Evaluation Of Assets Research Articles

Revolutionizing Finance: The Comprehensive Impact and Application of Machine Learning

The adoption of ML in finance has great potential to reform financial practices. This paper delves into the pivotal role of machine learning (ML) in revolutionizing the financial domain, including enhancing predictive accuracies, reducing cost, catalyzing financial innovation, and improving customer relationships. By dissecting the advantages, this paper summarizes the application of ML in finance like stock market forecasting, fraud detection, credit risk prediction, portfolio management and asset evaluation. Meanwhile, it also acknowledges existing obstacles such as data quality, transparency of models, and output homogenization. Finally, the paper seeks to provide comprehensive insights into the future landscape shaped by ML technologies in finance.

Leveraging IoT Technology for Transformative Impact in the Maritime Sector

The maritime sector is undergoing a transformative shift driven by the adoption of the Internet of Things (IoT) era. IoT permits real-time data collection, monitoring, and evaluation of maritime assets, leading to improved operational efficiency, stepped forward protection, and value financial savings. By integrating IoT sensors into ships, ports, and cargo, stakeholders can optimize gas intake, control vessel maintenance, tune shipment movements, and ensure compliance with environmental regulations. Furthermore, IoT enables predictive protection, decreasing downtime and extending gadget lifespan. The usage of IoT in maritime logistics also promotes transparency within the supply chain, assisting in more specific direction-making plans and reducing delays. This summary explores the key packages of IoT inside the maritime region, addressing its ability to revolutionize transport operations, enhance sustainability, and power innovation across the enterprise. Via manner of its very nature, the delivery and logistics organization desires an in-depth and powerful statistical alternative for fulfillment management and choice-making. A specific technique is needed for the marine enterprise due to the complicated and various environments. The naval enterprise's short adoption of IoT generation will make it an awful lot less tough to administer essential services like vessel monitoring, emissions control, preventative protection, protection, and welfare. The IoT answers defined in this article are tailor-made to the business enterprise's present-day needs. The hints are normal with the venture, which intends to offer an interactive remark route on maritime and survey or IoT systems to fill the market need due to the speedy growth of the smart Maritime & Surveying business enterprise. By its very nature, the delivery and logistics company wishes for an in-depth and powerful facts alternative for fulfillment control and selection-making. A specific method is wanted for the marine company due to the complex and diverse environment. The naval enterprise's short adoption of IoT generation will make it much less tough to administer essential offerings like vessel tracking, emissions control, preventative protection, protection, and welfare. The IoT solutions defined in this newsletter are tailored to the organization's current wishes. The tips are regular with the undertaking, which intends to provide an interactive observation course on maritime and survey or IoT structures to fill the market want because of the speedy boom of the smart Maritime & Surveying commercial corporation

A Proposed Model to Measure the Impairment Value of Fixed Assets with the Need for Tax Recognition

International accounting standards require, in particular the impairment of (36) asset value standard No (31), re- evaluation of assets to display the value of fair value as the replacement value at the end of the period or fiscal year of the disclosure of assets, real value, the represent philosophy of accounting to relevant of different models to call the fair values, especially in case of using methodology - based pricing capital asset model. The researcher presented a model for measuring the impairment of the book value of assets form, which contributes to the measurement of accuracy of the fixed measurement of accounting income and taxable income help guide the preparation of financial statements in the presentation of fixed assets as fast as they converge with the fact that revenue and economic benefits of the asset in the financial period is ending. Because the accounting incases always different on taxable income for the application of the income tax act, although the act, to impose tax in net profit, which present the income statement prepared in accordance with the Egyptian accounting standards, but on grounds of maintaining the public revenues of ministerial decisions were issued contrary to that application and became the standard (31) can’t be applied when determining the tax base. Which led to a loss in its submission for income tax, which is a clear challenge, there is no application of some financial standards, which is what the researcher tried to show. He presented it to determine the tax impact of not applying the standard.

Assessing computational reproducibility in Behavior Research Methods

Psychological science has thrived thanks to new methods and innovative practices. Journals, including Behavior Research Methods (BRM), continue to support the dissemination and evaluation of research assets including data, software/hardware, statistical code, and databases of stimuli. However, such research assets rarely allow for computational reproducibility, meaning they are difficult to reuse. Therefore, in this preregistered report, we explore how BRM’s authors and BRM structures shape the landscape of functional research assets. Our broad research questions concern: (1) How quickly methods and analytical techniques reported in BRM can be used and developed further by other scientists; (2) Whether functionality has improved following changes to BRM journal policy in support of computational reproducibility; (3) Whether we can disentangle such policy changes from changes in reproducibility over time. We randomly sampled equal numbers of papers (N = 204) published in BRM before and after the implementation of policy changes. Pairs of researchers recorded how long it took to ensure assets (data, software/hardware, statistical code, and materials) were fully operational. They also coded the completeness and reusability of the assets. While improvements were observed in all measures, only changes to completeness were altered significantly following the policy changes (d = .37). The effects varied between different types of research assets, with data sets from surveys/experiments showing the largest improvements in completeness and reusability. Perhaps more importantly, changes to policy do appear to have improved the life span of research products by reducing natural decline. We conclude with a discussion of how, in the future, research and policy might better support computational reproducibility within and beyond psychological science.

Dynamic portfolio optimization with the MARCOS approach under uncertainty

This paper introduces a dynamic portfolio selection approach that integrates the robustness of interval type-2 fuzzy sets (IT2FSs) with the flexibility of the MARCOS (Measurement of Alternatives and Ranking according to COmpromise Solution) method, offering a novel framework for asset evaluation amidst uncertainty. The IT2FSs enhance the adaptability of asset criteria representation, while the innovative application of MARCOS within the IT2FS environment refines the asset selection process. The weighted semi-absolute deviation metric is embraced to capture portfolio risk characteristic, which ingeniously harnesses the utility function values derived from the IT2F-MARCOS framework to delineate the anticipated return profile. On this basis, a dynamic bi-objective portfolio allocation model with realistic constraints and dynamic risk preference is formulated to rebalance portfolio periodically. Empirical evidence demonstrates the robustness and effectiveness of this approach compared to benchmark indexes, different allocation strategies, and the TOPSIS-based selection method, offering significant advancements in portfolio optimization for investors navigating uncertain markets. This study endeavors to contribute to the field of portfolio management, providing a thoughtful approach that enhances both theoretical understanding and practical application.

Exploration of the Talent Cultivation Model for the Integration of Industry and Education in University Asset Evaluation

During the 14th Five Year Plan period, the main task of talent team construction in China’s asset appraisal industry was to develop innovative talent training models. Therefore, this article focuses on the talent cultivation model of integrating industry and education in asset evaluation in universities, systematically summarizes the theoretical and practical significance of research on asset evaluation talent cultivation models in universities, and explores the construction measures of asset evaluation talent cultivation models based on the integration of industry and education that meet social needs and the development of the times [1]. At the same time, the strategy of constructing a deep integration talent training system was explored, guided by the integration of industry and education, to cultivate asset evaluation composite talents with strong practical skills. The aim is to provide a reference for improving the quality of asset evaluation professionals in China and promoting the development of asset evaluation talent training models.

Research on the Construction of a Curriculum System of Asset Appraisal Major under the Background of Artificial Intelligence

The integration of artificial intelligence technology is reshaping the future of the asset valuation industry, and the efficiency and accuracy of asset valuation can be significantly improved through online data collection, intelligent conversion, and automated valuation of AI asset valuation systems. Due to the late start of asset appraisal majors in universities in China, the problem of the imperfect curriculum system of asset appraisal majors is gradually exposed. Colleges and universities must reform the current curriculum system, add more courses related to AI automatic valuation technology, add more practical content to help students master more evaluation methods, and cultivate new compound asset evaluation talents.

Abstract Tu056: A Two-Hit HFpEF-like Mouse Model with Accelerated Disease Onset

Introduction: Heart failure with preserved ejection fraction (HFpEF) is a heterogenous syndrome with multiple co-morbidities and has limited therapeutic options. To better understand the underlying mechanisms and develop novel therapies, it is important to focus on development of pre-clinical models that mimic the multi-factorial nature of HFpEF. Goal & Methodology: We aimed to develop a mouse HFpEF model by incorporating unfavourable metabolic axis, in db/db mice carrying mutation in lectin receptor, with Ang-II induced impaired hemodynamic conditions. Briefly, we infused Angiotensin II (Ang II, 1500 ng/kg/min) subcutaneously in 12-week-old wild type (WT) and db/db mice for 4 weeks (Fig 1). SGLT2 inhibitor (SGLT2i) was used as a pharmacological intervention. Results: The db/db + Ang II mice showed impaired diastolic function reflected by increase in E/A, E/e’ and global longitudinal strain. This increase was not observed in the db/db + Ang II mice upon treatment with SGLT2i. The ejection fraction was preserved across all groups. Interestingly, db/db + Ang II group did not develop cardiac hypertrophy & fibrosis as indicated by unchanged LV mass, picosirius red staining and unaltered expression of Nppa, Nppb & Acta2 transcripts. Investigation of lipid metabolism showed reduction of fatty acid synthase in db/db (+/-Ang II) groups in comparison to WT animals. Also, phosphorylation of ATP citrate lyase in db/db + Ang II group was diminished compared to db/db animals. Among the glucose metabolism markers, lactate dehydrogenase and pyruvate dehydrogenase showed decreasing trend in all groups compared to WT group. Conclusion: The present mouse model recapitulates metabolic and hemodynamic aspects of HFpEF pathophysiology. Our model is useful for basic research as well as quick evaluation of targets and assets focused on cardiac metabolism with the advantage of faster disease onset and clinically relevant echocardiographic endpoints.

Evaluation of Total Risk-Weighted Assets in Islamic Banking through Fintech Innovations

The assessment of total risk-weighted assets (LTRWAs) in the banking sector is of the utmost importance. It serves as a critical component for regulatory compliance, risk management, and capital adequacy. By accurately assessing LTRWAs, banks can effectively meet regulatory requirements, efficiently allocate capital resources, and proactively manage risks. Moreover, the accurate assessment of LTRWAs supports performance evaluation and fosters investor confidence in the financial stability of banks. This study presents statistical analyses and machine learning methods to identify factors influencing LTRWAs. Data from Bahrain, Jordan, Qatar, the United Arab Emirates, and Yemen, spanning from 2010 to 2021, was utilized. Various statistical tests and models, including ordinary least squares, fixed effect, random effect, correlation, variance inflation factor, tolerance tests, and fintech models, were conducted. The results indicated significant impacts of the unemployment rate, inflation rate, natural logarithm of the loan-to-asset ratio, and natural logarithm of total assets on LTRWAs in regression models. The dataset was divided into a training group (90% of the data) and a testing group (10% of the data) to evaluate the predictive capabilities of various fintech models, including an adaptive network-based fuzzy inference system (ANFIS), a hybrid neural fuzzy inference system (HyFIS), a fuzzy system with the heuristic gradient descent (FS.HGD), and fuzzy inference rules with the descent method (FIR.DM) models. The selection of the optimal model is contingent upon assessing its performance according to specific error criteria. The HyFIS model outperformed others with lower errors in predicting LTRWAs. Independent t-tests confirmed statistically significant differences between original and predicted LTRWA for all models, with HyFIS showing closer predictions. This study provides valuable insights into LTRWA prediction using advanced statistical and machine learning techniques, based on a dataset from multiple countries and years.

Life Skills Integration and Flourishing Education (LIFE): A Suicide Prevention Program

Implementing university-wide suicide prevention methods is crucial for effectively working towards the ultimate objective of reducing suicide rates and preventing possible suicide-related fatalities. Implementing suicide prevention strategies in a supportive setting like a school has significant potential to enhance the understanding, beliefs, and willingness to seek assistance among young individuals (Robinson, Yuen, et al., 2011). The objective of this study was to create a program that seeks to offer promotion and preventive initiatives to effectively target a wide variety of risk variables and devise techniques to enhance protective factors, therefore reducing the likelihood of suicide attempts among college students. A needs and asset evaluation were undertaken throughout the development of the proposed intervention program to provide evidence of its usefulness to the targeted participants, who are college students enrolled in an academic institution. The curriculum was developed using the concept of the experiential learning cycle. This program development study resulted in the creation of a four-session curriculum that can be delivered through both in-person and online methods. The LIFE program is designed to address the specific needs of students by focusing on fundamental principles that enhance their psychosocial abilities and interpersonal aptitude. This program hopes to equip participants with the necessary tools to make informed choices, solve problems, engage in critical and creative thinking, communicate proficiently, foster positive relationships, demonstrate empathy towards others, and effectively manage their lives in a healthy and productive manner. This program could be implemented on a trial basis to evaluate its efficacy.

КОМПЛЕМЕНТАРНІ АКТИВИ ІННОВАЦІЙНОЇ ДІЯЛЬНОСТІ В СИСТЕМІ ОБЛІКУ

Complementary assets ensure the emergence of a synergistic effect due to the formation of such combinations of innovative resources that contribute to the construction of the most effective chain of value creation and the maximization of economic benefits by increasing the level of marginal return from the separate use of such resources. The main reasons for the insufficient use of the concept of complementary assets in accounting have been analyzed. The directions for using the concept of asset complementarity in US GAAP and IAS/IFRS have been grounded. The main characteristics of complementary assets have been disclosed and analyzed. The basic provisions of the methodology of accounting for complementary assets according to GAAP US and IAS/IFRS have been analyzed. Two main approaches have been proposed for the development of the accounting system of complementary innovative assets of the enterprise: 1) accounting of complementary assets as a single asset (comprehensive assessment of one asset at fair value, in particular in cases of accounting for intangible assets during a merger of enterprises, accounting for minerals or oil and gas property for enterprises engaged in extractive activities, etc.); 2) parallel analytical accounting of complementary assets (improved assessment of the basic asset at fair value). Development directions for the evaluation of complementary innovative assets of the enterprise at fair value have been formed. The dependence of the amount of information on complementary assets to be disclosed and the level of protection of the enterprise's innovative capital is substantiated. The expediency of forming a comprehensive report on complementary innovative assets, which will reveal information about basic innovative assets (elements of the enterprise's innovative capital) and complementary tangible and intangible assets, is substantiated. Because different types of complementary assets play different roles in ensuring the effectiveness of the creation and use of basic innovation assets. Therefore, information about different types of complementary assets of innovative activity will have different relevance for users. The proposed report for the enterprise is an information basis for decision-making in the innovation management system.

Analisis Kualitas Aset Fasilitas Koridor Jalan sebagai Ruang Publik

Braga Street is a commercial area consisting of road corridors and pedestrian paths. Ideally, optimally functioning public spaces have the best quality so that they have the carrying capacity of community activities. Increasing the activities of urban communities creates many ideas, collaborations, and businesses that support economic growth. To realize the effectiveness of public space, facility assets in public space are the main factor that affects the quality of public space. Evaluation of facility assets on Jalan Braga, Bandung is needed to assess the quality of its assets. The evaluation was carried out using the Public Space Quality Index (PSQI) method. The quality of facility assets is assessed based on aspects of accessibility, maintenance, attractiveness, comfort, safety and security. From the evaluation results, accessibility aspects are categorized as quality class A (highest), maintenance aspects are quality class B (high), attractiveness aspects are categorized as quality class A (highest), comfort aspects are categorized as quality class B (high), and safety and security aspects are categorized as quality class B (high). Overall, Jalan Braga's facility assets are categorized as quality class B (high).

Reflection on Building a First Class Course in "Auditing"

"Audit" is the first core course offered by our school, relying on national first-class majors in accounting, financial management, and auditing, as well as first-class professional asset evaluation in Anhui Province. It is a provincial-level key discipline and characteristic major, and is aimed at third year students in various majors of our accounting school. On average, it covers more than a thousand students per academic year. It is a very important course in the training of accounting and management professionals. Creating a first-class course in auditing is conducive to enhancing the influence of auditing, enhancing the level of teaching staff, cultivating students' independent thinking ability, comprehensively enhancing their learning interest, strengthening the transformation and construction of professional content, innovating talent training models, promoting classroom teaching revolution, building a high-quality teacher team, promoting collaborative education, strengthening innovation and entrepreneurship education, and cultivating a strong culture of quality.

Theory and practice of evaluation of capital assets in Uzbekistan

The article describes the theoretical and practical aspects of capital assets. The specific characteristics ofcapital assets and their importance today are highlighted. At the same time, conclusions and proposals on capital assetswere formed.

RESEARCH ON THE DIRECTIONS OF MONITORING THE USE OF REAL ESTATE IN SETTLEMENTS

Monitoring real estate assets in settlements is pivotal in effective territorial management. Accurate information on the status and utilisation of these assets is essential for informed decision-making, resource allocation, and the sustainable development of lands within settlements. This research delves into the multifaceted methodologies used to achieve these objectives. The driving force behind this research is the demand for data-driven, geolocation-based decision-making. The precise evaluation of real estate assets within settlements is indispensable for efficient land use planning, infrastructure development, and the prudent management of natural resources. In the ever-evolving urban landscape, comprehending the dynamics of real estate assets is strategically imperative, facilitating optimal resource allocation and sustainable growth. Populated areas often present intricate, multi-layered geographical landscapes. Conventional real estate monitoring methods, such as manual inspections and paper documentation, often fall short of the required timeliness and accuracy for effective management. It is here that modern technologies step in, offering innovative solutions to augment the monitoring process. Geographic Information Systems (GIS) are at the forefront of this transformation. They enable the collection, analysis, and visualisation of spatial data, offering a multidimensional perspective on real estate assets. Through GIS, real-time insights into asset usage, condition, and their impact on the environment become attainable. Utilising GIS empowers decision-makers and stakeholders, aiding informed choices that facilitate sustainable urban planning and development. Furthermore, integrating remote sensing technology elevates the monitoring of real estate assets in settlements. Satellite imagery and aerial photography provide high-resolution data to detect changes and trends. That is particularly valuable for assessing urban expansion, environmental shifts, and the allocation of lands for agriculture, industry, or residential purposes. Ensuring data accuracy, accessibility, and confidentiality is a paramount aspect of efficient real estate monitoring. Advanced data analytics, machine learning algorithms, and blockchain technology can be leveraged to safeguard data integrity, ensure privacy, and enhance the overall quality of information. In summary, research on monitoring the use of real estate assets in settlements stands as a critical field with wide-reaching implications. The amalgamation of GIS, remote sensing technology, and advanced data analytics is reshaping our approach to comprehending, managing, and planning land usage in urban and rural contexts. By harnessing the capabilities of modern technology and data-driven insights, we pave the way for more sustainable and efficient territorial management. Keywords: spatial provision, monitoring, geoinformation system, land use, cadastral data, modelling.

Development of ionic liquid-capped carbon dots derived from Tecoma stans (L.) Juss. ex Kunth: Combatting bacterial pathogens in diabetic foot ulcer pus swabs, targeting both standard and multi-drug resistant strains

Bacterial infection is rapidly growing and is a severe danger to global welfare worldwide. Consequently, there is a growing demand for novel antibacterial medications. As an outcome, the evaluation of antibacterial assets of carbon dots (CDs) including a variety of ionic liquids (ILs) were employed to reside advance notice of the structure tunability of ILs along with abundant surface functional group of designed amine-modified CDs, have recently sparked a lot of interest. In this study for the first time, highly efficient ionic-liquid decorated CDs were synthesized to assess the impact of capped-ionic liquid on the degree of antibacterial activity. Fluorescent amine-modified CDs (CDs-NH2) were obtained from the Tecoma stans (yellow elder flower) extract by a single-step carbonization method in presence of ethylenediamine, and then capped with ionic liquids; 3-(carboxymethyl)-1-methyl-1-H-imidazol-3-ium bromide (ILIM) and 3-(carboxymethyl)-1-methyl-1-H-benzo[d]imidazole-3-ium bromide (ILBIM) by a simple carbodiimide chemistry. In-vitro antibacterial activity of CDs-NH2, ILIM@CDs and ILBIM@CDs were evaluated against common pathogens, Escherichia coli (E. coli) as Gram(-ive) bacteria and Staphylococcus aureus (S. aureus) as Gram(+ive) bacteria as well as against clinical multi-drug resistant strain obtained from pus swab of diabetic foot ulcer, by microdilution method as well as well-diffusion method. The results showed that functional ILs-capped CDs have enhanced antibacterial activity against standard (E. coli, S. aureus) and clinical resistant bacterial strains, with minimal inhibitory concentrations (MICs) values range from 0 to 64 μg/mL for standard E. coli/ S. aureus and 250 μg/mL for drug resistant clinical strains, respectively. Structure activity analysis and molecular docking studies revealed that the antibacterial activity of ILBIM@CDs/ILIM@CDs is particularly better compared to CDs-NH2 and ionic-liquids.

Identification of Digital Intellectual Assets and Features of Their Commercialization

The need to identify, define the types, specifics and features of the commercialization of digital intellectual assets is due to the prevailing realities and the opportunities for additional income associated with the digitalization of the economy and the legislative consolidation of new objects of civil turnover — digital rights. The purpose of the work is to characterize digital intellectual assets as objects of commercialization, to identify the features and conditions of its implementation, as well as factors affecting the type and amount of license fees for the transfer of rights to these assets. The methodological basis of the research was the categorical apparatus of management methods in the field of intellectual property and digital rights, methods of classification, statistical and comparative analysis, a systematic approach, scientific works of leading domestic and foreign scientists in the field of evaluation of intellectual property and digital assets. Results of the study are as follows: two interpretations of digital intellectual assets have been identified: 1) as rights to intellectual property objects that exist and have value in digital form; 2) as digital rights to intellectual property objects, the disposal of which is carried out exclusively in an information system based on blockchain technology; the typologization of digital intellectual assets with the allocation of separate types within each interpretation is carried out; the features of commercialization of digital intellectual assets, factors influencing the choice of the type and amount of license remuneration are revealed. The findings can be used in practice by the management of companies when developing strategies for managing new types of assets in order to increase the efficiency of their commercialization.

NATURAL HEALING ASSETS EVALUATION SCIENTIFIC APPROACHES

Topicality. The existing conceptual and methodological support was analyzed. Main of them is proposed by international institutions regarding accounting and valuation of natural assets. Arising disproportions in the process of natural healing assets accounting and the applying possibility of the modern approaches of it accounting are considered.Aim and tasks. The aim of the article is to determine the main international trends in the assessment of natural healing assets. The tasks of the article are the systematization of international approaches and the legal basis for the of healing assets accounting, the determination of directions for the natural healing assets evaluation as an element of blue growth, and the identification of the main contradictions in the institutional and legislative and regulatory provisions regarding the management of natural healing assets.Materials and Methods. The theoretical base of the article was developed using the method of theoretical generalization to define the concept of natural healing assets. Environmental and economic assessment approaches were used to identify accounting trends.Research results. The article proves that the income received by the state in the process of extracting natural-healing assets is not income in the pure sense, but is a rearrangement of the portfolio of natural-healing assets, namely the moment when assets from a physical state acquires a monetary equivalent. Income, at the same time, is investment and mutually beneficial cooperation with business entities, which depends on the institutional capacity of countries to diversify.Conclusion. Disproportions have been revealed regarding the accounting of natural healing assets, such as those that are taken into account only in interaction with medical and health services. International achievements in the assessment of natural healing assets were summarized into a single methodological basis for their assessment in monetary terms. We note that today natural healing assets in international practice are calculated only in the form of services provided at resorts or spa centers for treatment, recovery and rehabilitation. Also, disproportions arise in the absence of classification of natural healing assets as basic products, which complicates the process of accounting and evaluation of natural healing assets.

Valuation of Enterprise Data Assets by Using the Improved Multi-Period Excess-Earnings Method

With the arrival of the information age, data assets owned by enterprises are becoming increasingly abundant and important. In order to better manage and utilize these data assets, this article first comprehensively considering the factors that affect the value of enterprise data assets, then establishes a new data asset value evaluation system by using the improved multi-period excess-earnings method, and apply it in combination with case studies, so as to achieve the goal of improving the value evaluation of enterprise data assets and making the evaluation results of enterprise data assets more accurate.

Research on the Outgoing Audit and Evaluation of Water Resource Assets of Leadership Cadres in City Y

The outgoing audit of water resource assets of leading cadres is key to promoting the management of water resource assets and investigating the responsibility for water environment damage. This paper is based on the United Nations’ Sustainable Development Goals related to water resource management and natural asset green accounting. It constructs an evaluation index system for the outgoing audit and evaluation of water resource assets from four dimensions: resource, environment, society, and economy. The paper combines the Analytic Hierarchy Process (AHP) and the initial comparison scoring method to comprehensively assess the water resource management performance of the former mayor of City Y in the Yellow River Basin during 2018–2020. The Barrier Degree Model is also utilized to identify the main influencing factors. The results indicate the following: (1) the constructed index system covers critical aspects of the outgoing audit and can comprehensively reflect the leadership cadres’ responsibilities in water resource management. (2) The comprehensive evaluation score of the former mayor of City Y during 2018–2020 is 85.66, falling within the “relatively good” range but not reaching the “excellent” standard. This suggests that, although progress has been made in water resource asset management, some issues remain. (3) At the index level, the top three factors influencing the comprehensive evaluation of the former mayor’s water resource management performance in City Y are the proportion of ammonia nitrogen emissions (9.86%), per capita water resource (9.38%), and Chemical Oxygen Demand (COD) emissions (8.93%). At the criterion level, the environmental dimension has the most significant impact on the overall evaluation results, accounting for 42.43%. The practical application of the evaluation index system in City Y can serve as a reference for improving the regulatory framework for leadership cadres’ water resource assets in other regions and provide valuable insights for international exchange in water resource management practices.