Asset Perspective Research Articles

Spatial Assets Value Extraction and Integrated Utilization of Old Communities: Case of Central Guangzhou, China

Extracting the economic value by the integrated utilization of space in old communities is crucial for encouraging independent participation from enterprises and residents, reducing reliance on government leadership and fiscal investment. This study starts from the active perspective of spatial assets and constructs a value activation framework for old communities by balancing “endogenous demand” and “exogenous opportunities”. By enhancing the “economic value” through the “use value”, five methods for value extraction and overall project utilization paths are proposed, guided by a dynamic “cost-revenue” balance. Using multi-source data, we identify the spatial assets of 1096 old communities in central Guangzhou and apply a market comparison method for an economic value assessment. Additionally, this study offers recommendations on the timing and project portfolios for regeneration efforts, along with strategies for establishing a coordinating implementation entity and fund account. This research provides strategic insights for advancing the regeneration of old communities by tapping into their macro-level economic potential.

Accounting for Intangible Assets, a Study

Intangible investments have happened now seminal supply chain for multifold fraternities and economic locales. However, these investments are rarely recognized as assets by accounting standards. In such scenario, pragmatic goodness of an enterprise cannot be reflected in reported financials despite accounting is to equip effective details for its users. In cutting-edge economy, substantiveness of intangible assets initiates considerations towards its reception in accounts. Intangible assets are perceptible non-monetary non-physical potentiality of value bred by novelty, unparalleled organizational setup or experience capital review. In the era of knowledge economy, intangible assets like tangible assets are worthwhile as collateral for loans also. This paper bottomed on secondary data contemplates several perspectives of intangible assets like importance, accounting treatment beside dimensions concerning measurement, problems and suggestions inherent in its accounting, etc. Accounting relevance of intangible assets and its’ management are identified as major issues. The study extrapolates that disclosure can be reckoned as unfolding to the blowbacks of nowheresville of intangibles in financial statements.

Role of Diversification on Financial Sustainability and Credit Risk of Asian Microfinance Institutions

This paper investigates the role of diversification with respect to financial sustainability and credit risk. This study has extended the discussion from banking to microfinance institutions (MFIs) having dual objective of both financial and social nature to eradicate poverty. Asia being the hub of microfinance, is selected for understanding the scenario. Role of diversification is determined with respect to revenue, product, geographical and asset perspective. Risk is measured with the help of credit risk; z-score and Portfolio at risk (30 days) while operational self- sustainability is employed to understand microfinance sustainability. The approach of generalized method of moment (GMM) is employed for panel data analysis for a sample of 313 Asian microfinance from time period 2012-2019. The findings present significant impacts of various dimensions of diversification for sustainability of microfinance institutions and found more risk comes with more diversification. Further MFIs can mitigate their risk with the help of strategy of group lending. This study suggests that, all MFIs generate income through both financial and non-financial services that led to expansion of their social outreach and decrease their operational cost and hence, sustainability. The findings are helpful for practitioner and policy makers to adapt strategies of diversification for sustainability of MFIs.

Financial Management of Harvard University: A Common Size Analysis and Implications for Indonesian Higher Education Institutions

This study aims to (1) determine Harvard University’s financial management strategy using the common size analysis approach in Harvard University’s balance sheet report for the fiscal year 2020-2022; and (2) examine its implications for Indonesian higher education institutions. The analysis is described from 3 perspectives: the perspective of assets, liabilities, and net assets. The research design uses a descriptive quantitative approach. The primary data source is the Annual Financial Report for Years 2020-2022. The analysis technique used is the analysis of common size. The results of this study indicate that from an asset perspective, attention is paid to managing liquidity, investment, and fixed assets. The importance of debt management, deferred income management, and long-term debt monitoring is highlighted from a liability perspective. From a net asset perspective, the strategy includes allocating operational resources, an endowment fund, and project management of profit-sharing agreements. This analysis provides valuable insights for Indonesian higher education institutions in developing financial management strategies. The limitation of this research is the limited focus on the analysis of balance sheet reports from the perspective of assets, liabilities, and net assets of Harvard University. This study does not consider external factors or other variables that may affect the University’s financial management strategy more comprehensively.

Exploration of Data Asset Valuation for Internet Platform Companies Based on the DEA-BCC Model

The valuation and pricing of data assets is not only a key factor in the national strategic development but also of extreme importance for corporate operations. This article proposes to explore the valuation and pricing of data assets from the perspective of intangible assets based on the theory that “data assets are a component of intangible assets.” Secondly, it focuses on the internet platform companies that rely on massive user data. Considering that a company’s value is influenced by various asset values (including the value of fixed assets, intangible assets, current assets, etc.), this article constructs an input-output indicator system based on corporate assets, and describes the value of data assets from three aspects: data quality, data application, and data risk. Ultimately, the total value of a company’s data assets is obtained through the proportion of various data asset indicators in the company’s total market value.

The Impact of COVID-19 on The Walt Disney Company Online and Offline

This article will focus on whether the outbreak of COVID-19 has a positive or negative impact on the entire Walt Disney Company, and whether the advent of COVID-19 has mainly affected the online or offline development of Walt Disney. This article will analyze and discuss the impact of COVID-19 on the Walt Disney Company from three perspectives: profit, assets and liabilities. First of all, this paper will divide the profits into the following income. The net income calculation and analysis of Return on assets and return on equity are three main parts to specifically judge the impact of COVID-19 on Walt Disney Company. Next, this paper calculates and analyzes whether Covid-19 has a negative impact on Walt Disney Company from the perspectives of assets and liabilities. The final conclusion is that when the novel coronavirus pneumonia broke out, it had a negative impact on the whole company of Walt Disney, especially the offline income of Walt Disney was hit hard, but the online income of Walt Disney Company did not decrease because of the outbreak of the novel coronavirus, but continued to grow. But after two long years of fighting COVID-19, Walt Disney's online and offline departments have returned to normal and are expected to surpass pre-pandemic levels.

Kekuatan Hukum Akta Hibah Wasiat Berdasarkan Putusan MA Nomor 2979K/Pdt/2019

A will or testament, according to Article 875 of the Civil Code, is a deed that contains information about a person's last message regarding what will happen to him when he dies. Cases related to testamentary grants in Supreme Court Decision Number 2979 K/Pdt/2019. In the case, it was explained that the will grant was given by a father to his son in a non-Chinese Buddhist family. This inheritance was from the couple Lay Tjin Ngo (plaintiff) and Sumita Chandra (late), and during Lay Tjin Ngo's marriage to Sumita Chandra, joint property had been obtained. The problem arose when Sumita Chandar, without the approval of Lay Tjin Ngo, made Testament Number 24 dated July 25, 2014, at Notary Kamelina, SH. The defendant's actions made Testament No. 24 dated July 25, 2014, even though there was no approval from The plaintiff, as the wife or partner of Sumita Chandra (late), is an act that violates and has caused losses to the plaintiff, who, as the wife of Sumita Chandra (late), is entitled to a portion of the joint assets of Sumita Chandra with the plaintiff. The problem discussed in this study is how the judge considers the deed of testamentary grants made by Sumita Chandra as the grantor to the defendant as the beneficiary of the will grant in terms of the perspective of joint assets and what the position of the will deed made by a notary is in terms of the perspective of shared assets. This research uses the case-based problem approach. The sources and types of data used are primary and secondary data. Based on the results of the research and discussion, it is stated that family law relates to joint property, and in the case of a testament made by a husband or wife when the spouse is still alive, the consent of the spouse is still valid.

IMPLEMENTASI KEBIJAKAN PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH KABUPATEN MINAHASA

This study expects to portray and break down the most common way of getting ready Local Regionall Property Needs Plans (RKBMD) by Territorial Devices in Minahasa Regime. This study utilized subjective examination techniques. The administration of local property in the Minahasa Rule Government, for this situation the readiness of the Regionall Property Needs Plans (RKBMD) in the Minahasa Regime Government, has not worked out positively. This is a direct result of the 4 (four) perspectives contemplated, it makes sense of that the primary hindrance in the correspondence viewpoint is socialization, when seen from the fundamental asset viewpoint it very well may be presumed that the absence of human and monetary assets is a deterrent in the asset perspective, and in The demeanor angle should be visible from the absence of mindfulness in doing liabilities as an authority overseeing territorial property and from the part of regulatory construction where there is an absence of comprehension of SOPs in regards to the readiness of Regionall Property Needs Plans (RKBMD).

Internet Finance and Risk-Taking of City Commercial Banks: Evidence From China

China’s urban commercial banks are more likely to face risks with the rapid development of Internet finance. However, few studies unfold the impact of Internet finance on the risk-taking level of urban commercial banks and explore their role path in depth. To study the relationship between the two and their path of action, this paper takes 62 city commercial banks in China from 2011 to 2020 as research objects and makes empirical tests by Stata. The intermediary effect model is used to study its impact path from the perspectives of assets, liabilities, and intermediate services. The conclusions are as follows: (1) Internet finance aggravates the risk-taking of urban commercial banks; (2) This effect shows heterogeneity in listed and non-listed, trans-region and non-trans-region urban commercial banks; (3) Net interest margin, debt structure, and non-interest income show the mediating effect when Internet finance affects the risk-taking of urban commercial banks. The results are beneficial for urban commercial banks to change their business strategies with their characteristics and achieve sustainable and healthy development.

Spatiotemporal Distribution Characteristics of Land Resources in the Middle Reaches of the Yellow River in China from 1980 to 2018: An Asset Perspective Based on Multi-source Data

Spatiotemporal Distribution Characteristics of Land Resources in the Middle Reaches of the Yellow River in China from 1980 to 2018: An Asset Perspective Based on Multi-source Data

Rents, refugees, and the populist radical right

The recent successes of populist radical right (PRR) parties have caused major upheavals across European political landscapes. Yet, the roots of their rising popularity continue to be widely debated. We contribute to these debates by advancing a thus far underexplored argument of rising rent burden as key to understanding contemporary PRR vote and nativist attitudes. Rising rents lie at the heart of growing concerns related to housing (un)affordability and (over)burden across Western democracies, directly affecting the economic and social well-being of substantial numbers of citizens. PRR parties, we argue, stand to gain from politicizing such concerns in distinct economic and nativist terms, especially amidst challenges like the European refugee crisis, which provoked an urgent need to house unprecedented inflows of refugees. Drawing on individual-level panel data from Germany, we uncover a strong relationship between rising rents, PRR vote, and hostile attitudes toward refugees. In calling attention to rising rents, our study adds important insights into scholarship on the politics of housing markets not only from the perspective of home ownership and housing assets, but also rents. In so doing, we also refine understandings of the conditions under which economic factors shape PRR support

빅데이터에 대한 과세문제

Big data is the generation and analysis of valuable data in large quantities with data, and has recently been developed through convergence with artificial intelligence and the Internet of Things. Big data technology, in which a vast amount of data is collected and who can more elaborately analyze and utilize the collected data, has become an era that determines the competitiveness of a company or country. The economic value of big data is increasing day by day, and companies are generating profits by using big data not only in domestic transactions but also in international transactions. I wanted to study how to solve the problem of taxation on profits generated by big data.
 As for the taxation of big data, it is important to understand the legal nature of big data, and it is connected to data, which is the root of big data. Therefore, we tried to understand the legal nature of big data through the legal nature of data. Currently, there is no legal concept for big data, but the legal concept of data has been established with the recent enactment of the Data Industry Act. The Data Industry Act stipulates activities related to production, distribution, transaction, and utilization of data and the data industry that provides these services in order to create economic added value. From the perspective of the Data Industry Act, big data can be included in the concept of data under the Data Industry Act or understood as the same concept.
 The Data Industry Act recognizes that data has economic value, that is, data itself as an asset, but the tax law or corporate accounting standards do not clearly determine which asset is included in data. This can lead to problems with taxation of big data. Therefore, since data or big data is stated to have property under the Data Industry Act, it would be reasonable to regard data as intangible assets and goods by recognizing the nature set forth in the relevant laws in the tax law, and the tax base should be set according to that concept.
 On the other hand, as the 4th industry develops, big data is expected to increase domestic and international transactions. In particular, since the taxation standards for big data are not clearly defined for each country, international transactions of big data will appear as a problem of tax jurisdiction due to deficiencies in tax laws in each country. In the current situation, tax law interprets data from the perspective of intangible assets, and international transactions of big data are also regarded as international transactions of intangible assets, so it seems that there is no choice but to be taxed.

MADDİ OLMAYAN DURAN VARLIKLAR VE KAZANÇLAR: BORSA İSTANBUL ÖRNEĞİ

The purpose of this paper is primarily to explore the nature of intangible assets by testing their empirical relationship with the earnings of large Turkish listed companies over a twenty-year period spanning from 1998 to 2017. This period relates to a number of substantial occurrences including Turkey’s convergence to IFRS and global financial crises. Dynamic panel data results reveal that the effect of intangible assets on earnings is statistically significant and positive during the 2008 financial crisis and the following two periods. In addition, authors find that during the adoption of IFRS in 2005, intangible assets have significant negative impact on earnings. The research findings provide empirical input for broader perspectives of intangible assets and demonstrates a rare account to understand the role of intangible assets on earnings in an emerging market.

LatAm Fingers Initiative: Bringing Diversity Upfront

AbstractBackgroundLatAm FINGERS is the first Latin‐American non‐pharmacological trial to prevent cognitive decline. It coordinates 12 Spanish and Portuguese‐speaking countries and includes a multicultural heterogenic population. We aim to describe the challenges and barriers of adapting a successful high‐income‐born intervention for an ethno‐racially diverse population.MethodWe identified a tripartite challenge: 1) to guarantee a representative sample of a diverse population. This required the inclusion of low‐educated participants from rural and metropolitan areas with different ethnic backgrounds and standards on normal cognition, sedentarism, and dietary habits, 2) to harmonize our inclusion /exclusion criteria and outcomes with the original FINGER trial and the US POINTER trial, and 3) to provide a feasible intervention program for all included countries. For this purpose, multidisciplinary workgroups of experts from all the participating countries were assembled. Each workgroup was appointed to a specific aspect of the trial (e.g., cognitive outcomes, physical activity, nutrition).ResultThe LatAm fingers trial was launched in December 2021 and is in the recruitment stage. First, cognitive status for inclusion was defined using standardized cognitive measures adjusted for age and education from each region. The second challenge was tackled by including the international tools that are also valid for the 12 countries and replacing others with Latin American analogous tests validated in low‐educated populations. Finally, feasibility was accomplished by adapting the original intervention using a respectful perspective of diverse and cultural assets and exploring opportunities from local products and traditions. For example, the dietary intervention prioritized the use of autochthonous aliments but maintained the properties and composition of the original FINGER diet.ConclusionThe LatAm Fingers trial was able to bring dementia prevention strategies created in high‐income countries to low‐income and low‐educated populations. Our results support that intervention trials are feasible in diverse populations and in Latin America. Furthermore, including investigators from the populations to be included assures a respectful view of cultural characteristics and facilitates adaptation and feasibility.

Climate transition risk of financial institutions: measurement and response

ABSTRACT Climate risk significantly impacts financial institutions’ stability, and it is critical to quantify the climate risk of financial institutions. This paper proposes a climate transition risk measure for Chinese financial institutions from the perspective of credit assets and carbon emissions. Based on panel data of 30 regions from 2011 to 2018, we use the system GMM model to assess the response of financial institutions to climate transition risk. We find that the climate transition risk for Chinese financial institutions shows steady growth over the sample period. Second, there is significant regional heterogeneity in climate transition risk, with high levels in the eastern regions and low levels in the central-western regions. Third, Chinese financial institutions have not generally responded positively to climate transition risk, but the eastern regions’ financial institutions responded positively. In addition, the green credit policy does not positively affect the response of financial institutions to climate transition risk. Therefore, the decision-making framework of financial institutions should fully incorporate the increasing effects of climate transition risk, consider regional heterogeneity, rely on green policy, and strengthen the assessment and monitoring of the climate action progress to optimize the climate risk management strategy of financial institutions.

Teaching the whole child requires the whole teacher: Embedding socioemotional perceptions and dispositions into a culturally responsive teacher preparation program

This teacher education program aims to develop high quality teachers through development of empathy and culturally responsive pedagogy, impacting teachers’ dispositions toward students who are different from themselves. Participants included 17 undergraduate education students enrolled in a community engaged teacher education program. One-on-one interviews captured participants’ experiences and beliefs over time, related to teaching children in an urban setting. Qualitative themes emerged and shifted in frequency over the course of the semester. These included deficit perspective, knowledge of the “other,” dominant culture as a lens, best practices, asset perspective, and characteristics of high quality versus highly qualified. As teacher candidates experienced individual interactions with students, families, and community members, they developed empathy and shifted from a deficit perspective toward an asset perspective. Simultaneously, teacher candidates combined socioemotional skills with instructional best practices. Practical strategies are suggested to prepare teacher candidates to learn about themselves, their students, and to develop allies.

Kids Reading Tanakh: The Child as Interpreter

This essay examines two fourth-grade students’ task-based read-aloud interviews on the biblical text of Numbers 13. Taking up the New London Group’s call for a pedagogy of multiliteracies this article examines how educators and adults might sensitize themselves to the interpretive identities children bring to their reading of biblical texts. This work is intricately tied to child development, as we move religious education from a deficit model and perspective towards the child to a more welcoming asset model and perspective.

Developmental Assets, Self-Control and Internet Gaming Disorder in Adolescence: Testing a Moderated Mediation Model in a Longitudinal Study.

From the perspective of positive youth development, developmental assets and self-control play critical roles in promoting adolescent development. However, their effects have not been evaluated in the current issue, internet gaming disorder (IGD). IGD is gradually becoming an important social problem among worldwide youth and has been included in the eleventh International Classification of Diseases (ICD-11). Therefore, the present study was determined to investigate the relationship between developmental assets, self-control, and IGD. A two-wave longitudinal study, with each wave spanning half a year apart, was conducted in a sample of 1023 adolescents (aging from 11 to 15, 49.36% boys) during the COVID-19 pandemic. Results of the moderated mediation model revealed that T1 developmental assets could predict less IGD at T2 directly or through T1 self-control indirectly. Furthermore, the moderating effect of gender was not significant in the mediation model. Overall, adolescents who experience more developmental assets are less likely to suffer IGD. Moreover, developmental assets are conducive to developing a higher level of self-control, which in turn contributes to preventing or intervening in IGD as well. Therefore, measures should be taken to construct developmental assets to prevent or reduce IGD during adolescence.

Representations of Roman Catholic religious sisters’ responses to COVID-19 in the Zambian media

Despite the growing visibility of religious women’s responses to COVID-19 in the media, the discourses of religion and the pandemic in emerging scholarship were preoccupied with the responses of churches to COVID-19, and neglected the contributions of religious women to the pandemic in Zambia. This article, therefore, explores the interface between religion and COVID-19 through the representations of the responses of Roman Catholic religious sisters to the pandemic, in the media in Zambia, from a religious health asset (RHA) perspective. The study drew on two objectives, namely, to describe the representations of Roman Catholic religious sisters’ responses to COVID-19 in the media; and to explain the nature of the Roman Catholic religious sisters’ responses to the pandemic as represented in the media with a focus on the utilisation of RHAs. It drew on an interpretive case study in which data were collected through content analysis. It shows that the responses of the religious sisters were covered more in Catholic related media. These responses ranged from providing key COVID-19 messages, integrating COVID-19 in the existing programmes to providing basic equipment and food to the needy communities as shaped by the utilisation of RHAs at their disposal, and as informed by their prophetic mission. The article argues that the Roman Catholic religious sisters’ responses to the pandemic affirmed women’s active roles in combating the pandemic.Contribution: The article’s contribution lies in adding the narratives of women’s contributions to the pandemic in the early stages of the outbreak of COVID-19 to women theologies scholarship in Africa. And also, extending the utilisation of RHAs to the new pandemic and the implications it draws on the need for engendering religious responses to the pandemic by capturing women’s narratives during a pandemic as part of constructing women theologies in the face of COVID-19.

Representations of Roman Catholic religious sisters’ responses to COVID-19 in the Zambian media

Despite the growing visibility of religious women’s responses to COVID-19 in the media, the discourses of religion and the pandemic in emerging scholarship were preoccupied with the responses of churches to COVID-19, and neglected the contributions of religious women to the pandemic in Zambia. This article, therefore, explores the interface between religion and COVID-19 through the representations of the responses of Roman Catholic religious sisters to the pandemic, in the media in Zambia, from a religious health asset (RHA) perspective. The study drew on two objectives, namely, to describe the representations of Roman Catholic religious sisters’ responses to COVID-19 in the media; and to explain the nature of the Roman Catholic religious sisters’ responses to the pandemic as represented in the media with a focus on the utilisation of RHAs. It drew on an interpretive case study in which data were collected through content analysis. It shows that the responses of the religious sisters were covered more in Catholic related media. These responses ranged from providing key COVID-19 messages, integrating COVID-19 in the existing programmes to providing basic equipment and food to the needy communities as shaped by the utilisation of RHAs at their disposal, and as informed by their prophetic mission. The article argues that the Roman Catholic religious sisters’ responses to the pandemic affirmed women’s active roles in combating the pandemic. Contribution: The article’s contribution lies in adding the narratives of women’s contributions to the pandemic in the early stages of the outbreak of COVID-19 to women theologies scholarship in Africa. And also, extending the utilisation of RHAs to the new pandemic and the implications it draws on the need for engendering religious responses to the pandemic by capturing women’s narratives during a pandemic as part of constructing women theologies in the face of COVID-19.