Material Assets Research Articles

New models of destination governance between creative intelligence and territorial dialogue: HERIBITS digital platform

The complexity of territorial tourism systems is reflected today in the dynamism of the so-called “digital ecosystems”, such as hyper-connected territorial systems that require integrated government actions oriented to marketing and destination governance strategies. These planning scenarios involve a participatory vision, able to activate virtuous formulas of integrated design of spaces for tourist use, as well as some action of social dialogue and territorial animation. In order to highlight the narrative elements and the related aspects of governance of the destination, understood as a geographical area and, also, as a tourist product with high emotional content. This study investigates the field of study of spatial planning according to a cross-cutting and multi-level government vision in favour of a more effective planning in a tourism point of view. In this field of investigation, the traditional elements of the destination are integrated with the most innovative elements to support the territorial organizational management, such as, strategies for the digitalisation of material and intangible assets with high attractive value for territorial use. In light of scientific literature review, the paper also illustrates the results of a research project called HERIBITS (Heritage Best Practice Models and Crowdfunding Intelligence to enable the Culture Economy) conducted by the University of Pisa in order to create a techno-social web platform for joint use, of the local community and of the public decision-makers of the tourist system, on different territorial scale.

Supplemental Material for Examining the Role of Material and Social Assets on Mental Health in the Context of COVID-19 Among an Urban Public University Sample

Supplemental Material for Examining the Role of Material and Social Assets on Mental Health in the Context of COVID-19 Among an Urban Public University Sample

Facilitating assets-based development in rural communities through service-learning

Abstract By integrating a learning experience with community organizations, service-learning (SL) can be considered a tool to facilitate rural communities’ development, acting as a resource mobilizer. This study presents a participatory process based on the assets-based approach for community development approach. Six local organizations and 16 university students in three Italian rural communities were engaged to assess local resources and co-construct rural SL (RSL) projects. A two-phase rural participative process was developed and evaluated using qualitative instruments, such as focus groups and students’ reflexive journals. Results indicated that rural communities uncovered a set of material and intangible inner assets to develop. Indeed, they identified internal (and potentially external) resources that could effectively bring some insights to rural challenges. Moreover, community members experienced new paths through SL to count on their internal assets through effective collaboration with university students. The collaboration between students (and university) and community organizations delivered new local and rural development opportunities while supporting the partnership for RSL. Students experienced themselves as potential agents of change, enhancing their psychosocial resources and competencies, and strengthening rural development. The result’s implications involve the development of rural policies, including effective participation of rural communities (and organizations) and regarding different dimensions of development, like economic or psychosocial development.

Santería in Catemaco, Mexico

Abstract The Mexican city of Catemaco is famous for its diversity of African-American religious traditions. Although Santería was originally shaped in Cuba, the local Mexican versions show not only a variety of references regarding their origins and influences, ranging from West Africa and Cuba to local indigenous traditions, but also (re)interpretations of historically and geographically diverse contents. Based on interview data gathered during field research in 2017, this article outlines the different hybrid (re)configurations of African-Mexican Santería in Catemaco by tracing the changes made by the practitioners in order to adapt existing traditions. The corresponding adaptation processes include beliefs, practices, lore and material assets. Under a critical perspective, concepts of transnationalism, syncretism and glocalization are discussed, focussing on the dynamics between local and global aspects of Santería in Catemaco and shedding light on the processes of inclusion, exclusion and the shift of boundaries.

Financial losses of Ukraine’s agricultural exports and ensuring food security during martial law

This article is devoted to study of Ukraine’s agricultural exports and financial losses in agriculture due to russian military aggression. The dynamics and structure of Ukraine’s agricultural exports in 2021 and during martial war are analyzed. The main problems faced by agricultural enterprises during martial law have been identified. It has been established that the suspension of Ukraine's agricultural exports is connected with blockade of the Black and Azov Seas by the russian military. The material assets and agricultural lands of enterprises were also significantly damaged, and thefts, exportation of grain crops, fuel and mineral fertilizers were observed in the occupied territories in Ukraine. Indirect financial losses of Ukraine’s agricultural exports and agriculture of Ukraine during martial law were determined. The directions of support of Ukraine’s agricultural exports by the Government of Ukraine, world leaders and international organizations during martial law are studied. The directions of optimization economic activity of agrarian enterprises of Ukraine during martial law are substantiated. Ways to diversify logistics routes for Ukraine’s agricultural exports and food security in the world during martial law are proposed. The need to unblock Ukraine’s agricultural exports in order to prevent food starvation in African countries and ensuring food security in the world is pointed out.

Recognizing Extravagance Consumption and Avoiding Wastefulness Using Islamic Benchmarks in Nahj al-Balaghah

Excessive consumption on a large scale in various affairs causes the waste of substantial material assets and sometimes even endangers the lives of human beings. This consumption leads to famine and the reduction of necessary materials for future generations. The wrong consumption patterns in Islamic society are undeniable, and their adverse consequences have exposed Islamic societies. However, one of Islam’s best accurate social-economical guidance is avoiding excessive consumption. This article attempts to clarify the Modification Consumption Patterns using the sayings of Imam-Ali (AS) in Nahj al-Balaghah. Regarding the revision of Hadiths and Quranic verses, the researchers can extract and conclude the basic consumption patterns and present them to the Islamic community. For Example, “Extravagance Consumption ruins the divine rewards.” Islam had warned the Islamic Community to avoid excessive consumption while using the pure resources on the earth. Holy Quran harshly condemned profanes and those who are abundantly excessive about any consumption on the earth. In Surah Araf, verse 31: “O Children of Adam! Wear your beautiful apparel at every time and place of prayer: eat and drink: But waste not by excess, for Allah, loveth not the wasters”. These patterns can be compared with other patterns in the Islamic community.

The Tribual Origins of Ayyubid Administration Organization

Kabile menşeli bir hanedan devleti olan Eyyûbîlerin idare yapıları, kabile normlarının izleriyle kaplıdır. Zayıf liderlik, kolektif sorumluluk, nepotizm ve maddi varlıkların üyeler arasında taksimatı gibi kabile öğretileri, Eyyûbî sultanlarının genel siyasetlerini biçimlendiren unsurlardır. Hanedanın devletleşme ve politik-askeri başarısında da, yine aynı kökenden gelen dinamiklerin belirleyiciliğine işaret edilir. Bu araştırmanın hipotezi ise, Eyyûbîlerin yükselişinde katkısı olduğu varsayılan kabile değerlerinin, aynı zamanda, devlet organizasyonlarının çözülmesine de doğrudan tesir etmiş olmasıdır. Bolca tarihsel malumat ışığında, hükümranlarının yönetimsel tutumu ile kabile tipi davranış tarzı arasındaki benzerliğe dikkat çekilmiş ve ardından, hanedanın süreğen krizlerle yıpranmasında, söz konusu tutumun yıkıcı etkisi ispatlanmaya çalışılmıştır.

The role of change leadership in The role of change leadership in the public secondary school in eliminating waste of operations using the Lean management approach - a qualitative study.

The study aimed to enrich the educational literature by suggesting a method for managing secondary school based on addressing the forms of waste in operations and showing the role of change leadership in secondary school in eliminating operational waste through the use of a lean approach, improving secondary school operations and adapting them with the Lean approach to maximize added value, improve performance, and enhance job satisfaction. The study adopted a qualitative approach based on the case study method, and used a focus group interview, where 7 group interviews were conducted with 21 school staff, teachers, administrators, technical mentors, and heads of departments in the educational administration that the school subject to the case study follows. Through the focus group interviews, the pathways of value production were revealed in the secondary school, and the researcher was able in an inductive way to understand the main issues, ideas, and concerns related to waste in school operations. The study found: - There are five types of waste in secondary school: wasting teachers’ capabilities, wasting operations, wasting information, wasting material assets, and wasting leadership. - Implementation of two workshops on the Lean approach and how change leadership can use it to eliminate waste. By understanding the governing philosophy of the Lean approach and training in the application of its tools, you can lead change in Egyptian secondary schools, maximize the role of the school, enhance the capabilities of workers, and transform the high school into a real educational institution. - The case study demonstrated the possibility of applying the Lean approach to secondary school operations and its success in eliminating waste, which enabled the school leadership to improve the flow of operations and reduce work for teachers, and allowed the reinvestment of staff time in ways that lead to adding new value to existing operations. - Strong leadership is a necessary condition for using the Lean approach, and it should spend 80% of the effort when using the Lean approach on changing leadership beliefs, behaviors and practices; Because strategic leadership activities facilitate the use of the approach.

Integrating Accounting and Logistics Strategy in Business Management

The effective business management in adverse economic conditions necessitates the search for ways for integrating business accounting with innovative approaches to business management of material resources, especially the logistics system. 
 The need to integrate business accounting of material assets with the logistics system is substantiated by giving evidence of the complicating conditions for transportation of material assets in recent years, related, inter alia, with quarantine limitations. It is stressed that the requirements to logistics strategies are increasing along with growing transportation costs, diminishing deposits of natural resources, creating new product lines, setting new criteria for social, technological and environmental dimensions of business activities. It argued that when management staff overlook or ignore the potentials offered by logistics tools for management of material resources or when business accounting has no links with logistics, the impact of management on the purchase of material assets will be less effective. 
 Theoretical foundations of the integration of business accounting and logistics strategy of transactions with material assets for the achievement of economic security of business activities are highlighted. The principal dimensions for such integration (organizational, methodological, control and protective) and their key components are discussed. Organizational and technical schemes are proposed, aimed at creating a business accounting system integrated with other management functions (planning, economic analysis, control), in order to enhance the orientation of business enterprise on the effectiveness of logistics activities and achievement of economic security. The main objectives of business accounting with respect to logistics costs are determined for the business enterprises implementing the abovementioned approach to organization of logistics management.

Consequence analyses of collision-damaged ships — damage stability, structural adequacy and oil spills

ABSTRACT A ship collision accident may pose a threat to human lives, the environment and material assets. A damaged ship can suffer from the loss of ship stability, reduced global structural strength, and the loss of the integrity of internal tanks carrying polluting liquids. This study presents a methodology as a framework that can be used to analyze the related consequences of ship-ship collision events using simulations and evaluations. The methodology includes nonlinear finite element analyses of the collision event, a METOCEAN data analysis module, damage stability simulations, analyses of the damaged ship’s ultimate strength and structural integrity, oil spill drift simulations, and finally, an evaluation of the three abovementioned consequences. A case study with a chemical tanker subjected to collision demonstrates the methodology. The collision event was assumed to occur in the Kattegat area (between Sweden and Denmark) at a ship route intersection with high ship traffic density.

Income, ethnic diversity and family life in East London during the first wave of the pandemic: An assets approach

Objective: This paper reports first results from a survey of 992 parents and parents to be living in an ethnically diverse and socio-economically unequal borough of East London during the coronavirus pandemic that reduced mobility, closed services and threatened public health.
 Background: Little is known about the place based impacts of the pandemic on families with young children. We describe the living circumstances of families with children under five or expecting a baby living in Tower Hamlets during the Coronavirus pandemic in 2020, and then examine the relative importance of household characteristics such as ethnicity and household income for adverse impacts on survey respondents, as seen in mental health outcomes.
 Method: a community survey sample recruited with support from the local council comprised 75% mothers/pregnant women, 25% fathers/partners of pregnant women. Reflecting the borough population, 35 percent were White British or Irish and 36 percent were Bangladeshi, and the remainder were from a wide range of ethnic backgrounds. Adopting an assets based approach, we describe material, familial and community assets using three household income bands and seven ethnic groups. We then use regressions to identify which assets were most important in mitigating adversity.
 Results: We find that material assets (income, employment, food insecurity, housing quality) were often insecure and in decline but familial assets (home caring practices, couple relationships) were largely sustained. Community assets (informal support, service provision) were less available or means of access had changed. Our analyses find that while descriptively ethnicity structured adverse impacts of the pandemic related changes to family life, income and couple relationships were the most important assets for mitigating adversity as seen in mental health status.
 Conclusion: Supporting family assets will require close attention to generating local and decent work as well as enhancing access to community assets.

Protestant Led Transformation on Religion, Culture and Economy on People’s Life: Case of Wolita Community in Ethiopia (1928-1991)

This study is aspired at narrating Protestantism led religious, cultural and economic transformation in Wolaita from 1928-1991. Objective of this is to assess religious, cultural and economic condition of Wolaita before Protestantism, discuss contributing factors for the institutionalization of Protestantism, examine how Protestant missionaries approached to indigenous religions and culture and evaluate religious, cultural and economic changes in Wolaita after Protestantism. Qualitative research approach is employed to accomplish this study. The study findings showed that since long ago up to early 20 th C the Wolitas communities worshiped on various indigenous religions at the expense of their material assets. The worshipping was based on the accumulation of material wealth as required by the leaders of the indigenous religions. From 1894 up to 1974, cultural and economic condition of Wolaita was gravely dominated by the northern settlers. But Protestantism which launched in Wolaita from 1928-1991 played its own vital role in driving religious, cultural and economic transformations in the study area. In the process of Protestantism, foreign missionaries and local converts employed some elements to institutionalize Protestantism in the study area. Keywords : Protestantism, Indigenous Religion, Transformation, Culture, Economy, people’s life. DOI: 10.7176/IAGS/94-02 Publication date: April 30 th 2022

A Quantitative Analysis of Valuation Disclosure in Published Business Rescue Plans

Purpose: Given the importance of valuations in business rescue and the vague guidance provided by the Companies Act 71 of 2008, the study analyses valuation-related disclosure in published business rescue plans (PPs) in South Africa (SA). The main objective of the paper, in addition to being exploratory of actual practices, was to highlight a need for improvements in the Companies Act legislation to support more consistent practices. Design: A quantitative content analysis was done of 55 PPs between 2013 and 2018, using descriptive content analysis and inferential statistical techniques. Findings: Primarily, the list of material assets were disclosed at accounting book values in PPs, and liquidation values were mostly independently determined. PPs described various risks relating to the implementation of the PP; however, the PPs mostly lacked calculations of how the risk will affect the business rescue value. On average, the business rescue value exceeded the liquidation value with 36.4 cents for concurrent creditors compared to 33.7 and 21.2 cents for preferent and secured creditors, respectively. Notably, when the PP included a sale of the business, offers received were, on average, 2.5 times the liquidation value and represented 57% of the book value of the company’s assets at the time. Practical implications: The study suggests improvements to the Companies Act to support more consistent valuation-related disclosure in PPs in SA, in particular, the disclosure of the valuation basis used, the average business rescue premium and offers relative to asset values. Such disclosure would provide evidence to investors on the sound potential of investing in a financially distressed company in SA but, at the same time, set realistic sale expectations for both creditors, BRPs and shareholders. Originality: In view of limited empirical evidence on business rescue prices, the article presents the results of original research in this field.

Material assets of the mobilization of Armed forces of the Czech Republic at the beginning of the 21st century

This article focuses on the identification of key factors of material resources in the field of equipment, armaments and military vehicles within the Czech state needed for effective mobilization. The primary goal is to answer the question of whether the Army of the Czech Republic still has adequate supplies of these key resources and whether it has the ability to increase these resources in crisis situations without significant dependence on foreign imports. The above analysis revealed mostly sufficient stocks, but at the same time significant limitations were identified in some categories, especially in their technical and moral quality (obsolescence, respectively), especially in most types of military vehicles. The issue of dependence on foreign imports concerning raw materials then changes considerably, from the minimum (combat dress) to the almost maximum (ballistic helmet) level.

Druwe Land Conservation in Strengthening Traditional Villages in Bali

The druwe lands in question are lands controlled by traditional villages and scientific-technically called ulayat lands, customary lands. These lands in the traditional village awig-awig are called druwe desa which consist of laba pura land, field land, market land, setra land, bukit land, AYDS land, PKD land. Most of the druwe land in this village has been converted into full individual land through conversion according to the UUPA. One of the criteria for the existence of a traditional village can be measured by the sustainability of this druwe desa land as one of the village assets, both as material and immaterial assets. The conversion of druwe desa land often causes prolonged conflicts due to late awareness of the importance of preserving village druwe land. The potential of the druwe desa land when explored and adapted to the development of tourism in Bali can be a bonus for the village government and its krama desa (village residents) in achieving prosperity. To achieve this goal requires high awareness and commitment from krama desa, village government (custom and service), local government and government through policies in growing a culture of village manners in order to maintain the realization of the Tri Hitakarana philosophy in traditional villages which is used as an advantage for sustainable investment and as well as in strengthening the existence of traditional villages.

The Accounting Support of the Logistics Strategy in Business Management for Security Purposes

The need in elaborating and implementing innovative decisions for performance enhancement of the logistics management in business enterprises has increased due to the high instability and uncertainty of business operation resulted from imposed quarantine restrictions due to the pandemic of coronavirus and fluctuations of exchange rates, which raises the importance of studies focused on improvements in the conception of accounting support of logistics operations from the business security perspective. 
 The essence of neologistics as an innovative vector in the logistics activities is shown, with highlighting the advantages gained by business enterprises from its implementation. The authors’ framework of the accounting support for logistics operations on purchases of material assets and implementation of an innovative logistics strategy in business management for business security purposes is proposed. It is based on the three vectors of the integrated accounting support of the logistics strategy in business management: organizational vector, methodological vector, and vector of control. It is emphasized that the implementation of this framework is capable to increase the significance of criteria used in performance assessment of accounting, such as reliability, completeness, analytical relevance and timeliness of data. Factors were determined as part of this framework, allowing business enterprises that have implemented integrated planning, economic analysis, accounting and control of data processing to broaden the range of decisions on cost reduction in logistics without affecting the quality of products or services; the resulting modifications in the accounting objectives are given. It is shown how this framework, once implemented, will change the accounting practices of business enterprises pertaining to recording of logistics costs.

Prospects for the development of the system of accounting of material assets and reporting in the organization of logistics support of the National Guard troops of the Russian Federation

Prospects for the development of the system of accounting of material assets and reporting in the organization of logistics support of the National Guard troops of the Russian Federation

КОНТРОЛЬНОЕ ОБЕСПЕЧЕНИЕ СИСТЕМЫ УПРАВЛЕНИЯ ЗАТРАТАМИ ПРЕДПРИЯТИЙ

In modern conditions, a number of factors affect the activities of enterprises, which include a tough competitive environment, limited material resources, and the economic crisis caused by the COVID-19 pandemic. To improve its efficiency, it is necessary to minimize the costs of manufacturing products, performing work and providing services. Effective and rational internal control contributes to the solution of this task. In this regard, issues related to the organizational and methodological support of control over production costs are of particular relevance. The research was carried out in order to study organizational aspects and develop directions for improving the methodological support of internal control of production costs. As one of the internal control tools, it is advisable to use the internal control working document (ICWD) “Test for assessing the accounting system of production costs”, which allows you to collect information on the validity and reliability of accounting for production costs and calculating the cost of production; on the procedures used in the system of internal control over production costs and the effectiveness of these procedures; on the general principles of organizing the primary, synthetic and analytical accounting of production costs, on the rationing of material resources at the enterprise. To systematize the information collected during the internal control of primary accounting, the ICWD “Checking the primary accounting of production costs” is suitable. Using the ICWD developed within the framework of the study “Checking compliance with the norms of consumption of material assets in production”, it is possible to establish the validity of material costs and generalize the results of checking the norms of inventories for production. For internal control of work-in-progress, it is proposed to use the ICWD “Questionnaire for assessing the organization and accounting of inventory of work in progress”.

ПРАВОВЕ РЕГУЛЮВАННЯ ДЕОФШОРИЗАЦІЇ У ФІНАНСОВОМУ ПРАВІ УКРАЇНИ

In the article from the standpoint of the modern theory of the state and law and financial law, based on the current legislation and normative acts of the Organization for Economic Cooperation and Development of the European Union, the theoretical and practical aspects of the legal regulation of de-offshorization in the financial law of Ukraine are considered. The topicality of the topic is due to the need to improve national legislation with the aim of comprehensively justifying the improvement of the efficiency of the economy, regulating the payment of income tax of Ukrainian enterprises. A definition of the term de-offshorization in relation to measures to reduce income tax and material assets is proposed. De-offshoreization is a set of legal measures aimed at preventing the illegal or unfair use of companies registered in offshore zones or which are links in financial chains that include offshore companies, and their benefits in the form of a reduction in the tax burden and concealment of information about the true owners of assets when carrying out cross-border entrepreneurial activity or cross-border ownership of assets, creation of prerequisites for return of capital. In the course of the study, general philosophical and special research methods of legal phenomena were applied in the context of legal regulation in the field of de-offshoreization. The regulatory framework for the legal regulation of de-offshoreization of the country's economy has been defined.

ИНТЕНСИФИКАЦИЯ СЕЛЬСКОГО ХОЗЯЙСТВА В НОВЫХ ЭКОНОМИЧЕСКИХ УСЛОВИЯХ РАЗВИТИЯ ЭКОНОМИКИ

In modern market conditions for the development of agriculture, improving the performance of agricultural enterprises is one of the directions for intensifying production. The lack of an effective mechanism for managing the intensification of the use of land resources in agricultural organizations hinders the process of intensifying the economy of the national economy. In conditions of low agricultural culture, the quality of soils deteriorates, their fertility decreases, erosion processes develop, and the load on land resources increases. Intensification is an increase in the intensity of production, productivity and labor efficiency based on the rational use of all resources. Some authors believe that intensification is an intensity over time, a reproduction process based on growing investments, material assets and labor, achievements in the material and technical base, best practices, carried out in order to ensure the maximum possible production of products and the payback of the resources used. In our opinion, intensification is an increase in tension, an increase in productivity and efficiency, the achievements of advanced methods of labor organization, more efficient means of production and technological processes. Intensification is the main means and condition for increasing the efficiency of agricultural production. At the same time, additional investments, not by themselves, but in combination with the organizational and technological conditions for rational management of the economy, acquire a progressive character in the implementation of intensification processes. Its development, first of all, depends on how rationally the main means of agricultural production, the land, is used. In addition, an increase in output can also be achieved without additional means of production, by more rational use of the existing production and social production potential, by improving the management mechanism and forms of ownership.