Asset Inventory Research Articles

Hittite administrative texts from Tapigga / Maşat-Höyük: A brief overview

The excavations carried out by the Turkish archaeologists at the site of Maşat Höyük (ancient Tapigga) in 1973–1981 brought to light a Hittite cuneiform archive which consisted of more than 100 tablets. The administrative letters of local officials were the most numerous among the epigraphic finds. Another important part of the corpus was represented by the accounting texts (ca. 20%). This figure contrasts with the data on the Hittite archives in whole according to which ephemeral documents amount only to 3% of the textual record. The studies by G. del Monte, H.A. Hoffner, M. Marazzi and other scholars dedicated to the Maşat texts revealed new facts and allowed a fresh look at the already known aspects of the economic and administrative system of the Hittite kingdom. Thus, they attest to the practice of blinding the prisoners of war and their use as the work force at mills. The captives also served as hostages who were given back for ransom. Local officials of Tapigga organized public works and provided rations for the workers. The latter was done according to the norms set in the Hittite laws. Some of the documents are dedicated to tax collection and inventory of the state assets. Of special interest are the documents dealing with agriculture: they shed light on the farmer techniques, planning of crops and crop yield. The administrative texts from Maşat Höyük are marked with a special terminology. The present article offers a survey of all these issues.

Inventory control and accounting valuation of electronic money and crypto assets in electronic transactions

The monetary basis of the digital economy is electronic money and cryptographic objects that have specific characteristics, consideration of which significantly complicate accounting and control. In order to ensure the identification, inventory and valuation of crypto assets, it is necessary to optimize the methodology and organization of accounting for electronic money transactions in the digital economy. The purpose of the article is to improve the inventory control and accounting assessment methodology from the point of view of the current and future value of electronic and cryptographic money in the context of electronic money transactions. The article substantiates the possibility of a permanent automatic inventory of electronic and cryptographic money funds based on the information synchronization of crypto exchanges (electronic transactions operators) with specialized software for automation of accounting. The procedure for carrying out inventory control of electronic money and cryptocurrencies in terms of types of electronic transactions has been improved. The features of accounting valuation of crypto assets characterized by intangible nature, significant volatility, speculative nature, confidentiality, decentralization, etc. have been determined. The methodology of accounting valuation of crypto assets has been optimized with the determination of their initial and future value in the context of distinguishing types of electronic transactions, as well as the need to revalue accounting objects used as a means of circulation or as investment and financial instruments. The methodology for valuation of newly created crypto assets has been clarified in terms of taking into account the costs of labor and social insurance, electricity and utilities, and depreciation of equipment related to the maintenance of the electronic transaction system. The use of the author's proposals will contribute to reliable and timely accounting of electronic and cryptographic money funds.

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.

Georg Bernard Verbeeck a jeho Vanitas ze šternberské sbírky na zámku v Častolovicích

The article deals with the cabinet picture Vanitas from the Sternberg collection, exhibited at the château in Častolovice in eastern Bohemia. This still life on copper plate was painted by Georg Bernard Verbeeck (†1673), a portraitist from the German town of Emmerich near the Dutch border. He moved to Prague with his nephew Jodokus Justus (1646–1700) and worked for the Lobkowitz family in Roudnice nad Labem and the Kolowrat family in Rychnov nad Kněžnou. The only painting attributed to Verbeeck that is not a portrait is an exploratory still life that has survived in relatively good condition. The work is signed and partially dated. The painting was in the possession of the Sternbergs at least from the time of Adolf Wratislaw of Sternberg (1627?–1703) and in the family asset inventories in Zásmuky and Častolovice it was designated Ein Todtenkopf The painting demonstrates exceptional realism and attention to detail. It combines many artistic symbols typical of the 17th century, expressing the themes of the finiteness of life and profligacy. This study, which is an addendum to our knowledge of the work of the almost unknown author of this painting, may help art historians in the future in the attribution of other paintings by Verbeeck, or more exactly, his circle.

Perancangan Sistem Akuntansi Penyusutan Aset Inventaris Politeknik Jambi

Politeknik Jambi is the only vocational college in Jambi Province. The process of collecting inventory assets is not optimal when searching for data because there is no calculation of depreciation on inventory assets that are still manual. With that in order to be optimal, it is recommended to use an inventory asset depreciation accounting system. The purpose of this inventory asset depreciation accounting system is to overcome problems that arise in the current system at the Politeknik Jambi and to be a good solution for universities to create a faster and more accurate system in managing inventory assets. Methods of data collection is done by means of interviews, observation, documentation and analysis of the system used by the company.

Inventory of Geomorphosites and Cultural Assets for the Development of Tourism in the Ayazini Region of the Mountainous Phrygia (Afyonkarahisar, Turkey)

Inventory of Geomorphosites and Cultural Assets for the Development of Tourism in the Ayazini Region of the Mountainous Phrygia (Afyonkarahisar, Turkey)

Regional Asset Management Analysis In Kupang District

This research aims to analyze the level of the importance and the performance of the implementation of factorsn or attribute that determine the successful asset management in Kupang District Government. Importance Performance Analysis (IPA) is used as an analysis tool to process research data. The results showed that asset management has not been fully optimal. This can be seen from the results of data analysis that is unbalancing between importance and performance levels. There are two attributes of questions that are classified in the quadrant III category, namely attributes or factors P1 and attributes or factors P9. This attribute reflects the activities of collecting regional asset data within the Kupang district government and the use of an asset inventory book that is still necessary to maintain its performance and activities. This is related to the procedure for managing regional property as mandated in the Regulation of the Minister of Home Affairs (Permendagri) Number 19 of 2016 concerning Guidelines for the Management of Regional Assets.

Pengaruh Profitabilitas, Tingkat Utang, Intensitas Aset Tetap dan Ukuran Perusahaan Terhadap Manajemen Pajak

This study aims to determine the effect of profitability, level of debt, intensity of fixed assets and firm size on tax management. Indicators in measuring tax management use the effective tax rate (ETR). The research data uses secondary data in the form of financial statements for LQ45 companies during 2016 to 2020 with a total of 65 observations from 13 companies. Based on the research results obtained: Profitability, Intensity of Fixed Assets and Firm Size have an effect on tax management. While the level of debt has no effect on tax management. Based on the adjusted r-square value of 0.9875, it means that 98.75% of the tax management variables are influenced by the four independent variables in this study. While the remaining 1.25% is influenced by other variables not included in this study. Therefore, further research can add other independent variables such as inventory asset intensity, capital intensity and tax facilities to increase the adjusted r-square value and not limit only LQ45 companies and can add research years to more than 5 years. 
 Keywords: Company Size, Debt Level, Fixed Asset Intensity, Profitability, Tax Management.

Perancangan Sistem Akuntansi Penyusutan Aset Inventaris Politeknik Jambi

Politeknik Jambi is the only vocational college in Jambi Province. The process of collecting inventory assets is not optimal when searching for data because there is no calculation of depreciation on inventory assets that are still manual. With that in order to be optimal, it is recommended to use an inventory asset depreciation accounting system. The purpose of this inventory asset depreciation accounting system is to overcome problems that arise in the current system at the Politeknik Jambi and to be a good solution for universities to create a faster and more accurate system in managing inventory assets. Methods of data collection is done by means of interviews, observation, documentation and analysis of the system used by the company.

Probabilistic Bridge Deterioration Prediction, Applied Analytics, and Predictive Modeling

Designing a new bridge structure or designing the rehabilitation of an existing bridge is a time-consuming process. It is important for bridge owners to proactively assess their structures to make sure that by the time rehabilitation or replacement is required, the design phase elements of such a project, including necessary permits, are ready. Assessing future bridge structure condition also helps the owner to evaluate a variety of design choices or options based on the risk imposed by each alternative. Federal regulations (MAP-21) have required state transportation agencies to implement asset management performance measures. Asset management performance strategies are arguably principal in guiding transportation infrastructure investments. Predicting future asset condition helps businesses and engineers to allocate and utilize the available resources in a direction that keeps the existing bridge inventory in the best possible condition, as well as serves the public. Prediction of bridge future condition also assists engineers and bridge owners in making decisions based upon quality information and well-defined and considered objectives [1]. The core element of any bridge management system is the database containing physical condition–rating data obtained through regular inspection and maintenance activities over a significant amount of time. Consequently, asset management relies on having an accurate inventory and condition assessment of assets in real time. One significant problem lies in the stochastic nature of traffic that transpires over time. This research focused on using the Markov process to predict future bridge condition state based on bridge inspection data inputs. Markov chain modeling was selected for this study because bridge condition ratings have a stochastic nature that requires an appropriate deterioration prediction method. The goal was to create a computational tool to predict bridge and highway degradation and assess such a structure’s long- term performance. As a proposed update to the National Bridge Inspection Standard, this study offers two methods for making changes to bridge inspection intervals. Both ways consider risk a significant contributing factor to the deciding criteria, for which this paper presents methodology to perform such a risk calculation..

Analisis Perbandingan Kinerja Keuangan Sebelum Dan Selama Pandemi Covid-19 Pada Perusahaan Sektor Industri Barang Konsumsi Yang Tercatat Di BEI

Covid-19 has had a huge impact on the whole world, not only in terms of health and humanity, but also on social and economic aspects. The company's performance is also affected by this pandemic. The formulation of the problem in this study is how to compare the financial performance conditions of companies in the consumer goods industry sector before and during the Covid 19 pandemic through the measurement variables of activity ratios, solvency ratios, liquidity ratios and profitability ratios and are there significant differences between financial performance before and during the pandemic. from this study to find out the comparison of the financial performance of companies in the consumer goods industry sector before and during the covid 19 pandemic.
 The type of this thesis research is quantitative research. The object of the research is the company. The data used in this thesis is secondary data obtained from the Indonesia Stock Exchange. The ratios used to measure financial performance are Profitability Ratios (Return On Assets, Return On Equity and Net Profit Margin), Liquidity Ratios (Current Ratio, Quick Ratio and Cash Ratio), Activity Ratios (Total Asset Turnover, Inventory Turnover and Fixed Asset Turnover ) and Solvency Ratio (Debt To Equity Ratio, Debt To Asset Ratio and Tangible Assets Debt Coverage). Data Analysis In this study, the descriptive statistical test, normality test, and hypothesis testing were carried out using the paired sample t-test and the Wilcoxon Signed Rank Test.
 The results of the study show that the financial performance conditions of 58 companies in the consumer goods industry sector prove that there are significant differences in the profitability ratios, there are no significant differences in the liquidity ratios, there are no significant differences in the solvency ratios, and there are significant differences in the activity ratios. between before the pandemic in 2019 and during the pandemic in 2020.
 
 Keywords : financial performance, ratios, pandemic Covid-19

A GIS-based Methodology to Explore and Manage the Historical Heritage of Rabat City (Morocco)

The management of cultural heritage in Morocco is considered as a lever for local development. It constitutes an economic and social challenge of great value. Also, it is at the heart of the debate on tourism development and raises many questions about its preservation and valorization. This article is part of the implementation of a database of the historical heritage of Rabat city (Capital of Morocco) using the Geographic Information System (GIS), which will allow access to information and therefore the protection of this heritage. Indeed, only a rigorous inventory and periodic inventory of the cultural assets allows us to know its extent, assess its importance and specificity, prevent threats to archaeological sites and remains, and ensure the management of research. This systematic study consists of collecting and managing archaeological, textual, iconographic, and photographic information and documentation to create an archaeological database or thematic maps, and to provide a 3D view of these assets. Also, to evaluate the carrying capacity at the archaeological site of Chellah. Through our methodology, we have established an exhaustive inventory of the monuments and sites of Rabat city. Each site has been described, to evaluate its potentialities and historical phases, as well as an inventory of sites and heritage protection areas including adobe buildings.

PELATIHAN AKUNTANSI PONDOK PESANTREN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) BAGI PENGELOLA KEUANGAN PONDOK PESANTREN DI KECAMATAN PEMENANG KABUPATEN LOMBOK UTARA NTB

The Islamic boarding school foundation is a non-profit entity that is obliged to compile financial reports as a form of accountability to the stakeholders and most importantly Allah SWT. There are several steps that must be taken by the Islamic boarding school foundation in preparing financial reports. First, the highest leadership of the foundation must make a strong commitment, starting to separate personal wealth from institutional wealth. The next step, the leadership must determine and place the right individual in the right place as an employee in charge of finance. The boarding school can be accompanied by this activity team or by academics in terms of carrying out an inventory of assets and liabilities, followed by measurement and preparation of the initial financial position report.

Computer vision-based generating and updating of the public transit bus stop inventories

An updated asset inventory enables public transit agencies to make informed decisions on the maintenance and improvement of their physical assets. Conventional asset inventory surveys mainly rely on manual site visits and subsequent analysis, which are time consuming and expensive. Many research projects developed methods to automate condition assessment of civil infrastructure assets, such as road surfaces, structures, and sewage systems; however, research on the automated detection and condition assessment of public transit infrastructure is very limited. This research aims to contribute to addressing this gap by introducing an automated computer vision-based system to detect main assets in transit bus stops and update asset inventories using video frames captured by on-board cameras on operating buses. This system uses existing hardware systems on public buses to gather required data and then uses Deep Convolutional Neural Networks (DCNNs) to recognize public transit assets. In addition, a related method was proposed to process manually collected images for semi-automated asset inventory updating. The experimental results showed more than 95% detection rates in videos, which demonstrate potentials for practical applications.

Political Development: Structuring the Administration of Local Government

Local Government Administration Arrangement Is part of Political Development in Aoma Village, Wolasi District, South Konawe Regency, The purpose of the study is to find out the arrangement of government administration in supporting the service This location selection is based on the consideration that the implementation of government administrative services needs to be arranged optimally for service improvement. Used qualitative descriptive research where data collection is carried out in natural conditions (natural setting), primary data sources and data collection techniques are more in-depth interviews and documentation. Data analysis of categorization, reduction, and interpretation. The results of the study showed the arrangement of the implementation of government administration in Aoma Village, Wolasi District, South Konawe Regency in the form of government by providing services to the community in the form of population administration activities, carrying out data collection and inventory of village assets.

Challenges faced by community connectors: lessons learned from a Taiwan public health initiative

BackgroundEffective solutions that meet the diverse community health needs of older adult populations are of critical importance. To address these needs, a nationwide community connector team—tasked with providing referral support to older adult populations and completing an asset mapping resource inventory initiative centered around the needs of older adult populations—was developed in Taiwan. The purpose of this qualitative study was to explore community connectors’ experiences and challenges.MethodsCommunity connectors (n = 26) across four diverse sites participated in focus group interviews in July 2020. Interviews explored the challenges community connectors encountered in their roles; the strategies used to address these challenges; the asset mapping process; and on how they conceptualized their roles. Qualitative content analysis was applied.ResultsThree themes were uncovered: developing community ties, cross-organization interactions and professional conflicts. The findings show that community connectors face hurdles in uncovering community resources and that they experience considerable professional instability. The findings also shed light on the day-to-day approaches used to navigate on-the-job challenges and the steps taken to develop community partnerships.ConclusionsThe experiences of community connectors provide important insights and can serve to illuminate the development of similar initiatives that seek to use community connectors for community health related purposes.

Menelusuri Sejarah Kuliner Jambi sebagai Inventarisasi Aset dan Promosi Wisata Kuliner di Provinsi Jambi

Tracing the history of Jambi culinary as an inventory of assets and promotion of culinary tourism in Jambi Province is very important, lifting the identity of the Jambi region. This research aims to find out the development of Jambi culinary. In addition, taking steps, making a legal umbrella so that Jambi culinary is not lost from the next generation. The method used in this research is qualitative method and field interview with descriptive form. The results of this study indicate that the potential in developing culinary tourism in the Jambi region such as the Jambi Muaro Temple festival, Kerinci Lake festival, Lake Sipin festival. Promotional activities by forming a calendar of scheduled tourism activities, thus attracting tourism interest from inside and outside who want to know about Jambi culinary.

ANALISIS PEMBANGUNAN BENDUNGAN DIGOEL DI KABUPATEN BOVEN DIGOEL DALAM RANGKA PENGEMBANGAN WILAYAH DI PAPUA

One of the pillars of the Food Sovereignty program is the availability of irrigation infrastructure and realizing rice selfsufficiency in Papua Province and Boven Digoel Regency in particular. The concrete effort is to program the development of new water infrastructure with optimum service capacity and the development of potential areas to meet food availability. Merauke River Departement, programmed the Construction of the Digoel Dam in Boven Digoel Regency. This study aims to analyze the development strategy of the Digoel Dam, which includes technical aspects, land use and environment, economic and socio-cultural aspects, benefits and regional development, and asset investment aspects. The method of analysis is quantitative and qualitative. Results study concluded that the technical aspects were carried out through good planning, implementation and supervision of construction. Aspects of land use and the environment, through land use in accordance with the spatial plans of Boven Digoel Regency, development and management that is environmentally sound. Economic and socio-cultural aspects, namely the existence of the Digoel Dam must provide economic benefits to increasing the income and welfare of the community whose social work is farming, raising livestock, fishing and trading. The benefits aspect of the Digoel Dam is as a source of water for irrigation with a potential area of 6,090 Ha, a source of raw water for the surrounding community with a capacity of 32.25 liters/second, a power plant with a planned total electricity generation of 13.96 MW, reducing the potential for flooding in the surrounding area and the potential for flooding in the surrounding area and tourism development to improve the local economy. Aspects of regional development by encouraging the development of the Boven Digoel Region which is supported by sufficient food security. Aspects of asset inventory, namely the existence of the Digoel Dam must provide beneficial benefits from its existence as an economic asset, historical asset and tourism asset.

Researches on Mining Cadastre: Past, Present and Future Perspectives. The Case of a Former Mining Town: Borșa, Maramureș County

Abstract After the cessation of mining activities, concerns for mining cadastre research are only sporadic. The present study aims at bringing up to date the evolution of the mining cadastre in the Romanian provinces with a mining book regime, territories that were until 1918 within the structure of the former Habsburg Empire. (Austro-Hungary since 1867). Several stages can be distinguished in the evolution of the mining cadastre in the areas shown. From the 16th century until 1854 the principles and methods of the mining cadastre were set up. Between 1854 and 1924 the provisions of the Austrian General Mining Law of 1854 were followed. From 1924 to 1948, the mining cadastre provisions provided for in the mining law of 1924 and other specific regulations are applicable. After 1948, under the conditions of a statist regime, the mining record did not respect the principles of the mining cadastre previously assessed. After 1990, the new mining cadastre only partially takes over the classical principles and methods of the mining cadastre. The way of applying the mining cadastre was focused upon in the town of Borșa, a mountainous place where farmers had not formed cooperatives and where intensive mining was carried out until 2007. With the cessation of mining in Baia Borșa, the mining cadastre was reduced to inventories of some mining assets and sporadic cadastre registrations of some premises and settling ponds. The study analyzes the current situation and proposes some integrated solutions, mediated by GIS technology, aiming the introduction of the mining cadastre in correlation with the introduction of the general cadastre. In this context, GIS technology offers modeling tools that, for example, can assess the degree of suitability of the land for construction.

Large-Scale Oil Palm Trees Detection from High-Resolution Remote Sensing Images Using Deep Learning

Tree counting is an important plantation practice for biological asset inventories, etc. The application of precision agriculture in counting oil palm trees can be implemented by detecting oil palm trees from aerial imagery. This research uses the deep learning approach using YOLOv3, YOLOv4, and YOLOv5m in detecting oil palm trees. The dataset consists of drone images of an oil palm plantation acquired using a Fixed Wing VTOL drone with a resolution of 5cm/pixel, covering an area of 730 ha labeled with an oil palm class of 56,614 labels. The test dataset covers an area of 180 ha with flat and hilly conditions with sparse, dense, and overlapping canopy and oil palm trees intersecting with other vegetations. Model testing using images from 24 regions, each of which covering 12 ha with up to 1000 trees (for a total of 17,343 oil palm trees), yielded F1-scores of 97.28%, 97.74%, and 94.94%, with an average detection time of 43 s, 45 s, and 21 s for models trained with YOLOv3, YOLOv4, and YOLOv5m, respectively. This result shows that the method is sufficiently accurate and efficient in detecting oil palm trees and has the potential to be implemented in commercial applications for plantation companies.