calculating losses, including losses of enterprises of all forms of ownership as a result of destruction and damage to their property, loss of financial assets, as well as lost profits from the im-possibility or obstacles in carrying out business activities. Differences in the normative regulation of damage are established and the characteristics of reporting elements for assessing losses and calculating their amount for the purposes of compensation for damage are determined.

ОСОБЛИВОСТІ РОЗРАХУНКУ УПУЩЕНОЇ ВИГОДИ ВІД НЕМОЖЛИВОСТІ АБО ПЕРЕШКОД У ЗДІЙСНЕННІ ГОСПОДАРСЬКОЇ ДІЯЛЬНОСТІ ВНАСЛІДОК ЗБРОЙНОЇ АГРЕСІЇ

In the Ukrainian economy, there is a significant number of enterprises that have suffered losses in the form of lost profits as a result of armed aggression. The paper presents the principles of studying the lost profits of enterprises as a result of armed aggression. An analysis of the algorithm for calculating such losses has been carried out. It is determined that this problem needs to be singled out as one of the necessary directions of economic analysis of the activities of the affected enterprises, whose assets were lost or damaged as a result of armed aggression. Taking into account the methodological basis, the main approaches to assessing the financial status of enterprises are considered. It is concluded that the specifics of calculating the lost profits of the affected enterprises during forensic economic examinations should be determined, subject to the loss (damage) of assets as a result of armed aggression, and from the standpoint of a documented calculation of income that the enterprise could actually receive if the loss or damage to assets did not occur. Forensic economic examinations and research in this area are of particular relevance. One of the necessary and priority areas of forensic economic expertise is the calculation of the amount of lost profits from the impossibility or obstacles to economic activity as a result of armed aggression. World experience is actively applied and implemented in national methods and approaches, which is reflected in the normative legal acts of Ukraine. The essence of lost profits from the impossibility or obstacles in the conduct of economic activity related to armed aggression is disclosed, is related to the destruction, damage or loss of property and is the cause of the losses received. When substantiating the initial data on determining the duration of the period, the components of the compounding rate and calculating the cost of cash flows, it is necessary to use documented initial data on the economic indicators of the affected enterprises. Unprofitable activities based on the results of previous years make it difficult for enterprises to calculate lost profits as a result of armed aggression.

Applying Risk-Taking in Islamic Banking and Finance from the Perspective of Islamic Jurisprudence

Islamic financial Institutions are expected to take considerable business risks when earning from their financial dealings. The objective of this study is to clarify the concept of risk in Islamic commercial financial transactions from the fiqhi (or Islamic Jurisprudence) perspective and analytically evaluate the selected three issues having place in the practice of Islamic finance based on the concept of risk taking maintained by Islamic fiqh. This is desk-based research where data has been collected from various sources such as classical fiqh books, regulators’ policy documents and guidelines, and journal articles. This study employed mixed methods of literature review and qualitative content analysis to analyze the data critically in search of assertive findings. The study revealed the issues relating to risk-taking behaviour of Islamic financial institutions (IFIs) as, amongst others, charging the cost of the fund on defaulting customers, holding the lessee liable for the total loss of leased assets under Ijārah Thumma al-Bay’(AITAB) and capital guarantee under Mushārakah based instruments. This study suggests that Institutions facilitating Islamic financial instruments shall have to evaluate the business risk based on their subjects namely (i) property (māl) and (ii) work (ʿamal) in ensuring the fulfilment of Shariah principles and expected risk-taking concept embedded in contracts or instruments without diverting them. Analysis of the selected cases in this research identified that when risk-taking principle is breached, the prohibited elements, such as Ribā, Gharar and Maysir, do arise and that they impede the realization of the Maqāṣid al-Shariah intended for Islamic financial contracts. This research would allow the Shariah scholars and legal authorities in the Islamic financial industry to extend their knowledge on issues in the practice of Islamic finance pertaining to risk-taking behaviours that are expected by the IFIs.

АНАЛІЗ ВПЛИВУ ПОДАТКОВОЇ СИСТЕМИ НА ФІСКАЛЬНУ СТАБІЛЬНІСТЬ ТА УПРАВЛІННЯ РИЗИКАМИ: ПЕРСПЕКТИВИ ТА ВИКЛИКИ

Withinthearticle, theimpactofthetaxpolicyonfiscalstabilityandrisksman-agementtoidentifyperspectivesandchallengesfacingUkraineintheconditionsofmartiallawareresearched.Themainapproachestodeterminingandunderstandingfiscalstabilityareidentified, whichincludetheapproachrelatedtothebudgetbalance; theapproachbasedonthedynam-icsofmoneyturnover; theapproachfocusedonpublicdebt; andtheapproachthattakesintoaccountsocio-economicjustice. Theadvantagesanddisadvantagesofusingtheseap-proachesareformulated. Itisprovedthattheoutlinedapproachestounderstandingfiscalsta-bilityareinterrelatedandcomplementary, sinceofthemisfocusedondifferentaspectsofthefiscalpolicyduetoitsimpactontheeconomyandsociety. Theintegrateduseoftheseap-proachesallowsustoobtainamorecompleteandobjectiveunderstandingoffiscalstabilityanditsdependenceonotheraspectsofeconomicdevelopment.Therelationshipbetweenthetaxsystemandfiscalstabilityisidentifiedandcharacter-ised. Itisprovedthatthetaxsystem, whichdeterminedthemethodofcollectingrevenuesforthestatebudgetandformsthespecificsofthestate’sfinancialpolicy, isasignificantprerequi-siteformanagingfinancesandensuringfiscalstability.Themainrisksassociatedwiththevalidtaxsystemthatcanaffectfiscalstabilityandformulatethelikelyconsequencesoftheirimplementationareidentified. The most significant risks include as follows: shortcomings in tax legislation, increased losses of financial and phys-ical assets of economic entities as a result of war, tax abuses and tax evasion, macroeconomic financial and tax crises, tax completion between countries, corruption, tax policy and social conflicts, changes in international tax standards(in the context of the chosen path of the Ukraine’s development towards European integration).Prospectsforreformingthetaxsystemtoimprovefiscalstabilityintheconditionsofwarandpost-warconditionsareformulated

СУЧАСНИЙ СТАН ПОКАЗНИКІВ УКРАЇНСЬКОЇ БАНКІВСЬКОЇ СИСТЕМИ

The article is devoted to the analysis of the main quantitative indicators of the development of the banking sector of Ukraine: the number of banks included in the State Register; the number of licensed banks; the number of operating banking institutions; the number of banks with foreign capital; the number of banks under liquidation, etc. The dynamics of the assets of the banking system in Ukraine and the main reasons for the identified trends are given. The structure of bank assets is determined. The dynamics and structure of Ukraine’s banking resources are also analysed. An assessment of the dynamics and structure of revenues and expenses of the banking segment of the Ukrainian economy was made. The main financial results of the banking sector of the national economy are determined. As main financial results were chosen net profit, net loss and profitability of assets. The main trends in the development of the banking sector of Ukraine in the period 2018–2022 are outlined, such as: reduction in the number of banking institutions, in particular banks with foreign capital, and the number of structural units; increased mistrust of banks; adaptation to working conditions during the war period; positive dynamics of the assets of Ukrainian banks; a slight decrease in the loan portfolio; the growth of non-performing loans, after a long decline; profitability of capital and assets indicates the restoration of the banking system; the tendency to increase the liabilities of banks and their obligations. In the conditions of martial law, the banking sector of Ukraine continues to work, restore the work of branches in the liberated regions of Ukraine and actively develop. It can be argued that the banking system as a whole has withstood the serious challenges of the modern stage: banks operate and lend while maintaining their liquidity.

СУТНІСТЬ ЗБИТКІВ ПІДПРИЄМСТВ, УСТАНОВ ТА ОРГАНІЗАЦІЙ У КОНТЕКСТІ НАСЛІДКІВ ЗБРОЙНОЇ АГРЕСІЇ

The paper presents the results of a study of the essence of the concept of losses of enterprises, institutions and organizations of all forms of ownership in the context of the consequences of armed aggression. The number of affected enterprises, institutions and organizations that have suffered damage or suffered losses as a result of the destruction and damage to their property in connection with the armed aggression of the Russian Federation, as well as did not receive income due to the impossibility or obstacles in conducting economic activity, is growing. The issue is a priority. Scientific research of scientists on the legal and economic nature of the concept of damages allows for a wider disclosure of its essence and the purpose of calculation (assessment). It is outlined that this issue is one of the key directions of economic analysis of enterprises' activities, which determines the priorities for assessing the financial condition of enterprises, the initial data of the necessary sources of information, and so on. Approaches to the definition of the concept of "losses", both in Ukrainian science and in accounting, have been studied, and it has been concluded that the most important characteristic of losses is the financial result of economic activity. A characteristic of the calculation of losses of the affected enterprises in relation to the volume of loss of assets is proposed. The losses of the affected enterprises are divided into direct losses, indirect losses and the need for recovery. Based on the results of the study, it is concluded that the diagnostics of the financial results of the affected enterprises should be carried out in relation to the assets that are destroyed or damaged, from the standpoint of assessing the prospects for the possibility of their restoration and the possibility of making a profit in future periods.

AN ANALYSIS OF THE LITERATURE ON SOCIETY'S CONCERNS ON INDIA'S CYBERSECURITY IN THE TWENTY-FIRST CENTURY

Cyber security is concerned with matters of cyber-ethics and cyber-safety. The idea of cyber security should be introduced to and ingrained from a young age. Security countermeasures aid in preserving the confidentiality, availability, and integrity of information systems by preventing or lessening asset losses brought on by cyber security threats. An intrusion detection system (IDS) application analyses what happens during an execution and searches for indications that the computer has been mistreated. Numerous metaphors, including those relating to biological processes, healthcare, markets, three-dimensional space, and the preservation of tangible goods, were taken into account. These in turn sparked the investigation of a wide range of prospective tactics for advancing cyber security in the future. The concepts of "Heterogeneity," "Motivating Secure Behaviour," and "Cyber Wellness" were employed to define these tactics. Cyber security plays an important role in the development of information technology and Internet services. Our attention tends to gravitate toward "Cyber Security" when we hear about "Cyber Crimes." Therefore, how well our system handles "Cyber Crimes" is the first factor we take into account when talking about "National Cyber Security". This newsletter focuses on expanding trends in cyber security in light of the widespread adoption of cutting-edge technologies including mobile computing, cloud computing, e-commerce, and social networking. In the research, it is also covered how challenges are exacerbated by a lack of coordination between security organizations and crucial IT infrastructures.

Physical and chemical analysis of Beirut ammonium nitrate blast: A concern of particulate matter in atmosphere

Chemical disasters are caused by improper management, handling, transportation, and sudden accidents. The massive explosion of ammonium nitrate silo in the port of Beirut on August 4, 2020, has threatened the world with the loss of 220 people, about 6500 injuries, huge property loss, and environmental contamination. This paper aims to summarize the major ammonium nitrate accidents in the past 100 years in the world. We analyzed the accidents in terms of frequency, causes, property loss, and deaths. We reported 43 accidents in which 7 accidents triggered more than 100 casualties. Altogether seven terrorist attacks with ammonium nitrate are reported leading to the death of 411 people and huge loss of assets. The explosion releases a large amount of energy and produces a variety of gases along with nitrogen oxides, ammonia, and a lot of particulate matter (PM), which significantly contributes to air pollution. The size and amount of PM imposes negative impact on environment like low visibility, decreased solar radiation and adverse health impacts like chronic respiratory, pulmonary, cardiovascular, and other human diseases. Proper management and safety measures with stringent regulations at national and international level is warranted for the safe and sustainable use of industrial chemicals.

Effective physical protection system design and implementation at a radiological facility: an integrated and risk management approach

Abstract Lives are threatened whenever there is an act of theft or destruction against a nuclear and radiological facility thus, physical protection systems are effectively employed to prevent or mitigate loss of valuable assets. Health facilities that provide radiotherapy services have in their facility a temporary storage unit where disused radioactive sources 60Co, 137Cs and 192Ir are kept and this raises concerns for effective physical protection. An integrated physical protection System was considered to consolidate of all sub systems, sensors and elements related to protection system for an effectively secured environment at a radiological facility. Sequence adversary diagram (ASD) was developed to depict the paths that enemies can take to achieve sabotage or stealing objectives and analyze flews in the paths. The approach to this security system effectiveness focuses on using probabilistic statistical methods for risk evaluation considering detection, delays and response. This paper considers the basic and effective elements required for physical protection system for a radiological center and makes risk evaluation as an approach of security system effectiveness which can serve as fundamental guiding principle for decision makers in the establishment of an effective physical protection for a radiological center.

X-band polarimetric radar QPE for urban hydrology: The increased contribution of high-resolution rainfall capturing

Increased population is exposed to urban flooding as a result of climate change. Flood early warning can largely reduce the loss of life and asset, while how detailed rainfall information is enough has always been a critical issue in achieving robust flood forecasting. Previous analysis has been limited by lacking high-resolution rainfall observation or a spatially-matched urban hydrological model. This study couples mature modeling technologies with comprehensive hydro-meteorological measurement, that is comprised of X-band polarimetric radar (75 m, 3 min), weather stations, and hydrometric stations, and this study further attempts to understand the rainfall spatial resolution effects and critical resolutions from a multi-scale perspective (e.g. block, district, and catchment scales). The results show that coarser resolutions always lead to underestimation of peak flows, even exceeding 40 % in the case of adopting 10 km rainfall data at the block scale. But such damping effects on discharge simulation can be largely attenuated with increased hydrological scale. In general, spatial resolutions of higher than 500 m, and 10 km are needed to obtain accurate simulation results (i.e. keep the relative bias within 20 %) at district and catchment scales, while at least 300 m for the block scale. In conclusion, refined rainfall forcing contributes to better simulation of peak flows in urban hydrological modeling, but the required rainfall spatial resolution changes with the scale of hydrological application. These findings help to better achieve the balance between rainfall observation cost and flood simulation accuracy.

Analysis of the Application of Waqf Core Principle in Risk Management Case Study: the Waqf Maintenance and Development Foundation of Pondok Modern Darussalam Gontor

Abstract: This research was conducted to find out the factors that inhibit performance or work performance in the application of Waqf Core Principles in risk management at the Waqf Maintenance and Development Foundation of Pondok Modern Darussalam Gontor. This research uses qualitative research methods and descriptive approaches. The data collection technique used is triangulation which combines information from various data collection techniques and existing data sources. The results of this study showed that the risk factors that is identified to be possible risk are consisted of internal and external factors of the foundation. The application of Waqf Core Principles in risk management, consists of risk management, collection management, counterparty risk, disbursement management, problem waqf assets, provisions, and reserves, transactions with related parties, country and transfer risks, market risk, reputation and waqf asset loss risk, revenue/profit-loss sharing risk, disbursement risk, operational risk and shari’ah-compliant. Two of these regulatios, are counterparty risk, and country and transfer risks are not applicable to the foundation. The counterparty risk has not been applied because cash waqf has never occurred at the Waqf Maintenance and Development Foundation of Pondok Modern, The country and transfer risks due to the absence of assets involving two countries. Keywords: Risk Management, Waqf Core Principles, Waqf.

Conceptualizing Person-Centered Care in Elder Mistreatment Intervention: Use of a Well-Being Framework.

Person-centered care (PCC) applied to elder mistreatment interventions is an approach to include victim priorities. Although PCC may improve outcomes by supporting choice, victim preferences are often difficult to support, especially in high-risk situations. We studied the adaptation of PCC structures and process to a pilot intervention, aimed at including client preferences in a multidisciplinary team's plans to address complex elder mistreatment. Case study analysis was used to examine the process of integrating client priorities into a risk-reduction plan. A well-being framework was used to understand the relationship between safety and preferences. Purposive sampling identified a case study of a high-risk victim with history of refusing help who agreed to work with the Service Advocate, a member of a multidisciplinary team. PCC required a relationship of trust, honed over several weeks by prioritizing the clients' perspective. Client preferences included remaining at home, continuing the relationship with the abuser, and maintaining a sense of mastery. Individualized definitions of "safety" were unrelated to elder mistreatment risk. Assistance included working with the suspected perpetrator, which is not offered by most elder mistreatment interventions, and resulted in some risk reduction. Reasons for refusing help were a desire for control and fear of loss of well-being assets. Individualized definitions of well-being should be considered in measuring intervention success. Future research could determine guidelines on what levels of elder mistreatment risk are acceptable, and how to monitor clients for safety while supporting autonomy.

Climate change threatens our health and survival within decades

Climate change harms health in all populations. 1 Ebi KL Capon A Berry P et al. Hot weather and heat extremes: health risks. Lancet. 2021; 398: 698-708 Summary Full Text Full Text PDF PubMed Scopus (102) Google Scholar Heat-related illness and deaths are increasing worldwide, from heatstroke, adverse pregnancy outcomes, worsened kidney function, and adverse mental health effects. 1 Ebi KL Capon A Berry P et al. Hot weather and heat extremes: health risks. Lancet. 2021; 398: 698-708 Summary Full Text Full Text PDF PubMed Scopus (102) Google Scholar , 2 Romanello M Di Napoli C Drummond P et al. The 2022 report of the Lancet Countdown on health and climate change: health at the mercy of fossil fuels. Lancet. 2022; 400: 1619-1654 Summary Full Text Full Text PDF PubMed Scopus (10) Google Scholar For those working outdoors, heat limits physical work and labour productivity, undermining livelihoods. 1 Ebi KL Capon A Berry P et al. Hot weather and heat extremes: health risks. Lancet. 2021; 398: 698-708 Summary Full Text Full Text PDF PubMed Scopus (102) Google Scholar Extreme weather events cause illness (eg, through particulate pollution from fires, or water contamination from floods), direct injury (eg, physical injury and drowning), and chronic malnutrition by reducing agricultural output and increasing infections. 1 Ebi KL Capon A Berry P et al. Hot weather and heat extremes: health risks. Lancet. 2021; 398: 698-708 Summary Full Text Full Text PDF PubMed Scopus (102) Google Scholar , 3 Costello A Abbas M Allen A et al. Managing the health effects of climate change: Lancet and University College London Institute for Global Health Commission. Lancet. 2009; 373: 1693-1733 Summary Full Text Full Text PDF PubMed Scopus (1597) Google Scholar Climate change means many infectious diseases expand into previously safe areas and could increase pandemic risk. 1 Ebi KL Capon A Berry P et al. Hot weather and heat extremes: health risks. Lancet. 2021; 398: 698-708 Summary Full Text Full Text PDF PubMed Scopus (102) Google Scholar Loss of physical assets and damage to infrastructure affect essential health and social services and socioeconomic wellbeing. Together, these factors drive population migration, political upheaval, and economic damage, all of which impact health. For these reasons the 2009 Lancet Commission on managing the health effects of climate change 3 Costello A Abbas M Allen A et al. Managing the health effects of climate change: Lancet and University College London Institute for Global Health Commission. Lancet. 2009; 373: 1693-1733 Summary Full Text Full Text PDF PubMed Scopus (1597) Google Scholar described climate change as the “greatest global health threat of the 21st century”. However, it was wrong, both qualitatively and temporally. The threat is now to our very survival and to that of the ecosystem upon which we depend. Grave impacts of climate change are already with us and could worsen catastrophically within decades. A UN Environment Programme report states there is “no credible pathway to 1·5°C in place” today. 4 UN Environment ProgrammeEmissions gap report 2022. Oct 27, 2022. https://www.unep.org/resources/emissions-gap-report-2022Date accessed: November 9, 2022 Google Scholar

Analisis Kinerja Keuangan Bank Syariah Indonesia dengan Menggunakan Metode Eagels Periode 2018-2020

Bank Syariah Indonesia is one of the banks that offers various types of products and services. In 2018, Bank Syariah Indonesia faced high challenges. Indonesia's unfavorable economic conditions have an impact on the customer's financing business so that their finances decline. The decline in the quality of productive assets in 2018 prompted the company to increase reserves for asset losses, so that profits in 2018 were under pressure. This study aims to analyze the financial performance of Indonesian Islamic Banks using the EAGLES assessment aspect.This type of research is quantitative descriptive. This research describes systematically, factually, and accurately about the facts and characteristics of a particular population, or tries to describe the phenomenon in detail. In this study the data source used is secondary data. Aspects used to measure the financial performance of Bank Syariah Indonesia, namely, the ability to generate, asset quality, growth rate, liquidity, equity and strategic management.The results showed that the financial performance of the Indonesian Islamic Bank in terms of earning ability with ROA and ROE ratios obtained an average ratio of 0.25% and 3.11%, respectively. Judging from the aspect of asset quality, the NPF ratio obtained an average of 5.94%. The growth rate aspect which consists of the DGR and LGR ratios has an average ratio of 8.63% and 15.59%, respectively. Judging from the liquidity aspect with the FDR ratio, the average ratio is 23.33%. The equity aspect using the CAR ratio obtained an average of 12.55%. Judging from the strategic management aspect, the SRQ By Personnel ratio shows an average of 46.80%. Based on the results of the study, it can be found that the financial performance of Indonesian Islamic Banks in terms of the ROA and ROE ratios shows poor financial performance. The NPF and DGR ratios show a fairly good financial performance. Judging from the SRQ by Personnel ratio, it shows poor financial performance. Meanwhile, from the ratio of CAR, LGR and FDR, the financial performance of Bank Syariah Indonesia shows a very good performance.

Challenges and Common Solutions in Smart Contract Development

Smart contracts are a promising means of formalizing and reliably enforcing agreements between entities using distributed ledger technology (DLT). Research has revealed that a significant number of smart contracts are subject to programming flaws, making them vulnerable to attacks and leading to detrimental effects, such as asset loss. Researchers and developers call for a thorough analysis of challenges to identify their causes and propose solutions. To respond to these calls, we conducted two literature reviews and diverse expert interviews and synthesized scattered knowledge on challenges and solutions. We identified 29 challenges (e.g., code visibility, code updateability, and encapsulation) and 60 solutions (e.g., gas limit specification, off-ledger computations, and shadowing). Moreover, we developed 20 software design patterns (SDPs) in collaboration with smart contract developers. The SDPs help developers adjust their programming habits and thus support them in their daily development practices. Our results provide actionable knowledge for smart contract developers to overcome the identified challenges and offer support for comparing smart contract integration concepts across three fundamentally different DLT protocols (i.e., Ethereum, EOSIO, and Hyperledger Fabric). Moreover, we support developers in becoming aware of peculiarities in smart contract development and the resulting benefits and drawbacks.

Study on the Problems and Countermeasures of Leading Cadres' Natural Resources Assets Outgoing Audit in S City

Nature is our home for human survival, and natural assets are the most precious wealth of human beings. In recent years, the rapid development of industry has caused great harm to the natural environment. In the face of a huge crisis of natural resources, it is increasingly important to audit the loss of natural resources assets of leading cadres. This paper combines the analytic hierarchy process with the case analysis method. Firstly, starting from the content and objectives of the departure audit of natural resources assets of leading cadres, this paper analyzes the current situation of the departure audit of natural resources assets in China. Secondly, taking the specific process of the audit of natural resources assets in s city as an example, this paper analyzes the problems of departure audit of natural resources assets in China. Secondly, taking the specific process of the audit of natural resources assets in s city as an example, this paper analyzes the problems existing in the current departure audit and the enlightenment to us Finally, some suggestions are put forward.

Perceptions of Smallholder Farmers on Climate Change in the uMkhanyakude District of KwaZulu-Natal Province of South Africa

This study assesses smallholder farmers’ perceptions on climate change using a sample of 400 farmers in the uMkhanyakude district of KwaZulu-Natal, South Africa. Using descriptive statistics, farmers perceived that rainfall had decreased during the study period while temperatures had increased. Principal component analysis (PCA) further revealed that farmers’ perceptions could be grouped into: a) natural disasters; b) institutional support; c) decrease in crop yields and loss of assets; d) changes in temperature and rainfall and e) extension on climate change and poor livestock production. In light of these findings, the study recommends that agricultural support for groupings of farmer’s perceptions be provided to help farmers cope with the negative effects of climate change.