List Of Assets Research Articles

An evaluation model for an optimal decarbonisation process in the built environment

PurposeThe goal is to deliver a decision-support framework to both public and private entities engaged in energy retrofit investments in the property market.Design/methodology/approachThe evaluation algorithm that is being offered takes an innovative approach to financial and economic analysis. Its foundation is a market-driven/cost-driven method, drawing logic from operational research and goal programming.FindingsThe algorithm is tested to a real estate portfolio yielding an optimal asset retrofitting schedule. The ranking list is determined by taking into consideration a variety of parameters, including investment costs and total CO2 emissions from energy retrofit initiatives. The Carbon Risk Real Estate Monitor’s (CRREM) emission targets for 2030 are employed as a reference point in the process of creating a ranking list of the assets that compose the real estate portfolio under examination.Practical implicationsThe evaluation algorithm will allow to determine, in a real estate portfolio, a priority list of assets to be enhanced. This is accomplished by taking into account the client’s financial resources, the overall cost of the intervention programmes for each asset, and the effects that each asset would have on the environment and the energy once the suggested retrofit programme is put into place.Originality/valueThe study proposes a methodological approach that seeks to balance the optimisation of energy performance, the reduction of environmental effect, the promotion of social well-being and economic sustainability in the context of managing the current property sector.

Pengabdian Kolaboratif dalam Pengelolaan Aset Badan Pengelolaan Keuangan dan Aset Daerah

This service is a collaboration between students and lecturers of UIN KHAS Jember and BPKAD in creating an effective asset management model. This service aims to tabulate and reorganize the list of assets owned by the Jember Regency Government and aims to provide education to the public about regional assets. This is due to the existence of many Jember Government assets, so a systematic asset management process is needed. This service uses a collaborative method of two institutions, namely UIN Kiai Haji Achmad Siddiq Jember together with BPKAD to manage assets in the Jember Regency Government. This service produces a systematic asset management model starting from planning, authorization and evaluation processes. as well as public understanding of local government assets.

Geographic Information Systems—A Scavenger Hunt for Accounting and Auditing

ABSTRACT This experiential exercise provides an opportunity for students to learn how accounting and audit practices can be augmented using Geographic Information Systems (GIS). We illustrate how GIS aids in the collection of accounting data, verification of assets, risk assessment, and internal controls. Using a GIS field collection app, the students were provided a list of assets to locate and audit at their college/university. After completing the exercise, 70 senior-level accounting students at a public university provided feedback related to their experience and the effectiveness of GIS as a data collection and audit tool. The results of the questionnaire revealed that students found the GIS technology useful in data collection and analysis for both accounting and auditing, as well as for reinforcing the audit concepts taught in the classroom. Data Availability: Efficacy data are available from the authors upon request.

Analisis Data Service Desk IT Di PT. Buma Site Lati

Field Work Practice is a mandatory assignment for undergraduate students in Informatics Engineering at the Muhammadiyah University of East Kalimantan, Samarinda, with a weight of 2 credits. The focus of this PKL is IT Requisition (ITR), a form for requests for IT equipment outside the specified list of assets and services. Analysis of ITR and BMC data at PT. BUMA Site LATI concludes that monitoring IT service desk data shows several important points, especially regarding ITR. The results of this analysis are the basis for concluding the efficiency and effectiveness of IT services, with potential recommendations for improvement. This conclusion provides a better view of understanding and improving IT service desk services at PT. BUMA Site LATI.

Analisis Koreksi Fiskal atas Pendapatan, Beban dan Pajak Tangguhan untuk Menentukan Besarnya Pajak Penghasilan yang Terutang pada PT. DCN Indonesia

This study aims to analysis determines of fiscal corrections on income, expenses, and deferred taxes in PT. DCN Indonesia in determining the amount of income tax payable. In this study, the author uses qualitative research methods. Namely, author will prepare the data that has been obtained, interpreted, and then analyzed. From this study will be obtained information that can answer the problems faced., the use of data in secondary uses data such as commercial income statements and fiscal income statements as a list of assets and depreciation in the 2019 period. This research concludes that: (1) income and expenses in determining the income tax payable are not following the provisions of tax regulations due to different fiscal corrections between commercial reports and fiscal financial statements. (2) The amount of profit before tax is base on Financial Accounting Standards and profit before tax base on tax rules has a difference. (3) Several fiscal corrections were found in the income and expense accounts. (4) Calculation of deferred tax based on PSAK Number. 46 due to depreciation costs, resulting in time differences.

Pelatihan dan pendampingan manajemen keuangan dan laporan keuangan bumdes sempurna bangkalan

This community service aims to (1) provide an understanding of the importance of financial management and preparation of financial reports, (2) provide training and assistance in managing and preparing financial reports. This service was carried out at BUMDES Sempurna in Kamal village, Bangkalan Regency. Conducted for approximately 3 months, starting from October to December 2022. The methods used include: surveys, discussions and socialization on understanding financial management and financial reports, designing financial management and reports, making applications and conducting training on preparing financial reports based on MS Excel applications. The results of the training and mentoring showed that (1) before the mentoring, Bumdes Sempurna still did not know much about financial management and preparation, (2) After the mentoring, the BUMDES Sempurna management could understand the importance of financial management, there was already a separation of business unit managers, and already had a list of assets, (3) BUMDES was able to make and have financial reports based on MS Excel applications, including recording money in and out, profit and loss per business unit, profit and loss and consolidated balance sheet.

Strategie per la conservazione integrata di un patrimonio a rischio, tra fruizione e tutela: il sito UNESCO della Costiera Amalfitana

The debate that leads to the ratification of the Convention on the Protection of the Natural and Cultural World Herit- age, adopted by the General Conference of the Member States of UNESCO in 1972, with the establishment of a special list of assets, which is recognized as having an exceptional universal value, was born in that particular historical moment in which the first problems of an environmental nature and ecological urgency begin to arise for the fate of our planet's natural resources, which thus go alongside the much more consolidated debate on the survival of cultural heritage. Twenty years later, the international organization, with the revision of the operational guidelines of the Convention, will expand the previous categories of assets to be protected, so as to include, the new typology of 'cultural landscapes'. In this category the 'Amalfi Coast' has been registered in the UNESCO World Heritage List (WHL) since 1997, due to both its relevant natural and anthropic characteristics. Nevertheless, this contribution analyzes the considerable transformations of the area, mainly from the second half of the twentieth century to today, identifying possible integrated conservation strategies for the future.

СИСТЕМАТИЗАЦІЯ ПІДХОДІВ ДО ІННОВАЦІЙНИХ ЗМІН У СТРУКТУРІ ПІДПРИЄМСТВА ПІД ЧАС РЕЛОКАЦІЇ

Political and economic disturbances in the world economy require new approaches to economic activity. The relocation of enterprises creates conditions for innovative transformation. Relocation takes place in conditions of total resource limitation and uncertainty of the external environment. The owner decides the feasibility of relocation, determination of the list of assets available and necessary for relocation, etc. He must choose the best methods and tools for optimizing business processes, form a list of assets to move and rank it. The purpose of the study is to identify business process optimization tools; conveying to entrepreneurs tools and methods for the restoration of relocated enterprises. The main methods of research are the methods of planning and organization of the experiment – in terms of determining the initial situation and input factors; methods of dynamic analysis (index method) – when choosing action algorithms; methods of conscious logic (method of elimination) – when processing the obtained results and determining the final result. The proposed system of actions of the entrepreneur regarding the optimization of business processes after relocation. Ascertain the expediency of using reengineering tools and a value approach to optimizing the structural changes of the enterprise. The importance rating of the enterprise's business nodes is formed on the basis of the value approach. The rating system of the enterprise's business nodes will allow managers to consciously make changes to the business model of their economic activity. The logic of organizing the business processes of an economic entity is radically changed as a result of the application of methods of chain transformations based on index methods and methods of conscious logic. The resulting ranking list of business nodes will help entrepreneurs to form effective business models for entering new business systems and effective functioning in them. Such tools and approaches should help enterprises actively recover after relocation in conditions of total restrictions on all groups of resources.

Legal Certainty of Marriage Agreement Concerning Immovable Property in Mixed Marriages in The Perspective of The Constitutional Court Decision Number: 69/PUU-XII/2015

This research is a normative legal research that examines the legal certainty of marriage agreements regarding immovable property in mixed marriages in the perspective of the Constitutional Court decision number: 69/PUU-XII/2015, the focus of the study in this research is regarding the legal protection of property does not move the parties in mixed marriages in the perspective of the decision of the Constitutional Court number: 69/PUU-XII/2015. This is the focus of research because of the marriage agreement after the Constitutional Court decision number: 69/PUU-XII/2015, which until now there is still no legal uncertainty regarding immovable property in mixed marriages. Related to this juridical phenomenon, the theories that will be used in this study are the theory of legal certainty, the theory of legal protection and the theory of justice, using statutory approaches, interpretation approaches, comparative approaches, and conceptual approaches, after analysis it is found that, in Mixed marriages in order to provide legal protection for the immovable property of the parties, there must be a marriage agreement in the marriage. For a marriage agreement made after the marriage has taken place, it must be determined that the agreement is valid from the time the marriage takes place or a list of assets owned during the marriage takes place, provided that the assets registered in the names of each husband and wife belong to the individual husband and/or wife.

Benchmarking the performance of portfolio optimization with QAOA

We present a detailed study of portfolio optimization using different versions of the quantum approximate optimization algorithm (QAOA). For a given list of assets, the portfolio optimization problem is formulated as quadratic binary optimization constrained on the number of assets contained in the portfolio. QAOA has been suggested as a possible candidate for solving this problem (and similar combinatorial optimization problems) more efficiently than classical computers in the case of a sufficiently large number of assets. However, the practical implementation of this algorithm requires a careful consideration of several technical issues, not all of which are discussed in the present literature. The present article intends to fill this gap and thereby provides the reader with a useful guide for applying QAOA to the portfolio optimization problem (and similar problems). In particular, we will discuss several possible choices of the variational form and of different classical algorithms for finding the corresponding optimized parameters. Viewing at the application of QAOA on error-prone NISQ hardware, we also analyse the influence of statistical sampling errors (due to a finite number of shots) and gate and readout errors (due to imperfect quantum hardware). Finally, we define a criterion for distinguishing between ‘easy’ and ‘hard’ instances of the portfolio optimization problem.

Analysis of Accounting Treatment of Accounts Receivable at PT. Palembang Primary Primary Source

This study aims to determine how the recognition, measurement, recording, presentation and disclosure of accounts receivable during 2015 , 2016, and 2017 PT . Primary sources Raya Palembang, The research method that has been done is to collect information report data L/R, balance sheet , a list of accounts , list of assets 2015-2017 and procedures and corporate policies . The results showed recognition of the calculation of accounts receivable has been running well , trade receivables obtained by calculating the 200 hours of work tools multiplied by the value of the contract agreement , so on the journal accounts receivable in debit and reception services equipment rental in the credits , the presentation of accounts receivable the company has not made a backup of receivables business.

TINJAUAN YURIDIS PENYALAHGUNAAN ASET PROPERTI TANAH DAN BANGUNAN PT PLN (PERSERO) UNIT INDUK DISTRIBUSI JAWA TIMUR

Fixed assets are very important for a company. Many companies still consider the utilization of fixed assets as just an instrument for managing asset lists. Reality on the ground shows that many cases actually started with mismanagement and mismanagement of asset problems, resulting in significant losses. The formulation of the problem proposed by the author is how the pattern of securing property assets in the form of official homes at PT PLN's Distribution Main Unit in East Java is and how the legal remedies of PT PLN's East Java Distribution Main Unit are against misused assets. The research conducted by the author uses empirical legal research where empirical juridical legal research uses the rule of law, by means of legal research that examines the workings of law in society in this study. The result of the discussion is that the pattern of securing property assets of PT PLN East Java Distribution Parent Unit is as in Government Regulation No. 27 of 2014 concerning Management of Regional Property, there are several ways of securing assets including administrative aspects, physical aspects, legal aspects and aspects of utilization and legal remedies for PT. PLN is related to the misuse of official house property assets, namely controlling assets internally and if it is not biased, a subpoena is carried out by the High Prosecutor's Office

PENGAKUAN PENYUSUTAN ASET TETAP MENURUT PERPAJAKAN DAN PENGARUHNYA TERHADAP LABA PERUSAHAAN PADA PT SEMEN TONASA (Persero)

Revisions to tax laws have been repeatedly made, especially income tax No. 07 of 1994, the last of which was changed to Law No. 36 of 2008 which requires companies to prepare fiscal financial statements to determine taxable profit. One indicator that can affect the company's profit is the depreciation expense in this case the depreciation expense can be a deduction factor from the taxable profit. the use of the depreciation method is very important in this case, especially PT Semen Tonasa which is engaged in industry, the purpose of this study is whether the use of the depreciation method carried out by PT cementonasa is appropriate as a deduction from taxable profit to meet the provisions of law No. 36 of 2008 and the second purpose is whether the provisions of law no. 36 of 2008 as the basis for taxation provisions in determining taxable profit can affect the tax calculation basis of PT Semen Tonasa. The sources of data in this study are the financial statements of PT Semen Tonasa for the last 3 years, a list of assets and amortization report of PT Semen Tonasa's assets and the calculation of the income tax of PT Semen Tonasa. The data analysis technique used in this study uses the Miles and Huberman data analysis technique which in the process uses the theory and tax calculation tools applicable to the Income Tax Law Article 11 paragraph (1) The results showed the use of the method in calculating the amortization of assets at PT Semen Tonasa using the straight-line method, the use of the amortization method used (the straight-line method) became an effective tool for measuring asset activity so that the company's profit reduction factor became more precise and could meet the laws and regulations. invitation No. 36 of 2008.

Analysis Determinant of Optimization Assets With Asset Control Intervening Variabels (Case Study at The Bogor Agricultural Technology Research and Development Center

This study aims to determine how much influence the use and security of assets have on asset optimization through asset control intervening variables, this is motivated by the implementation of asset administration, management and control. The research method used is the Kolmogorof-Smirnov one sample data normality test, collinearity test, multicollinearity test, and table f analysis test, as well as analysis test using intervening variables or path analysis. Based on the results of the calculations on the data normality test, it can be concluded that the data is normally distributed, the research variables are perfectly correlated, the variable does not occur multicollinearity, the f table test can explain all independent variables, can explain the dependent variable of each variable, the variable has a direct influence through intervening variable on asset optimization. The object of research is to immediately carry out administration, management and control based on the applicable money laws and regulations and complete a complete and detailed list of assets per each asset and can also carry out control by taking inventory, asset control card and complete a list of assets in each room, prequires commitment from the leadership in the work unit in order to administer assets to improve asset optimization and training, workshops, seminars and courses are needed for asset officers at the Center for the Study and Development of Agricultural Technology

Ain’t no party like a LibGuides Party: ’cause a LibGuides Party is mandatory

What is currently on your librarian backburner? We’d be willing to make a few bets on the content of those pots growing cold. Maybe we would find a weeding project on pause, a draft of an article gathering dust, or that meeting agenda you know you can throw together only hours before the actual meeting. LibGuides maintenance would probably be found on most of our backburners, too.When the academic year begins and the instruction requests, committee meetings, and consultations begin to crowd our calendars, LibGuides upkeep can easily fall by the wayside. Updating broken links, tweaking code for enhanced accessibility, and cleaning up our asset lists can be tedious, and often uninspiring work. Anyone who has faced down a long list of broken links can likely attest to this.

Hacer el estado: carreteras, conflicto y órdenes locales en los territorios de las FARC

In August of 2017, as part of the Peace Accords with the Colombian government, the Fuerzas Armadas Revolucionarias de Colombia (FARC) presented an extensive list of assets to be destined toward the victims of the armed conflict. It included approximately 3,700 kilometers of roads, most of them located in areas of influence of this guerrilla group. In this article, we investigate the type of actors, collaborations, power relations and technologies that made the construction of roads possible in Puerto Guzmán, an Amazonian municipality with a prolonged FARC presence. We argue that the construction and transformation of these infrastructures over time enables us to understand the state as a co-production involving different dynamics and actors, including some antagonistic to the state order.

Foreign economic activity of Ukrainian agrarian enterprises as a factor of accelerating their production modernization and implementing the innovation and investment processes of their development

The subject of the research is the processes of influencing foreign economic activity on the modernization of production and innovation and investment processes of the development of agricultural enterprises. The purpose of the work to identify and assess the impact of foreign economic activity on the need for modernization and innovation and investment support for the development of agricultural enterprises in Ukraine, foreign experience in their implementation and problems that require urgent solutions to improve competitiveness in the European and world agricultural markets. The methodological basis of the article was monographic, historical, system-structural analysis and synthesis, statistical groupings, problem-target. Results of work. The influence of foreign economic activity on the need to modernize agricultural production and accelerate innovation and investment processes in the development of agricultural enterprises is revealed. The experience of organizing innovation and investment activities abroad is presented. The directions of innovation and sources of investment, as well as the forms of their attraction at the level of agricultural enterprises to maintain and increase their competitiveness in the external economic dimension have been determined. The field of application of results. The results can be used by enterprises united by territorial communities, regional and state authorities. Conclusions. The prospects of agricultural enterprises, their foreign economic activity and competitiveness in foreign agricultural markets are associated with the implementation of innovative and innovative investment projects. However, their introduction has not yet become widespread. Summarizing the procedure for their implementation, it is possible to identify the main problems of their implementation at the level of agricultural enterprises. Now it is imperfection and lack of formation of institutional support; a limited list of assets that banks can accept as collateral.

Size matters for OTC market makers: General results and dimensionality reduction techniques

AbstractIn most over‐the‐counter (OTC) markets, a small number of market makers provide liquidity to other market participants. More precisely, for a list of assets, they set prices at which they agree to buy and sell. Market makers face therefore an interesting optimization problem: they need to choose bid and ask prices for making money while mitigating the risk associated with holding inventory in a volatile market. Many market‐making models have been proposed in the academic literature, most of them dealing with single‐asset market making whereas market makers are usually in charge of a long list of assets. The rare models tackling multiasset market making suffer however from the curse of dimensionality when it comes to the numerical approximation of the optimal quotes. The goal of this paper is to propose a dimensionality reduction technique to address multiasset market making by using a factor model. Moreover, we generalize existing market‐making models by the addition of an important feature: the existence of different transaction sizes and the possibility for the market makers in OTC markets to answer different prices to requests with different sizes.

ЄВРОПЕЙСЬКИЙ СУД З ПРАВ ЛЮДИНИ ЯК ІНСТРУМЕНТ ЗАХИСТУ ПРАВА ВЛАСНОСТІ

Стаття присвячена дослідженню одного з найбільш ефективних міжнародних органів в сфері захисту праві свобод людини – Європейського суду з прав людини (ЄСПЛ), важливою функцією якого є забезпечення неухильного дотримання і виконання норм конвенції державами-учасниками, зокрема, з питань захисту права власності. Зокрема, проаналізовано зміни до національного законодавства в розрізі правозастосовної практики ЄСПЛяк джерела права при розгляді справ українськими судами, в тому числі справ про захист права власності.Автор приходить до висновку, що суд встає на захист тільки тих прав, які прописані в Конвенції та протоколахдо неї. Увага автора звертається на те, що важливість Конвенції обумовлена зокрема широтою закріплених в нійправ і їх тлумаченням. Аналізується прецедентна практика ЄСПЛ у сфері захисту права власності, а також досліджуються основні позиції ЄСПЛ щодо юридичної природи та змісту понять «майно», «власність», «право захиступрава власності», «захист майна» і «законні очікування». Показано, що до власності в контексті практики ЄСПЛможе ставитися значний перелік активів як матеріального, так і нематеріального характеру, зокрема нерухомемайно, рухоме майно, право на пенсію, акції компанії, господарські інтереси, пов'язані з управлінням бізнесом,а також управління клієнтурою ( ділова репутація, нематеріальні активи і т.д.), клієнти компанії, законні розрахунки щодо настання певних обставин, рішення арбітражного органу в зв'язку з суперечкою тощо.Значна увага в роботі приділяється дослідженню поняття і змісту права власності відповідно до Протоколу 1 доЄвропейської конвенції з прав людини, зокрема, в контексті мирного володіння своєю власністю. Розкриваються головні складові принципу правомірного втручання в право власності, а саме: а) чи є втручання законним;б) переслідує воно «суспільний інтерес»; в) чи є такий захід (втручання в право на мирне володіння майном) пропорційним певним цілям.Аналізуючи практику ЄСПЛ, при розгляді справ в яких мова йде про порушення норм ст. 1 Першого Протоколу,автор приходить до висновку, що Суд виходить з аналізу трьох частин норми в їх сукупності: 1) принцип мирноговолодіння майном; 2) порушення такого принципу; 3) контроль за здійсненням права на мирне володіння майном.Паралельно автором розкриваються також і суміжні питання (справедливий баланс, межі дозволеного втручання і т.д.).

IPatrimônio

De acordo com a Constituição Federal, cabe unir esforços entre Poder Público e comunidade para a promoção e a proteção do patrimônio cultural nacional. Para tanto, é necessário que existam canais de informação e comunicação entre os agentes mencionados. O presente artigo busca mostrar a importância da centralização da informação sobre os bens tombados e registrados pelos vários órgãos de preservação e o papel do georreferenciamento nesse contexto. Por meio de ampla coleta de listas e informações em websites oficiais, foi organizada uma plataforma online chamada iPatrimônio para auxiliar na divulgação do patrimônio cultural brasileiro. Durante a coleta de informações, constatou-se que, quando se trata da divulgação de informação pelos diversos órgãos de preservação: 1. vários órgãos não possuem sites próprios; 2. órgãos que possuem sites próprios nem sempre disponibilizam a lista de bens tombados ou informação sobre eles; e 3. os canais de comunicação com os órgãos não funcionam. Além disso, a plataforma iPatrimônio será analisada em comparação com o INDE e o SICG.