WorldWideScience

Sample records for asset management

  1. Solar Asset Management Software

    Energy Technology Data Exchange (ETDEWEB)

    Iverson, Aaron [Ra Power Management, Inc., Oakland, CA (United States); Zviagin, George [Ra Power Management, Inc., Oakland, CA (United States)

    2016-09-30

    Ra Power Management (RPM) has developed a cloud based software platform that manages the financial and operational functions of third party financed solar projects throughout their lifecycle. RPM’s software streamlines and automates the sales, financing, and management of a portfolio of solar assets. The software helps solar developers automate the most difficult aspects of asset management, leading to increased transparency, efficiency, and reduction in human error. More importantly, our platform will help developers save money by improving their operating margins.

  2. IT Asset Management System -

    Data.gov (United States)

    Department of Transportation — ITAMS provides a web frontend for the managing of all HW Assets lifecycle data purchased by ATO since 2006. In addition it contains much of our Enterprise SW license...

  3. Management of Intangible Assets

    OpenAIRE

    Ioan BIRCEA; Noemi Iuliana BIRCEA

    2011-01-01

    In a society marked by economic crisis, creating value and market competition becomes a heady company need. According to recent studies, in competitive companies, the highest share in the assets is hold by the value of intangible assets. Consequently, this involves the identification, measurement, management and efficient development of these inputs (knowledge, information, intellectual property, skilled labor, etc.). It is noted that, in the case of companies that have established management...

  4. Asset management program

    Energy Technology Data Exchange (ETDEWEB)

    Wison, P.; Newman, G. [Bruce Power, Tiverton, Ontario (Canada)

    2013-07-01

    In order to understand our assets we have been assessing the condition of the units in our nuclear power plants developing asset life management options on a component by component basis. We have concluded that with the right work and planning we will be able to manage the units in a way that balances capacity requirements over the long term and at the same time manage the demand on critical resources. Major component replacement outages include Installing/removing bulkheads, pressure tube and calandria tube replacement, feeder replacement, steam generator replacement, supporting facilities and infrastructure, reactor inspections and maintenance including tooling enhancements, additional non reactor systems inspection & testing and continued research and analysis. These plans will have to take into account cost, resource and capacity requirements.

  5. Efficiently Inefficient Markets for Assets and Assets Management

    DEFF Research Database (Denmark)

    Garleanu, Nicolae; Heje Pedersen, Lasse

    We consider a model where investors can invest directly or search for an asset manager, information about assets is costly, and managers charge an endogenous fee. The efficiency of asset prices is linked to the efficiency of the asset management market: if investors can find managers more easily,...

  6. 24 CFR 990.270 - Asset management.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Asset management. 990.270 Section... THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.270 Asset management. As owners, PHAs have asset management responsibilities that are above and beyond property management activities....

  7. Steam generator asset management: integrating technology and asset management

    Energy Technology Data Exchange (ETDEWEB)

    Shoemaker, P.; Cislo, D. [AREVA NP Inc., Lynchburg, Virginia (United States)]. E-mail: paul.shoemaker@areva.com

    2006-07-01

    Asset Management is an established but often misunderstood discipline that is gaining momentum within the nuclear generation industry. The global impetus behind the movement toward asset management is sustainability. The discipline of asset management is based upon three fundamental aspects; key performance indicators (KPI), activity-based cost accounting, and cost benefits/risk analysis. The technology associated with these three aspects is fairly well-developed, in all but the most critical area; cost benefits/risk analysis. There are software programs that calculate, trend, and display key-performance indicators to ensure high-level visibility. Activity-based costing is a little more difficult; requiring a consensus on the definition of what comprises an activity and then adjusting cost accounting systems to track. In the United States, the Nuclear Energy Institute's Standard Nuclear Process Model (SNPM) serves as the basis for activity-based costing. As a result, the software industry has quickly adapted to develop tracking systems that include the SNPM structure. Both the KPI's and the activity-based cost accounting feed the cost benefits/risk analysis to allow for continuous improvement and task optimization; the goal of asset management. In the case where the benefits and risks are clearly understood and defined, there has been much progress in applying technology for continuous improvement. Within the nuclear generation industry, more specialized and unique software systems have been developed for active components, such as pumps and motors. Active components lend themselves well to the application of asset management techniques because failure rates can be established, which serves as the basis to quantify risk in the cost-benefits/risk analysis. A key issue with respect to asset management technologies is only now being understood and addressed, that is how to manage passive components. Passive components, such as nuclear steam generators

  8. Asset management techniques for transformers

    Energy Technology Data Exchange (ETDEWEB)

    Abu-Elanien, Ahmed E.B.; Salama, M.M.A. [University of Waterloo, Waterloo, ON (Canada)

    2010-04-15

    In a deregulated/reformed environment, the electric utilities are under constant pressure for reducing operating costs, enhancing the reliability of transmission and distribution equipments, and improving quality of power and services to the customer. Moreover, the risk involved in running the system without proper attention to assets integrity in service is quite high. Additionally, the probability of losing any equipment vital to the transmission and distribution system, such as power and distribution transformers, is increasing especially with the aging of power system's assets. Today the focus of operating the power system is changed and efforts are being directed to explore new approaches/techniques of monitoring, diagnosis, condition evaluation, maintenance, life assessment, and possibility of extending the life of existing assets. In this paper, a comprehensive illustration of the transformer asset management activities is presented. The importance of each activity together with the latest researches done in the area is highlighted. (author)

  9. Modelling railway bridge asset management

    OpenAIRE

    Le, Bryant Linh Hai

    2014-01-01

    The UK has a long history in the railway industry with a large number of railway assets. Railway bridges form one of the major asset groups with more than 35,000 bridges. The majority of the bridge population are old being constructed over 100 years ago. Many of the bridges were not designed to meet the current network demand. With an expected increasing rate of deterioration due to the increasing traffic loads and intensities, the management authorities are faced with the difficult task of k...

  10. 2014 World Congress on Engineering Asset Management

    CERN Document Server

    Hoohlo, Changela; Mathew, Joe

    2015-01-01

    Engineering asset management encompasses all types of engineered assets including built environment, infrastructure, plant, equipment, hardware systems and components. Following the release of ISO 5500x set of standards, the 9th WCEAM addresses the hugely important issue of what constitutes the body of knowledge in Engineering Asset Management. Topics discussed by Congress delegates are grouped into a number of tracks including strategies for investment and divestment of assets, operations and maintenance of assets, assessments of assets condition, risk and vulnerability, technologies and systems for management of asset, standards, education, training and certification. These proceedings include a sample of the wide range of topics presented during the 9th World Congress on Engineering Asset Management in Pretoria South Africa 28 – 31 October, 2014 and complements other emerging publications and standards that embrace the wide ranging issues concerning the management of engineered physical assets.

  11. Engineering Asset Management and Infrastructure Sustainability : Proceedings of the 5th World Congress on Engineering Asset Management

    CERN Document Server

    Ma, Lin; Tan, Andy; Weijnen, Margot; Lee, Jay

    2012-01-01

    Engineering Asset Management 2010 represents state-of-the art trends and developments in the emerging field of engineering asset management as presented at the Fifth World Congress on Engineering Asset Management (WCEAM). The proceedings of the WCEAM 2010 is an excellent reference for practitioners, researchers and students in the multidisciplinary field of asset management, covering topics such as: Asset condition monitoring and intelligent maintenance Asset data warehousing, data mining and fusion Asset performance and level-of-service models Design and life-cycle integrity of physical assets Education and training in asset management Engineering standards in asset management Fault diagnosis and prognostics Financial analysis methods for physical assets Human dimensions in integrated asset management Information quality management Information systems and knowledge management Intelligent sensors and devices Maintenance strategies in asset management Optimisation decisions in asset management Risk management ...

  12. Investor Flows to Asset Managers

    DEFF Research Database (Denmark)

    Christoffersen, Susan E. K.; Musto, David K.; Wermers, Russ

    2014-01-01

    Cash flows between investors and funds are both cause and effect in a complex web of economic decisions. Among the issues at stake are the prospects and fees of the funds, the efforts and risk choices by the funds' managers, the pricing and comovement of the assets they trade, the stability...... of the financial system and the real economy, and the retirement security and protection of the investors. There is an accordingly large and growing literature on flows that has concentrated on the main retail investment pool, the open-end mutual fund, and has used flows to explore many aspects of retail financial...... decision making. We survey this literature and, where relevant, describe how open-end flows compare to other investment vehicles. We also identify opportunities both for future research and for refinement of mutual fund design, in particular as suggested by the recent rethinking of retail investment pools...

  13. Road map voor technologische uitdagingen Asset Management

    NARCIS (Netherlands)

    Peelen, W.H.A.; Mookhoek, S.D.

    2013-01-01

    Omdat Asset Management steeds belangrijker wordt, heeft TNO een Road Map opgesteld waarin staat welke meet-, model- wn simulatietechnieken (MMS) in de toekomst voor goed Asset Management ontwikkeld moeten worden. Het doel is te komen tot hoogwaardige technologie voor de ondersteuning van beheer en o

  14. On the management and operation of enterprises intangible asset

    Science.gov (United States)

    Zhu, Yu; Wang, Hong

    2011-10-01

    Since entering the knowledge economy, the management of intangible assets becomes an important part of manage, this article discusses the problem of management on intangible assets, the properties of intangible assets, and the channels of management and operation on intangible assets, and stressed the important role of intangible assets in the development and innovation of the enterprise.

  15. Energy Risk Management with Carbon Assets

    OpenAIRE

    Chevallier, Julien

    2009-01-01

    This article proposes a mean-variance optimization and portfolio frontier analysis of energy risk management with carbon assets, introduced in January 2005 as part of the EU Emissions Trading Scheme. In a stylized exercise, we compute returns, standard deviations and correlations for various asset classes from April 2005 to January 2009. Our central result features an expected return of 3% with a standard deviation < 0.06 by introducing carbon assets – carbon futures and CERs- in a diversifie...

  16. 6th World Congress on Engineering Asset Management

    CERN Document Server

    Ni, Jun; Sarangapani, Jagnathan; Mathew, Joseph

    2014-01-01

    This text represents state-of-the-art trends and developments in the emerging field of engineering asset management as presented at the Sixth World Congress on Engineering Asset Management (WCEAM) held in Cincinnati, OH, USA from October 3-5, 2011 The Proceedings of the WCEAM 2011 is an excellent reference for practitioners, researchers and students in the multidisciplinary field of asset management, covering topics such as: • Asset condition monitoring and intelligent maintenance • Asset data warehousing, data mining and fusion • Asset performance and level-of-service models • Design and lifecycle integrity of physical assets • Deterioration and preservation models for assets • Education and training in asset management • Engineering standards in asset management • Fault diagnosis and prognostics • Financial analysis methods for physical assets • Human dimensions in integrated asset management • Information quality management • Information systems and knowledge management • Intellig...

  17. Asset Management for Water and Wastewater Utilities

    Science.gov (United States)

    Renewing and replacing the nation's public water infrastructure is an ongoing task. Asset management can help a utility maximize the value of its capital as well as its operations and maintenance dollars.

  18. Assessing Your Assets: Systems for Tracking and Managing IT Assets Can Save Time and Dollars

    Science.gov (United States)

    Holub, Patricia A.

    2007-01-01

    The average school district loses more than $80,000 per year because of lost or damaged IT assets, according to a QED survey cosponsored by Follett Software Company. And many districts--59 percent--still use manual systems to track assets. Enter asset management systems. Software for managing assets, when implemented properly, can save time,…

  19. The Theoretical Underpinnings of Customer Asset Management

    NARCIS (Netherlands)

    R.N. Bolton; K.N. Lemo; P.C. Verhoef (Peter)

    2002-01-01

    textabstractMost research in customer asset management has focused on specific aspects of the value of the customer to the company. The purpose of this article is to propose an integrated framework ? called CUSAMS -- that enables service organizations to comprehensively assess the value of their "cu

  20. Asset Management: A Maintenance Engineers View

    NARCIS (Netherlands)

    Dongen, van L.A.M.

    2015-01-01

    In the past, assets were designed in large construction teams but companies in recent decades focus more and more on their core activities. The management of capital goods is being organized in the (supply) chain of owners, users, manufacturers, research institutes, IT, service providers and so on.

  1. Ontology modeling in physical asset integrity management

    CERN Document Server

    Yacout, Soumaya

    2015-01-01

    This book presents cutting-edge applications of, and up-to-date research on, ontology engineering techniques in the physical asset integrity domain. Though a survey of state-of-the-art theory and methods on ontology engineering, the authors emphasize essential topics including data integration modeling, knowledge representation, and semantic interpretation. The book also reflects novel topics dealing with the advanced problems of physical asset integrity applications such as heterogeneity, data inconsistency, and interoperability existing in design and utilization. With a distinctive focus on applications relevant in heavy industry, Ontology Modeling in Physical Asset Integrity Management is ideal for practicing industrial and mechanical engineers working in the field, as well as researchers and graduate concerned with ontology engineering in physical systems life cycles. This book also: Introduces practicing engineers, research scientists, and graduate students to ontology engineering as a modeling techniqu...

  2. Data issues for practical asset management

    Energy Technology Data Exchange (ETDEWEB)

    Bergman, W.; Meehan, J. [PowerNex Associates Inc., Toronto, ON (Canada)

    2007-07-01

    This paper presented opportunities for improvement of an electric utility's asset management processes, with particular reference to transmission utilities. The objective was to offer support for future maintenance and reinvestment decisions for assets such as disconnect switches and protection systems. Several recommendations were presented to help utilities quantify the state of assets and the risk to transmission system performance. Issues dealing with data gathering and condition assessment were considered. The basic approach to asset management decisions for disconnect switches and protection systems included a best practice survey; an infrared survey; a review of criticality criteria; maintenance practices; and, the possibility of refurbishment. It was noted that although there is minimal information on the performance or condition of switches, much is known about switch deficiencies. Therefore, data can be gathered to identify poor designs and substantiate changes to switch specifications and maintenance practices. Performance is the key driver for protection equipment. As such, a complete analysis of each protection operation is needed in order to understand the actual protection reliability and success. 1 tab., 1 fig.

  3. 24 CFR 990.290 - Compliance with asset management requirements.

    Science.gov (United States)

    2010-04-01

    ... asset management requirements. (a) A PHA is considered in compliance with asset management requirements... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Compliance with asset management requirements. 990.290 Section 990.290 Housing and Urban Development Regulations Relating to Housing and...

  4. Assets and Liabilities Management – Concept and Optimal Organization

    OpenAIRE

    Ciobotea Adina; Oaca Sorina Cristina

    2011-01-01

    Asset-liability management (ALM) is a term whose meaning has evolved. It is used in slightly different ways in different contexts. ALM was pioneered by financial institutions, but corporations now also apply ALM techniques. In banking, asset and liability management is the practice of managing risks that arise due to mismatches between the assets and liabilities (debts and assets) of the bank. This can also be seen in insurance. Banks face several risks such as the liquidity risk, interest ra...

  5. STRATEGIC OUTLINES: BETWEEN VALUE AND DIGITAL ASSETS MANAGEMENT

    OpenAIRE

    Delia Babeanu; Alexandru Adrian Gavrila; Valerica Mares

    2009-01-01

    Enterprise content management leverages digital asset management to supportbusiness channel diversity. Business asset management technology is targeted to products and finalservices. By capturing photos, videos, logos and other creative assets in a central repository itbecomes possible to control how, when and by whom these assets are used.The ability to locate different images enhances collaboration inside and outside the organization.To provide full value, the system links to technologies t...

  6. HIGHER LEVEL OF INTELLECTUAL ASSET MANAGEMENT

    Directory of Open Access Journals (Sweden)

    ROMANESC MARCEL LAURENTIU

    2014-05-01

    Full Text Available Creation and dissemination of knowledge is to be found in his wish of activity of any university. The challenge is to achieve in the best way on the use of these knowledge as an asset that can provide maximum value economy, society and university in itself. Most university are aware of how to market the results obtained through personal research carried out by his own personal. Therefore the management of universities realized that there is a need that they will be able to create an overall strategy for managing intellectual property, in accordance with their mission. This study is aimed at identifying strategies oriented to optimize benefits of assets intellectual property created by staff and students a university. This study will help generate the best strategies for intellectual property approaches, every institution in benefit of all (economy, society or any education institution.

  7. IMPLEMENTATION OF ASSET MANAGEMENT IN ROAD ADMINISTRATION OF SLOVAK REPUBLIC

    Directory of Open Access Journals (Sweden)

    Ľubomír Pepucha

    2014-03-01

    Full Text Available The article presents basic principles and solutions for the application of Asset Management as part of road administration in Slovakia. It deals with application of Assets management methods and best practices of global trends in road maintenance, repair and rehabilitation strategies. An effective public Asset Management combines principles and strategies of asset management used in private sector with sound practices and methods proven to be applicable by public road administrator and his digital information systems. The under-funding of road management leads to development of tools and methods, which enable us to define criteria for establishing priorities for investments into road assets.

  8. Asset management in theory and practice.

    Science.gov (United States)

    Mace, J D

    1998-01-01

    Managing capital-intensive imaging environments continues to be a challenge for nearly all administrators. Asset management, the strategic management of equipment inventory, must include planning, assessment, procurement, utilization review, maintenance, repair and disposal of equipment to reduce costs and improve efficiency. It must involve some shared risk between the facility and the provider, whether an original equipment manufacturer (OEM) or independent service organization (ISO). An absence of risk in the arrangement implies the provider is offering service management or consulting. A case study reports on three hospitals in the OhioHealth system. Their immediate goal, as they began to investigate asset management: cut costs immediately. A cross-functional team from the three hospitals began its investigation of various options, including working with ISOs, OEMs and development of inhouse clinical engineering. After developing a process to evaluate vendors, the team was able to score each against their cost-reduction potential, quality and implementation skills. The team narrowed its selection quickly to two multivendor service providers. An initial contract guaranteed savings of 20 percent of the annual budget, with a projected two to five percent additional savings. OEM relationships were moved to a time-and-materials basis, and ISOs were used in selected areas. In addition, the internal inhouse clinical engineering services group was moved into a "first call" approach in some areas. That expanded role resulted in savings and improved response time. The process, although not without its problems, was viewed favorably overall.

  9. Management of Waqf Assets in Malaysia

    Directory of Open Access Journals (Sweden)

    Zunaidah Ab Hasan

    2015-12-01

    Full Text Available Waqf is one of the main mechanism in providing support for the development to all levels of the ummah more so for the underprivileged. Waqf institutions in Malaysia are under the jurisdiction of the 14 states rather than the Federal government. This paper reviews the development of waqf in Melaka, one of the states in Malaysia. It discusses a brief historical background, function and legal aspects of waqf matters. A brief information on the structure and administration of waqf in Melaka, Baitulmal is responsible for the sake of administering and managing such waqf assets in Melaka is also presented. This study is also concerned with examining of the current situation of development waqf asset; which is known as waqf saham in Melaka through the record by Majlis Agama Islam Melaka (MAIM. Yet, it is undeniably true that some challenges and impediments pertaining to the issues of developing waqf assets; inter alia, lack of fund and expertise, poor documentation and the record value of waqf property and others.

  10. Spectral decomposition of optimal asset-liability management

    NARCIS (Netherlands)

    Decamps, M.; de Schepper, A.; Goovaerts, M.

    2009-01-01

    This paper concerns optimal asset-liability management when the assets and the liabilities are modeled by means of correlated geometric Brownian motions as suggested in Gerber and Shiu [2003. Geometric Brownian motion models for assets and liabilities: from pension funding to optimal dividends. Nort

  11. A technologically-driven asset management approach to managing physical assets: a literature review and research agenda for 'smart' asset management

    Directory of Open Access Journals (Sweden)

    Nel, Charles Benjamin Hirschowitz

    2016-12-01

    Full Text Available The concept of ‘smart’ is increasingly used in the commercial environment, and relates to a perception of technological intelligence. The concept of ‘Internet of Things’ (IoT has also become a reality that makes a different approach to managing physical assets necessary. With this technological intelligence come vast quantities of asset data and the analysis thereof, which has proven to add value to asset management. To capitalise on and expand this value creation, smart asset management (SAM came into being by incorporating proven methodologies and applying these in real-time management structures. This article offers a review of the existing literature, and aims to create industry awareness about the business potential of incorporating SAM into automated asset environments for strategic management decision-making.

  12. Prognostic Health Management of DoD Assets

    Science.gov (United States)

    2015-06-01

    Feb-2012 12-Feb-2015 Approved for Public Release; Distribution Unlimited Final Report: Prognostic Health Management of DoD Assets The views, opinions...in non peer-reviewed journals: Final Report: Prognostic Health Management of DoD Assets Report Title This proposed research will synergistically...Final Report AMSRD-ARL-RO-SI Proposal Number: 60562-EG-REP PROGNOSTIC HEALTH MANAGEMENT OF DOD ASSETS Mannur J. Sundaresan, PI

  13. Condition Assessment Aspects of an Asset Management Program

    Science.gov (United States)

    2008-01-01

    guidance to agencies for improved agency accountability and performance through the application of defined asset management business procedures. The...for Improved Asset Management . http://www.whitehouse.gov/omb/financial/ fia /frpc_guidance.pdf Federal Highway Administration (FHWA). 1995. Recording...ER D C/ CE R L SR -0 8 -1 Navigation Systems Program Condition Assessment Aspects of an Asset Management Program Stuart D. Foltz and

  14. Agility in asset management, or: how to be flexible with assets designed for stability

    NARCIS (Netherlands)

    Ruitenburg, R.J.; Braaksma, A.J.J.; Dongen, van L.A.M.

    2016-01-01

    Agility is increasingly important in manufacturing. However, thus far little attention has been paid to the agility of the physical assets used in production, which are typically designed for decades of operation in a stable context. This paper investigates the topic of agile Asset Management using

  15. Managing Risks in Electrical Infrastructure Assets from a Strategic Perspective

    NARCIS (Netherlands)

    Zhuang, Q.

    2015-01-01

    Should risks always be quantified before being managed? The answer is “yes” in the opinion of most asset managers in today’s electricity transmission and distribution companies, but “no” in modern theories of risk management. When the risks refer to reliability hazards of high-voltage assets, the

  16. A PERFORMANCE MANAGEMENT MODEL FOR PHYSICAL ASSET MANAGEMENT

    Directory of Open Access Journals (Sweden)

    J.L. Jooste

    2012-01-01

    Full Text Available

    ENGLISH ABSTRACT: There has been an emphasis shift from maintenance management towards asset management, where the focus is on reliable and operational equipment and on effective assets at optimum life-cycle costs. A challenge in the manufacturing industry is to develop an asset performance management model that is integrated with business processes and strategies. The authors developed the APM2 model to satisfy that requirement. The model has a generic reference structure and is supported by operational protocols to assist in operations management. It facilitates performance measurement, business integration and continuous improvement, whilst exposing industry to the latest developments in asset performance management.

    AFRIKAANSE OPSOMMING: Daar is ‘n klemverskuiwing vanaf onderhoudsbestuur na batebestuur, waar daar gefokus word op betroubare en operasionele toerusting, asook effektiewe bates teen optimum lewensikluskoste. ‘n Uitdaging in die vervaardigingsindustrie is die ontwikkeling van ‘n prestasiemodel vir bates, wat geïntegreer is met besigheidsprosesse en –strategieë. Die outeurs het die APM2 model ontwikkel om in hierdie behoefte te voorsien. Die model het ‘n generiese verwysingsstruktuur, wat ondersteun word deur operasionele instruksies wat operasionele bestuur bevorder. Dit fasiliteer prestasiebestuur, besigheidsintegrasie en voortdurende verbetering, terwyl dit die industrie ook blootstel aan die nuutste ontwikkelinge in prestasiebestuur van bates.

  17. Implementation of Total Asset Management at the University of Tasmania.

    Science.gov (United States)

    Smith, Matt

    2002-01-01

    Describes the implementation of total asset management (TAM) at the University of Tasmania to better link physical resources management with the university's strategic planning. Discusses TAM's principles, objectives, and future direction. (EV)

  18. BIM: enabling sustainability and asset management through knowledge management.

    Science.gov (United States)

    Kivits, Robbert Anton; Furneaux, Craig

    2013-11-10

    Building Information Modeling (BIM) is the use of virtual building information models to develop building design solutions and design documentation and to analyse construction processes. Recent advances in IT have enabled advanced knowledge management, which in turn facilitates sustainability and improves asset management in the civil construction industry. There are several important qualifiers and some disadvantages of the current suite of technologies. This paper outlines the benefits, enablers, and barriers associated with BIM and makes suggestions about how these issues may be addressed. The paper highlights the advantages of BIM, particularly the increased utility and speed, enhanced fault finding in all construction phases, and enhanced collaborations and visualisation of data. The paper additionally identifies a range of issues concerning the implementation of BIM as follows: IP, liability, risks, and contracts and the authenticity of users. Implementing BIM requires investment in new technology, skills training, and development of new ways of collaboration and Trade Practices concerns. However, when these challenges are overcome, BIM as a new information technology promises a new level of collaborative engineering knowledge management, designed to facilitate sustainability and asset management issues in design, construction, asset management practices, and eventually decommissioning for the civil engineering industry.

  19. BIM: Enabling Sustainability and Asset Management through Knowledge Management

    Directory of Open Access Journals (Sweden)

    Robbert Anton Kivits

    2013-01-01

    Full Text Available Building Information Modeling (BIM is the use of virtual building information models to develop building design solutions and design documentation and to analyse construction processes. Recent advances in IT have enabled advanced knowledge management, which in turn facilitates sustainability and improves asset management in the civil construction industry. There are several important qualifiers and some disadvantages of the current suite of technologies. This paper outlines the benefits, enablers, and barriers associated with BIM and makes suggestions about how these issues may be addressed. The paper highlights the advantages of BIM, particularly the increased utility and speed, enhanced fault finding in all construction phases, and enhanced collaborations and visualisation of data. The paper additionally identifies a range of issues concerning the implementation of BIM as follows: IP, liability, risks, and contracts and the authenticity of users. Implementing BIM requires investment in new technology, skills training, and development of new ways of collaboration and Trade Practices concerns. However, when these challenges are overcome, BIM as a new information technology promises a new level of collaborative engineering knowledge management, designed to facilitate sustainability and asset management issues in design, construction, asset management practices, and eventually decommissioning for the civil engineering industry.

  20. Analytical Provision of Management of Intangible Assets

    Directory of Open Access Journals (Sweden)

    Shelest Viktoriya S.

    2013-11-01

    Full Text Available The goal of the article lies in the study of the process of conduct of economic analysis of such a complex product of the innovation and information society as objects of intellectual property, which are accepted in business accounting as intangible assets. All-absorbing integration processes in the economy and large-scale propagation of information technologies influence the capital structure. Thus, accepting intangible assets as a driving factor of competitiveness, enterprises prefer namely these assets, reducing the share of tangible assets. Taking this into account the scientists thoroughly studied the issues of economic analysis of intangible assets, since the obtained data are the main source of accounting and analytical information required for making weighted managerial decisions. At the same time, the issues of authenticity, accuracy, efficiency and transparency of the obtained results become topical. In the process of the study the article shows information content of the accounting and analytical data due to introduction of accounting and conduct of economic analysis of intangible assets. The article considers the modern state of the methods of analysis of intangible assets based on opinions of scientists. It characterises economic and legal state of development of licence agreements in Ukraine. It justifies economic expediency of use of such agreements. It forms the ways of making efficient managerial decisions on use of intangible assets in economic activity of subjects of entrepreneurship.

  1. 7th World Congress on Engineering Asset Management

    CERN Document Server

    Choi, Byeongkuen; Ma, Lin; Mathew, Joseph

    2015-01-01

    These proceedings comprise 60 refereed papers of the Seventh World Congress on Engineering Asset Management (WCEAM) that was held in Deajeon City, Korea from 8-9 October 2012. The material is a compilation of state-of-the-art papers in the field covering a comprehensive range of subjects that are equally relevant to business managers and engineering professionals alike. Proceedings of the 7th World Congress on Engineering Asset Management (WCEAM 2012): Towards Integration and Interoperability in EAM covers a wide range of topics in the discipline of engineering asset management, including: ·         strategic asset management ·         condition monitoring and diagnostics ·         integrated intelligent maintenance ·         sensors and devices ·         information quality & management; ·         sustainability in asset management ·         asset performance and knowledge management ·         data mining and AI techniques in asset m...

  2. [Appliancation of logistics in resources management of medical asset].

    Science.gov (United States)

    Miroshnichenko, Iu V; Goriachev, A B; Bunin, S A

    2011-06-01

    The usage of basic regulations of logistics in practical activity for providing joints and military units with medical asset is theoretically justified. The role of logistics in organizing, building and functioning of military (armed forces) medical supply system is found out. The methods of solving urgent problems of improvement the resources management of medical asset on the basis of logistics are presented.

  3. ASSESSMENT OF BANKING ASSETS ON FINANCIAL RISK MANAGEMENT - ALBANIAN CASE

    Directory of Open Access Journals (Sweden)

    ADRIATIK KOTORRI

    2014-02-01

    Full Text Available Recognizing the asset value dynamics volatility of the financial institutions and the importance of its recognition both for financial reporting purposes and risk management effect, this paper aims to provide a practical model for the assets and financial institutions evaluation especially banks. It also aims to present a model to measure the value of banking assets for the purposes of risk management as an opportunity to identify in an early moment the banking risks. The paper develops the bank assets assessment forms and the basis of mathematical modeling of this assessment in general. He identifies also the evaluation factors as for example time to maturity, interest rate market for the assets (YTM, the interest rate agreed, the early repayment of the loan, interest ceilings and floors, off-balance sheet treatment, etc..

  4. Asset Liability Management of Conventional and Islamic Banks in Malaysia

    Directory of Open Access Journals (Sweden)

    Yee Loon Mun

    2016-12-01

    Full Text Available The objective of the paper is to investigate the effect of asset liability management on the financial performance of 6 conventional and 6 Islamic banks in Malaysia during the period of 2010 to 2013. The variables used in the study are capital adequacy, asset quality, management efficiency, earnings quality, liquidity, size of bank and degree of risk aversion in relation to asset liability management to examine the return on equity (ROE, which is the measure of profitability of the banks. The quantitative analysis using correlation and regression analysis concluded that there is a positive relationship between asset liability management and the financial performance of the banks.DOI: 10.15408/aiq.v9i1.3334 

  5. Approaches to Improving Asset Structure Management in Commercial Banks

    OpenAIRE

    Ahsan Akbar; Minhas Akbar

    2015-01-01

    The financial crises of 2008 and afterwards the European debt crisis made it clearer that the financial and macroeconomic conditions can change quickly. For that reason ensuring asset quality and profitability in response to the changing environment remains an important concern. This study considers the key problems in asset structure management and discusses several techniques outlined by managers and academicians to tackle these problems. The important problems of banks are the need to dyna...

  6. Approaches to Improving Asset Structure Management in Commercial Banks

    Directory of Open Access Journals (Sweden)

    Ahsan Akbar

    2015-04-01

    Full Text Available The financial crises of 2008 and afterwards the European debt crisis made it clearer that the financial and macroeconomic conditions can change quickly. For that reason ensuring asset quality and profitability in response to the changing environment remains an important concern. This study considers the key problems in asset structure management and discusses several techniques outlined by managers and academicians to tackle these problems. The important problems of banks are the need to dynamically boost asset and liability structure, to make sure profitability of operations and to curtail risks. This can be done by jointly structuring asset and liability portfolios, using the gap technique for management of interest rate risk and increasing the range of profitable business operations. However these techniques should be coupled with efficient and sophisticated analysis of financial and economic indicators.

  7. Asset management: increasing the efficiency of network services; Asset Management: Effizienzsteigerung von Netz-Betriebsprozessen. Ohne Qualitaetseinschraenkung Anlagenrendite sichern

    Energy Technology Data Exchange (ETDEWEB)

    Dijk, R. van; Zwart, T. de [Kema T und D Consulting, Arnheim (Netherlands); Koenig, S. [Business Development Germany, Kema Consulting, Bonn (Germany)

    2003-02-10

    The author discuss the asset management aspects from a strategic modeling perspective, relating to improving network performance as well as services in a competitive power trading environment. It is shown how to establish and optimise a balance of costs, performance and risks. (orig./CB) [German] Die Verfasser beschreiben das Asset Management aus strategischer Perspektive in Bezug auf die Betriebsprozesse eines Netzbetreibers. Sie zeigen, wie die praktische Optimierung des Gleichgewichts zwischen Kosten, Performance und Risiken einfach und zweckmaessig konkretisiert werden kann. (orig.)

  8. Operations Research Approaches to Asset Management in Freight Rail

    DEFF Research Database (Denmark)

    Gorman, Michael F.; Harrod, Steven

    2011-01-01

    This article describes operations research methodologies as they apply to asset management in freight rail. We describe state-of-the-art methods for locomotive, crew, railcar, line and yard planning and management. We conclude with emerging areas of research in rail.......This article describes operations research methodologies as they apply to asset management in freight rail. We describe state-of-the-art methods for locomotive, crew, railcar, line and yard planning and management. We conclude with emerging areas of research in rail....

  9. 8th World Congress on Engineering Asset Management & the 3rd International Conference on Utility Management & Safety

    CERN Document Server

    Mathew, Joseph; Wong, King; Lam, Rocky; Ko, CN; WCEAM 2013; ICUMAS; Engineering asset management : systems, professional practices and certification

    2015-01-01

    This proceedings represents state-of-the-art trends and developments in the emerging field of engineering asset management as presented at the Eight World Congress on Engineering Asset Management (WCEAM). The Proceedings of the WCEAM 2013 is an excellent reference for practitioners, researchers and students in the multidisciplinary field of asset management, covering topics such as: Asset condition monitoring and intelligent maintenance, 2.  Asset data warehousing, data mining and fusion, 3. Asset performance and level-of-service models, 4. Design and life-cycle integrity of physical assets, 5. Deterioration and preservation models for assets, 6. Education and training in asset management, 7. Engineering standards in asset management, 8. Fault diagnosis and prognostics, 9. Financial analysis methods for physical assets, 10. Human dimensions in integrated asset management, 11. Information quality management, 12. Information systems and knowledge management, 13. Intelligent sensors and devices, 14. Maintenance...

  10. Optimizing the Banking Activity Using Assets & Liabilities Management

    Directory of Open Access Journals (Sweden)

    Vasile Dedu

    2008-10-01

    Full Text Available In the actual study, starting from the international experience, we revealed the role that should be taken by the Assets and Liabilities Committee (ALCO within the Romanian commercial banks. ALCO became one of the tools used by the executive management of the banks to take decisions regarding the future policy of assets and liabilities management, relying on the synthetic information prepared by well trained technicians but without voting right (usually middle management staff. We consider that the implementation of an assets and liabilities management strategy cannot be done without an appropriate corporate governance structure, even though the bank is having highly specialized staff. Models of some western banking institutions may be considered as benchmarks by the Romanian banks.

  11. 10th World Congress on Engineering Asset Management

    CERN Document Server

    Kortelainen, Helena; Aaltonen, Jussi; Uusitalo, Teuvo; Komonen, Kari; Mathew, Joseph; Laitinen, Jouko

    2016-01-01

    This book comprises refereed papers from the 10th World Congress on Engineering Asset Management (WCEAM 2015), held in Tampere, Finland in September 2015. These proceedings include a compilation of state-of-the-art papers covering a comprehensive range of subjects equally relevant to business managers and engineering professionals alike. With a focus on various aspects of engineering asset management ranging from strategic level issues to detail-level machine health issues, these papers address both industry and public sector concerns and issues, as well as advanced academic research. Proceedings of the WCEAM 2015 is an excellent reference and resource for asset management practitioners, researchers and academics, as well as undergraduate and postgraduate students at tertiary institutions or in the industry.

  12. Key determinants of managing the marketing asset of global companies

    Directory of Open Access Journals (Sweden)

    Tatyana Tsygankova

    2016-12-01

    Full Text Available As a result of organization and summarization of key concepts of evolution of the marketing tools of global companies, the authors determined the role of the marketing assets in the system of modern marketing management (as a dialectically higher stage of development of the analyzed tools, which will allow overcoming the antagonistic contradiction of “P- and C-vectors” of their development. The article identified the optimal set of key elements of the system of marketing assets, which are the brand, customer loyalty, reputation, network cooperation, marketing strategy, internal marketing, marketing information system and marketing innovation. Due to correlation and regression analysis of the impact of each system elements on performance of global companies, the model of the "marketing asset octagon" was built as an integrative management tool. Also, as a result of construction of the said model, the authors identified the most profitable marketing assets, return on investment and development of competencies in the field of efficient management will bring the highest profit to the company. On the basis of summarizing the regional and branch features of managing the disparate elements of the marketing assets of global companies, the key regional and sectoral priorities of formation, development and improvement of existing concepts of the international marketing management were identified, particularly in terms of building an author’s integrative octagon model.

  13. Integrated Space Asset Management Database and Modeling

    Science.gov (United States)

    Gagliano, L.; MacLeod, T.; Mason, S.; Percy, T.; Prescott, J.

    The Space Asset Management Database (SAM-D) was implemented in order to effectively track known objects in space by ingesting information from a variety of databases and performing calculations to determine the expected position of the object at a specified time. While SAM-D performs this task very well, it is limited by technology and is not available outside of the local user base. Modeling and simulation can be powerful tools to exploit the information contained in SAM-D. However, the current system does not allow proper integration options for combining the data with both legacy and new M&S tools. A more capable data management infrastructure would extend SAM-D to support the larger data sets to be generated by the COI. A service-oriented architecture model will allow it to easily expand to incorporate new capabilities, including advanced analytics, M&S tools, fusion techniques and user interface for visualizations. Based on a web-centric approach, the entire COI will be able to access the data and related analytics. In addition, tight control of information sharing policy will increase confidence in the system, which would encourage industry partners to provide commercial data. SIMON is a Government off the Shelf information sharing platform in use throughout DoD and DHS information sharing and situation awareness communities. SIMON providing fine grained control to data owners allowing them to determine exactly how and when their data is shared. SIMON supports a micro-service approach to system development, meaning M&S and analytic services can be easily built or adapted. It is uniquely positioned to fill this need as an information-sharing platform with a proven track record of successful situational awareness system deployments. Combined with the integration of new and legacy M&S tools, a SIMON-based architecture will provide a robust SA environment for the NASA SA COI that can be extended and expanded indefinitely. First Results of Coherent Uplink from a

  14. Managing Pressure Vessel Equipment as a Capital Asset.

    Science.gov (United States)

    Robinson, Glenn; Trombley, Robert; Shultes, Kenneth

    1999-01-01

    Argues the importance of treating facility pressure equipment as capital assets and discusses three steps in their management process. The following steps are discussed: understanding the condition of all major equipment; altering maintenance practices and procedures; and developing a long-term equipment strategy such as increased monitoring,…

  15. 76 FR 47296 - Transit Asset Management (TAM) Pilot Program Funds

    Science.gov (United States)

    2011-08-04

    ... agencies. Transit Asset Management Selections State Recipient Allocation CA Peninsula Corridor Joint Powers... and Metropolitan Offices Mary E. Mello, Regional Robert C. Patrick, Regional Administrator, Region 1--Boston, Administrator, Region 6--Ft. Kendall Square, 55 Broadway, Suite Worth, 819 Taylor Street,...

  16. Essays on Market Microstructure, Behavioral Finance, and Asset Management

    Science.gov (United States)

    Jochec, Marek

    2009-01-01

    This is a study on various aspects of market microstructure, behavioral finance and asset management. In the first chapter we put the PIN variable (Probability of Information-based trading) to test. The PIN variable has been used extensively in the microstructure literature despite the fact that its construction is based on rather strong…

  17. Choosing a Digital Asset Management System That's Right for You

    Science.gov (United States)

    Kaplan, Deborah

    2009-01-01

    Planning is necessary in selecting the appropriate digital asset management system for your institution. Key issues one should consider in planning: the objects to be stored, where they come from, and how they will be accessed; the end users; and the needed staffing levels for system maintenance. During the development of the system requirements,…

  18. 75 FR 70966 - Transit Asset Management (TAM) Pilot Program

    Science.gov (United States)

    2010-11-19

    ... inventories and improve the level of asset management in the public transportation industry as a whole, FTA is... evaluations. Proposers will be required to assist FTA in reporting the TAM pilot program's progress to... available commercial product if new. 5. Any proposed software system must explicitly state what data...

  19. A decision support model to determine the critical success factors of asset management services

    Directory of Open Access Journals (Sweden)

    Jooste, Johannes Lodewyk

    2015-05-01

    Full Text Available Business-to-business services relating to physical asset management play an increasingly important role in industry. This is in the context of the current pressures that organisations experience in realising optimal value from their assets. Complying with asset management standards such as ISO 55000 contributes towards the importance of these services. This paper summarises the findings from a study identifying the critical success factors for asset management services, and presents a decision support model that provides the asset management community with access to these factors for decision-making and for improving asset management services.

  20. Asset management for infrastructure systems energy and water

    CERN Document Server

    Balzer, Gerd

    2015-01-01

    The book offers a broad overview of asset management processes for different utilities, with a special emphasis on energy and water. It provides readers with important practical considerations concerning the development of new competitive structures and procedures for guaranteeing a sufficient supply of energy and water in a regulated environment, using clearly defined technical and economic cornerstones. On the one hand asset owners expect suitable interests from their investment and business growth; on the other hand regulators focus more on a reliable and cost-effective customer supply. Thi

  1. The economics of nature : managing biological assets

    NARCIS (Netherlands)

    Kooten, van G.C.; Bulte, E.H.

    2000-01-01

    The Economics of Nature Management takes a portfolio management perspective on the worldwide deterioration of the natural environment. For many emerging countries, nature conservation boils down to the purely economic decision of "investing" limited funds in nature potentially at the expense of inve

  2. Sustainable construction building performance simulation and asset and maintenance management

    CERN Document Server

    2016-01-01

    This book presents a collection of recent research works that highlight best practice solutions, case studies and practical advice on the implementation of sustainable construction techniques. It includes a set of new developments in the field of building performance simulation, building sustainability assessment, sustainable management, asset and maintenance management and service-life prediction. Accordingly, the book will appeal to a broad readership of professionals, scientists, students, practitioners, lecturers and other interested parties.

  3. Uranium Management - Preservation of a National Asset

    Energy Technology Data Exchange (ETDEWEB)

    Jackson, J. D.; Stroud, J. C.

    2002-02-27

    The Uranium Management Group (UMG) was established at the Department of Energy's (DOE's) Oak Ridge Operations in 1999 as a mechanism to expedite the de-inventory of surplus uranium from the Fernald Environmental Management Project site. This successful initial venture has broadened into providing uranium material de-inventory and consolidation support to the Hanford site as well as retrieving uranium materials that the Department had previously provided to universities under the loan/lease program. As of December 31, 2001, {approx} 4,300 metric tons of uranium (MTU) have been consolidated into a more cost effective interim storage location at the Portsmouth site near Piketon, OH. The UMG continues to uphold its corporate support mission by promoting the Nuclear Materials Stewardship Initiative (NMSI) and the twenty-five (25) action items of the Integrated Nuclear Materials Management Plan (1). Before additional consolidation efforts may commence to remove excess inventory from Environmental Management closure sites and universities, a Programmatic Environmental Assessment (PEA) must be completed. Two (2) noteworthy efforts currently being pursued involve the investigation of re-use opportunities for surplus uranium materials and the recovery of usable uranium from the shutdown Portsmouth cascade. In summary, the UMG is available as a DOE complex-wide technical resource to promote the responsible management of surplus uranium.

  4. Enterprise Digital Asset Management System Pilot: Lessons Learned

    Directory of Open Access Journals (Sweden)

    Yong-Mi Kim

    2007-12-01

    Full Text Available Enterprise digital asset management (DAM systems are beginning to be explored in higher education, but little information about their implementation issues is available. This article describes the University of Michigan’s investigation of managing and retrieving rich media assets in an enterprise DAM system. It includes the background of the pilot project and descriptions of its infrastructure and metadata schema. Two case studies are summarized—one in healthcare education, and one in teacher education and research. Experiences with five significant issues are summarized: privacy, intellectual ownership, digital rights management, uncataloged materials backlog, and user interface and integration with other systems.

  5. 77 FR 48514 - Water Asset Management, Inc.; Notice of Preliminary Permit Application Accepted for Filing and...

    Science.gov (United States)

    2012-08-14

    ... Federal Energy Regulatory Commission Water Asset Management, Inc.; Notice of Preliminary Permit... June 6, 2012, Water Asset Management, Inc., New York, filed an application for a preliminary permit... Winnemucca Farms West site project.\\1\\ \\1\\ Water Asset Management, Inc. Winnemucca Farms West Pump...

  6. 77 FR 48513 - Water Asset Management, Inc.; Notice of Preliminary Permit Application Accepted for Filing and...

    Science.gov (United States)

    2012-08-14

    ... Energy Regulatory Commission Water Asset Management, Inc.; Notice of Preliminary Permit Application..., 2012, Water Asset Management, Inc., New York, filed an application for a preliminary permit, pursuant... Farms East site project.\\1\\ \\1\\ Water Asset Management, Inc., Winnemucca Farms East Pump Storage...

  7. 77 FR 43868 - Credit Suisse Asset Management, LLC, et al.; Notice of Application

    Science.gov (United States)

    2012-07-26

    ... COMMISSION Credit Suisse Asset Management, LLC, et al.; Notice of Application July 20, 2012. AGENCY... instruments. Applicants: Credit Suisse Asset Management, LLC (the ``Adviser''), Credit Suisse Commodity Return.... Applicants: c/o Ms. Joanne Doldo, Credit Suisse Asset Management, LLC, One Madison Avenue, New York, NY...

  8. IT Asset Management of Industrial Automation Systems

    Institute of Scientific and Technical Information of China (English)

    2005-01-01

    The installation and administration of large heterogeneous IT infrastructures, for enterprises as well industrial automation systems,are becoming more and more complex and time consuming. The growing number of interconnections between networks, the development of new intelligent IT devices, and increasingly sophisticated computer hardware and software, require in-depth knowledge of IT protocols,interfaces, and standards to manage such infrastructures. The exponential growth of the World Wide Web and new IT technologies enable further integration of software and hardware systems across company boundaries.

  9. A Strategic Assessment of Infrastructure Asset-Management Modeling

    Science.gov (United States)

    2013-12-01

    facilities and infrastructure assets, ranging from dormitories to aircraft hangars to warehouses.27 This infra- structure, which supports a myriad of...College and University Business Officers, Managing the Facili- ties Portfolio (Washington, DC: National Academy Press, 1995), 12–16. 49. Maunsell Project...Force, 2011), 2. Lt Col William E. Sitzabee, PhD, PE, USAF Lieutenant Colonel Sitzabee (BSCE, Norwich University ; MS, Air Force Institute of

  10. A path integral approach to asset-liability management

    Science.gov (United States)

    Decamps, Marc; De Schepper, Ann; Goovaerts, Marc

    2006-05-01

    Functional integrals constitute a powerful tool in the investigation of financial models. In the recent econophysics literature, this technique was successfully used for the pricing of a number of derivative securities. In the present contribution, we introduce this approach to the field of asset-liability management. We work with a representation of cash flows by means of a two-dimensional delta-function perturbation, in the case of a Brownian model and a geometric Brownian model. We derive closed-form solutions for a finite horizon ALM policy. The results are numerically and graphically illustrated.

  11. Positioning the Learning Asset Portfolio as a Key Component in an Organization's Enterprise Risk Management Strategy

    Science.gov (United States)

    McAliney, Peter J.

    2009-01-01

    This article presents a process for valuing a portfolio of learning assets used by line executives across industries to value traditional business assets. Embedded within the context of enterprise risk management, this strategic asset allocation process is presented step by step, providing readers the operational considerations to implement this…

  12. Research and design on system of asset management based on RFID

    Science.gov (United States)

    Guan, Peng; Du, HuaiChang; Jing, Hua; Zhang, MengYue; Zhang, Meng; Xu, GuiXian

    2011-10-01

    By analyzing the problems in the current assets management, this thesis proposing RFID technology will be applied to asset management in order to improve the management level of automation and information. This paper designed the equipment identification based on 433MHz RFID tag and reader which was deeply studied on the basis of RFID tag and card reader circuits, and this paper also illustrates the system of asset management. The RS232 converts Ethernet is a innovative technology to transfer data to PC monitor software, and implement system of asset management based on WEB techniques (PHP and MySQL).

  13. Asset Management System through the design of a Jadex Agent System

    Directory of Open Access Journals (Sweden)

    Javier CARBÓ

    2016-11-01

    Full Text Available In this paper we have designed an agent system using JADEX platform in order to facilitate the asset management of an institution with several types of assets with some unknown similarities, and a high number of operators. Such environment would justify the use of a recommendation system that would provide an useful plan to be applied over an asset generated from previous maintenance operations hold over other assets. Here we provide the full design of such agent system, including the ontology, beliefs, plans, protocols and goals. This design has been implemented within GAIA: an information & asset management solution developed by Altran.

  14. Asset Management Based Distributed Generation Placement from Load Growth Viewpoint

    Directory of Open Access Journals (Sweden)

    majid ghani varzaneh

    2014-10-01

    Full Text Available In this paper, by presenting the asset management model, it is tried to investigate the importance of distributed generation (DG unit placement from radial distribution system reliability indices sensitivity viewpoint and then DG placement will be carried out. Asset management model is designed and explained to maximize the benefit of distribution companies for invested capital. As the value of distribution system reliability indices depend on customers load pattern, any change in customers load pattern causes changes in distribution system reliability indices. One of the factors that changes customers load pattern, is load growth. With considering that the system hardware characteristics are being constant, the values of reliability indices are also highly dependent on load distribution. Therefore, for assessing the current studies the level of validity and the adequacy of system in future, current load distribution and load growth in future should be studied. In this paper, with optimal placement of DG, it is tried to minimize the distribution system reliability indices sensitivity in accordance with load growth in different load patterns.

  15. The Future of Asset Management for Human Space Exploration: Supply Classification and an Integrated Database

    Science.gov (United States)

    Shull, Sarah A.; Gralla, Erica L.; deWeck, Olivier L.; Shishko, Robert

    2006-01-01

    One of the major logistical challenges in human space exploration is asset management. This paper presents observations on the practice of asset management in support of human space flight to date and discusses a functional-based supply classification and a framework for an integrated database that could be used to improve asset management and logistics for human missions to the Moon, Mars and beyond.

  16. China's Reform of State-owned Assets Management System IS Producing Notable Results

    Institute of Scientific and Technical Information of China (English)

    2004-01-01

    @@ The 16th Party Congress in November 2002 identified the reform of state-owned assets management system as a very important task of the deepened economic reform. It marked a new stage at which China promoted SOE (State-owned Enterprise) reform and development by deepening the state-owned assets management system reform. Over the past two years, the reform of state-owned assets management system has made important progress, the SOE reform has been deepened continuously,and the strategic adjustment to the layout and structure of state economy has made new steps forward. The reform of state-owned assets management system has started to produce notable results.

  17. A mechanism for the early detection and management of physical asset management strategy execution failure

    Directory of Open Access Journals (Sweden)

    Stimie, Johann

    2016-11-01

    Full Text Available The purpose of this paper is to present a mechanism that can assist physical asset management (PAM practitioners and academics with the early detection and management of PAM strategy execution failure. In the pursuit of this objective, case studies were applied to develop the theory related to this topic the methodologies involved in the development of theory through case studies was were applied. The paper commences with a brief literature review of the contemporary literature on general business strategy, strategy execution, and, more specifically, PAM strategy execution failure (PAMSEF. The physical asset management strategy execution enforcement mechanism (PAMSEEM is presented next. Validation of each one of the components of the PAMSEEM takes place within the context of an organisation that is highly dependent on physical assets (PA dependent organization. The conclusion reached is that the PAMSEEM, can indeed assist organisations with the early detection and management of PAMSEF.

  18. INTANGIBLE ASSETS – IMPORTANT RESOURCE FOR ENTERPRISE PERFORMANCE MANAGEMENT

    Directory of Open Access Journals (Sweden)

    ANDREEA PAULA DUMITRU

    2011-04-01

    Full Text Available Along time, the goal of intangible assets became very important for the activity and prosperity of business. This matter is achieved as well as more and more the companies operate in a global economy which has as main base the digital revolution and information management. The increase of the immaterial investments percent requires evaluation and recognition criteria by knowledge, intelligence and human competence. But recently, the accounting standards were about to accord negligible attention or even totally ignored the appropriate modalities of report this category of assets. The accounting, obliged to bend to economic, financial and juridical logics, in a „Taylor” modality, presents an unreal image of the company economic life and particularly of investment activity. In a competitive environment, the reliability of future economic benefits, generated by investments, depends less on their material or immaterial nature and more on the characteristics of the market they operate on. These are just a few reflections which determined us to focus our attention to this thoughtprovoking domain of immaterial investments, appreciated as a potential for the company.

  19. Asset management in the grid - catchword or lever?; Assetmanagement im Netz - Schlagwort oder Hebel?

    Energy Technology Data Exchange (ETDEWEB)

    Jendernalik, Lars; Wohlfarth, Herbert [RWE Westfalen-Weser-Ems Verteilnetz GmbH, Recklinghausen (Germany)

    2009-09-15

    Asset management today is a regular part of network operators' business activities. It is striking however to see the diversity of concepts, organisational forms and types of process with which the term is associated. The present article describes the range of activities currently subsumed under asset management and examines relevant means of influencing the network business.

  20. THEORETICAL ASPECTS OF THREE-ASSET PORTFOLIO MANAGEMENT

    OpenAIRE

    Michal ŠOLTÉS

    2012-01-01

    The paper deals with three-asset portfolio. It focuses on ordinary investor, for whom the Markowitz’s theory of selection of optimal portfolio is often too difficult to use in practise. In the paper, new formulas for calculation of the weights of the assets in three-asset portfolio optimised according to the risk measured by standard deviation are being derived. The paper also deals with comparison of optimisation of two- and three-asset portfolio. Also the formulas for calculation of weights...

  1. A path integral approach to asset-liability management

    NARCIS (Netherlands)

    Decamps, M.; de Schepper, A.; Goovaerts, M.J.

    2006-01-01

    Functional integrals constitute a powerful tool in the investigation of financial models. In the recent econophysics literature, this technique was successfully used for the pricing of a number of derivative securities. In the present contribution, we introduce this approach to the field of asset-li

  2. 77 FR 60732 - PACE Select Advisors Trust and UBS Global Asset Management (Americas) Inc.; Notice of Application

    Science.gov (United States)

    2012-10-04

    ... COMMISSION PACE Select Advisors Trust and UBS Global Asset Management (Americas) Inc.; Notice of Application... Global Asset Management (Americas) Inc. (the ``Adviser'') (collectively, ``Applicants''). Filing Dates... Global Asset Management (Americas) Inc., 1285 Avenue of the Americas, New York, NY 10019-6028....

  3. Decision-Oriented Project Ranking for Asset Management System: Rail Net Denmark

    DEFF Research Database (Denmark)

    Salling, Kim Bang; Moshøj, Claus Rehfeld; Timm, Henrik;

    2007-01-01

    The Danish rail net operator, Rail Net Denmark, has through the past years built up an Asset Management system, containing a certain percentile of all the company’s assets. This paper contains an elaborate overview on how to strengthen the system seen from a decision-support perspective. The focus...

  4. Broadening the influence of asset managers through the six principles of persuasion

    OpenAIRE

    Swart, Petrus Daniel; Vlok, P. J.; Jooste, Johannes Lodewyk

    2016-01-01

    Asset managers (AMRs) have long struggled to influence others within their organisations to support Asset Management (AM) practices. This dilemma was further highlighted with the issuance of the AM suite of standards, ISO 55000. This paper explores an alternative approach to existing influence and change management approaches. Social psychology, and more specifically Robert Cialdini’s ‘six principles of persuasion’, have benefited advertisers, lawyers, and even waiters in their respective pro...

  5. Asset Management Planning – providing the evidence to support robust and risk-based investment decisions

    Directory of Open Access Journals (Sweden)

    Mitchell Chrissy

    2016-01-01

    Full Text Available Over the last decade the UK’s joint Flood and Coastal Erosion Risk Management Research and Development programme has been developing methods to support a move to a risk-based approach to flood defence asset management. Looking to ensure investment is less ‘find and fix’ and made to those assets where the biggest risk reduction can be made for the money available. In addition, providing the capability to articulate the benefits of investing in these assets quantitatively and transparently. This paper describes how the Asset Performance Tools (APT project [1] is delivering practical methods, prototype tools and supporting guidance which, together with related initiatives such as the Environment Agency’s Creating Asset Management Capacity (CAMC strategic programme [2] and the ‘State of the Nation’ (SoN [3] supportive datasets, will enable a risk-based, ‘predict and protect’ approach to asset management. A key advance is the ability to bring in local knowledge to make national generic datasets locally relevant. The paper also highlights existing outputs that can already be used to support a more proactive approach to asset management. It will summarise the ongoing work which will further develop and fine tune performance assessment and investment decision processes within an integrated conceptual framework aligned with ISO55000, deliverable via CAMC and whose concepts can be used by all risk management authorities.

  6. Time Consistent Strategies for Mean-Variance Asset-Liability Management Problems

    Directory of Open Access Journals (Sweden)

    Hui-qiang Ma

    2013-01-01

    Full Text Available This paper studies the optimal time consistent investment strategies in multiperiod asset-liability management problems under mean-variance criterion. By applying time consistent model of Chen et al. (2013 and employing dynamic programming technique, we derive two-time consistent policies for asset-liability management problems in a market with and without a riskless asset, respectively. We show that the presence of liability does affect the optimal strategy. More specifically, liability leads a parallel shift of optimal time-consistent investment policy. Moreover, for an arbitrarily risk averse investor (under the variance criterion with liability, the time-diversification effects could be ignored in a market with a riskless asset; however, it should be considered in a market without any riskless asset.

  7. Asset Management The State of the Art in Europe from a Life Cycle Perspective

    CERN Document Server

    Herder, Paulien; Wijnia, Ype

    2012-01-01

    In the past decades asset intensive companies have witnessed a number of regulatory changes and especially industry is facing ever increasing competitiveness. To overcome these challenges different asset management methods have been developed aimed to improve the asset life cycle. Especially the design phase and operation and maintenance phase have seen a rise in tools and methods. Smarter design can lead to improved operation. Likewise, improved operation and maintenance leads to lower replacement costs and may provide the basis for better design.   This book brings together and coherently presents the current state of the art in asset management research and practice in Europe from a life cycle perspective. Each chapter  focuses on specific parts of this life cycle and explains how the methods and techniques described are connected and how they improve the asset life cycle, thus treating this important subject from a unique perspective.

  8. Can we delay the replacement of this component?-an asset management approach to the question [for electric utilities

    DEFF Research Database (Denmark)

    Østergaard, Jacob; Jensen, A. Norsk

    2001-01-01

    Asset management is emerging as a new approach on how to exploit an electric utility physical asset in the most profitable way. One of the major questions to answer by the asset management staff is when to do replacements? This is a difficult question, which require weighting of several parameter...

  9. Rule-Based Analytic Asset Management for Space Exploration Systems (RAMSES) Project

    Data.gov (United States)

    National Aeronautics and Space Administration — Payload Systems Inc. (PSI) and the Massachusetts Institute of Technology (MIT) were selected to jointly develop the Rule-based Analytic Asset Management for Space...

  10. Rule-Based Analytic Asset Management for Space Exploration Systems (RAMSES) Project

    Data.gov (United States)

    National Aeronautics and Space Administration — Currently, the state-of-the-art in space asset tracking and information management is bar-coding with relational database support. To support NASA's need for...

  11. COOPERATION WITH ASSETS MANAGEMENT COMPANIES AS THE INVESTMENT ACTIVITY OF INSURANCE COMPANIES

    OpenAIRE

    2008-01-01

    The article explores the peculiarities of investment activity of local insurance companies there is analyze of one of the option using the investment opportunities of insurance companies in the way of cooperation with assets management companies.

  12. Capital management and measuring intangible assets for public organizations, revisiting the literature

    Directory of Open Access Journals (Sweden)

    Ivan Ramirez

    2017-03-01

    Full Text Available Public administration is not alien to knowledge society or to the "new economy". Thus, it is transforming itself to these new requirements, improving its processes to meet the needs of citizens. In this context intangible assets play an important role and become a source of competitive advantage, but only if they are properly managed. Therefore, it is necessary to previously identify intangible assets. This paper revisited the literature in order to comprehend intellectual capital model reflecting different capitals which make up institutions. This study aims to propose an intellectual capital model that enables measurement and management of intangible assets in public administration, including specific issues of public entities.

  13. Business process management in sustainable property/asset management by using the TotalObserver

    Directory of Open Access Journals (Sweden)

    Milosavljević Boško B.

    2012-01-01

    Full Text Available The use of software became of great importance for successful facility and property management worldwide, because of its possibilities for generating savings in multiple areas and not just in operational areas and improving business processes. This paper displays the growing facility and property management market in Serbia and the software TotalObserver as a solution for the emerging problems for this market. Case studies and operational use of TotalObserver confirmed that significant savings can be generated by using software for asset management.

  14. A dynamic decision model for portfolio investment and assets management

    Institute of Scientific and Technical Information of China (English)

    QIAN Edward Y.; FENG Ying; HIGGISION James

    2005-01-01

    This paper addresses a dynamic portfolio investment problem. It discusses how we can dynamically choose candidate assets, achieve the possible maximum revenue and reduce the risk to the minimum level. The paper generalizes Markowitz's portfolio selection theory and Sharpe's rule for investment decision. An analytical solution is presented to show how an institutional or individual investor can combine Markowitz's portfolio selection theory, generalized Sharpe's rule and Value-at-Risk(VaR) to find candidate assets and optimal level of position sizes for investment (dis-investment). The result shows that the generalized Markowitz's portfolio selection theory and generalized Sharpe's rule improve decision making for investment.

  15. Analysis on Assets Management of University%浅析高校资产管理

    Institute of Scientific and Technical Information of China (English)

    周静

    2012-01-01

    In order to make the assets management of university more efficient and scientific, this article puts forward the corresponding reform measures and methods in aspects of improving assets management of university and maintaining the safe operation of assets, aiming at the disadvantages existing in current process of assets management of university.%为了使高校资产的管理更加高效科学,本文针对当前高校资产管理过程中存在的弊端,在建立健全高校资产管理,维护资产运行安全方面,提出了相应的改革措施和方法.

  16. Risk based bridge data collection and asset management and the role of structural health monitoring

    Science.gov (United States)

    Omenzetter, Piotr; Bush, Simon; Henning, Theunis; McCarten, Peter

    2011-04-01

    Bridges are critical to the operation and functionality of the whole road networks. It is therefore essential that specific data is collected regarding bridge asset condition and performance, as this allows proactive management of the assets and associated risks and more accurate short and long term financial planning. This paper proposes and discusses a strategy for collection of data on bridge condition and performance. Recognizing that risk management is the primary driver of asset management, the proposed strategy prioritizes bridges for levels of data collection including core, intermediate and advanced. Individual bridges are seen as parts of wider networks and bridge risk and criticality assessment emphasizes bridge failure or underperformance risk in the network context. The paper demonstrates how more reliable and detailed data can assist in managing network and bridge risks and provides a rationale for application of higher data collection levels for bridges characterized by higher risk and criticality. As the bridge risk and/or criticality increases planned and proactive integration of structural health monitoring (SHM) data into asset management is outlined. An example of bridge prioritization for data collection using several bridges taken from a national highway network is provided using an existing risk and criticality scoring methodology. The paper concludes with a discussion on the role of SHM in data collection for bridge asset management and where SHM can make the largest impacts.

  17. On-Orbit Asset Management System, September 1995. Final report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-10-10

    Declining budgets have prompted the need to decrease launch cost, increase satellite lifetime, and accomplish more with each satellite. This study evaluates an OOAMS system for its ability to lengthen lifetime of on-orbit assets, decrease the number of satellites required to perform a mission, increase responsiveness, and provide increased mission capability/tactical advantage. Lifetime analysis suggest that the larger satellite systems (NASA and military communication systems, surveillance satellites and earth observing satellites) would benefit most from a nuclear bimodal OOAMS. Evaluation of satellite constellations indicate that a modest reduction in the number of satellites could be realized using OOAMS if the thermal restart capability was at least ten. An OOAMS could improve the responsiveness (launching of new assets) using on-orbit reconstitution of assets. A top level utility assessment was done to address system cost issues relating to funding profiles, first unit cost, and break-even analysis. From mission capture and orbital lifetime criteria, the recommended minimum orbital altitude is 900 km. The on-orbit thermal restart capability should be increased from five to ten. Analysis of total impulse vs propellant consumed for selected missions suggests that total impulse be increased from 40 million to 48 million Newton-seconds.

  18. New Challenges for Asset Managers in the Danish Social Housing Sector

    DEFF Research Database (Denmark)

    Haugbølle, Kim; Engberg, Lars A.

    2004-01-01

    During the 1990s, the social housing sector in Denmark has undergone a number of changes. New trends are forcing asset managers to rethink their roles and strategies. In this changing context, asset managers have been confronted with strategic challenges on three topics: 1. New modes of tenants......’ involvement. 2. New partnerships with the building industry. 3. Moving towards a European internal market of construction products. The paper explores and analyses these three challenges by drawing on a number of case studies as well as a re-analysis of current research on management of renewal and building...... activities in the Danish social housing sector. In conclusion, the paper urges asset managers to develop an institutional readiness for change and to become their own change agents....

  19. IoT-based Asset Management System for Healthcare-related Industries

    Directory of Open Access Journals (Sweden)

    Lee Carman Ka Man

    2015-11-01

    Full Text Available The healthcare industry has been focusing efforts on optimizing inventory management procedures through the incorporation of Information and Communication Technology, in the form of tracking devices and data mining, to establish ideal inventory models. In this paper, a roadmap is developed towards a technological assessment of the Internet of Things (IoT in the healthcare industry, 2010–2020. According to the roadmap, an IoT-based healthcare asset management system (IoT-HAMS is proposed and developed based on Artificial Neural Network (ANN and Fuzzy Logic (FL, incorporating IoT technologies for asset management to optimize the supply of resources.

  20. 75 FR 1632 - Public Housing Assessment System (PHAS): Asset Management Transition Year 2 Information

    Science.gov (United States)

    2010-01-12

    ... the second year of project-based budgeting and accounting under asset management, also known as...; (2) the PHA's financial condition; (3) the PHA's management operations submitted as a self... seeking a discontinuance of a reduction of operating subsidy, i.e., a stop-loss. This provision may...

  1. New accounting rules: asset allocation and portfolio management.

    Science.gov (United States)

    Andrew, B K

    1997-01-01

    New accounting rules went into effect at the end of 1995 that are now starting to affect how medical practices must report income from equity and fixed income investments. This article explores the new accounting rules and considers the other factors that help practices determine investment strategies, including desired investment return, comfort with level of risk, appropriate time horizons, liquidity needs and legal restrictions. The author also presents an example that examines the different considerations that may affect an asset allocation decision, including endowments and operating reserve funds.

  2. Managing Guest as an Asset: a Conceptual Review in the Context of Accommodation Services

    Directory of Open Access Journals (Sweden)

    Dwi Suhartanto

    2015-10-01

    Full Text Available This article discusses the concept of a customer as an asset of business in the accommodation industry. The purpose of this article is to examine the value of guests as a firm asset and to propose a model for managing guests as an asset in the context of accommodation services. A guest is considered an asset due to its role in providing revenue to the accommodation firm. Because of this role, the accommodation guest needs to be managed appropriately. This article argues that guest service evaluation (i.e. service quality, perceived value, and guest satisfaction and service loyalty are important factors in the development of guest lifetime value. The proposed model of managing guests as an asset consists of marketing instruments, service evaluation, guest loyalty, and financial outcomes provides a comprehensive guide on how accommodation firms can manage the lifetime value of their guests. Finally, as there are limited studies examining this issue, future research should test the proposed model.

  3. Sustainable Water Infrastructure Asset Management: A Gap Analysis of Customer and Service Provider Perspectives

    Directory of Open Access Journals (Sweden)

    Sangjong Han

    2015-09-01

    Full Text Available The ultimate goal of urban water infrastructure asset management may be sustainable water supply with satisfaction for customers. In this work, we attempted to evaluate the gaps between the perspectives of customers and service providers in Korea’s water infrastructure asset management. To evaluate the customers’ perspective, a hierarchical questionnaire survey was conducted to estimate the weights of influence for six customer values and their attributes on Korean water utility management. To evaluate the service providers’ perspective, an AHP (Analytic Hierarchy Process analysis was performed to estimate the weights of influence for the customer values and their PIs (performance indicators. The gap analysis results show that customers place higher value on customer service satisfaction (emotion and information than do the service providers (managers, whereas the managers place more value on affordability than do the customers. The findings from this work imply that improving customer service is effective in satisfying the desirable water LOS (level of service for customers. Recommendations have also been provided for administrators and engineers to develop integrated decision-making systems that can reflect customer needs regarding the improvement of their water infrastructure asset management. The findings from this work may be helpful for the Korean government and water supply utilities in improving the sustainability of their water infrastructure asset management.

  4. Management of marketing activities of research companies on the basis of rating evaluation of intangible assets

    Directory of Open Access Journals (Sweden)

    O.V. Kudyrko

    2013-06-01

    Full Text Available The article considered the essence of management of marketing research companies on the basis of intangible assets ratings.Despite the quantitative growth of the research market remain actual such problem as the market niche definition, the formation of own customer network, the effective positioning on the market. There are no objections that it is impossible to win the competition relying only on the strengths of tangible assets using. Competitive of the research companies is determined by using not only productive assets and financial resources, but also intangible assets. Thus, there is a need of using special tools for competitiveness improving. In such circumstances, the development and increase of intangible assets as estimated part of research companies can be a tool for services of research companies promotion.The aim of the article. In the article is outlined the role of marketing activities management of the research companies based on ratings and creation of the ranking algorithm for research companies by the development of intangible assets. After having formed a clear idea about the role of intangible assets in the manufacturing process of research organizations can be identified areas of the efficiency of the company improving and development its strategy on the market that will provide future growth and competitiveness of research companies.The results of analysis. Research companies are interested in certain ratings of intangible assets indicators of their activities. Conducted rating score will serve as an indicator of the company's competitiveness on the market and determine the degree of intangible assets. Feature is the development level of intangible assets that will be estimated in terms of appropriate research companies` customer, which in turn will determine the positioning of the company in the potential consumers minds.Ratings using in the management of marketing activities of research companies will be named rating

  5. Model of managing pension assets of the defined contribution mandatory state pension system

    Directory of Open Access Journals (Sweden)

    Rudensky Roman A.

    2014-01-01

    Full Text Available Introduction of the defined contribution mandatory state pension system in Ukraine actualises the issue of efficient management of its pension assets. The goals of the article are development of theoretical and methodical provisions and development of the economic and mathematical model of management of pension assets of the defined contribution pension system on the basis of the fuzzy set approach. The necessity to refer to the theory of fuzzy sets when modelling this process is caused by, firstly, absence of rather complete consistent “a priori” information, secondly, uncertainty of flows of insurance contributions and pension payments and, thirdly, significant influence of the instable market environment upon investment processes. The proposed fuzzy set economic and mathematical model of the task of optimal management of pension assets of the defined contribution system is a target function of minimisation of the investment risk as the risk of insufficiency of net pension assets and system of restrictions that reflect restriction of the investment activity with pension assets of the defined contribution pension system, determined by the current pension legislation.

  6. Development of Asset Fault Signatures for Prognostic and Health Management in the Nuclear Industry

    Energy Technology Data Exchange (ETDEWEB)

    Vivek Agarwal; Nancy J. Lybeck; Randall Bickford; Richard Rusaw

    2014-06-01

    Proactive online monitoring in the nuclear industry is being explored using the Electric Power Research Institute’s Fleet-Wide Prognostic and Health Management (FW-PHM) Suite software. The FW-PHM Suite is a set of web-based diagnostic and prognostic tools and databases that serves as an integrated health monitoring architecture. The FW-PHM Suite has four main modules: Diagnostic Advisor, Asset Fault Signature (AFS) Database, Remaining Useful Life Advisor, and Remaining Useful Life Database. This paper focuses on development of asset fault signatures to assess the health status of generator step-up generators and emergency diesel generators in nuclear power plants. Asset fault signatures describe the distinctive features based on technical examinations that can be used to detect a specific fault type. At the most basic level, fault signatures are comprised of an asset type, a fault type, and a set of one or more fault features (symptoms) that are indicative of the specified fault. The AFS Database is populated with asset fault signatures via a content development exercise that is based on the results of intensive technical research and on the knowledge and experience of technical experts. The developed fault signatures capture this knowledge and implement it in a standardized approach, thereby streamlining the diagnostic and prognostic process. This will support the automation of proactive online monitoring techniques in nuclear power plants to diagnose incipient faults, perform proactive maintenance, and estimate the remaining useful life of assets.

  7. Managerial Stress Management as an Asset in People Management Being a Marketing Strategy Element

    Directory of Open Access Journals (Sweden)

    Branislav Radnović

    2013-07-01

    Full Text Available Any service organization operating under turbulent market conditions must have a successful marketing strategy. A successful marketing strategy implies proper management of all elements within a marketing mix: service package, price, distribution channels, promotion, service process, service ambience and people. People, i.e. primarily the employed within an organization are one of the elements that must be appropriately considered when drawing up and implementing a marketing strategy. Proper personnel management must nowadays include good management of managerial stress. Adequate managerial stress management is preconditioned by successful identification of sources of managerial stress. The aim of this paper is to present the importance of proper and timely identification of sources of managerial stress. The paper demonstrates the carried out scientific research based on a method that is universal for all types of organizations, regardless of their type and activity, in order to precisely identify the sources of managerial stress and define its proper management, as an asset in people management, which is an element of marketing strategy. The research was conducted using a survey, sampling 100 employees in 13 organizations throughout Serbia. Survey results indicated that the most important sources of managerial stress are: participation in decision-making, selection process, earnings, and time and deadlines pressure. Therefore, recommendations are provided for directing identified sources of managerial stress towards successful management of people as an element of marketing strategy.

  8. Adding intelligence to mobile asset management in hospitals: the true value of RFID.

    Science.gov (United States)

    Castro, Linda; Lefebvre, Elisabeth; Lefebvre, Louis A

    2013-10-01

    RFID (Radio Frequency Identification) technology is expected to play a vital role in the healthcare arena, especially in times when cost containments are at the top of the priorities of healthcare management authorities. Medical equipment represents a significant share of yearly healthcare operational costs; hence, ensuring an effective and efficient management of such key assets is critical to promptly and reliably deliver a diversity of clinical services at the patient bedside. Empirical evidence from a phased-out RFID implementation in one European hospital demonstrates that RFID has the potential to transform asset management by improving inventory management, enhancing asset utilization, increasing staff productivity, improving care services, enhancing maintenance compliance, and increasing information visibility. Most importantly, RFID allows the emergence of intelligent asset management processes, which is, undoubtedly, the most important benefit that could be derived from the RFID system. Results show that the added intelligence can be rather basic (auto-status change) or a bit more advanced (personalized automatic triggers). More importantly, adding intelligence improves planning and decision-making processes.

  9. Asset and liability management in the developing countries : modern financial techniques - a primer

    OpenAIRE

    Masuoka, Toshiya

    1990-01-01

    The increased volatility of exchange rates, interest rates, and primary commodity prices over the past two decades has highlighted the importance for developing countries of managing these risks. Asset and liability management - a risk-management technique to systematically control price risks with market-based financial instruments - has been developed and broadly used in the industrial countries. However, its applications to developing countries have been limited. The purpose of this paper ...

  10. Implementing asset management inside infrastructure agencies: the challenge of conflicting logics

    NARCIS (Netherlands)

    Schraven, Daan Franciscus Josephus

    2015-01-01

    Asset Management (AM) implementation appears a difficult and lengthy exercise for many public infrastructure agencies, and hard to understand because of the many contexts in which these agencies are situated. The main objective of this research project is to understand the challenges in AM implement

  11. Managing intangible assets: An essay on organising contemporary organisations based upon identity, competencies and networks

    NARCIS (Netherlands)

    Schoemaker, M.J.R.; Jonker, J.

    2005-01-01

    - Purpose – To develop a concept of managing intangible assets in contemporary organisations. Insight is given into the rise of the network organisation and the importance of talent, social capital and identity in this kind of organisation. - Design/methodology/approach – This paper develops a conce

  12. 30 years of reform of China’s state-owned asset management system

    Institute of Scientific and Technical Information of China (English)

    黄速建; 金书娟

    2009-01-01

    Reform of China’s state-owned asset management system is an important component of China’s economic system reform,but also a key factor in rejuvenating the national economy.In this article,the authors analyzed the background of the reform,summarized the reform process and discussed related question on how to deepen the reform.

  13. Value focused thinking: An approach to structure company values for asset risk management

    NARCIS (Netherlands)

    Van der Lei, T.E.; Ligtvoet, A.

    2012-01-01

    For public and semi public organizations the use of risk assessment matrices is becoming a standard approach for asset management decisions. The risk matrix allows companies to assess the chance and effects of different risks with respect to proposed investment decisions. When the values in the risk

  14. Analysing outsourcing policies in an asset management context: a six-stage model

    NARCIS (Netherlands)

    Schoenmaker, R.; Verlaan, J.G.

    2013-01-01

    Asset managers of civil infrastructure are increasingly outsourcing their maintenance. Whereas maintenance is a cyclic process, decisions to outsource decisions are often project-based, and confusing the discussion on the degree of outsourcing. This paper presents a six-stage model that facilitates

  15. The Shamans of Wall Street: a real conundrum in Finance: Why systematically poor performing asset managers survive?

    Directory of Open Access Journals (Sweden)

    Francisco A. Delgado

    2012-06-01

    Full Text Available In this paper we propose a behavioral explanation for the survival of poorly performing asset managers. We argue that, in general, asset managers make use of copious amounts of correct but useless information to convince investors about their supposed superior ability to interpret the market. Their marketing skills and motivational speeches seem to be enough to maintain asset managers in business regardless of the results. We present data that show how bad a number of asset managers can be. We also show how prevalent asset managers’ underperformance is. We argue that some Wall Street professionals are able to fool almost all of their clients most of the time into believing that they add value in the services they provide while the data show that this is not true. What we cannot show with this data is whether managers actually believe they are as good as they claim they are, or are not just shamans, albeit shameless as well.

  16. Strengthening of Asset Management in Universities Using "Large Asset" Model%以大资产模式强化高等学校资产的管理

    Institute of Scientific and Technical Information of China (English)

    刘海林

    2012-01-01

    分析了高等学校资产管理存在的问题,介绍了资产生命周期管理的概念,提出了用大资产模式进行管理的理念和方法:以工作流平台和数据流平台结合为前提,以专业化、信息化和精细化管理为手段,以过程的动态监控为管理保障,实现高等学校资产管理过程中的信息畅通、数据共享、沟通及时,从而进一步提升管理水平和管理绩效.%This paper analyzed the current problems of assets management in colleges and universities, described the concept of "asset lifecycle management", proposed model of "large assets". The concept is based on the premise of workflow and data stream with the method of specialization, informatization and refinement, using dynamic monitor as management measures to strengthen management, data sharing, and timely communication so as to enhance management and performance. This paper can provide reference for asset management in colleges and universities.

  17. ASSET ALLOCATION – INSTRUMENT FOR RISK MANAGEMENT IN THE CAPITAL MARKET

    Directory of Open Access Journals (Sweden)

    Saša Stevanović

    2011-01-01

    Full Text Available This paper aims to point to one ofthe main reasons for poor performance ofindividual and institutional investors in theinvestment process. The first step that is proposedwhen investing is defining investment policy(Investment Policy Statement – IPS. Mostindividual and institutional investors in BH have noclearly defined investment policy. By respectingsimple rules that the investment process involvesthe beginner’s mistakes could have been avoided toa great extent and financial losses in investorsportfolios could have been reduced as well.Practicing concept of assets allocation, mutualfunds would preserve the value of assets undermanagement in the amount of BAM 213 million forits 417,000 shareholders. Assets allocation involvesmaking decisions about the choice betweendifferent classes of assets in the portfolio. Thisconcept explains between 80% and 90% of portfolioperformance measured by return on investment.Passivity of investment funds has led to illiquidity ofthe market, preventing the restructuring of theissuers at the Banja Luka Stock Exchange, theabsence of support for the process of incorporationand slowing down the process of creating newfinancial instruments in domestic market. Withadequate assets allocation investors manage andcontrol the portfolio risk, increase yield, introducediscipline in the investment process and become"intelligent investors."

  18. IoT-based Asset Management System for Healthcare-related Industries

    OpenAIRE

    2015-01-01

    The healthcare industry has been focusing efforts on optimizing inventory management procedures through the incorporation of Information and Communication Technology, in the form of tracking devices and data mining, to establish ideal inventory models. In this paper, a roadmap is developed towards a technological assessment of the Internet of Things (IoT) in the healthcare industry, 2010–2020. According to the roadmap, an IoT-based healthcare asset management system (IoT-HAMS) is proposed and...

  19. Broadening the influence of asset managers through the six principles of persuasion

    Directory of Open Access Journals (Sweden)

    Swart, Petrus Daniel

    2016-08-01

    Full Text Available Asset managers (AMRs have long struggled to influence others within their organisations to support Asset Management (AM practices. This dilemma was further highlighted with the issuance of the AM suite of standards, ISO 55000. This paper explores an alternative approach to existing influence and change management approaches. Social psychology, and more specifically Robert Cialdini’s ‘six principles of persuasion’, have benefited advertisers, lawyers, and even waiters in their respective professions, by helping them to influence others and induce compliance. Fortunately, AMRs can now do the same. Implementing these principles offers numerous advantages and requires small, practical, and often costless changes that can make a large difference to their ability to influence and persuade others in an ethical way.

  20. Infrastructure asset management: The valuation of complex objects

    NARCIS (Netherlands)

    Verlaan, J.G.; De Ridder, H.A.J.

    2010-01-01

    For two years now, Rijkswaterstaat, an agency of the Dutch Ministry of Transport, Public Works and Water Management, is required to have a financial administration, which is based on accrual accounting principles. This involves the use of a balance sheet and the equivalent of a profit and loss state

  1. A model for efficient management of electrical assets; Modelo para la gestion eficiente de activos electricos

    Energy Technology Data Exchange (ETDEWEB)

    Alonso Guerreiro, A.

    2008-07-01

    At the same time that energy demand grows faster than the investments in electrical installations, the older capacity is reaching the end of its useful life. The need of running all those capacity without interruptions and an efficient maintenance of its assets, are the two current key points for power generation, transmission and distribution systems. This paper tries to show the reader a model of management which makes possible an effective management of assets with a strict control cost, and which includes those key points, centred at predictive techniques, involving all the departments of the organization and which goes further on considering the maintenance like a simple reparation or substitution of broken down units. Therefore, it becomes precise a model with three basic lines: supply guarantee, quality service and competitively, in order to allow the companies to reach the current demands which characterize the power supply. (Author) 5 refs.

  2. The Difference GAP – The Main Instrument Used in the Management of Banking Assets and Liabilities

    Directory of Open Access Journals (Sweden)

    Luminita Gabriela Istrate

    2016-01-01

    Full Text Available The analysis of the difference GAP is the main instrument used to manage bank assets and liabilities, to administer the net interest from income and to protect it against interest rate risk and to manage cash flow in the short term. The information obtained from the analysis shall be used either to protect the net income from interest compared to the interest rate change by adjusting the sensitive assets / liabilities or to amend by means of the speculative operations the dimension of the difference GAP, while trying to increase the net income from interest. This is done by means of the speculative use of changes in interest rates which implies an interest rate forecast as close as possible to the market.

  3. DETECTING ASSET IMPAIRMENT EARNINGS MANAGEMENT ON IFRS CONTEXT: SOME EVIDENCE FROM GREEK LISTED COMPANIES

    Directory of Open Access Journals (Sweden)

    Ekaterini C. Laskaridou

    2014-01-01

    Full Text Available The purpose of this study is two fold: (a to bring on issues of asset impairment manipulation in the IFRS context (b to examine, any statistical inference validating impairment discretionary charges and firms’ earning experience. The Impairment Accounting Standard (IAS 36, enters new requirements for asset impairment provided to satisfying accrued loss amounts. Earning Management through the use of asset impairments within constrains of taking accounting process results to income manipulation representing (a an external demand to meet earnings forecasts (b internal demand for communicating board’ level performance. We expect to present a critical view of the earnings discretion and provide an answer on the prevailing content of asset impairment. The sample constituted of 236 firms, listed in the Greek Stock Exchange Market on the basis of impairment observations. We analyze the earnings levels for impairer companies, for 2004-2012 years. Findings suggest (a firms recording impairment charges possess lower earnings than do their counterparts not recording write downs and (b the impairment losses are likely reported as timely opportunity to taking “big bath” and increasing future earnings. However we estimate that Greek firms’ operating performance is engaged to earning adjustments on (a taxable environment and (b new accounting rules liable to income strategies."

  4. The integration of performance measurement and asset-and-liability management / John Singleton Janse van Rensburg

    OpenAIRE

    Van Rensburg, John Singleton Janse

    2008-01-01

    The financial intermediation function that a bank performs dictates the existence of a risk-reward trade-off embedded within a bank's balance sheet. The process of risk management focuses on achieving the broader organisational objectives relating to this risk-reward trade-off. Measuring the contribution of risk to profitability is pivotal in assessing the optimality of a bank's risk-reward trade-off. Conventional accounting-based performance measures such as return on assets and return on eq...

  5. A quantitative model for the asset liability management of a Pension Fund

    OpenAIRE

    Cannas, Giuseppina

    2011-01-01

    The key objective of pension plans is the delivery of retirement benefits, typically payable for life or a set period of time, to the specified group of recipients. The management of such funds entails therefore a constant monitoring of the risks exposure and a regular rebalancing of assets. This thesis is directly related to these topics and proposes a quantitative method (mainly based on stochastic optimal control theory) to determine the optimal investment policy of a pension fund’s wea...

  6. A Comparative Analysis of the Quality of Islamic and Conventional Banks’ Asset Management in Indonesia

    OpenAIRE

    Abd. Majid, M. Shabri; Musnadi, Said; Putra, Indra Yadi

    2014-01-01

    This research empirically and comparatively examines the quality of conventional and Islamic banks’ asset management in Indonesia during the period 2009-2011. Four general conventional banks [i.e., Bank Mandiri Indonesia (BMI), Bank Rakyat Indonesia (BRI), Bank Central Asia (BCA), and Bank Nasional Indonesia (BNI)] and four Islamic banks (Bank Muamalat, Bank Syariah Mandiri, Bank Syariah Mega Indonesia, and Bank Syariah BRI) were, respectively, explored. Specifically, the purpose of this stud...

  7. Analysing outsourcing policies in an asset management context: a six-stage model

    OpenAIRE

    Schoenmaker, R.; Verlaan, J.G.

    2013-01-01

    Asset managers of civil infrastructure are increasingly outsourcing their maintenance. Whereas maintenance is a cyclic process, decisions to outsource decisions are often project-based, and confusing the discussion on the degree of outsourcing. This paper presents a six-stage model that facilitates the top-down discussion for analysing the degree of outsourcing maintenance. The model is based on the cyclic nature of maintenance. The six-stage model can: (1) give clear statements about the pre...

  8. A study of how asset management and condition based maintenance can improve utilization of assets involved in the O&G industry on the NCS

    OpenAIRE

    Kallevåg, Per Hillesøy

    2015-01-01

    In the highly competitive and customer oriented oil and gas industry on the Norwegian Continental Shelf, organizations experience increasingly higher demands for efficiency and optimization of performance. The market conditions have in fact become so unforgiving that only minutes of downtime of equipment could result in substantial losses of income. Thus it can be understood that the ability to manage and operate complex offshore assets in such a way that they can deliver their functional ...

  9. 浅析医院固定资产管理%Analysis on hospital management of fixed assets

    Institute of Scientific and Technical Information of China (English)

    彭雪涛

    2013-01-01

    目的:浅析医疗机构在固定资产管理过程中出现的问题及固定资产时间性价值管理。借助货币时间性价值增强医疗机构固定资产管理理念。方法:通过分析医疗机构中固定资产易出现的问题完善其固定资产管理;凭借货币性时间价值理念管理好固定资产,同时为固定资产的效益分析奠定基础。结果:在医疗机构固定资产管理中,完善管理,利用货币性时间价值来考核固定资产成本效益。结论:通过货币性时间价值衡量固定资产的管理,使医疗机构的固定资产管理达到一个新高度。%Objective:To analyze the process of fixed assets management problems and the value of timeliness of fixed assets management. With the monetary value of timeliness, fixed assets management ideas to enhance the medical industry. Methods:through the analysis of fixed assets in medical industry is easy to appear the problem to improve the health care industry management of fixed assets, with the currency time value concept to manage the fixed assets, as well as lay the foundation of benefit analysis of fixed assets. Results: in the health care industry fixed assets management, perfect the management, use cost benefit assessment of monetary time value to fixed assets. Conclusion:through the monetary time value to measure the management of fixed assets, fixed assets management of the medical industry reached a new height.

  10. The role of enterprise asset management system in the PVO group`s business

    Energy Technology Data Exchange (ETDEWEB)

    Jaervinen, J. [RAMSE Consulting Oy, Helsinki (Finland)

    1998-12-31

    This presentation describes the role of the Enterprise Asset Management (EAM) and Enterprise Document Management (EDM) in the PVO Group`s business. The use of the functionality of the EAM (Immpower) and EDM (Documentum) is not limited only to the plant maintenance. All power plants and some other business functions and units will use the system in the future for financial management, activity based costing, purchasing, of materials, office supplies and fuel, invoice matching, project budgeting and costing, real estate management etc. The technical service concept of IT solution is also described in this presentation. The Information Management Strategy development as background to the project is also outlined together with the company information. The benefits of the common EAM system and related business process needs are also described. (orig.)

  11. Chemical Industry Corrosion Management: A Comprehensive Information System (ASSET 2). Final Report

    Energy Technology Data Exchange (ETDEWEB)

    John, Randy C. [Shell Global Solutions, Houston, TX (United States); Young, Arthur L. [Humberside Solutions, Toronto, ON (Canada); Pelton, Arthur D. [CRCT, Ecole Polytechnique de Montreal, Quebec (Canada); Thompson, William T. [Royal Military College of Canada, Kingston, ON (Canada); Wright, Ian G. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States)

    2008-10-10

    The research sponsored by this project has greatly expanded the ASSET corrosion prediction software system to produce a world-class technology to assess and predict engineering corrosion of metals and alloys corroding by exposure to hot gases. The effort included corrosion data compilation from numerous industrial sources and data generation at Shell Oak Ridge National Laboratory and several other companies for selected conditions. These data were organized into groupings representing various combinations of commercially available alloys and corrosion by various mechanisms after acceptance via a critical screening process to ensure the data were for alloys and conditions, which were adequately well defined, and of sufficient repeatability. ASSET is the largest and most capable, publicly-available technology in the field of corrosion assessment and prediction for alloys corroding by high temperature processes in chemical plants, hydrogen production, energy conversion processes, petroleum refining, power generation, fuels production and pulp/paper processes. The problems addressed by ASSET are: determination of the likely dominant corrosion mechanism based upon information available to the chemical engineers designing and/or operating various processes and prediction of engineering metal losses and lifetimes of commercial alloys used to build structural components. These assessments consider exposure conditions (metal temperatures, gas compositions and pressures), alloy compositions and exposure times. Results of the assessments are determination of the likely dominant corrosion mechanism and prediction of the loss of metal/alloy thickness as a function of time, temperature, gas composition and gas pressure. The uses of these corrosion mechanism assessments and metal loss predictions are that the degradation of processing equipment can be managed for the first time in a way which supports efforts to reduce energy consumption, ensure structural integrity of equipment

  12. On Strengthening Colleges Fixed Assets Management%加强高校固定资产管理的思考

    Institute of Scientific and Technical Information of China (English)

    彭敏

    2011-01-01

    本文阐述了加强高校固定资产管理的意义,针对日前高校资产管理中普遍存在的问题,提出了针对性的对策和措施,以期达到保护固定资产完整、提高固定资产使用效率、促进高校教育事业发展的目的。%The paper discusses the significance of strengthening colleges fixed assets management. In view of some existing problems in current fixed assets management in universities and colleges, the targeted countermeasures and solution were put forward in order to protect the integrity of fixed assets, improve efficiency of fixed assets and promote the development of higher education.

  13. Key performance indicators in plant asset management: hype, burden or real help?

    Energy Technology Data Exchange (ETDEWEB)

    Jovanovic, A. (Steinbeis Advanced Risk Technologies, Stuttgart (Germany)); Bareiss, J.M. (EnBW, Stuttgart (Germany))

    2010-05-15

    The paper tackles the increasing role and use of indicators (e.g. the key performance indicators, KPIs) in asset management in power and process plants, in particular for risk and safety management (safety performance indicators, SPIs), inspection, maintenance, emerging risks analysis and aging management. The two main aspects of the use of indicators are monitoring of performance (e.g. of a single unit) and benchmarking (e.g. among different units). The basis for the considerations presented in the paper are several international projects in the field, showing that the main issue in the field is not and cannot be just the introduction of new indicators as such. They deal with the principles of establishing indicators, establishing generally accepted indicators (goal 'globally accepted' indicators), creating of 'repositories' of indicators in industry and respective tools. The repository/tool developed in the EU project iNTeg-Risk is presented in more detail. The main proposed criteria for successful introduction are the acceptance, transparency and clear added value, e.g. when the indicators help in finding solutions for the issues where the conventional analysis, e.g. the one based on engineering models and analysis is too expensive, complex or simply unavailable. Three practical cases are briefly shown in the paper: one for the improved asset management in a refinery, one for the identification of indicators helping to deal with emerging risks (how to identify them and how to assess risks of a new technology) and one for the implementation of a complex aging management program for industrial plants. (orig.)

  14. MODEL PENGENDALIAN ASET NIRWUJUD DALAM MANAJEMEN SISTEM IRIGASI (Model of Controlling Intangible Assets in Irrigation System Management

    Directory of Open Access Journals (Sweden)

    Nugroho Tri Waskitho

    2013-03-01

    Full Text Available The research aimed at developing model of controlling intangible assets in irrigation system management. The research method consisted of two stages. The first stage was building the model of controlling intangible assets in irrigation system management using neuro-fuzzy. The model had three submodels: (i knowledge management, (ii intangible assets, and (iii performance of irrigation system. The second stage was evaluating the model in Sapon irrigation system in Kulon Progo, Yogyakarta. Data collecting was done by questionnaire and interview on nine Water Use Associations. Data analysis was done by Adaptive Neuro Fuzzy Inference System. The model had been evaluated by correlation coefficient, Mean Absolute Percentage Error and Root Mean Square Error. The research result indicated that the model of controlling intangible assets in irrigation system management could predict intangible assets and performance of irrigation system well. The model linked knowledge management, intangible assets and performance of irrigation system.  Knowledge management felt into four main components: (i learning organization, (ii principle of organization, (iii policy and strategy of organization, and (iv information and communication technology which controlling intangible assets in irrigation system. Intangible assets consisted of moral intelligence, emotional intelligence, creativity attitude, institutional culture, and farmer participation which  controlling effectiveness of irrigation system. Keywords: model, intangible assets, controlling, irrigation system, knowledge management   Tujuan penelitian adalah mengembangkan model pengendalian aset nirwujud dalam manajemen sistem irigasi. Metode penelitian terdiri dari dua tahap. Tahap pertama adalah pembangunan model pengendalian aset nirwujud dalam manajemen sistem irigasi dengan prinsip neuro-fuzzy. Model mempunyai tiga sub model yaitu manajemen pengetahuan, aset nirwujud dan kinerja sistem irigasi. Tahap kedua

  15. An exploration of the professional competencies required in engineering asset management

    Science.gov (United States)

    Bish, Adelle J.; Newton, Cameron J.; Browning, Vicky; O'Connor, Peter; Anibaldi, Renata

    2014-07-01

    Engineering asset management (EAM) is a rapidly growing and developing field. However, efforts to select and develop engineers in this area are complicated by our lack of understanding of the full range of competencies required to perform. This exploratory study sought to clarify and categorise the professional competencies required of individuals at different hierarchical levels within EAM. Data from 14 field interviews, 61 online surveys, and 10 expert panel interviews were used to develop an initial professional competency framework. Overall, nine competency clusters were identified. These clusters indicate that engineers working in this field need to be able to collaborate and influence others, complete objectives within organisational guidelines, and be able to manage themselves effectively. Limitations and potential uses of this framework in engineering education and research are discussed.

  16. 高校无形资产管理研究%Study on intangible assets management in colleges and universities

    Institute of Scientific and Technical Information of China (English)

    柯红岩

    2015-01-01

    This paper expounds on the definition and distinguishing features of intangible assets management in colleges and universities ,and points out the present situation of intangible assets management .Based on that , a number of measures should be established ,such as enhancing the intangible asset protection realization , establishing the special intangible asset surveillance department , improving and valuing the scientific quantitative method of intangible assets , and establishing and perfecting the legal protection system of intangible assets ,and improving the management level of human resources in colleges and universities ,in order to improve the development of intangible assets in colleges and universities .%阐述了高校无形资产的内涵及特点,指出国内高校无形资产管理方面存在思想意识淡漠、评估体系不确定、经营管理不完善等突出问题。针对上述问题,为加强无形资产管理,提出树立无形资产的保护意识,加强无形资产管理的工作体系建设,科学选取无形资产评估方法,健全无形资产管理制度体系等措施,以推动高校无形资产管理的科学化、规范化发展。

  17. FLUCTUATION IN PENSION FUND ASSETS PRIVATELY MANAGED UNDER THE INFLUENCE OF CERTAIN FACTORS. STATISTICAL STUDY IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Dracea Raluca

    2011-07-01

    Full Text Available On international level, the economic and financial crisis has determined a diminution of the asset value of compulsory pension funds, reflecting a reallocation of funds towards alternative or low-risk investments. The present paper indicates how the net asset value of privately managed pension funds in Romania may be affected or not by certain influence factors in direct correlation with different asset allocation strategies of pension funds. In this way, on literature review there are many studies which have analyzed the fluctuation of pension funds assets and a better reallocation of their investment in order to improve their efficiency. The experience of the value fluctuation of privately administered pension fund net assets is highly important, firstly beacause of its effects on the increase and the decrease of invested values for the insured persons’ accounts, under the circumstances of constantly maintaining their contributions and, implicitly, the results achieved through these investments. The research methodology consists in testing of five variables: currency exchange rate, credit interest rate, bank deposit interest rate, reference interest rate and value of the stock exchange market index (BET-C index, by means of the multiple linear regression method. The conclusion is that only two of these factors, namely, the currency exchange rate and the reference interest rate, influence net asset value of privately managed pension funds, the second pillar, one in direct and the other in indirect correlation. In order to neutralize the effects generated by the diminution of the net asset value of privately managed pension funds, considering a short time horizon, we shall elaborate a dynamic mix of their investments able to adapt to the fluctuations of the influence factors. Thus, new opportunities will be generated in order to achieve the efficiency of pension funds and to prevent the diminution of the value of insured individuals

  18. Application of a fully-integrated groundwater-surface water flow model in municipal asset management

    Science.gov (United States)

    Bowman, L. K.; Unger, A.; Jones, J. P.

    2014-12-01

    Access to affordable potable water is critical in the development and maintenance of urban centres. Given that water is a public good in Canada, all funds related to operation and maintenance of the drinking water and wastewater networks must come from consumers. An asset management system can be put in place by municipalities to more efficiently manage their water and wastewater distribution system to ensure proper use of these funds. The system works at the operational, tactical, and strategic levels, thus ensuring optimal scheduling of operation and maintenance activities, as well as prediction of future water demand scenarios. At the operational level, a fully integrated model is used to simulate the groundwater-surface water interaction of the Laurel Creek Watershed, of which 80% is urbanized by the City of Waterloo. Canadian municipalities typically lose 13% of their potable water through leaks in watermains and sanitary sewers, and sanitary sewers often generate substantial inflows from fractures in pipe walls. The City of Waterloo sanitary sewers carry an additional 10,000 cubic meters of water to wastewater treatment plants. Therefore, watermain and sanitary sewers present a significant impact on the groundwater-surface water interaction, as well as the affordability of the drinking water and wastewater networks as a whole. To determine areas of concern within the network, the integrated groundwater-surface water model also simulates flow through the City of Waterloo's watermain and sanitary sewer networks. The final model will be used to assess the interaction between measured losses of water from the City of Waterloo's watermain system, infiltration into the sanitary sewer system adjacent to the watermains, and the response of the groundwater system to deteriorated sanitary sewers or to pipes that have been recently renovated. This will ultimately contribute to the City of Waterloo's municipal asset management plan.

  19. A Random Parameter Model for Continuous-Time Mean-Variance Asset-Liability Management

    Directory of Open Access Journals (Sweden)

    Hui-qiang Ma

    2015-01-01

    Full Text Available We consider a continuous-time mean-variance asset-liability management problem in a market with random market parameters; that is, interest rate, appreciation rates, and volatility rates are considered to be stochastic processes. By using the theories of stochastic linear-quadratic (LQ optimal control and backward stochastic differential equations (BSDEs, we tackle this problem and derive optimal investment strategies as well as the mean-variance efficient frontier analytically in terms of the solution of BSDEs. We find that the efficient frontier is still a parabola in a market with random parameters. Comparing with the existing results, we also find that the liability does not affect the feasibility of the mean-variance portfolio selection problem. However, in an incomplete market with random parameters, the liability can not be fully hedged.

  20. Development of a Total Energy, Environment and Asset Management (TE2AM tm) Curriculum

    Energy Technology Data Exchange (ETDEWEB)

    O' Leary, Phillip R. [Univ. of Wisconsin, Madison, WI (United States)

    2012-12-31

    The University of Wisconsin Department of Engineering Professional Development (EPD) has completed the sponsored project entitled, Development of a Total Energy, Environment and Asset Management (TE2AM) Curriculum. The project involved the development of a structured professional development program to improve the knowledge, skills, capabilities, and competencies of engineers and operators of commercial buildings. TE2AM advances a radically different approach to commercial building design, operation, maintenance, and end of life disposition. By employing asset management principles to the lifecycle of a commercial building, owners and occupants will realize improved building performance, reduced energy consumption and positive environmental impacts. Through our commercialization plan, we intend to offer TE2AM courses and certificates to the professional community and continuously improve TE2AM course materials. The TE2AM project supports the DOE Strategic Theme 1 Energy Security; and will further advance the DOE Strategic Goal 1.4 Energy Productivity. Through participation in the TE2AM curriculum, engineers and operators of commercial buildings will be eligible for a professional certificate; denoting the completion of a prescribed series of learning activities. The project involved a comprehensive, rigorous approach to curriculum development, and accomplished the following goals: 1. Identify, analyze and prioritize key learning needs of engineers, architects and technical professionals as operators of commercial buildings. 2. Design and develop TE2AM curricula and instructional strategies to meet learning needs of the target learning community. 3. Establish partnerships with the sponsor and key stakeholders to enhance the development and delivery of learning programs. 4. Successfully commercialize and sustain the training and certificate programs for a substantial time following the term of the award. The project team was successful in achieving the goals and

  1. Visual Decision Support Tool for Supporting Asset Management Performance, Risk, and Cost Analysis (WERF Report INFR5R12)

    Science.gov (United States)

    Abstract:Managing urban water infrastructures faces the challenge of jointly dealing with assets of diverse types, useful life, cost, ages and condition. Service quality and sustainability require sound long-term planning, well aligned with tactical and operational planning and m...

  2. Empowering file-based radio production through media asset management systems

    Science.gov (United States)

    Muylaert, Bjorn; Beckers, Tom

    2006-10-01

    In recent years, IT-based production and archiving of media has matured to a level which enables broadcasters to switch over from tape- or CD-based to file-based workflows for the production of their radio and television programs. This technology is essential for the future of broadcasters as it provides the flexibility and speed of execution the customer demands by enabling, among others, concurrent access and production, faster than real-time ingest, edit during ingest, centrally managed annotation and quality preservation of media. In terms of automation of program production, the radio department is the most advanced within the VRT, the Flemish broadcaster. Since a couple of years ago, the radio department has been working with digital equipment and producing its programs mainly on standard IT equipment. Historically, the shift from analogue to digital based production has been a step by step process initiated and coordinated by each radio station separately, resulting in a multitude of tools and metadata collections, some of them developed in-house, lacking integration. To make matters worse, each of those stations adopted a slightly different production methodology. The planned introduction of a company-wide Media Asset Management System allows a coordinated overhaul to a unified production architecture. Benefits include the centralized ingest and annotation of audio material and the uniform, integrated (in terms of IT infrastructure) workflow model. Needless to say, the ingest strategy, metadata management and integration with radio production systems play a major role in the level of success of any improvement effort. This paper presents a data model for audio-specific concepts relevant to radio production. It includes an investigation of ingest techniques and strategies. Cooperation with external, professional production tools is demonstrated through a use-case scenario: the integration of an existing, multi-track editing tool with a commercially available

  3. Describing Geospatial Assets in the Web of Data: A Metadata Management Scenario

    Directory of Open Access Journals (Sweden)

    Cristiano Fugazza

    2016-12-01

    Full Text Available Metadata management is an essential enabling factor for geospatial assets because discovery, retrieval, and actual usage of the latter are tightly bound to the quality of these descriptions. Unfortunately, the multi-faceted landscape of metadata formats, requirements, and conventions makes it difficult to identify editing tools that can be easily tailored to the specificities of a given project, workgroup, and Community of Practice. Our solution is a template-driven metadata editing tool that can be customised to any XML-based schema. Its output is constituted by standards-compliant metadata records that also have a semantics-aware counterpart eliciting novel exploitation techniques. Moreover, external data sources can easily be plugged in to provide autocompletion functionalities on the basis of the data structures made available on the Web of Data. Beside presenting the essentials on customisation of the editor by means of two use cases, we extend the methodology to the whole life cycle of geospatial metadata. We demonstrate the novel capabilities enabled by RDF-based metadata representation with respect to traditional metadata management in the geospatial domain.

  4. The Design of Ofifce Assets Management System Base on QRCODE%基于QRCODE的办公资产管理系统设计与实现

    Institute of Scientific and Technical Information of China (English)

    吴旭华; 付祥

    2014-01-01

    本文是在原来办公固定资产管理台账基础上,开发的一款手机APP应用系统,利用专用标签打印程序,将办公固定资产的基本信息,如资产编号,资产名称、资产保管人、资产使用人、资产存放位置、资产序号等,通过QR二维码格式打印到一枚标签上,然后,将二维码标签粘贴在资产设备(如桌椅、电脑、打印机等)的表面,在进行资产清查或变更时,通过手机APP实现办公资产的登记、领用借用归还,还可以进行快速统计和资产盘点,可以极大的提高办公资产的管理能力和水平。%This paper is the design of a mobile APP,base-on the original office management of fixed assets accounting,print the qrcode on a label,using a special label printing program,the qrcode include totel information about office assets,such as asset number,name,assets,assets custodian of assets using people,assets,assets stored position serial number,and then put the label on the assets of equipment (such as tables and chairs,computer,printer,etc.) of the in the inventory assets or change,through the mobile phone APP realize ofifce ifxed assets register,also can rapid statistics and assets inventory,management ability and level can greatly improve ofifce assets.

  5. The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Management Practices

    Directory of Open Access Journals (Sweden)

    Jacobus Widiatmoko

    2016-04-01

    Full Text Available The purpose of this study is to analyze and provide empirical evidence of the influence of deferred tax asset, discretionary accrual, leverage, company size, and tax planning on earnings management. Financial performance is an indicator that is required by company management to measure the effectiveness of company performance. This research used secondary data that was got from annual report published in www.idx.co.id and data from Indonesian Capital Market Directory (ICMD. Populations of the research are manufacturing companies listed on Indonesia Stock Exchange from 2011-2013. Samples were selected by using purposive sampling method. There are 208 observations that will examined by logistic regression analysis. The result shows that deferred tax asset has negative and not significant effect to the earnings management, discretionary accrual has negative and not significant effect to the earnings management, leverage has negative and significant effect to the earnings management, company size has positive and significant effect to the earnings management, tax planning has positive and not significant effect to the earnings management.Tujuan penelitian ini menganalisis bukti empiris mengenai pengaruh asset pajak tangguhan, discretionary accrual, leverage, ukuran perusahaan, dan perencanaan pajak terhadap manajemen laba. Kinerja keuangan adalah indikator untuk mengukur efektivitas perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari www.idx.co.id serta data dari Indonesian Capital Market Directory (ICMD. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2011-2013. Sampel dipilih dengan purposive sampling. Terdapat 208 observasi yang akan diuji dengan model analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa asset pajak tangguhan memiliki pengaruh negatif dan tidak signifikan terhadap praktik manajemen laba, discretionary accrual memiliki pengaruh negatif dan tidak signifikan terhadap

  6. Brand Asset Management from the Perspective of Finance%财务学视角的品牌资产管理

    Institute of Scientific and Technical Information of China (English)

    陈兵华

    2012-01-01

    论文在对品牌资产进行界定的基础上,从不同视角对决定运用品牌资产管理的动因和财务效用,以及财务部门在品牌资产管理中应起的作用等进行了阐述和分析.研究显示,将品牌资产纳入财务体系,有利于提高品牌资产管理的效果和效率.%Based on the definition of brand assets, the thesis expounds and analyzes the brand asset management drivers and financial utility and the role of the financial department in the brand assets management. The study shows that bringing the brand assets into financial system is helpful to improve the effectiveness and efficiency of brand asset management.

  7. THE ROLE OF VALUE AT RISK IN THE MANAGEMENT OF ASSET AND LIABILITIES

    Directory of Open Access Journals (Sweden)

    Petria Nicolae

    2012-12-01

    Full Text Available ALM is the management of risk at enterprise level, the models used in ALM can be static or dynamic: single period-static models, multiple period static model, single period stochastic model, multi period stochastic model. While single period-static don't incorporate the dynamic of the economical changes the multiple period-static models are an extension of the single period-static model, the most common used are multi-period stochastic which model the evolution of financial series in time and the assets and liabilities using different types of probability distributions (Student, GED. Highly correlated with ALM is the Value at Risk which can be used as and function to be minimized in ALM models. In the Value at Risk methodology the estimation models are classified as: parametric, nonparametric, semi-parametric; we present the parametric models (GARCH models used in Value at Risk and the connections that can be established between ALM models and Value at Risk. We present the Conditional Value-at-risk and offer and example on how to calculate CVaR .

  8. Asset Management Business Model for Design, Realization, and Maintenance of Fibre Reinforced Polymer Bridges

    Directory of Open Access Journals (Sweden)

    Rizal Sebastian

    2013-01-01

    Full Text Available This paper particularly addresses the market implementation of Fibre Reinforced Polymer (FRP for bridges. It presents the concept of demand and supply chain innovation as being investigated within two ongoing European collaborative research projects (FP7 titled Trans-IND and PANTURA. FRP has emerged as a real alternative structural material based on various sustainability considerations, among others the reduced life-cycle cost due to less maintenance needs, longer lifetime, and easiness to repair, replace, or recycle the components. The Trans-IND research project aims to develop and demonstrate new industrialized processes to use FRP for civil infrastructure projects at a large scale. In order to be cost effective, a new value-chain strategy for the design, realization, and maintenance of FRP bridges is required to replace the fragmented supply chain and the one-off approach to a construction project. This paper focuses on the development of new business models based on asset management strategy, which covers the entire demand and supply chains. Research on new business models is supported by the insight into the market and regulatory frameworks in different EU countries. This is based on field surveys across the EU that have been carried out as a part of the Trans-IND and PANTURA collaborative research projects.

  9. The efficiency of asset management strategies to reduce urban flood risk.

    Science.gov (United States)

    ten Veldhuis, J A E; Clemens, F H L R

    2011-01-01

    In this study, three asset management strategies were compared with respect to their efficiency to reduce flood risk. Data from call centres at two municipalities were used to quantify urban flood risks associated with three causes of urban flooding: gully pot blockage, sewer pipe blockage and sewer overloading. The efficiency of three flood reduction strategies was assessed based on their effect on the causes contributing to flood risk. The sensitivity of the results to uncertainty in the data source, citizens' calls, was analysed through incorporation of uncertainty ranges taken from customer complaint literature. Based on the available data it could be shown that increasing gully pot blockage is the most efficient action to reduce flood risk, given data uncertainty. If differences between cause incidences are large, as in the presented case study, call data are sufficient to decide how flood risk can be most efficiently reduced. According to the results of this analysis, enlargement of sewer pipes is not an efficient strategy to reduce flood risk, because flood risk associated with sewer overloading is small compared to other failure mechanisms.

  10. The environment, international standards, asset health management and condition monitoring: An integrated strategy

    Energy Technology Data Exchange (ETDEWEB)

    Roe, S. [CSD, British Institute of Non-Destructive Testing (BINDT) (United Kingdom); Mba, D. [School of Engineering, Cranfield University, MK43 0AL, Bedfordshire (United Kingdom)], E-mail: d.mba@cranfield.ac.uk

    2009-02-15

    Asset Health Management (AHM), supported by condition monitoring (CM) and performance measuring technologies, together with trending, modelling and diagnostic frameworks, is not only critical to the reliability of high-value machines, but also to a companies Overall Equipment Efficiency (OEE), system safety and profitability. In addition these protocols are also critical to the global concern of the environment. Industries involved with monitoring key performances indicators (KPI) to improve OEE would benefit from a standardised qualification and certification scheme for their personnel, particularly if it is based on internationally accepted procedures for the various CM technologies that also share the same objectives as AH and CM. Furthermore, the development of 'models' for implementation of a Carbon tax is intrinsically dependent on the integrity and accuracy of measurements contributing to these indicators. This paper reviews the global picture of condition monitoring, the environment and related international standards and then considers their relationship and equivalent global objectives. In addition, it presents the methods behind the development of such standards for certification of competence in personnel involved with data collection, modelling and measurements of KPIs. Two case studies are presented that highlight the integrated strategy in practise.

  11. Football players, asset management & the unexploited potential of enhanced player engagement in football management & marketing

    DEFF Research Database (Denmark)

    Cortsen, Kenneth

    2014-01-01

    This article gives insights into why and how football brands (e.g. clubs and governing bodies) can benefit from enhancing the activation of players in football management and football marketing initiatives.......This article gives insights into why and how football brands (e.g. clubs and governing bodies) can benefit from enhancing the activation of players in football management and football marketing initiatives....

  12. Digital asset ecosystems rethinking crowds and cloud

    CERN Document Server

    Blanke, Tobias

    2014-01-01

    Digital asset management is undergoing a fundamental transformation. Near universal availability of high-quality web-based assets makes it important to pay attention to the new world of digital ecosystems and what it means for managing, using and publishing digital assets. The Ecosystem of Digital Assets reflects on these developments and what the emerging 'web of things' could mean for digital assets. The book is structured into three parts, each covering an important aspect of digital assets. Part one introduces the emerging ecosystems of digital assets. Part two examines digital asset manag

  13. Data needs and computational requirements for asset management decision making. Internal deliverable ID5.2.1

    DEFF Research Database (Denmark)

    Catrinu-Renstrom, Maria; Clement, Rémy; Tournebise, Pascal

    , and so that no important issue has been forgotten in the grey zones at the interfaces between the different time-frames (long-, mid- and short-term). Adhering to the title of the task, the various chapters in the deliverable discuss the exogenous factors, i.e., load forecasting, maintenance planning......, component failure rates, influence of renewable energy penetration and weather on mid-term planning. Accurate estimation of the variation of uncertainty behind exogenous and endogenous factors is crucial to support reliable calculations/estimations by proposed approaches for RMACs for asset management......The objective of this deliverable is to present the requirements for adapting available tools/models and identifying data needs for reliability analysis and optimal decision-making for asset management decision making process. It will serve as a basis for the next tasks of GARPUR work package 5...

  14. METHODS AND WAYS OF MANAGING INTANGIBLE ASSETS IN THE ROMANIAN ECONOMY

    Directory of Open Access Journals (Sweden)

    Alexandru IOANCEA

    2011-09-01

    Full Text Available The term intangible is used to describe things that can be easily recognized but difficult to quantify. The best example is the intangible economic asset that is easy to describe but difficult to estimate in a particular economic theory.In the current economic theory, intangible economic assets , or intangible Assets are identifiable non-monetary goods specific for property and intellectual capital, beyond physical substance, containing knowledge as the results of research and development (patents, certificates of innovative concepts, specialized treatment, documentation, scientific brands or trademarks, trade secrets and industrial titles advertising, software licensing, copyright, license usage, etc..This paper presents a macroeconomic model to quantify intangible assets during 1991-2009. The model can be used to develop forecasts for the next period.

  15. Infrastructure Asset Management Modeling through an Analysis of the Air Force Strategic Vision and Goals

    Science.gov (United States)

    2012-03-01

    D.C.: Office of the Air Force Civil Engineer, 2008. [17] Robinson , C. Paul, Joan B. Woodard, and Samuel G. Varnado. Critical Infrastructure...interconnectedness of infrastructure links assets into a complex system of interrelated elements ( Robinson , Woodard, and Varnado, 1998:61). This concept of...interrelated elements ( Robinson , Woodard, and Varnado, 1998). This concept of infrastructure coupling correlates the state of one infrastructure asset to the

  16. 高校加强无形资产管理的紧迫性%Strengthen urgency for the management of intangible assets in college

    Institute of Scientific and Technical Information of China (English)

    张保卫

    2012-01-01

      The intangible asset is an important part of state-owned assets in College. Based on the current situation of the management of intangible assets,from the requirement for development of era, development of universities and colleges and the value of state-owned assets. To elaborate urgency of strengthening the management of intangible assets.%  无形资产是高校国有资产的重要组成部分。本文针对高校无形资产管理现状,从时代发展的要求、高校自身发展和国有资产保值增值的角度出发,阐述了加强高校无形资产管理的紧迫性。

  17. An effective approach for road asset management through the FDTD simulation of the GPR signal

    Science.gov (United States)

    Benedetto, Andrea; Pajewski, Lara; Adabi, Saba; Kusayanagi, Wolfgang; Tosti, Fabio

    2015-04-01

    Ground-penetrating radar is a non-destructive tool widely used in many fields of application including pavement engineering surveys. Over the last decade, the need for further breakthroughs capable to assist end-users and practitioners as decision-support systems in more effective road asset management is increasing. In more details and despite the high potential and the consolidated results obtained over years by this non-destructive tool, pavement distress manuals are still based on visual inspections, so that only the effects and not the causes of faults are generally taken into account. In this framework, the use of simulation can represent an effective solution for supporting engineers and decision-makers in understanding the deep responses of both revealed and unrevealed damages. In this study, the potential of using finite-difference time-domain simulation of the ground-penetrating radar signal is analyzed by simulating several types of flexible pavement at different center frequencies of investigation typically used for road surveys. For these purposes, the numerical simulator GprMax2D, implementing the finite-difference time-domain method, was used, proving to be a highly effective tool for detecting road faults. In more details, comparisons with simplified undisturbed modelled pavement sections were carried out showing promising agreements with theoretical expectations, and good chances for detecting the shape of damages are demonstrated. Therefore, electromagnetic modelling has proved to represent a valuable support system in diagnosing the causes of damages, even for early or unrevealed faults. Further perspectives of this research will be focused on the modelling of more complex scenarios capable to represent more accurately the real boundary conditions of road cross-sections. Acknowledgements - This work has benefited from networking activities carried out within the EU funded COST Action TU1208 "Civil Engineering Applications of Ground Penetrating

  18. ANALYSIS OF CORRELATION BETWEEN INDICATORS OF ASSET MANAGEMENT AND PROFITABILITY FOR COMPANIES IN THE FOOD INDUSTRY SPANISH

    Directory of Open Access Journals (Sweden)

    Marian SIMINICA

    2016-12-01

    Full Text Available The research paper aims at presenting the correlation between indicators of asset management and enterprise results, results reflected through the two rates of return: the return on assets and return on equity rate. In terms of industry chosen we can say that the food industry because of perishability specific production, is of great importance in terms of more efficient asset management. In terms of the chosen research area we can say that the starting point it took research methodology itself. Thus, given that the correlation analysis is performed using the research platform SABI Neo platform found in heritage University of Rioja - Spain, we used the financial data of the companies in the food industry Spanish, namely companies found in Rioja - Spain . The number of companies of the region Rioja - Spain having as object of activity is but the 219 companies that we have included in our study of 115 companies. SABI correlation analysis performed by Neo platform was performed using Pearson correlation index, the period under review is 2011-2014

  19. Assets management under new hospital finance system%新《医院财务制度》下的资产管理

    Institute of Scientific and Technical Information of China (English)

    侯常敏

    2011-01-01

    以新的颁布实施为背景,阐述了新下资产管理的相关问题.首先强调了加强资产管理的背景,即以和新五制为背景.然后提出了医院国有资产管理方面的现状和问题,继而分析了新在资产管理方面的变化,给出了结合新的实施,如何加强资产管理的一些措施.%Under the environment of new hospital finance system issuing and implementing. relative problems of hospital asset management in new hospital finance system are discussed. The background of strengthening asset management is emphasized. Namely, the new hospital finance system is followed with interim measures on state asset management in puhlic institutes. Status and problems of state asset management in hospital are discussed. Changes of asset management in new hospital finance svstem are analyzed. Suggestions on how to strengthen asset management under new hospital finance system are mentioned.

  20. Newspaper Media Asset Management System Planning Studies%报业媒体资产管理系统规划研究

    Institute of Scientific and Technical Information of China (English)

    张飞

    2009-01-01

    由新技术应用带来的媒体资产管理,是目前报业传媒关注的热点.新媒体的发展,数字报业战略的规划实施,又对媒体资产管理提出了新的要求.从媒体资产管理系统分析入手,结合国内媒体资产管理发展现况以及集团自身发展实际,提出安徽日报报业集团媒体资产管理系统整体规划方案:最后,对规划实施和未来媒体资产管理的发展趋势进行了探讨.%Brought about by the new technology of the media asset management, media attention is a hot press. The development of new media, digital strategy, planning the implementation of the press and media assets management of the new requirements.Media Asset Management Systems Analysis from the start, combined with the development of the domestic media asset management, as well as the status of the actual self-development groups, the Anhui Daily Newspaper Group media asset management system overall plan-ning programs; Finally, the implementation of the planning and future development of the media asset management trends were discussed.

  1. 关于高校资产管理队伍建设的思考%On the Construction of Assets Management Team in Colleges and Universities

    Institute of Scientific and Technical Information of China (English)

    吉慧

    2014-01-01

    本文以当前高校资产管理所存在的问题为切入点,分析高校资产管理队伍建设的现状,从而提出增强高校资产管理队伍建设的措施,为高校的资产的高效运行提供重要的保障。%Based on the current problems of assets management in colleges and universities, this paper analyzes the present situation of the construction of assets management team in colleges and universities, and proposes measures to strengthen construction of university assets management team, to provide important protection for the efficient operation of the assets in colleges and universities.

  2. 论地方资产管理公司的运作与发展%Local Asset Management Company ’s Operation and Development

    Institute of Scientific and Technical Information of China (English)

    战友

    2014-01-01

    本文通过地方资产管理公司与四大资产管理公司的对比研究发现,地方资产管理公司的设立有助于加快地方金融机构不良资产处置,维护区域金融稳定;但同时也存在与四大资产管理公司业务重合、地方资产管理公司竞争优势不足、监管乏力等问题。对此,本文提出了明确金融属性、完善法律法规、建全监管体系等相关建议。%Compared with the four major asset management companies, the local asset management companies are helpful to speed up the disposal of bad assets of local financial institutions and maintain regional financial stability;but the two types of asset management companies’ business largely overlaps, the local asset management companies have little advantages and the supervision of the local asset management companies is weak. Some relevant policy recommen-dations, such as defining financial attributes, improving laws and regulations, establishing regulatory system etc are given.

  3. 固定资产减值在石化资产管理中的应用分析%Analysis on Application of Fixed Asset Devaluation in Petrochemical Assets Management

    Institute of Scientific and Technical Information of China (English)

    朱坚

    2011-01-01

    Connecting with the current status and characteristics of asset management in petrochemical industry, a series of accounting operations for asset devaluation were discussed according to the requirements of accounting standards on asset devaluation, such a%结合石化行业资产管理的现状与特点,按照会计准则中对资产减值的要求,探讨出现资产减值现象时,如何通过资产组的认定,对固定资产进行减值测试,并依据测试结果计提固定资产减值准备及相关纳税调整事项。

  4. Workability and Effectiveness of Assets Management Corporation of Nigeria Act 2010: Intervention in the Nigeria Banking Sector Crisis

    Directory of Open Access Journals (Sweden)

    Mmadu, R. A. O.

    2012-12-01

    Full Text Available The challenges and prospects of rescue interventions to corporate failures and the Banking Sector Crisis in Nigeria are the focus of this paper. In Nigeria, the impact of the global economic crisis shifted from the capital market to the banking sector where an estimated $10 billion of toxic assets were held by banks whose assets suffered capital erosion due to market collapse. This paper assesses the rescue intervention by the Central Bank of Nigeria through the Assets Management Corporation of Nigeria Act 2010 (AMCON Act and employs as a method, analytical exposition of the Act in this work. The paper finds that lack of corporate governance and incentive problems caused Nigeria's banking sector crisis. It argues that though the provisions of the AMCON Act are aimed at compelling corporate governance and international best practices, inherent weaknesses and inconsistencies with superior legislations leave a big question mark on its applicability and effectiveness. The paper calls for legislative rethink if Nigeria must prevent future failures in the banking sector and rebuild confidence in the investing public as well as in bank depositors.

  5. The Warfighter Associate: decision-support software agent for the management of intelligence, surveillance, and reconnaissance (ISR) assets

    Science.gov (United States)

    Buchler, Norbou; Marusich, Laura R.; Sokoloff, Stacey

    2014-06-01

    A unique and promising intelligent agent plug-in technology for Mission Command Systems— the Warfighter Associate (WA)— is described that enables individuals and teams to respond more effectively to the cognitive challenges of Mission Command, such as managing limited intelligence, surveillance, and reconnaissance (ISR) assets and information sharing in a networked environment. The WA uses a doctrinally-based knowledge representation to model role-specific workflows and continuously monitors the state of the operational environment to enable decision-support, delivering the right information to the right person at the right time. Capabilities include: (1) analyzing combat events reported in chat rooms and other sources for relevance based on role, order-of-battle, time, and geographic location, (2) combining seemingly disparate pieces of data into meaningful information, (3) driving displays to provide users with map based and textual descriptions of the current tactical situation, and (4) recommending courses of action with respect to necessary staff collaborations, execution of battle-drills, re-tasking of ISR assets, and required reporting. The results of a scenario-based human-in-the-loop experiment are reported. The underlying WA knowledge-graph representation serves as state traces, measuring aspects of Soldier decision-making performance (e.g. improved efficiency in allocating limited ISR assets) across runtime as dynamic events unfold on a simulated battlefield.

  6. 行政事业单位国有资产管理的思考%Management of State - owned Assets in Administrative Institutions

    Institute of Scientific and Technical Information of China (English)

    权亚玲

    2011-01-01

    The reform of state - owned assets in Administrative institutions has achieved some success, but a few of problems as non - standard elementary work, unreasonable assets distribution, inefficiency use and serious loss, ete. are still existing because of the current management system and understanding of it. So some suggestions are put forward, such as to strengthen asset configuration management and combine it with the budget management; to establish regulating mechanism and revitalize the inventory of existing assets; to improve asset utilization and regulate the disposal of assets and revenue management, etc. so as to achieve the full range of asset management and improve the state -owned assets supervision mechanism.%行政事业单位国有资产改革虽然取得了一定成效,但由于管理体制、认识观念等原因,资产管理仍存在基础工作不规范、资产配置不合理、使用效率不高、流失严重等问题。加强国有资产管理的具体措施是:加强资产配置管理、确保与预算管理结合;建立调剂机制盘活存量资产,提高资产利用效率;规范资产的处置和收益管理,防止国有资产流失;健全资产管理信息系统,实现资产的全方位管理;完善国有资产监管机制。

  7. 浅析医院固定资产管理中的问题及其对策%Problems in Hospital Fixed Assets Management and Its Countermeasures

    Institute of Scientific and Technical Information of China (English)

    吴红伟; 邓军; 李青

    2012-01-01

    文章分析了目前医院固定资产管理中普遍存在的问题,从强化管理意识、加强管理队伍建设、建立健全固定资产管理制度、加强资产的使用管理和内部流程建设等方面提出了相应的改进措施,旨在完善医院固定资产管理,提高固定资产管理效率,为医院的发展提供坚实的物质基础.%This paper analyzes the issues of current hospital fixed asset management, puts forward the corresponding measures for improvement, such as intensifying management awareness, strengthening the construction of management team, setting up and perfecting the fixed assets management system, strengthening the use of asset management and construction of internal processes and other aspects, to perfect the hospital fixed asset management, improve the efficiency of fixed assets management, and provide a solid material foundation for hospital's development.

  8. 医院固定资产管理的实证研究%Research on Management of Hospital Fixed Assets

    Institute of Scientific and Technical Information of China (English)

    谢立娟

    2014-01-01

    目的:合理配置医院固定资产,提高医院固定资产的使用效率,提升医院固定资产的管理水平。方法:对2009-2011年衢州市公立医院固定资产管理现状全面调查,主要采用文献法及观察法,进行专家访谈;结果:资产配置不合理、大型设备利用率不高,资产收益率较低;结论:大型专用设备应实行专业化集中管理,全面实行固定资产管理信息化管理,运用ABC管理法对医院固定资产进行分类管理,建立分层次的资产管理责任制。%Objective: To reasonably allocate the hospital fixed assets, improve the use efficiency of hospital fixed assets and enhance the management level of hospital fixed assets. Methods: Literature method, observation method and expert interview are mainly adopted to launch comprehensive investigation on the current management conditions of the fixed assets of public hospitals in Quzhou from 2009 to 2011. Results: The allocation of assets is not reasonable, the utilization rate of large devices is not high and the return on assets is relatively low. Conclusion: Professional centralized management of large special equipment should be implemented, informatization management is comprehensively implemented, ABC management approach is applied to conduct classified management of fixed hospitals of the hospitals, so as to establish layered assets management accountability system.

  9. IMPLEMENTASI DIGITAL ASSET MANAGEMENT SYSTEM PADA WEB PORTAL KARYA SISWA JURUSAN MULTIMEDIA DI SMK NEGERI 1 MARTAPURA

    Directory of Open Access Journals (Sweden)

    Rahmat Ramadhani

    2016-04-01

    Full Text Available Student Works Web Portal Of Multimedia Department In Smk Negeri 1 Martapura is a web portal implementing Digital Asset Management System. This web portal built based by the works of the students who had only used the DVD, in which each store one of his students in a single DVD. This causes problems especially in the limited physical storage space and search work takes a long time. With the waterfall method, built a student works web portal to save the works of the students in the form of digital media. A DAM system is built on a central repository that facilitates the storage, organization, retrieval, use and reuse of digital files. The results of the construction of the web portal is known that there is a significant speed difference between the old system to the new system, the new system can be said to be faster than the old system. In addition, the new system can be seen consuming less physical space than the old system. Based on research conducted, it can be concluded that by implementing the DAM system, the search speed for work can be improved and storage of work can be saved. Keywords: Web Portal, Work, Multimedia, Digital Asset Management, Digital Media. Web Portal Karya Siswa Jurusan Multimedia SMK Negeri 1 Martapura merupakan web portal yang menerapkan Digital Asset Management System. Web portal yang dibangun dilatar belakangi oleh penyimpanan data karya-karya para siswa yang selama ini hanya menggunakan DVD, dimana setiap siswa menyimpan satu karyanya dalam satu DVD. Hal ini menyebabkan masalah terutama pada terbatasnya ruang penyimpanan secara fisik serta pencarian karya yang memerlukan waktu lama. Dengan metode waterfall, dibangunlah sebuah web portal karya siswa yang secara spesifik menyimpan karya-karya para siswa dalam bentuk media digital. Sebuah sistem DAM dibangun di atas repositori pusat yang memfasilitasi penyimpanan, organisasi, pengambilan, pemanfaatan dan penggunaan kembali file digital. Hasil dari dibangunnya web portal

  10. 高校固定资产管理绩效评价体系构建%Building of Universities Fixed Assets Management Performance Evaluation System

    Institute of Scientific and Technical Information of China (English)

    张振锋

    2013-01-01

    Fixed assets in universities is an important material foundation for teaching and research, but there is currently universities fixed asset management system is not perfect, and low efficiency, and other unfavorable factors. Therefore, this paper proposed to improve the university’s fixed asset management performance evaluation system, to analyze how effective use and rational configure fixed assets in universities, to explore one kind of asset operation and management of operational evaluation methods to improve efficiency in the use of fixed assets.%固定资产是高校进行教学、科研的重要物质基础,但目前高校固定资产方面存在管理制度不健全、使用效率低下等许多不利因素,因此本文提出了构建高校的固定资产管理绩效评价体系,分析如何有效使用、合理配置高校固定资产,探寻一种可操作的资产运作和管理综合评价方法,以提高固定资产的使用效率。

  11. Analysis of the Management Problems on Fixed Assets in Colleges and Universities%关于高校固定资产管理问题的分析

    Institute of Scientific and Technical Information of China (English)

    魏建华

    2012-01-01

    With the construction of national key disciplines and the expansion of college enrollment,the composition of state-owned assets in colleges and universities is becoming more and more complex.In the process of recording and submitting information system data on assets management in administrative institutions,it is discovered that some problems exist in the aspects of management consciousness,assets accounting and information management and so on in the management of college and university fixed assets.In this paper some suggestions are presented on the basis of the analysis. And they are to set up and perfect the fixed assets management system,to improve accounting method to make assets accounting rationalization and to promote the informationization of asset management.%随着国家重点学科的建设和高校招生规模扩大,高校的国有资产成分越来越复杂。在录入及报送行政事业单位资产管理信息系统数据过程中,发现高校国有资产管理在管理意识、资产核算和信息化管理等方面存在问题,对此提出几点建议:建立健全固定资产管理制度;改进核算方法,使资产核算合理化;推进资产管理信息化工作。

  12. ASSETS MANAGEMENT - A CONCEPTUAL MODEL DECOMPOSING VALUE FOR THE CUSTOMER AND A QUANTITATIVE MODEL

    Directory of Open Access Journals (Sweden)

    Susana Nicola

    2015-03-01

    Full Text Available In this paper we describe de application of a modeling framework, the so-called Conceptual Model Decomposing Value for the Customer (CMDVC, in a Footwear Industry case study, to ascertain the usefulness of this approach. The value networks were used to identify the participants, both tangible and intangible deliverables/endogenous and exogenous assets, and the analysis of their interactions as the indication for an adequate value proposition. The quantitative model of benefits and sacrifices, using the Fuzzy AHP method, enables the discussion of how the CMDVC can be applied and used in the enterprise environment and provided new relevant relations between perceived benefits (PBs.

  13. Central SOEs and State-owned Assets Management System Witness Great Reform & Development

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

      Since the beginning of 2005, the central SOEs (state-owned enterprises) earnestly carried out and put into effect various strategies and policies as well as work plans of the Central Committee of the Party and the State Council.They kept forging ahead and carved out in an innovative spirit, and made great achievements worth celebrating in their various work.Both sales revenue and total profits of the central SOEs have been growing rapidly and synchronously, and the quality of the stateowned assets have been further improved and appeared a good momentum.……

  14. Central SOEs and State-owned Assets Management System Witness Great Reform & Development

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    @@ Since the beginning of 2005, the central SOEs (state-owned enterprises) earnestly carried out and put into effect various strategies and policies as well as work plans of the Central Committee of the Party and the State Council.They kept forging ahead and carved out in an innovative spirit, and made great achievements worth celebrating in their various work.Both sales revenue and total profits of the central SOEs have been growing rapidly and synchronously, and the quality of the stateowned assets have been further improved and appeared a good momentum.

  15. 基于RFID技术的资产管理系统设计与实现%Design and implementation of asset management system based on RFID

    Institute of Scientific and Technical Information of China (English)

    王占峰; 沈晖; 熊文伟

    2012-01-01

    RFID asset management system takes full advantage of RFID, sensor, GPRS and other Internet of Things technology, and takes asset into an unified information management system. The management of engine room equipments, including inventory, automated identification out of storage and graphics monitor. The enterprise asset information management visible can be achieved, the service can be provided for enterprise decision-making, asset allocation, asset inventory to improve operational efficiency, reduce business operating costs, and enhance market competitiveness.%RFID资产管理系统是充分利用RFID、传感器、GPRS种物联网技术来将资产纳入统一管理的信息管理系统。本系统可对机房设备资产进行管理,包含盘点、出入库自动化识别、图形监控等,从而实现企业资产信息管理的可视化,为企业决策、资产调配、资产盘点工作提供服务,从而提高企业的运营效率,减少企业运营成本,增强企业市场竞争力。

  16. 基于商业企业固定资产管理的对策研究%Management Measures of Fixed Assets for Commercial Enterprise

    Institute of Scientific and Technical Information of China (English)

    袁建群

    2012-01-01

    Fixed asset is the production tool of commercial enterprise, and is one of the elements of productive forces. And the fixed asset structure, status and management levels of commercial enterprise are important factors affecting their competitiveness. The task of financial management is mainly to meet the needs of the Socialist market economy and improve the use benefit of fixed assets. In the current economic situation, how to strengthen the fixed asset management of business enterprise is the present problem demanding prompt solution. The paper makes some discussion on how to strengthen the fixed asset management of business enterprise.%固定资产是商业企业生产工具,是生产力要素之一,商业企业固定资产结构、状况及管理水平是影响其竞争力的重要因素.企业目前财务管理方面的任务,主要是适应社会主义市场经济的需要,提高固定资产的使用效益,在当前经济形势下,如何加强商业企业固定资产管理,是我们目前亟待解决的问题.现就如何加强商业企业固定资产管理,发挥其使用效益,作出一些有益探讨.

  17. Current Situation and Countermeasures of Fixed Assets Management in Colleges and Universities%高校固定资产管理现状及解决对策

    Institute of Scientific and Technical Information of China (English)

    周文

    2016-01-01

    In the assets of colleges and universities, the fixed assets is one of the important part and also an important material basis for carrying out scientific research, teaching and other activities in colleges and universities. In this paper, aiming at fixed asset management problems existing in most colleges and universities, it is to standardize the management process of fixed assets through the introduction of information management method , and verify the feasibility of the management strategy combining with the case about the depreciation of fixed assets in colleges and universities.%在高校资产中,固定资产是其中的重要组成部分,也是高校开展科研、教学等活动的重要物质基础。本文将针对目前大多数高校在固定资产管理中的存在的问题,通过引入信息化管理手段规范固定资产管理流程,并结合高校固定资产折旧案例验证该管理策略的可行性。

  18. Fixed Assets Management System Baseed on RFID Technology%基于RFID的资产管理系统设计与实现

    Institute of Scientific and Technical Information of China (English)

    赵丽波; 陈银铸

    2016-01-01

    This paper studied the applications of the Internet of things in fixed assets management,the assets management system was designed based on RFID technology.The function module and database development was completed,which have certain reference significance to information construction of assets management.%本文研究了物联网在固定资产管理中的应用,基于RFID技术提出资产管理系统设计思路。完成资产管理系统的功能模块和数据库开发,对资产管理的信息化建设有一定借鉴意义。

  19. Study of universities fixed asset information management solutions based on RFID%基于RFID的高校固定资产管理模式研究

    Institute of Scientific and Technical Information of China (English)

    张振锋; 周伟

    2014-01-01

    In this paper, universities fixed asset information management solutions based on the framework of RFID technology Internet of Things is proposed, combined with the current information management system used by colleges and universities to strengthen the university real-time monitoring of fixed assets, the efficiency of university fixed assets management is improved greatly.%提出了基于 RFID 技术物联网架构下的高校固定资产信息化管理方案,结合目前高校使用的信息管理系统,加强了高校固定资产实时监控,提高了高校固定资产管理效率。

  20. Intellectual assets management and transfer in food science sector in Indian research and development organizations.

    Science.gov (United States)

    Singh, Vikram; Chakraborty, Kajal

    2016-05-01

    In recent years, the food science sector has gained importance since the society is focusing on high-quality and safety foods. With a specific end goal to meet this societal need, the research and development organizations in India have adopted innovative technical and research processes, which gave more accentuation on intellectual assessment in food processing industry. The global Intellectual Property regime in food science sector had witnessed an increment in the number of patents filed and granted during 2006-2010. Ever since there has been a gradual increase in the number of patents applied mainly in food processing industries by research organizations related to food sciences, for example, those working under the aegis of ICAR and CSIR in India. In this study, a review has been done on the intellectual assets generated by ICAR and other national research organizations in India, in the food science sector. Emphasis has been given on the global relevance of these assets, modes of IP protection and technology transfer mechanisms followed by different public and private organizations.

  1. 医院固定资产信息化管理研究%Research on Fixed Assets Information Management in Hospital

    Institute of Scientific and Technical Information of China (English)

    阎星云; 缪建成; 汪丹梅

    2016-01-01

    Regarding the fixed assets management problems in the traditional mode, this paper proposes to set up the fixed assets manage-ment information system in hospital.This system can help managers to achieve files management, positioning management, dynamic query, online approval and depreciation accounting of fixed assets.Furthermore, this paper explains how to design the system from function planning, design principles and implementation process.Finally, through matching objective management and value management, hospital can achieve comprehen-sive, dynamic and elaborative lifecycle management, promote the management level of fixed assets to maintain and increase the value of assets powerfully.%针对传统的固定资产管理模式存在的问题,提出运用信息化技术构建医院固定资产管理信息系统,实现固定资产的档案管理、定位管理、动态查询、网上审批及折旧核算.从功能规划、设计原则、实现过程3个层面重点阐述了医院固定资产管理信息系统的建设,通过匹配实物管理与价值管理,实现了固定资产全面化、动态化、精细化的全生命周期管理,提升了医院的管理水平,为资产保值增值提供了有力保障.

  2. A framework for operationalization of strategic plans and metrics for corporate performance measurement in transportation asset management

    Science.gov (United States)

    Mteri, Hassan H.

    This thesis investigated the business processes required to translate corporate-level strategic plans into tactical and operational plans in the context of transportation asset management. The study also developed a framework for effective performance measure for departments of transportation. The thesis was based on a case study of transportation agencies in the U.S.A. and Canada. The scope is therefore limited or more directly applicable to transportation assets such as pavement, bridges and culverts. The goal was to address the problem of translating or managing strategic plans, especially in the context of the public sector responsible for operating transportation infrastructure. It was observed that many agencies have been successful in formulating good strategic plans but they have performed relatively poorly in translating such corporate-level strategic plans into operational activities. A questionnaire survey was designed and targeted about 30 state agencies that are currently active in transportation asset management. Twenty one (21) transportation agencies in the USA and Canada responded to the questionnaire. The analysis of the questionnaire data showed that there is a lack of a standard approach to managing corporate strategic plans in transportation agencies. The results also indicated that most transportation agencies operate in three organizational levels but there was no systematic approach of translating goal and objectives from high level to lower levels. Approaches in performance measurement were found to vary from agency to agency. A number of limitations were identified in the existing practice on performance measurements. Key weaknesses include the large number of measures in use (as many as 25 or more), and the disconnection between the measures used and the corporate goals and objectives. Lessons from the private sector were thoroughly reviewed in order to build the groundwork for adapting existing tools to the public sector. The existing

  3. Management of Critical Asset and Adjustment of Government Functions%关键资产管理与政府职能新定位

    Institute of Scientific and Technical Information of China (English)

    杨充霖

    2012-01-01

    Government functioning in society and economy has been a fundamental and controversial problem.In this article the author gives a solution to it from the perspective of critical asset.Critical asset is a kind of asset that can not be substituted for in maintaining a nation's critical social welfare such as subsistence,safety,health and sustainability.Critical asset is different from but overlaps with state-owned asset.The "criticalities" of critical asset together with its position in a nation's total asset makes its management the fundamental functions of government.The initiatives of government's performing these functions are propagating,accounting,legislating for and establishing a dynamic control system of its national critical asset.%政府在经济和社会管理中的职能定位历来是公共管理中基本的但又争议未决的问题。本文从关键资产的角度提出一种分析和解决思路。关键资产是对人类的生存、安全和健康等关键福利具有不可替代性的自然、人造、人力和社会资产,关键资产管理是政府的基本职能。政府管理关键资产的当务之急是强化关键资产意识,做好关键资产核算,健全关键资产法规,建立科学管理机制。

  4. 媒体资产管理下的电视内容资产价值分析%Asset Value Analysis of TV Content under Media Asset Management

    Institute of Scientific and Technical Information of China (English)

    王正; 王娟

    2015-01-01

    When most TV stations at hom e have constructed media asset management system, there is a question on how to make the most of the system to function it and realize the value. The goal of the management is to maximum the value of content asset in order that the owner of the asset could gain more benefits both socially and economically. The article, based on the summary of the value form from review, analysis and control of TV content asset, puts forward the strategies of development and added value.%当国内大部分电视台都建立起媒体资产管理系统的时候,必然会出现一个问题,那就是该怎么利用媒体资产管理系统,使其发挥作用,实现其建立的价值。媒体资产管理的目标是实现内容资产价值的最大化,从而使资产的拥有者获得更多的社会和经济利益。本文将对电视内容资产的概述、分析和把握,总结出电视内容资产的价值形式,根据这些价值形式提出开发和增值策略。

  5. Risk analysis for decision support in electricity distribution system asset management: methods and frameworks for analysing intangible risks

    Energy Technology Data Exchange (ETDEWEB)

    Nordgaard, Dag Eirik

    2010-04-15

    During the last 10 to 15 years electricity distribution companies throughout the world have been ever more focused on asset management as the guiding principle for their activities. Within asset management, risk is a key issue for distribution companies, together with handling of cost and performance. There is now an increased awareness of the need to include risk analyses into the companies' decision making processes. Much of the work on risk in electricity distribution systems has focused on aspects of reliability. This is understandable, since it is surely an important feature of the product delivered by the electricity distribution infrastructure, and it is high on the agenda for regulatory authorities in many countries. However, electricity distribution companies are also concerned with other risks relevant for their decision making. This typically involves intangible risks, such as safety, environmental impacts and company reputation. In contrast to the numerous methodologies developed for reliability risk analysis, there are relatively few applications of structured analyses to support decisions concerning intangible risks, even though they represent an important motivation for decisions taken in electricity distribution companies. The overall objective of this PhD work has been to explore risk analysis methods that can be used to improve and support decision making in electricity distribution system asset management, with an emphasis on the analysis of intangible risks. The main contributions of this thesis can be summarised as: An exploration and testing of quantitative risk analysis (QRA) methods to support decisions concerning intangible risks; The development of a procedure for using life curve models to provide input to QRA models; The development of a framework for risk-informed decision making where QRA are used to analyse selected problems; In addition, the results contribute to clarify the basic concepts of risk, and highlight challenges

  6. 关于加强高校资产管理的研究%Study on Enhancing Assets Management of Colleges and Universities

    Institute of Scientific and Technical Information of China (English)

    李文杰

    2011-01-01

    随着我国公共财政体制改革的推进,高校资产管理理论的研究以及现代管理方式的探索,成为高校财务管理的重要课题。分析了高校资产的基本特征,资产管理的现状,针对高校资产管理的完善及优化配置提出了对策。%With the enforcement of the reform in public finance system in our country, the study on assets management theories of colleges and universities and the exploration of modern management modes have become important financial management projects of colleges and uni- versities. This article analyzes the basic characteristics of assets of colleges and universities, the current situation of assets management and advances measures for both the assets manage- ment improvement and the optimum distribution of resources of colleges and universities.

  7. 桥梁资产管理技术研究现状探讨%Discussion on the research current situation of bridge asset management technology

    Institute of Scientific and Technical Information of China (English)

    唐颖

    2015-01-01

    从桥梁信息管理、检测与健康状况评价、桥梁资产管理可视化等方面对国内外桥梁资产管理系统的研究现状进行了概括,归纳了桥梁资产管理的相关概念、配套技术、应用现状,以期为国内桥梁资产管理研究的进一步发展和完善提供参考和借鉴。%This paper summarized the research current situation of bridge asset management system at domestic and foreign from the bridge infor-mation management,detection and health condition evaluation,bridge asset management visualization and other aspects,induced the related con-cept,technical support,application status of bridge asset management,in order to provide reference for further development and improvement of domestic bridge asset management research.

  8. A Study of Fixed Assets Management in Public Service Organization%浅析事业单位固定资产管理问题及对策

    Institute of Scientific and Technical Information of China (English)

    陈燊

    2013-01-01

    The problem of lacking mature management system and procedure in fixed asset management exists in various public service organizations , and the result is incorrect sheet figures and inconsistent account figures .To some extent , it increases the financial burden , affects the value of the state -owned asset , and even makes it lost .This paper analyzes the internal and external factors of fixed asset management in public service organization , and then puts forward some countermeasures from following aspects , which is management system construction , personal training , software asset management , supervision and inventory .%各级事业单位在固定资产管理方面不同程度地存在体制不健全、管理不规范等问题,造成固定资产账面价值失真、账实不符等问题,不仅加重了财政负担,还影响了国有资产的保值增值,甚至造成国有资产的浪费、流失。针对事业单位固定资产管理问题产生的内外因素,从制度建设、岗位培训、资产软件管理、流程监管、清查盘点等方面提出了解决问题的对策。

  9. 高校实验室数字资产管理与共享系统%A digital asset management (DAM) and sharing system for university laboratory

    Institute of Scientific and Technical Information of China (English)

    李涛; 陈瑛; 黎志生; 杨道全

    2011-01-01

    本文以Weblib实验室数字资产管理与分享系统为例,详细阐述了高校实验室数字资产管理与共享系统的建设意义、关键技术、主要成果等.通过构建一个针对高校实验室设计的数字资产管理与分享系统,实验室将可以实现对各类数字资产分类管理,为每项数字资产编订元数据.用户在获得授权后,可通过网页、客户端、移动终端等方式便捷地查询、访问、创建与分享组织的各项数字资产.该系统对实验室管理进行了有益的探索,同时也具有一定的实践参考价值.%The paper presents the significance of construction, key technologies and achievements of Project Weblib 2011, which is a digital asset management ( DAM) and sharing system for university laboratory. With the help of such digital asset management and sharing systems, university laboratories can conveniently manage various types of digital assets by writing metadata for each digital asset. Users could easily access, create, query and share digital assets by browsers, clients, mobile terminals,etc. The practical value of digital asset management and sharing system for a university laboratory has been methodically explored in details.

  10. 基于二维码技术的烟草商业企业资产动态管理研究%Tobacco Commercial Enterprise Assets Dynamic Management Based on QR Code Technology

    Institute of Scientific and Technical Information of China (English)

    高祥生; 刘亚楠

    2014-01-01

    本文基于烟草商业企业资产管理实际,探索二维码技术结合移动智能终端实现企业资产动态可视化管理模式,按照资产生命周期管理思想,提出“资产信息化管理的关键在于动态管理,核心是动态追踪”的资产管理新理念。%Based on the actual asset management condition of tobacco commercial enterprises, this article explores to realize enterprise asset dynamic visual management mode using QR code technology combined with mobile intelligent terminal. The asset management concept of"the key of asset informationized management is dynamic management and the core is dynamic tracking"is put forward according to asset life cycle management idea.

  11. El Principio de Pareto en el control documental de programas informativos televisivos: implicaciones en el Media Asset Management

    Directory of Open Access Journals (Sweden)

    Jorge Caldera-Serrano

    2015-09-01

    Full Text Available Se analiza la reutilización de las colecciones audiovisuales de las cadenas de televisión con el fin de detectar si se cumple el Índice de Pareto, facilitando mecanismos para su control y explotación de la parte de la colección audiovisual menos utilizada. Se detecta que la correlación de Pareto se establece no sólo en el uso sino también en la presencia de elementos temáticos y elementos onomásticos en el archivo y en la difusión de contenidos, por lo que se plantea formas de control en la integración de información en la colección y de recursos en la difusión. Igualmente se describe el Índice de Pareto, los Media Asset Management y el cambio de paradigma al digital, elementos fundamentales para entender los problemas y las soluciones para la eliminación de problemas en la recuperación y en la conformación de la colección. Abstract: Reuse of audiovisual collections television networks in order to detect whether the Pareto index, providing mechanisms for control and exploitation of the least used part of the audiovisual collection holds analyzed. It is found that the correlation of Pareto is established not only in the use but also the presence of thematic elements and onomastic elements in the file and in the distribution of content, so forms of control arises in the integration of information collection and distributing resources. Likewise, the Pareto index, the Media Asset Management and the paradigm shift to digital, essential to understanding the problems and solutions to eliminate problems in recovery and in the establishment of collection elements described. Keywords:  Information processing. Television. Electronic media. Information systems evaluation.

  12. PENGENDALIAN ASET NIRWUJUD DALAM MANAJEMEN SISTEM IRIGASI: KONSEP DAN PENGEMBANGAN MODEL (Controlling Intangible Assets in Irrigation System Management:Concept and Model Development

    Directory of Open Access Journals (Sweden)

    Nugroho Tri Waskitho

    2013-06-01

    Full Text Available Irrigation was an important component of the agricultural development in Indonesia, but it had many problems. Irrigation management was inefficient, irrigation networks were damaged and farmers participation were poor. These problems were caused by poor of intangible assets. The research aimed at developing the concept and the model of controlling intangible assets in irrigation system management. The research method consisted of two stages. The first stage was developing the concept. The concept of controlling intangible assets in irrigation system management was developed based on principles of knowledge management. The concept stated that intangible assets in irrigation system can be controlled using knowledge management. The second stage was developing the model which consisted of model building and sensivity analysis. Model of controlling intangible assets in irrigation system management was build using neuro-fuzzy. The model had three submodels: knowledge management, intangible assets and performance of irrigation system. Evaluating the model was done in Sapon irrigation system in Kulon Progo, Yogyakarta. Data collecting was done using questionnaire on nine Water Use Associations. Data analysis was done using Adaptive Neuro Fuzzy Inference System. The model had been evaluated using correlation coefficient, Mean Absolute Percentage Error and Root Mean Square Error. Result of the study indicated that the concept of controlling intangible assets in irrigation system management had developed based on knowledge management. The concept stated that irrigation system management had to balance between tangible assets and intangible assets. Intangible assets which had amortization need be controlled. Controlling intangible assets can be done by knowledge management. The model of controlling intangible assets in irrigation system management could predict intangible assets and performance of irrigation system well. The model linked knowledge

  13. Asset sales, asset exchanges, and shareholder wealth in China

    Directory of Open Access Journals (Sweden)

    Weiting Huang

    2012-01-01

    Full Text Available In this paper, we study a sample of 1376 corporate asset sales and 250 asset exchanges in China between 1998 and 2006. We find that corporate asset sales in China enhance firm value with a cumulative abnormal return (CAR of 0.46% for the pre-announcement five-day period, which is consistent with the evidence discovered in both U.K. and U.S. For companies that exchanged assets during the sample period, the pre-announcement five-day CAR of 1.32% is statistically significant. We also discover that gains from divesting assets are positively related to managerial performance measured by Tobin's q ratio and the relative size of the asset sold or exchanged. Well-managed (high-q companies are more likely to sell or exchange assets in a value-maximizing fashion than poorly managed (low-q companies. Furthermore, asset-seller gains are not related to enhancing corporate focus, but improving corporate focus by exchanging for core assets enhances firm value.

  14. 村级集体资产监管现状及对策分析%Current Situations and Countermeasure of Management Village-level Assets

    Institute of Scientific and Technical Information of China (English)

    蔡荣富

    2011-01-01

    Management of village-level assets was the concerning hot issue and focus by farmers.It also has become the key point and difficult point of the current rural work.This paper analyzed the current situation and problem of the village-level asset management,and then proposed countermeasures and suggestions to further improve effective management of the village-level asset.The countermeasures comprised establishing rules and regulations,standardizing management with system,standardizing procedure of asset disposition,assuring the disposition procedure legal,loyal,and public,standardizing public system and strengthening supervisions,etc.%村级集体资产管理是农民关心的热点与焦点,也是当前农村工作的重点与难点。分析了村级资产管理存在的现状与问题,从建章立制,以制度规范管理;规范资产处置程序,保证处置工作合法、公正、透明;规范公开制度,强化内外监督等方面,提出了进一步加强村级资产有效管理的对策与建议。

  15. On Innovating Approaches to University Assets Management and Budget Management%创新高校资产管理与预算管理相结合途径探讨

    Institute of Scientific and Technical Information of China (English)

    姜红梅; 王书情

    2013-01-01

    Based on the study of the current assets management and budget management in colleges and universities combined with the current situation , the author explores assets management and budget management from the perspective of asset management system , perfect the budgeting , standards for asset allocation , establishing performance evaluation system , information management , etc .. and discusses the combination of university assets management and budget management .%针对当前高校资产管理与预算管理相结合的现状,分析资产管理与预算管理相结合的作用,从健全资产管理制度、完善预算编制、制定资产配置标准、建立绩效评价体系、实行信息化管理等方面,探讨高校资产管理与预算管理相结合的有效途径。

  16. After-sales service of engineering industrial assets a reference framework for warranty management

    CERN Document Server

    González-Prida Díaz, Vicente

    2014-01-01

    This book explores the practical implementation of an advanced after-sales management framework devoted to warranty management. The framework is intended for companies producing either standardized or customized products, and such a management tool will facilitate organizational improvement and support innovative decision making processes for technical assistance in after-sales services.  “After–sales Service of Engineering Industrial Assets” comprises a proposal for a warranty management framework, with an account of the different methods that can be used to improve decision making in the different stages of the after-sales service management process, and strategies for strengthening the structure and foundations of the framework. A review of the fundamental issues and current research topics in warranty management and after sales services is also provided, which is exemplified by a case study. This book is intended for postgraduates, researchers and engineers who are interested in aftersales manageme...

  17. The Discipline of Asset Allocation.

    Science.gov (United States)

    Petzel, Todd E.

    2000-01-01

    Discussion of asset allocation for college/university endowment funds focuses on three levels of risk: (1) the absolute risk of the portfolio (usually leading to asset diversification); (2) the benchmark risk (usually comparison with peer institutions; and (3) personal career risk (which may incline managers toward maximizing short-term returns,…

  18. 信息资产风险管理研究文献分析%Research on Literature of Risk Management of Information Assets

    Institute of Scientific and Technical Information of China (English)

    张思佳; 张树静

    2016-01-01

    大数据时代,信息资产已成为组织的重要资产,能使组织获得更大的效益。信息资产风险管理已在各个领域受到许多研究者的广泛关注。文章从信息资产的价值、安全管理、风险分析、风险控制等方面,对近年来我国信息资产风险管理的文献进行综合分析研究。结果显示:信息资产在各行各业都能够带来直接或间接的利益,创造新的价值;对信息资产的有效管理可以提升其创造新价值的作用;保障信息资产的安全,是实现信息资产价值的基础;应从避免风险、抑制风险、中和风险、集中或分散等环节实现信息资产风险控制,确保组织的信息资产安全。%In the era of Big Data, information assets have become the important assets of the organization and are benefical to an organization. Information asset risk management has been widely concerned by many researchers in various fields.The article ana-lyzes the literature on the risk management of information assets in our country in recent years from the aspects of value, safety management, risk analysis, risk control and so on. The results show that the information assets can bring direct or indirect benefits, and create new value. The effective management of information assets can improve the value of information assets. It is the basis to realize the value of information assets.

  19. 中小企业流动资产管理方法探讨%Management of Current Assets in Small and Medium-sized Enterprises

    Institute of Scientific and Technical Information of China (English)

    左蕾

    2011-01-01

    从中小企业流动资产的内容、目标与方法、问题与对策等方面着手,结合有关示例来研究中小企业资产管理方法,以期更好地提高企业的经济效益。%Based on the contents,goals,problems and countermeasures of the current assets of small and medium-sized enterprises,and with examples,the paper studies the management of the current assets in these enterprises for better economic benefits.

  20. Research on the Integration of Assets Management and Budget Management in Higher Educational Organization%高校资产管理与预算管理相结合若干问题探析

    Institute of Scientific and Technical Information of China (English)

    陈玉安

    2013-01-01

    《事业单位国有资产管理暂行办法》(财政部令第36号)正式提出了资产管理要与预算管理相结合的新理念,笔者就资产管理与预算管理互为前提与基础以及相互制约相互促进的关系、高校资产管理与预算管理相脱节的原因方面入手,从编报预算中附加填报重大资产存量和国有资产收益情况、建立资产管理的信息化平台、将资产处与非税处合并办公、开展固定资产清理核实工作等六方面对高校资产管理与预算管理有机结合提出基本思路,旨在建立规范而长效的高校资产管理机制。%Temporary Measures on National Assets Management (NO 36 order of Ministry of Finance) puts forward a new idea that assets management shall be combined with budget management. The au-thor probed into the relationship between assets management and budget management and the reason why they are disconnected with each other for the time of being; the countermeasures include: compil-ing important state-owned assets stock and state-owned asset profits while compiling the budget;estab-lishing an informational platform for assets management;integrating assets department and non-taxation department; carrying out assets review to integrate assets management and budget management so as to establish a standard and sustainable asset management system in higher educational organizations.

  1. 收益序列相关的动态资产-负债管理%MULTIPERIOD ASSET-LIABILITY MANAGEMENT WITH SERIALLY CORRELATED YIELDS

    Institute of Scientific and Technical Information of China (English)

    张玲; 李仲飞

    2012-01-01

    In this paper we study an asset-liability management problem with serially correlated yields of risky assets under mean-variance criterion.By virtue of the embedding method of Li and Ng (2000),we embed the asset-liability management problem into a separable quadratic optimization problem with serially correlated returns.Then,adopting the dynamic programming approach and using the relation between the optimal strategy of the original problem and that of an auxiliary problem,we derive the optimal strategy and the efficient frontier of the asset-liability management problem with serial correlated yields.%以条件期望体现风险资产收益的相关性,建立了资产收益序列相关时资产-负债管理的动态均值-方差模型.采用Li和Ng (2000)的嵌入法,构造了一个具有二次效用函数的辅助问题,利用动态规划方法及原问题与辅助问题最优策略之间的关系,得到了原问题的最优投资组合策略和有效边界.

  2. Discussion on the Management of State Assets in Institutions%浅谈事业单位国有资产的管理

    Institute of Scientific and Technical Information of China (English)

    黄晓红

    2011-01-01

    In recent years, with the continuous development of economy and society, total amount of state assets in institutions is rising. Management of state assets, particularly in state-owned institutions, has become a major political and economic issue about the exercise of public power, the onfidence level of people to the government. In this paper, the current situation and existing problems state assets management in institutions in China are proposed,and some suggestions on reform of the state assets management in institutional system are made.%近年来,随着经济社会的不断发展,事业单位国有资产总量也在不断上升.国有资产管理,尤其是事业单位的国有资产管理,已经成为公权行使、人民对政府信任度的一个重大政治经济问题.本文提出我国事业单位国有资产管理的现状及存在的问题.并对改革完善事业性国有资产管理体制提出一些对策建议.

  3. Development of advanced risk informed asset management tool based on system dynamics approach for nuclear power plant

    Energy Technology Data Exchange (ETDEWEB)

    Lee, Gyoung Cheol

    2007-02-15

    In the competitive circumstance of electricity industry, the economic efficiency of electricity generation facility is the most important factor to increase their competitiveness. For nuclear power plant (NPP), safety is also an essential factor. Over fast several years, efforts for development of safety concerned and financial asset maximizing method, process and tools have been continued internationally and Risk-Informed Asset Management (RIAM) methodology is suggested by Electric Power Research Institute (EPRI). This RIAM methodology is expected to provide plant operators with a project prioritization and life cycle management planning tool for making long-term maintenance plans, guiding plant budgeting, and determining the sensitivity of a plant's economic risk to the reliability and availability of system, structure, and components (SSC), as well as other technical and economic parameters. The focus of this study is to develop model that help us to resource allocation, to find what effect such allocations on the plant economic and safety performance. Detailed research process for this goal is as follow; First step for development of advanced RIAM model is to review for current RIAM model of EPRI. This part describes the overall RIAM methodology including its conceptual model, implementation process, modular approach etc. Second step is to perform feasibility study for current EPRI's RIAM model with case study. This part shows the result of feasibility study for current RIAM method by case study and discussion for result. Finally, concept of Advanced RIAM model is developed based on system dynamics approach and parameter relationship is formulated. In advanced RIAM Model, Identification of scheduled maintenance effect on other parameters and the relationship between PM Activity and failure rate is most important factor. In this study, these relationships are formulated based on system dynamics approach. Creations of these modeling tool using Vensim

  4. Asset Meltdown

    DEFF Research Database (Denmark)

    Marekwica, Marcel; Maurer, Raimond; Sebastian, Steffen P.

    2011-01-01

    Executive Summary. This paper analyzes the relation between demographic structure and real asset returns on Treasury bills, bonds, and stocks for the G7 countries (United States, Canada, Japan, Italy, France, the United Kingdom, and Germany). A macroeconomic multifactor model is used to examine...

  5. 浅谈无形资产管理问题%Discussion on the management of the intangible assets

    Institute of Scientific and Technical Information of China (English)

    施燕燕

    2013-01-01

      一个企业的资产是由有形资产和无形资产共同组成的。长期以来,人们关注的焦点只是有形资产,衡量一个公司的业绩也均是以有形资产为标准的,可以说是一切以有形资产的价值论英雄。随着中国加入世界贸易组织和经济全球化进程的推进,无形资产越来越被重视,无形资产质量的高低往往对一个企业具有决定性的影响。%  An enterprise's assets are composed of tangible assets and intangible assets. Long-term since,the focus of attention is the tangi-ble assets,the measure of a company's performance are also to tangible assets as the standard,can be said to be everything to the value of tangible assets on heroes. With China's accession to the World Trade Organization and the development of economic globalization,more and more attention to intangible assets,intangible assets quality often has a decisive influence on a business.

  6. Design and analysis of college assets management information system%高校资产信息管理系统的设计和分析

    Institute of Scientific and Technical Information of China (English)

    李佳

    2015-01-01

    With the rapid development of information technology, information technology application in the management of colleges and universities is becoming more and more extensive,its application in the asset management information system is a typical example.The current traditional asset management way already can not adapt to the development of the actual requirements.Only under the new situation to improve the utilization of information technology,advanced management mode,build up perfect college assets management information system to adapt to the actual management.This article will focus on analyzing how the asset management system design.%随着信息技术的快速发展,信息技术在高校管理中的应用范围也越来越广泛,它在资产信息管理系统中的应用就是典型例子。当前传统的资产管理方式已经不能适应高校实际发展的要求。新形势下只有加强信息技术的利用,采用先进的管理模式,构建起完善的高校资产信息管理系统才能够适应实际管理。本文将重点分析如何进行高校资产管理系统的设计。

  7. 医院固定资产信息化管理探讨%Study on Informationization of Fixed Assets Management in Hospitals

    Institute of Scientific and Technical Information of China (English)

    张国群

    2011-01-01

    Objective To explore the informationization of the fixed assets management in hospital,and establish the information management platform. Methods The current situation of fixed assets management informationization and the disadvantage of traditional management mode were investigated, and the necessity of informationization of fixed assets management was demonstrated. With the information network ,we established an informationization management platform and soft system of effective management, and practiced this platform in the works of hospital management; the improvement of economic benefit of fixed assets was analyzed. Results The formationization system made a standardized fixed assets management, carried out the share of information, the full course and traceable management of fixed assets. There avoided the information island phenomenon and increased the communication of information. Conclusion The informationization of fixed assets management is helpful to enhancing the management efficiency, scientific decision and normalized management of hospital; which can ensure State - owned assets security and integrity, and promote the development of sanitary affairs and continuous increase of economic benefit.%目的 探讨医院固定资产信息化管理的构建.方法 针对医院固定资产信息化管理现状和传统管理模式存在的弊端,论述了固定资产信息化管理的必要性.利用现代信息网络技术手段,筑建完备的信息化管理平台,形成管理科学的软件系统,借助网络信息提出信息化的构建及信息化在医院固定资产实际管理中应用,提高资产使用效益.结果 固定资产信息化管理规范了资产管理流程,实现了固定资产信息的互通共享和固定资产的全程管理及可追溯管理,避免信息孤岛,加快信息交流.结论 固定资产信息化管理使资产管理具有更深的管理层次,提高管理效率,逐步实现医院工作决策科学化、管理规范化

  8. Assets Management Status Quo and Relevant Problems of Rural Grid%农电资产管理现状及问题探讨

    Institute of Scientific and Technical Information of China (English)

    刘江玲

    2012-01-01

    资本集中运作是国家电网公司财务集约化的重要内容。以湖南为例分析了农电资产管理的现状及存在的问题,如管理体系有待健全、资产信息更新不及时、资产经费收支不配比等,并针对性地提出优化资产结构、提高资本运营效率、促进财务集约化发展等建议,以利于维护农网建设的成果。%Concentrated capital operation is an important part of intensive finance of the State Grid Corporation of China. Taking Hunan Province as an example, this paper analyzes the assets management status quo and existing problems, such as the management system that is imperfect, the assets information that is not updated in time and the assets expenditure that are not balanced, and proposes some suggestions in optimizing the assets strucan'e, improving the capital operation efficiency and promoting intensive finances.

  9. Value of monitoring in asset management: A social costbenefit analysis approach

    NARCIS (Netherlands)

    Zouch, M.; Courage, W.; Nápoles, O.M.

    2013-01-01

    We present a framework to investigate new monitoring techniques for infrastructures and assess their potential value for the network management. This framework is based on a social cost benefit analysis tool that aims to (i) assist decision makers in selecting and developing cost-effective new monit

  10. 浅谈高职院校资产管理提高途径%Ways to Improve Higher Vocational Colleges Asset Management

    Institute of Scientific and Technical Information of China (English)

    滕雪松

    2016-01-01

    高职院校资产管理在高职院校的管理工作具有重要地位,但目前高职院校的资产管理存在着多头管理、账目不清、缺少规范等问题,需要高职院校在规则、监督、信息化和人员素质做出努力以提高高职院校资产管理的效率。%Asset management in the management of higher vocational colleges have an important role in higher vocational colleges, vocational colleges but currently there is bull management of asset management, accounts is unclear, the lack of stan-dardized and other issues, need higher vocational colleges in the rules, supervision, information technology and personnel to make efforts to improve the efficiency of asset management in vocational colleges.

  11. Asset prices and priceless assets

    NARCIS (Netherlands)

    Penasse, J.N.G.

    2014-01-01

    The doctoral thesis studies several aspects of asset returns dynamics. The first three chapters focus on returns in the fine art market. The first chapter provides evidence for the existence of a slow-moving fad component in art prices that induces short-term return predictability. The article has b

  12. On Management of State-owned Assets of Local Colleges and Universities%地方本科高校国有资产管理析论

    Institute of Scientific and Technical Information of China (English)

    戴嘉祥

    2012-01-01

    当前,地方本科高校尤其是新建地方本科高校在国有资产管理建设方面还存在一些明显的问题,主要是思想认识上重购买、轻管理,工作方法上管理手段落后、效能不高,制度建设上观念滞后、不规范.以及校内各单位的资产调剂困难等。地方本科高校应提高认识,建章立制,强化国有资产管理观念,采取切实措施,加强国有资产管理,为建设节约型地方本科高校发挥更大的作用。%At present, there are some obvious problems of the management of state-owned assets in local universities, espe- cia|ly in newly built local undergraduate colleges, which are mainly as follows : laying particular stress on the purchase and looking clown the management, the method of working management means backward, efficiency is not high, the system construction idea lag, is not standardized, and various units of asset transfers difficulty and so on. Local universities should enhance the understand- ing, establishing system, strengthen the state-owned assets management concept, take effective measures, strengthen the manage- ment of state - owned assets, play a more important role in construction managing model in local universities.

  13. Construction and Analysis of Campus Media Asset Management System%校园媒体资产管理系统的构建与分析

    Institute of Scientific and Technical Information of China (English)

    李志刚

    2016-01-01

    校园媒体资产管理系统是一款集存储、整理、归档、查询以及应用分发为一体的媒体文件智能管理平台。实现了视音频资料、图片、文档等媒体文件的统一管理,智能整理和快速查询。立足于学校对媒体文件的管理需求,以知识管理理念为设计原则,使用灵活,扩展性强。适用于学校历史资料保存,部门资料共享,多媒体教学,数字图书馆等多种应用场景媒体资产管理系统集成了先进的硬件架构。系统适用于海量媒体资产的管理应用,满足了媒体资产拥有者创建、挖掘、存储、管理、发布各种形式信息的要求,从而在最大限度上发挥“媒体资产”的价值。%The campus media asset management system is a media file intelligent management platform which is the collection of storage, sorting, archiving, query and application distribution. It implements the unified management, intelligent sorting and fast query of video and audio information, pictures, documents and other media files. It is based on the school management needs of the media files and takes the concept of knowledge management as the design principle. It has the flexible use and strong expansion. It is suitable for school history data preservation, department information sharing, multimedia teaching, digital library and other applications. Media asset management system integrates advanced hardware architecture. The system is applicable for the management of the management applications if mass media assets, it meets the requirements of media asset owners to create, mining, storage, management, publish information, so as to maximize the value of"media assets".

  14. Making Enterprise Information Management (EIM) Work for Business A Guide to Understanding Information as an Asset

    CERN Document Server

    Ladley, John

    2010-01-01

    Organizations of all types struggle with information. Millions of dollars are spent on ERP applications to integrate data and yet this data still isn't accessible or relevant. Emails contain hidden liabilities. Safety manuals endanger workers. Worse, there is data and information being created and handled in every nook and cranny of large organizations, well out of view of formal oversight, but within view of customers and regulators. Thus far, any efforts to wrestle the "data-beast" to the ground have failed, and there exists a profound need for all levels of business management, not just IT,

  15. A flexible methodology to integrate energy issue in strategic asset management in social housing: the ECOSIM French experience

    Energy Technology Data Exchange (ETDEWEB)

    Lacarriere, Bruno; Bourges, Bernard (Ecole des Mines de Nantes, Nantes (France)); Jallet, Paul (Le Toit Angevin, Angers (France))

    2009-07-01

    In order to improve the efforts to reduce energy use in the Social Housing sector, the IEE-ESAM project (completed in December 2008) aimed to develop adequate tools to integrate the issue of energy in strategic asset management (SAM) processes. The present work details a methodology built with the aim of a sufficient flexibility to be adaptable of the different Social Housing Operators (SHO) situations. The paper illustrates this methodology by a successful experience of development. The objective was to develop a tool satisfying the practical expectations of the Social Housing Operators. Examples of the difficulties that had to be overcome include difficulties in knowing in detail some technical properties of the housing stock (thermal properties, glazing properties, history of refurbishment) and lack of internal skills in thermal modelling to evaluate the different possible actions. The final tool developed can be used for one particular building, a set of buildings or at the whole stock scale. The tool does not use an integrated thermal calculation core but external databases and/or feedback based on experience. It offers a description of the energy performance level of the stock, points out the worst-performing elements, evaluates solutions to improve the energy performance (for building envelopes and equipments) and quantifies the gains (energy and carbon saved, financial) and the costs (investment) of these solutions. The tool assists the SHO in taking decisions (regarding priorities for investment) which include energy efficiency parameters in addition to classical SAM parameters. The success of the approach has been demonstrated by the SHO that manages the stock used as a field test for this project. They are currently using the tool developed from the methodology to plan stock investment actions.

  16. Coping Strategies of Security Asset Management%券商资产管理应对行业变革策略

    Institute of Scientific and Technical Information of China (English)

    黄建贤

    2014-01-01

    Since 2012,the whole financial market has been sharply changing.The boundaries of bank,securities,insurance,trust and other related industries have been gradually breaking and fu-sing.Especially in the asset management industry,the new intensive policies of government have been changing the competition situation of financial asset industry.The extensive financial asset man-agement or huge financial asset management is rapidly growing.The influence of integration of new policies and cross-border business is enormous.Especially the relaxation of financial asset manage-ment license leads in more competitors and vitality.In the meanwhile,new policies spread out the new channels and increase the configurable products for the development of financial asset business. The innovation environment of financial products has been optimizing.In this situation,the license monopoly of financial management sub-industry has been gradually disintegrating.The feature of cross industries cooperation and competition has been more obvious.Both of all make each financial asset management institutions through different value activities to occupy the respective ecological position, develop strategic layout in huge financial asset management market and gradually carry out the differ-entiated business strategies.%自2012年以来,整个金融市场发生了急剧变化,银行、证券、基金、保险、信托等相关子行业的边界逐步在突破和融合。尤其是资产管理行业,监管层关于资产管理新政的密集出台改变了资产管理行业的竞争格局,泛资管或者大资管行业快速成长,这些政策的释放和跨界业务的融合,带来的影响是巨大的,特别是资管行业业务牌照的管制放松,吸引了更多的机构竞争者,行业活力显现;同时新政策为资管业务的开展铺设了新的渠道格局,增加了可配置产品,金融产品创新环境得到优化。在这种情况下,资管行业子行业

  17. 高校资产管理系统设计中的综合化对策%The Comprehensive Management Mode of University Assets

    Institute of Scientific and Technical Information of China (English)

    陆永良; 陆瑞才; 杜文超; 陆伟成

    2012-01-01

    参照湖州师范学院数字化校园建设进程及现有资产管理模式,提出一种综合化的资产管理理念,设计一种囊括高校各类资产的综合化管理系统,对其中一些关键点做了详细研究。%This paper, based on digital campus in Huzhou Teachers College, presents a new concept of asset management, designs a comprehensive management mode that contains all of the university assets and offers a detailed analysis of the key points.

  18. Discussions on Reform of Assets Management Model in Agricultural Scientific Research Institutions%农业科研事业单位资产管理模式改革探讨

    Institute of Scientific and Technical Information of China (English)

    詹丽香

    2012-01-01

    “十一五”以来,国家财政对农业科研投入逐年增加,农业科研单位硬件设施不断改善,固定资产快速增值。文章分析了农业科研单位的资产现状及资产管理存在的问题,如固定资产不计提折旧、资产重复购置等,并针对这些问题从设立专门的资产管理机构、建立资产查询信息系统、对固定资产计提折旧与减值准备等方面,提出了农业科研事业单位国有资产管理模式改革思路。以期促进国有资产的保值与增值。%Since "the 1 lth Five-year Plan" period, the infrastructure and facilities of agricultural scientific research institutions have improved constantly and assets increased rapidly due to the increasing of financial input from all levels of govemment. Current status of asset in agricultural scientific research institutions was analyzed. Problems in management of asset were pointed out, such as the absence of assets depreciation, repeat purchase of asset, etc. According to these problems, reform strategies of model of asset management in agricultural scientific research institutions were suggested for keeping value and increasing value of national assets, i.e., setting up special asset management organization, setting up asset inquiry information system, asset depreciation or prepare of asset devalue, etc.

  19. 高校流动资产管理面临的问题及对策%Problems Faced by College Current Asset Management and Countermeasures

    Institute of Scientific and Technical Information of China (English)

    韦光莉

    2013-01-01

      近年来,我国的高等教育取得了飞速的发展。随着国家对高等教育投入的逐年加大,高校的流动资产也迅猛增长。如何对其进行有效管理,使其达到良好的“性价比”(即以较低的成本满足高校的正常运转)就成了摆在我们面前的一个很重要的问题。本文从高校国有资产管理的现状出发,主要针对流动资产管理中存在的问题进行了深入分析,并就如何更加有效地管理高校流动资产提出了自己的观点和看法。%In recent years, with the rapid development of higher education and the increasing in state higher education investment year by year, the college's current assets have been increased rapidly. How to effectively manage them to meet the normal operation of the college with a lower cost became a very important issue. From the status quo of college-owned assets management, this paper made in-depth analysis of existing problems in the management of current assets, and put forward own views and opinions on more effective management of university current assets.

  20. The Effects of Asset Management and Profitability on Stock Returns: A Comparative Study between Conventional and Islamic Stock Markets in Indonesia

    Directory of Open Access Journals (Sweden)

    Shelly Midesia

    2016-09-01

    Full Text Available This study aims at empirically examining whether there are differences in stock returns between conventional and Islamic stock returns In Indonesia for the period 2010-2013. This study also attempts to explore the effect of asset management and profitability both stock returns in Indonesia. Annual pooled data gathered from the annual financial reports of 100 conventional and Islamic stock returns, which were published by the Indonesian Stock Exchange from 2010 to 2013 were used and analyzed by using the independent t-test and panel multivariate regression analysis. The result shows that there was no difference in stock returns between the conventional and Islamic stock markets. Additionally, the study documents that only profitability, which is measured by market ratio, was found to have an influence on the conventional stock markets. Meanwhile, as for Islamic stock market, only management of assets was found to have a significant effect on the stock return. These findings imply that investors who are investing in both Islamic and conventional markets would gain similar returns. However, in predicting and stabilizing the stock markets, both investors and policy makers should focus on the profitability for the conventional and management of assets for the Islamic stock market.

  1. Generation of SEEAW asset accounts based on water resources management models

    Science.gov (United States)

    Pedro-Monzonís, María; Solera, Abel; Andreu, Joaquín

    2015-04-01

    One of the main challenges in the XXI century is related with the sustainable use of water. This is due to the fact that water is an essential element for the life of all who inhabit our planet. In many cases, the lack of economic valuation of water resources causes an inefficient water use. In this regard, society expects of policymakers and stakeholders maximise the profit produced per unit of natural resources. Water planning and the Integrated Water Resources Management (IWRM) represent the best way to achieve this goal. The System of Environmental-Economic Accounting for Water (SEEAW) is displayed as a tool for water allocation which enables the building of water balances in a river basin. The main concern of the SEEAW is to provide a standard approach which allows the policymakers to compare results between different territories. But building water accounts is a complex task due to the difficulty of the collection of the required data. Due to the difficulty of gauging the components of the hydrological cycle, the use of simulation models has become an essential tool extensively employed in last decades. The target of this paper is to present the building up of a database that enables the combined use of hydrological models and water resources models developed with AQUATOOL DSSS to fill in the SEEAW tables. This research is framed within the Water Accounting in a Multi-Catchment District (WAMCD) project, financed by the European Union. Its main goal is the development of water accounts in the Mediterranean Andalusian River Basin District, in Spain. This research pretends to contribute to the objectives of the "Blueprint to safeguard Europe's water resources". It is noteworthy that, in Spain, a large part of these methodological decisions are included in the Spanish Guideline of Water Planning with normative status guaranteeing consistency and comparability of the results.

  2. Application of Media Asset Management System for Broadcasting and Television%浅析媒体资产管理系统在广电系统的应用

    Institute of Scientific and Technical Information of China (English)

    蒙诺; 孟放

    2012-01-01

    媒体资产管理系统在广电领域具有广泛应用.简要阐述了媒体资产管理的相关概念,介绍了广电媒体资产管理系统的组成、各子系统功能以及相关关系,并对媒体资产管理系统在广电系统中的应用现状和前景进行了分析.%Media asset management system has broad applications in the field of broadcasting and television.Some related concepts about media asset management are introduced.The composition of media asset management system is described in details with the function and relationship of various parts of the system. Finally, the application status and prospects of media asset management system for broadcasting and television are analyzed.

  3. 分析煤炭企业对固定资产的管理举措%Analysis of Coal Enterprises on Fixed Assets Management Initiatives

    Institute of Scientific and Technical Information of China (English)

    白海荣

    2013-01-01

      为了扩大煤炭企业的生产能力,提升自身的安全生产和管理水平,以及采用国内外先进的煤炭生产技术,煤炭企业都必须为上面的这些需求投入大量的资金,从而固定资产的比重在煤炭企业的总资产中越来越大。因此,对煤炭企业的固定资产管理,包括现状、举措的分析,都是有深刻意义的。%  In order to expand coal production capacity of enterprises to enhance their own safety in production and management level, and using the advanced coal production, coal companies must put in a lot of money for these needs, and thus increasing the proportion of fixed assets in the total assets of the coal enterprises. Therefore, the coal companies, fixed asset management, including the status quo analysis of the initiatives are profound significance.

  4. Asset Condition, Information Systems and Decision Models

    CERN Document Server

    Willett, Roger; Brown, Kerry; Mathew, Joseph

    2012-01-01

    Asset Condition, Information Systems and Decision Models, is the second volume of the Engineering Asset Management Review Series. The manuscripts provide examples of implementations of asset information systems as well as some practical applications of condition data for diagnostics and prognostics. The increasing trend is towards prognostics rather than diagnostics, hence the need for assessment and decision models that promote the conversion of condition data into prognostic information to improve life-cycle planning for engineered assets. The research papers included here serve to support the on-going development of Condition Monitoring standards. This volume comprises selected papers from the 1st, 2nd, and 3rd World Congresses on Engineering Asset Management, which were convened under the auspices of ISEAM in collaboration with a number of organisations, including CIEAM Australia, Asset Management Council Australia, BINDT UK, and Chinese Academy of Sciences, Beijing University of Chemical Technology, Chin...

  5. Design of an Asset and Liability Management System for a Bank%某银行资产负债管理系统设计

    Institute of Scientific and Technical Information of China (English)

    钱秋艳

    2015-01-01

    由于目前金融市场的风云变幻,提出不管从主客观还是制度方面考量,银行建立专业的资产负债管理系统都势在必行.指出该系统在银行发展中的重要作用,论述了某银行资产负债管理系统的设计方案,各大模块的设计要点,指出国内商业银行只有通过管理的现代化才能提升自身的核心竞争力.%Due to the changeable situation of current financial market, it proposes that it is an inevitable trend to build upa professional asset and liability management system in banks considering subjectivity, objectivity and systematism. In the paper, the role of this system in bank development was dicussed. Further, a design scheme of an asset and liability manage-ment system for a bank was described, including key points of design for modules. In the end, it points out that only through management modernization, can domestic commercial banks enhance their core competitiveness.

  6. Discussion on the Management of Hospital Ffixed Assets and its Use Effi-ciency%刍议医院固定资产管理及其使用效益

    Institute of Scientific and Technical Information of China (English)

    薛丽萍

    2015-01-01

    医院资产中占比重最大的是固定资产,部分医院的固定资产价值几亿元。随着医疗改革,医院为了不断扩大规模,不断增加固定资产,固定资产的使用和管理中的弊端逐渐显现出来。因此,如何配置医院固定资产和如何提高其利用率就成为当前医院管理者的工作重心,该研究通过对医院固定资产使用现状进行分析并提出相应的改进措施。%The hospital assets accounted for the largest proportion of the fixed assets, part of the hospital fixed assets worth hundreds of millions of yuan. With medical reform, the hospital in order to continue to expand the scale, and continue to in-crease the fixed assets, the use and management of fixed assets gradually revealed. Therefore, how to configure the hospital fixed assets and how to improve its utilization rate has become the focus of hospital management, this paper analyzes and puts forward the corresponding improvement measures through the use of fixed assets in the hospital.

  7. RFID技术在高校实验设备资产管理中的应用%Application of RFID technology in experimental equipment assets management in colleges and universities

    Institute of Scientific and Technical Information of China (English)

    王声革; 郭建宏

    2013-01-01

    利用RFID自动识别技术,通过互联网实现实验设备固定资产的信息化管理.该应用技术可改变高校实验设备固定资产的手工管理方式,有效解决资产清查效率低、资产清查难度大、难以监控等问题,显著提高高校资产管理的效率和水平,保证教学科研工作正常运行.%The laboratory equipment assets exist daily management benefit low, asset inventory difficult, difficult to control, and other problems. Using RFID automatic identification technology, through the Internet it can realize the informationization management of experimental equipment of fixed assets, may change the university experimental equipment fixed assets manual management way, can effectively solve the asset inventory problems related to low efficiency, can improve the efficiency of college asset management and level, and can ensure the normal operation of the teaching and scientific research.

  8. Targeted assets risk analysis.

    Science.gov (United States)

    Bouwsema, Barry

    2013-01-01

    Risk assessments utilising the consolidated risk assessment process as described by Public Safety Canada and the Centre for Security Science utilise the five threat categories of natural, human accidental, technological, human intentional and chemical, biological, radiological, nuclear or explosive (CBRNE). The categories of human intentional and CBRNE indicate intended actions against specific targets. It is therefore necessary to be able to identify which pieces of critical infrastructure represent the likely targets of individuals with malicious intent. Using the consolidated risk assessment process and the target capabilities list, coupled with the CARVER methodology and a security vulnerability analysis, it is possible to identify these targeted assets and their weaknesses. This process can help emergency managers to identify where resources should be allocated and funding spent. Targeted Assets Risk Analysis (TARA) presents a new opportunity to improve how risk is measured, monitored, managed and minimised through the four phases of emergency management, namely, prevention, preparation, response and recovery. To reduce risk throughout Canada, Defence Research and Development Canada is interested in researching the potential benefits of a comprehensive approach to risk assessment and management. The TARA provides a framework against which potential human intentional threats can be measured and quantified, thereby improving safety for all Canadians.

  9. Earnings Management Based on Disposal of Assets%基于资产处置的盈余管理研究

    Institute of Scientific and Technical Information of China (English)

    王福胜; 程富; 吉姗姗

    2013-01-01

    Taking A-share listed companies in stock markets of Shenzhen and Shanghai from 2009 to 2010 as research samples , the study measures real earnings by net income , after deducting the profit and loss from the disposal of non-current assets .We divide research samples into three types , i.e., loss firms, earnings decreasing firms and earnings increasing firms , use univari-ate analysis and OLS regression model to investigate whether firms manipulate earnings through the disposal of assets , and utilize Logistic regression model to explore detailed incentives to manage earnings through the disposal of assets for each type of firms . The results show that:①loss firms and earnings decreasing firms tend to increase reported earnings through the disposal of assets to avoid reporting losses and earnings decreases;②earnings increasing firms tend to decrease reported earnings through the dis-posal of assets to smooth earnings;③the probability that the loss firms avoid reporting losses through the disposal of assets is neg -atively associated with the extent of losses before assets disposal and positively associated with previous period losses , delisting risks and performance-related compensation contract;④the probability that the earnings decreasing firms avoid earnings decrea-ses through the disposal of assets is negatively associated with the extent of earnings decreases before assets disposal and positive -ly associated with the degree of information asymmetry , current period losses and asset-liability ratio;and ⑤the probability that the earnings increasing firms smooth earnings through the disposal of assets is positively associated with the extent of earnings in -creases before assets disposal , the profit level and tax costs , and negatively associated with asset-liability ratio and previous peri-od losses.%选取2009年至2010年沪深两市A 股上市公司为研究样本,以扣除非流动资产处置损益后的净利润衡量真实盈余,将研究

  10. On Problems of Fixed Assets Management in Enterprises' Groups%浅议企业集团固定资产管理中存在的问题及对策

    Institute of Scientific and Technical Information of China (English)

    王芳

    2011-01-01

    In market economy,the survival and development of enterprises must be based on good management.As an important component of enterprises,fixed assets are the essential condition for the existence of enterprises,the management of which is directly related to the development of enterprises.On account of a good many subjective and objective factors,there exist many problems in the management of fixed assets.This article briefly discusses the short-term behavior of enterprises in their fixed assets investment,the formation of unlisted assets,the loss of state-owned assets in the fixed assets management,the recognition of fixed assets and the computation of depreciation of fixed assets in the value accounting of fixed assets,etc.In reaction to these problems,the article also makes some propositions about the approaches to improve the check-up method,about the establishment and improvement of the fixed assets management system,about the popularization of the accelerating depreciation method,to achieve the benign circulation of fixed assets,and enable enterprises to develop healthily.%市场经济条件下,企业集团的生存与发展必须以良好的管理手段为基础。固定资产作为企业集团资产中的一个重要组成部分,是企业存在的根本条件,它的管理好坏直接关系到企业的发展。由于诸多主客观因素的影响,固定资产管理中存在许多问题。本文对企业集团固定资产投资中的短期行为、账外资产的形成、固定资产经营中的国有资产流失,以及固定资产价值核算中有关固定资产确认、折旧的计提等方面存在的问题进行了粗浅的探讨,并提出要通过改进考核办法,建立健全固定资产管理制度,推广加速折旧法等管理措施,实现固定资产的良性循环,使企业向健康发展的道路前进。

  11. A Comparison Between a Dynamic and Static Approach to Asset Management Using CAPM Models on the Australian Securities Market

    Directory of Open Access Journals (Sweden)

    Dionigi Gerace

    2015-06-01

    Full Text Available Despite the capital asset pricing model being one of the most influential mod¬els in modern portfolio theory, it has also been a victim of criticism in numerous academic papers. Its assumptions which seem to be rather unre¬alistic, have caused many academics to improve the model by relaxing some of its restrictive statements. In this journal article, we compare the performance of an optimal portfolio of securities in the Australian securities market by constructing two theoretical portfolios; one using the capital asset pricing model which uses a single beta throughout a static investment horizon; and another, which allows the op¬timal portfolio to be rebalanced each week with an adjusted beta. The performance of the two theoretical portfolios is compared to determine the superior model. Overall, findings showed that due to rebalancing of the portfolio, the multiple period model was the superior model based on before and after transaction cost returns.

  12. Capital Structure and Assets

    DEFF Research Database (Denmark)

    Flor, Christian Riis

    2008-01-01

    post optimally sell the assets or re-optimize the capital structure. Ex ante, more uncertain asset value decreases leverage, but not firm value, and selling the assets becomes less likely. Firms should tend to invest in assets whose value is less correlated to changes in earnings and, in addition...

  13. On How to Manage Fixed Assets of Grass-roots Institutions%浅谈如何管理好基层事业单位的固定资产

    Institute of Scientific and Technical Information of China (English)

    朱艳丽

    2012-01-01

    事业单位的固定资产数量和金额增长迅猛,依法规范基层事业单位固定资产划分界限,取得方式,计价原则,折旧方法,管理模式,人员配置.加强固定资产管理,细分责、权、利.加强内部控制制度,防止并及时发现和纠正固定资产业务中的差错和舞弊,保护固定资产的安全和完整.提高固定资产的使用效益,使固定资产保值,增值,以满足各个部门对固定资产管理的需要.%The number of fixed assets of the institutions and the money amount grow rapidly, according to law to standardize the grass-roots institutions' fixed assets demarcation, acquisition method, the principle of valuation, depreciation methods, management mode and staffing. To strengthen the management of fixed assets, subdivide responsibilities, rights and interests. To strengthen internal control systems to prevent and timely detect and correct errors and fraud in the business of fixed assets, protect the security and integrity of fixed assets. To improve the utilization benefit of fixed assets, make fixed assets maintain value, rise in value, so as to meet the needs of all sectors managing the fixed asset.

  14. Challenges and Strategies of Trust Companies in Pan Asset Management Period%泛资管时代信托公司的挑战与对策

    Institute of Scientific and Technical Information of China (English)

    王瑞君

    2014-01-01

    在“分业经营、分业监管”的金融体制下,信托公司经过短短几年的高速发展就成为仅次于银行的第二大金融部门。但是伴随资管新政的出台,信托公司将会失去垄断经营权,面临其他金融机构的激烈竞争。本文通过分析泛资产管理市场的发展现状、存在的问题以及信托公司所面临的挑战,提出相关对策建议。%Under the financial system of the“separate operation, separate supervision”, trust companies rank the second biggest financial sector in a few years’ rapid development after banks. But with the promulgation of the new policy on asset management, trust companies will lose its monopoly and face intense competition from other financial institutions. The paper analyzes the develop-ment situation and problem of the pan asset management market, explores the challenges of the trust companies, and proposes integrat-ed strategies of trust companies.

  15. Brief introduction of the informatization of asset management in hospital%浅谈医院资产管理信息化的实现

    Institute of Scientific and Technical Information of China (English)

    姚稚云; 张素琼; 马洪斌

    2014-01-01

    Objective: Establishment of information system can contribute to the integration of resources and process optimization of the hospital, so that it can reduce operating costs and improve service quality, work efficiency and the management level. It is helpful to realize the digital hospital and is the new trend of modern medical development. Methods: Information systems using C/S and B/S mode with full module function. The navigation is clear, flexible and easy to use;which have reserved for special interface data platform for easy to expand. Results:Through the implementation of information systems to solve a single asset management tools, please collar complex, information isolated, accounting information lag and other issues, to improve efficiency of hospital equipment and patient satisfaction guarantee, to achieve a transparent, integration, dynamic, precise management of hospital assets. Conclusion: The system realizes quality and safety control to the assets of whole process, specialization and informatization. The system adapts to the real service of hospital asset management, to meet the requirements of asset information management in the hospital.%目的:资产信息化系统的建立,有助于实现医院的资源整合、流程优化,使运行成本降低,提高服务质量、工作效率和管理水平。有助于实现数字化医院,是现代医疗发展的新趋势。方法:信息系统采用C/S和B/S模式相结合,全模块功能,导航清晰、灵活、易学易用;预留专用接口数据平台,易于扩展。结果:通过信息化系统的实施,解决了资产管理手段单一、请领复杂、信息孤立、会计核算信息滞后等问题,提高了医院资产设备的保障效率和患者满意度,实现了医院资产的透明化、一体化、动态化、精确化管理。结论:该系统实现了对资产全过程、专业化、信息化的质量安全控制。系统适应医院资产管理的真实业务

  16. Study on the Multi-level Management Mode Construction of China's Foreign Exchange Reserves Assets---Also on the Investment Diversification of Foreign Exchange Reserve Assets%中国外汇储备资产多层次管理模式构建研究--兼论外汇储备资产投资多元化

    Institute of Scientific and Technical Information of China (English)

    孔立平

    2015-01-01

    With the expansion of the scale of China's foreign exchange reserve, the scientific management and the optimal configuration of reserve assets become increasingly important. Chinese foreign reserves should follow the "specialization, hierarchical management" ideas to construct our country's foreign exchange reserves management mode, that means reserve assets should be divided into three levels, they are basic reserve assets, income reserve assets and strategic reserve assets. The State Administration of Foreign Exchange, China Investment Corporation and Central Huijin Investment Ltd. are responsible for managing respectively. All levels are corresponding to different management objectives, face different types and degrees of risk, focus on different management priorities, so as to the investment portfolio and investment strategy are not the same.%随着我国外汇储备规模的不断扩大,对储备资产的科学管理和优化配置显得越来越重要。我国外汇储备管理模式的构建应遵循“专业化分工,分层次管理”的思路,把外汇储备资产分为三个层次,即基础性储备资产、收益性储备资产以及战略性储备资产,分别由国家外汇管理局、中国投资有限责任公司和中央汇金有限责任公司负责管理。各个层次面临风险的种类和程度不同,对应管理目标不同,管理的侧重点也不同,从而决定了其投资组合和投资策略也不相同。

  17. 应用软件作为医院无形资产的管理分析及核算%Analysis and Accounting on Applying Software in the Management of Hospital Intangible Assets

    Institute of Scientific and Technical Information of China (English)

    苏薇

    2013-01-01

    文章通过对应用软件在医院日常运作中的现状分析,构建了一套作为无形资产核算的应用软件的管理流程,对其会计核算方法进行了探讨。目的在于规范作为无形资产核算的应用软件的管理,以便更好反映医院此项无形资产的状况。%Through analyzing the present situation of applying software in the daily operation in hospitals, to build a set of management process for applying software to manage intangible assets, discuss the accounting methods. The purpose is to standardize the application software to manage intangible assets, in order to reflect the status of the hospital intangible assets better.

  18. Metadata for the description of broadcast assets

    DEFF Research Database (Denmark)

    Efthimiadis, Efthimis N.; Mai, Jens Erik; Burrows, Paul E.

    2003-01-01

    The Corporation for Public Broadcasting (CPB) and public broadcasters consider Media Asset Management (MAM) of critical importance since without a concerted and cooperative plan to manage their vast library of content, broadcasters are unable to reach their potential for service in the digital age....... The concerns for Media Asset Management, human and technical, are myriad. Media Asset Management is the framework upon which many of the largest technology projects will be built, including the future interconnection system between and among CPB member stations. It is CPB's hope that its licensees...... and their partners in university, museum, and library communities, will work together to contribute to Media Asset Management solutions. These issues are not unique to Public Broadcasters. Similar issues are faced by all networks at different levels of complexity. This panel will present efforts by broadcasters...

  19. 高校固定资产绩效管理和绩效评价体系的研究%Study on performance management and performance evaluation system for fixed assets in colleges and universities

    Institute of Scientific and Technical Information of China (English)

    王磊; 贾晓娟; 董君枫; 吴兵

    2013-01-01

    Fixed assets and its operation process and the results are evaluated and analyzed by fixed assets performance management ,which can make assets performance continuously upgrade ,and fully realize the value of assets in use . This paper describes the guiding ideology and basic principles of fixed assets performance evaluation system , and tries to explore performance management and performance evaluation system building of fixed assets usefully . This paper also describes the basic contents of the management indicators ,security target rate ,safety and quality indicators ,utilization indicators ,efficiency indicators and other major fixed assets performance evaluation .%固定资产绩效管理可以对资产本身、资产运行过程和结果进行评估和分析,促进资产绩效不断提升,充分实现资产的使用价值。该文阐述了固定资产绩效评价体系的指导思想和基本原则,对固定资产的绩效管理和绩效评价体系的构建进行有益探索。说明了管理情况指标、保全率指标、安全与质量指标、利用率指标、效益指标等主要的固定资产绩效评价指标的基本内容。

  20. Based on the JSP Technology of Sharing Platform of Medical College Assets Management Practice and Research%基于JSP技术的医学院校资产管理共享平台的实践与研究

    Institute of Scientific and Technical Information of China (English)

    王烨兴; 刘丹; 乔树清; 王淑萍; 于春洋

    2016-01-01

    随着中国高等教育的快速发展,医学院校的固定资产规模迅速扩大,管理形式的难度逐渐加大,并复杂多样。资产管理信息化已经成为了资产管理方面的必然趋势。基于JSP技术设计实现医学院校资产管理系统,院校的各级资产管理者,可以依据校园网络平台,对所辖资产的情况进行管理及信息传递。统一规划、统一技术标准,采用统一的身份认证及完善的安全保障体系,基于校园网、通过统一的信息门户与公共数据交换,集成与资产管理相关的各个系统。使用Servlet+JavaBean+SQLServer2000开发模式的设计,充分利用数据库连接池技术和条码技术,开发的医学院校资产管理系统更实用。通过利用该系统可以对院校的各类资产进行全面的入账管理,并能有效防止资产的流失,对学校的各类资产进行全面监管,保证教科研等各类资产能更好地服务教学与科研工作。%With the rapid development of China's higher education, the scale of the fixed assets of medical colleges and u_niversities is expanding rapidly, the difficulty of the management form is gradually increasing, and complex and diverse. Asset management information has become an inevitable trend in asset management. Based on JSP technology design and implementation of asset management system of medical colleges and universities, institutions of all levels of asset managers, according to the campus network platform, the management of the assets under the jurisdiction of the management and infor_mation transmission. Unified planning, unified technical standards, the unified identity authentication and perfect security system, based on the campus network, the unified information portal and the public data exchange, integration and asset management related to the various systems. The use of JavaBean + SQLServer2000 + Servlet development model design, make full use of database

  1. Design and implementation of an asset management system of universities based on J2EE%基于J2EE的高校资产管理系统的设计与实现

    Institute of Scientific and Technical Information of China (English)

    卢磊; 张峰

    2011-01-01

    为提高学校资产的自动化管理水平,降低资产管理成本,通过对高校资产管理进行实际调研,设计了一种基于B/S的资产管理方素.与传统手工管理相比,该方案实现了无纸化办公,即从原来的人工记录管理模式转变为计算机一体化管理.重点研究了高校资产管理流程、方案的总体结构、系统架构,系统的核心模块的设计与应用程序的实现.应用结果表明,该方案可有效地集成和管理实现资产信息管理系统的网络化,系统实施之后,高校科研管理的工作效率得到了明显的提高.%In order to improve the level of automated management of college assets and reduce the assets management costs,the asset management system of universities based on J2EE is designed through the investigation of one college. Compared with the traditional manual management,the administration of institutions has realized paperless aflice, which means the management has developed from the original manual records management to the integrated management, The college assets process,system scheme architecture,core module of the system design and application implementation are researched.Application results show that the scheme can effectively realize networking of assets management system. After implementation of the system, the efficiency of research management in universities has heen greatly improved.

  2. The Development and Supervision of China’s Asset Management Business in the Large Information Management Era%大资管时代中国资产管理业务的发展及监管对策

    Institute of Scientific and Technical Information of China (English)

    曹敏

    2016-01-01

    Asset management has gradually become one of the most important industries of financial service industries with the growth of economy and the increase of the human wealth.However,with the continuous financial innovation,the access restrictions,business restrictions and investment scope of asset management in different financial institutions have been broken and a cross-industrial,multi-polarized, multi-leveled competitive situation has been formed.Based on the analysis of the present situation of asset management business,the paper intends to help the different financial companies to identify their location, seek a functional supervision,and create a financial supervisory commission so that they can calmly deal with the increasingly fierce competition in the asset management business competition,and promote a more rapid and efficient development of asset management business.%随着经济的发展和居民财富的日益增多,资产管理业务己经成为金融机构极其重要的服务领域。资产管理业务在不同金融机构的业务准入、业务经营和投资范围等方面的限制被逐步打破,使资产管理业务呈现出跨行业、多极化与多层次的混业竞争格局。通过对资产管理业务发展现状的分析,帮助不同金融资管机构找准自身定位,寻求以功能监管为核心的监管模式,创设金融监督管理委员会,从容应对日益激烈的资产管理业务竞争,促进资产管理业务更为快速高效的发展。

  3. Asset tracking in harsh environments

    Energy Technology Data Exchange (ETDEWEB)

    O' Neal, E.S. [Infosight Corp., Chillicothe, OH (United States)

    2009-07-01

    Current economic times require tight control of all assets / inventory and processes a company manages. These items if managed correctly and timely can mean the difference between success and failure of a company. Cost savings in hard economic times are essential to allow a company to utilize its assets to the fullest potential by eliminating duplication and waste. Accurate process management leads to greater customer satisfaction and loyalty. Many industries and processes have believed it to be impossible to track their products or assets using bar-codes due to the unique conditions of their environment; whether it is high temperature, rough handling or chemicals. That has now changed. Companies specializing in identification methods have stepped up to the challenge and have overcome many obstacles of the past. It's no longer a paper or plastic bar-code world. The presentation will be broken down into four parts: 1) The differences between Asset and ID tracking; 2) Why does a company need to bar-code?; 3) The objections many companies use for not bar-coding; and, 4) What's new in bar-coding? Case study handouts and a reference list of various companies including software, labeling and attachment techniques will be available at the end of the presentation. (author)

  4. A Study of the Effectiveness of Postal Financial Assets Services

    Institute of Scientific and Technical Information of China (English)

    2002-01-01

    Based on the theory of bank management, the article analyses the operating principles of postal financial assets service; selects and divides different kinds of postal financial assets services; dissects their economic and comprehensive results; furthermore, and gives examples of different assets combinations according to the development of the services.

  5. 固定资产投资项目管理信息系统%Fixed Asset Investment Project Management Information System

    Institute of Scientific and Technical Information of China (English)

    雷妍

    2011-01-01

    编写完整的固定资产投资项目管理系统的项目演示课件,设计课件的整体框架结构及课件的界面,基于Authorware 7.0进行流程图的编辑,将文字、声音、图形、图像、动画及影像等多媒体素材融为一体,并使用函数对演示课件及数字电影进行控制,最后完成课件的打包和发布%Write a complete fixed asset investment projects,demonstration courseware management system project,the overall design of courseware and courseware interface framework,based on Authorware 7.0 for the flowchart editor,text,sound, graphics,images,animation

  6. 数字资源管理--无纸办公室成为现实%IPEX2002:Digital Asset Management- the paperless office come true

    Institute of Scientific and Technical Information of China (English)

    2001-01-01

    @@ 当个人电脑在20世纪70年代还完全是一种彀玩意儿时,"无纸办公室"很快成了一个时髦的说法.数字资源管理(Digital Asset Management,缩写为DAM)这一概念则在是20世纪90年代形成的,带有许多与无纸办公室相类似的含义.而且,这一概念刚出现时也同样被大肆炒作过,其变为现实的速度也同样不像预期的那样迅猛.那么,它是不是也会像无纸办公室那样遭遇同样的命运呢?

  7. 音像资料馆媒体资产管理系统的应用%Application of Media Asset Management System in Audio and Video Library

    Institute of Scientific and Technical Information of China (English)

    方兴

    2010-01-01

    @@ 媒体资产管理(Media Assets Management)系统是一套从最初为解决电台、电视台大量视音频文件的管理、检索调用开始,逐步过渡到面向多种对象,集媒体文件一体化管理于一身的应用模式,是对视、音频素材在存储质量、传输质量和检索查询效率以及再利用等方面进行管理的总体解决方案,是数字压缩、网络传输、资料检索、存储管理、多媒体、数据库、WEB技术等多种技术创造性的融合.

  8. Tools and methods for the management of healthcare real estate assets. The experience of the multidisciplinary laboratory of the Careggi University Hospital

    Directory of Open Access Journals (Sweden)

    Luca Marzi

    2014-10-01

    Full Text Available There is a number of different factors and data that require knowledge and responsibilities in the requalification and reorganization of a hospital building system. For the process to be successful and for its full implementation, there must be an inter-operation between this information and knowledge. This paper aims at contributing to this process by illustrating the experience of a multidisciplinary research laboratory consisting of architects belonging to the technological area, and computer/biomedical engineers, who defined and prepared a set of tools for an effective management of structural assets by using the “Policlinico di Careggi” hospital of Florence, that can be a reference for other similar contexts

  9. 公立医院固定资产管理绩效评价的实证研究%Empirical Research on Fixed Assets Management Performance Evaluation in the Public Hospital

    Institute of Scientific and Technical Information of China (English)

    杨春霞; 李志山; 刘静; 陈燕

    2016-01-01

    The paper selectes a AAA hospital as the evaluation object and carries out the expert inquiry of fixed assets management in the public hospital, the scientific, rational and feasible fixed assets management performance evaluation in-dicator system is established by the analytic hierarchy process, and the empirical analysis evaluation is conducted by the fuzzy synthetic evaluation method, and it also puts forwards the issues and improvement measures of fixed assets manage-ment thus providing reference for enhancing the fixed assets management in the hospital.%该文以一所三甲医院为评价对象,通过对公立医院固定资产管理的专家调查,运用层次分析法建立科学、合理、可行的固定资产管理绩效评价指标体系,运用模糊综合评价方法进行实证分析评价,并提出固定资产管理存在的问题和完善的措施,为加强医院固定资产管理提供借鉴。

  10. Fixed Assets Accounting and Management under New Hospital Financial and Accounting System%新医院财务会计制度下固定资产的管理与核算

    Institute of Scientific and Technical Information of China (English)

    刘长江

    2013-01-01

    Fixed assets is the basic material foundation for developing medical treatment, teaching and research activities in hospital, and is the important condition for guaranteeing people's health and developing health service. It has implemented new hospital financial and accounting system and introduced new fixed assets management idea since 2012. And it has higher demand for assets confirmation, depreciation, accounting, and asset cleaning. Starting from analyzing the changes of system, the paper discussed the fixed assets accounting and management under the new situation, combined with the reality of hospital asset management, for exploring scientific and effective management ways and accounting methods, so as to promote the improvement of economic benefits and social benefits of hospitals.%固定资产是医院开展医疗、教学、科研活动的基本物质基础,是保障人民健康和发展卫生事业的重要条件。2012年实施新医院财务会计制度,引入了全新的固定资产管理理念,资产确认、计提折旧、会计核算、资产清理等都提出了新的要求。笔者通过分析新旧制度的主要变化,结合医院资产管理实际,探讨新形势下的固定资产核算与管理,寻求科学有效的管理方式与核算方法,以促进医院社会效益和经济效益的提高。

  11. 高等学校科研项目中资产管理问题研究%Research on asset management in scientific research projects in colleges and universities

    Institute of Scientific and Technical Information of China (English)

    张继霞; 赵睿英; 高培峰; 彭绍春; 史天贵

    2016-01-01

    加强对高等学校科研项目中的资产管理是国家科研政策导向的必然趋势,是加强科研项目活动的重要环节,也是提高科研经费使用效益的必然要求。目前科研项目的资产管理中存在一些问题,主要表现在科研经费预算偏重流动资产比重、固定资产和流动资产的管理模式不同等方面。该文探讨并分析了这些问题的原因,提出了加强科研项目中资产管理的意见和措施。%Strengthening the asset management in colleges and universities is an inevitable trend of the national scientific research policy,an important link for enhancing the activities of scientific research projects,and also the inevitable requirement for improving the efficiency of scientific research funds.At present,there exist some problems in the asset management of the scientific research projects such as the research budget overemphasizing on the proportion of current assets,different management modes for fixed assets and current assets,etc.This paper explores and analyzes the main causes of these problems,and proposes some suggestions and measures for strengthening the asset management in the scientific research projects.

  12. Research on right management system of media assets based on WMRM%基于WMRM的媒体资源版权管理系统的研究

    Institute of Scientific and Technical Information of China (English)

    范瑞娜; 崔杜武

    2009-01-01

    针对共享资源引发的版权问题,提出了一个基于WMRM模型的版权管理应用方案.介绍了版权管理的概念及其应用背景和相关研究工作,分析了包含内容服务和许可服务的DRM(digital right management,数字版权管理)结构模型,研究关键技术问题,其中重点讨论了认证模式和认证流程,在上述基础上,最终实现了一个应用于内容分发的模块化版权管理模型.%To solve right issues which are arising from assets sharing, an application scheme of right management based on WMRM architecture is proposed. First, the concept and background of right management technology and related researches are presented. In the view of DRM architecture with content service and authorization service, several key problems are studied, the most important parts is the authentication flow and the way of it. Based on that, a modularization right management model applied on content delivery is realized in the end.

  13. 煤炭企业煤质化验管控平台分析与设计%Analysis and design on fixed asset investment management system of coal enterprise

    Institute of Scientific and Technical Information of China (English)

    孙向威; 曹亮; 顾闯

    2015-01-01

    Accompanied by the coal companies continue to grow and develop, the changing of the concerns of business management and the management philosophy of the update, the fixed assets investment of coal enterprises manage increasingly complex and difficult. In order to further improve the fixed assets investment of coal enterprise management level and enterprise level of information for the current coal enter-prises in the characteristics of the fixed assets investment management business to business needs based workflow concept as the guiding ide-ology, use the B/S model to establish a coal enterprises in investment in fixed assets management system model. The model to establish a flexi-ble and efficient investment in fixed assets of the coal enterprise management information system to play a certain role.%为了实现对煤炭企业煤质化验室的信息化及精细化管理,确保实验数据及报告准确、有效、及时的呈现,协助企业落实“以质定价”的标准,业务端以Eclipse+SqlServer2008为平台,以SSH为系统架构开发一套煤质化验标准模型,该模型对建立一套灵活、准确、有效且及时的煤质化验平台起到一定的借鉴作用。

  14. CONSIDERATION REGARDING CURRENT ASSETS IN THE CONSTRUCTION ENTITIES

    Directory of Open Access Journals (Sweden)

    Laura Adriana COJOCARU (ALIONESCU

    2014-06-01

    Full Text Available Accounting for current assets mainly aims to obtain useful information on the management of their best in order to make management decisions. Counting efficiency of these assets, their importance, provides improved performance of the entity. In this paper we want to study the degree of implementation of policies and accounting treatments on the current assets in the specific construction economic entities, the problems of implementation and thus better addressing their theoretical and procedural to improve the information provided by financial statements. Due to the importance of proper conduct of business owned entities, accounting current assets should result in optimal and efficient control of current assets.

  15. 我国保险资产管理竞争力评价指标体系研究%Research on Evaluation Index System of China’ s Insurance Asset Management Competitiveness

    Institute of Scientific and Technical Information of China (English)

    姚梦雨; 蒋涛

    2015-01-01

    Insurance asset management as a bridge of communicating insurance market and capital market gives full play to the function of capital financing under the current trend of mixed management in financial industry. However, faced with the complex international environment, insurance asset management companies are facing huge pressures, reflecting that their investment income decreases and asset-liability management is difficult. Therefore, the evaluation index system of insurance asset management competitiveness covered both realistic competitiveness and potential competitiveness should be established based on primary and secondary characters, feasibility and comparability principles, so as to promote healthy and efficient development of insurance asset management in our country.%保险资产管理作为沟通保险市场与资本市场的桥梁,在当前金融业混业经营的趋势下充分发挥了资金的融通功能。然而,面对复杂的国际经济环境,我国保险资产管理公司面临巨大压力,投资收益降低,资产负债管理难度加大。因此,应本着主次性、可行性和比较性原则,建立涵盖现实竞争力和潜在竞争力的保险资产管理竞争力评价指标体系,以促进我国保险资产管理的健康高效发展。

  16. Discussion on Incorrupt Idea of Risk Management for Fixed Assets in Medical and Health Organizations%医疗卫生单位固定资产廉政风险防控管理探索

    Institute of Scientific and Technical Information of China (English)

    李彤; 李学智

    2016-01-01

    为了准确把握固定资产管理中的廉政风险点,切实做到固定资产管理监督有标准、有依据、能到位,保障固定资产管理制度的贯彻落实。我们将廉政风险管理机制应用到固定资产管理的监督过程中,建立了固定资产监督管理体系,为杜绝公共财产“跑、冒、滴、漏”问题提供保障。%In order to accurately find out the risk point of incorruption in the fixed asset management, have criteria for fixed asset supervision, and implement the fixed assets management rules. During process of supervision, the risk management system was applying and supervision systems for fixed assets management were built up, which provided the good methods for eliminating public property problems.

  17. On the Power Supply Enterprise Asset Management Measures Implemented and the Approaches%浅谈供电企业实施资产管理的措施及实现途径

    Institute of Scientific and Technical Information of China (English)

    林惠真

    2014-01-01

    Power companies have a direct impact on the quality of electricity service level. The purpose of the power supply enterprise asset management activities is to maximize the use of existing capital, reduce operating costs, optimize maintenance resources, and improve competitiveness and profits. Attempt to examine the measures in the current market environment, the power supply enterprise asset management during the adjustment taken and effective way to achieve the power supply enterprise asset management, to provide some help for the power supply enterprise asset management.%供电企业的好坏直接影响着用电服务质量的高低。供电企业资产管理活动的目的就是最大限度地利用现有资本,降低运行成本,优化企业维修资源,提高企业的竞争力和利润。尝试探讨在当前的市场环境下,供电企业在进行资产管理调整时所采取的措施和实现供电企业资产管理的有效途径,为供电企业资产管理提供一些帮助。

  18. 探析新形势下高职院校资产管理模式%Analysis of Asset Management Mode under the New Situation in Vocational Colleges

    Institute of Scientific and Technical Information of China (English)

    刘岳兰; 李琳叶

    2013-01-01

    State-owned assets in vocational colleges are the necessary material foundation of teaching, research, and management. it is also the important indicators of measuring the scale of col ege , the school level, the quality of teaching, research capability. This paper explores and analyzes the current status and problems of the asset management work in vocational colleges and puts forward some ideas and countermeasures about strengthening asset management, in order to optimize assets management in higher vocational col eges.%  国有资产是高职院校开展教学、科研、管理必要的物质基础,也是衡量学院规模、办学水平、教学质量、科研实力等的重要指标。本文针对目前高职院校资产管理工作的现状及其管理中存在的问题进行了探讨和分析,并提出了高职院校加强资产管理的思路与对策,以期对优化高职院校的资产管理有所裨益。

  19. Existing problems and countermeasures of the laboratory fixed assets management in the higher vocational colleges%高职院校实验室固定资产管理存在的问题及对策

    Institute of Scientific and Technical Information of China (English)

    何勤

    2013-01-01

      在高职院校财务管理中,实验室固定资产管理是重要的部分。加强实验室固定资产管理,提高实验室固定资产使用效益,对促进高等教育事业的发展具有十分重要的意义。针对高职院校现行实验室固定资产管理中存在的主要问题,提出解决问题的思路与对策。%In the financial management in higher vocational colleges, fixed assets management of laboratory is an important part of. Strengthen the management of fixed assets and improve efficiency in the use of laboratory, laboratory of fixed assets, has a very impor-tant significance to promote the development of higher education. Aiming at the main problems of fixed assets management in Higher Vocational Colleges present in the laboratory, put forward the countermeasures to solve the problem.

  20. USING RF TECHNOLOGY FOR PROTECTED ASSET TRACKING

    Energy Technology Data Exchange (ETDEWEB)

    Younkin, James R [ORNL; Pickett, Chris A [ORNL; Richardson, Dave [ORNL; Stinson, Brad J [ORNL

    2008-01-01

    The Oak Ridge National Laboratory (ORNL) is working on systems that use a new radio frequency (RF) technology called Rubee to manage and inventory many types of protected assets, including weapons housed in Department of Energy (DOE) armories, tooling, and nuclear material containers. Rubee is being considered for an IEEE Standard, and is used on several projects at ORNL because of its high performance when used in, on, and around metal-an environment that is typical of that found in an armory vault and that of many other protected assets locations within nuclear facilities. The primary objective using Rubee is to supply sustainable technology that provides timely information on the status and location of protected assets. This paper focuses on the results from a deployment of this technology at a DOE armory and discusses the applicability of Rubee for use with other protected assets within nuclear facilities. Key Words: Rubee , low radio frequency, protected assets

  1. Comparison of earnings management and its economic consequences through asset impairment under the previous and current asset policies in China%新旧准则下资产减值盈余管理及其经济后果的对比分析

    Institute of Scientific and Technical Information of China (English)

    陈宏亚

    2012-01-01

    The motivations of enterprises to conduct the provision for impairment of assets under the old and new asset impairment policies in China were compared, with an emphasis on whether the implementation of the new guidelines has achieved expected results, and whether it could effectively curb the earnings manipulation of listed companies through asset impairment. Tests conducted show that under the new guidelines, companies can still use asset impairment to achieve the goal of avoiding losses or meeting the financing conditions, which shows that there may be other hidden channels for companies to manipulate asset impairment. The regression results of earnings management and market response show that the market cannot identify whether companies have implemented earnings management.%以新旧资产减值政策为背景,对比研究在不同政策背景下企业计提资产减值的动机,特别是新准则的实施是否如预期有效遏制上市公司利用资产减值进行盈余操纵.检验表明,新准则下企业依然可以利用资产减值实现扭亏、配股等目标,这表明,在禁止部分资产减值转回的情况下,企业可能存在别的隐蔽渠道.盈余管理与市场反应的回归结果表明市场并没有对企业的盈余管理行为区别对待,或者说,市场并没有看穿企业利用资产减值实行盈余管理的行为.

  2. Application Research on the Management of Fixed Assets in Hospitals under the New Medical Reform%新医改背景下医院固定资产管理应用研究

    Institute of Scientific and Technical Information of China (English)

    雷志勤; 徐静

    2014-01-01

    Objective:Aiming at the existing problems in the management of hospital’s fixed assets, to explore the methods and ways of fixed assets management under the new medical reform. Methods: Through using Henan People’s Hospital’s specific method to analyze single case in the management of fixed assets, to analyze and summarize the success. Results and Conclusion:In the absence of increasing patient burden, by strengthening the management of fixed assets, to reduce hospital costs and improve the sustainable development of hospital, which achieved good profits. Under the situation of new medical reform, Henan People ’s Hospital has provided certain reference value for other hospitals in cracking difficulties of fixed asset management.%目的:针对医院固定资产管理中存在的问题,探索在新的医改形式下做好固定资产管理的办法和途径。方法:通过对河南省人民医院在固定资产管理方面的具体做法进行个案剖析,分析总结取得的成效。结果与结论:在没有增加病人负担的情况下,通过加强固定资产管理,降低了医院成本,提高了医院发展的可持续性,取得了良好的效益。在新的医改形势下,河南省人民医院在破解固定资产管理难题方面的做法对其他医院有一定的借鉴价值。

  3. Livelihood asset maps: a multidimensional approach to measuring risk-management capacity and adaptation policy targeting—a case study in Bhutan

    DEFF Research Database (Denmark)

    Jakobsen, Kristian Thor

    2013-01-01

    to the fact that some areas facing increased level of climate-related risks lack access to productive and human capital, while other areas facing a similar situation have relatively insufficient access to financial assets. This again shows that any non-targeted policy aiming at improving households’ risk......-makers with a tool to quickly identify areas with limited access to certain types of assets, making the latter less able to react to a changing level of climaterelated risks. In the case of Bhutan, distinct spatial patterns of asset endowments is identified using five different asset indicators drawing attention...

  4. 行政事业单位无形资产管理探析%Research on Management of Intangible Assets in Administrative Institutions

    Institute of Scientific and Technical Information of China (English)

    黄艳霞

    2013-01-01

      在新经济和信息化建设迅猛发展的环境下,无形资产在我国行政事业单位的日常行政运行及公共事业管理中的重要性与日俱增。然而传统管理观念的滞后、法律法规制度的不足,以及无形资产本身的一些特性,导致了目前行政事业单位对无形资产的管理处于较为薄弱的环节。针对这些管理中存在的难点和挑战,需要从法规制度建设、人才配备、监督考核机制完善等方面加以改良和提高,从而提升政府行政效能和公共事业管理与服务水平。%  With the rapid development of knowledge economy and informatization, the importance of intangi-ble assets(IA) management is highlighted in the routine operation of administrative institutions and manage-ment of public service. However, due to the outdated management concepts, flaws in current legal system as well as the specialties of IA, its management turns out to be vulnerable in the general system. To cope with the existing problems and challenges, measures must be taken to establish a sound legal system and feasible mechanisms for the HR distribution, monitoring and evaluation.

  5. A Study on the Construction of the Lean Management System for Retired Engineering Assets in Power Enterprises%电网企业工程退役资产精益化管理体系建设

    Institute of Scientific and Technical Information of China (English)

    谢毓玮

    2016-01-01

    The scheme of"The construction of the lean management system for retired engineering assets in power enterprises"formulated by State Grid Chongqing Electric Power Company normalizes the management process such as the feasibility of a project,the asset identification,the scrapping examination and approval,the warehousing stor-age,the waste disposal and the financial transaction by establishing the system.The scheme can enhance the effi-ciency of the scrapping disposal of the retired assets and the re-utilization rate of the equipment as well as realizing the TLCSM closed-loop management of the retired engineering assets.%重庆市电力公司制定的“电网企业工程退役资产精益化管理体系建设”方案,通过构建工程退役资产精益化管理体系,规范项目可研、资产鉴定、报废审批、仓储保管、废旧处置、账务处理等管理流程,可提升退役资产报废处置效率及设备再利用率,实现工程退役资产全寿命周期闭环管理。

  6. 国内媒体资产管理服务的困境与营销策略创新%Dilemma of National Media Assets Management Service and Marketing Strategy Innovation

    Institute of Scientific and Technical Information of China (English)

    李丽; 刘畅; 刘近奇

    2015-01-01

    媒体资产管理在中国兴起并得到推广利用,本文从媒体资产管理服务营销的概念入手,总结国内媒体资产管理缺乏营销策略规划,专业人才培养力度不够和品牌策略失当这三方面的不足,并希望从分类细化目标客户,丰富产品结构,打造专业媒资服务团队这三个方面探寻媒体资产管理服务营销策略的创新方法。%Media assets management is prevailing and being applied in China . This paper starts f rom the concept of media assets management service marketing and comes the conclusion that the mar‐keting is lack of the plan of strategy ,the insufficient training for specialized personnel and the improper branding strategy ,and explores the innovation method for strategy of media assets management service marketing from three aspects which are classification and refinement of target customers , richness of product structure and set-up of professional media assets team .

  7. Whole Life-Cycle Management of Grid Assets Considering Risk Measurement and LCC Optimization%考虑风险度量与成本最优的电网资产全寿命周期管理问题

    Institute of Scientific and Technical Information of China (English)

    王璟儒; 李川; 肖定垚; 王承民

    2014-01-01

    针对电力企业资产管理问题,通过电网资产的风险度量评价方法,分析了电力企业对于投资各项电网资产的最优资金配置比例。建立了最小化风险最大化收益的双目标优化模型,利用电网资产的预算曲线和LCCt成本曲线,将电网资产的整个寿命周期划分为投资规划期、运行期和处置期,并分析了LCCt成本在不同寿命周期的变化情况,而LCCt成本曲线的最小值对应的年限即为该资产的最佳使用寿命。数值算例阐明了投资决策和资产管理的实际应用,并验证了模型的有效性。%Risk measurement method is used to solve the asset management of the power company. The best ratio for optimal investment allocation ratio of the grid assets is analyzed and the minimal model is built in this paper. The whole life cycle of grid assets is divided to investment planning period, operation period and disposal period via the assets budget and cost curves. The cost variation in the different life cycle is discussed,while the minimum value corresponding to the years for best service life of the asset. A numerical example not only illustrates the practical application of investment decisions and asset management but also verifies the validity of the model.

  8. Through inspection of ifxed assets to approach new management ideas of university ifxed assets of teaching and researching equipments%由清产核资工作谈高校实验教学固定资产管理方式的提升

    Institute of Scientific and Technical Information of China (English)

    杜云翔

    2014-01-01

    Considering the current circumstances and the problems about ifxed assets management of teaching and researching equipments occurred during the inspection of ifxed assets in Guangdong University of Technology during the year in 2013, based on the administrative running, funding resources and their managements of today’s universities, this paper puts forward strategies and solutions to changing the status quo of overvaluing the using while overlooking the management in ifxed assets of teaching and researching equipments, which is widespread existing in universities.%结合广东工业大学2013年度清产核资工作中反映出的教学科研固定资产管理方面的问题,从当前高校行政管理运作、资金来源和管理办法出发,分析了高校在教学科研固定资产管理方面产生“重使用、轻管理”现象的原因,并提出了对策与措施。

  9. 基于计算机网络及条码技术的医院固定资产管理%Barcode technology based on computer networks and the hospital management of fixed assets

    Institute of Scientific and Technical Information of China (English)

    李军华; 陆灿明; 马予宏

    2014-01-01

    Objective: Through the hospital fixed assets management mode and method of transformation, to play the biggest economic benefit and use efficiency of fixed assets, better service for the hospital development. Methods: Through the bar code and PDA, realize the accurate inventory of fixed assets, improve the efficiency of inventory, and implement the whole bar code tracking and outbound, department transfers of assets in the whole process supervision. Results: It will use department, management department, finance department of equipment management work has focused on an information system platform. Conclusion:It can complete hospital various aspects of fixed assets management, truly achieve account, card, content is consistent.%目的:转变医院固定资产管理模式,改变固定资产管理方法,发挥固定资产最大的经济效益和使用效率,更好地为医院发展服务。方法:通过使用条形码和掌上电脑(PDA),实现固定资产的准确盘点,提高盘点效率,并且实现条形码全过程跟踪和资产出库、科室调拨等全过程监管。结果:将医疗设备的使用部门、管理部门及财务部门的管理工作集中在一个信息系统平台。结论:计算机网络及条码技术可有效完成医院各部门固定资产管理,达到医疗设备账、卡、物相符。

  10. When private water rights become a public asset: Stakeholder perspectives on the fairness of environmental water management

    Science.gov (United States)

    Lukasiewicz, Anna; Dare, Melanie (Lain)

    2016-05-01

    This paper explores environmental water management as a social process of navigating conflicting interests through a distributive justice lens. Environmental water management can achieve substantial ecological outcomes and address ongoing river degradation caused by past management and climate change; however it also causes specific and substantial burdens and benefits to different groups of stakeholders. Given that in most developed countries the majority of land is under private tenure, environmental watering must have active cooperation of private landholders to achieve its ecological outcomes and thus it must effectively deal with an array of vested interests. Australia's reforms aimed at reallocating water from production to the environment have resulted in significant considerable volumes of environmental water. In the state of New South Wales, this water is managed by the state and national governments with the help of five Environmental Water Advisory Groups made up of a wide representation of interests. In this paper, we explore the perceptions of environmental, government, irrigator and grazing representatives, which demonstrate conflicting principles over how environmental water should be distributed. We detail how government water managers reconcile competing distributive principles of equity (ensuring that no one is disproportionally affected or benefits unduly), need (achieving environmental outcomes) and efficiency (prioritizing operational feasibility) in order to maintain the social acceptability of environmental water.

  11. Evaluation of asset replacement strategies considering economic cycles: lessons from the machinery rental business

    NARCIS (Netherlands)

    Grössler, A.; Bivona, E.; Fuzhuang, L.

    2015-01-01

    In businesses with heavy capital investments, the effective management of assets is crucial, in particular in the fleet rental business where assets are the major source of revenues. One important question in this regard concerns the replacement of used assets and the purchase of new assets. Thus, t

  12. 高校二级学院固定资产管理的现状与对策%Current Situation and Countermeasures of Fixed Assets Management in the Secondary Schools of Universities

    Institute of Scientific and Technical Information of China (English)

    王彦军; 王富刚

    2015-01-01

    This paper analyzes the current situation and causes of fixed asset management in secondary institutes of universities. Suggestions of efficient management,optimizing resources and assigning responsibilities are proposed. This all provided a reference for fixed asset management in universities.%高校固定资产的管理工作是高校管理工作的重要内容,而二级学院的固定资产管理能力则直接反映了该高校固定资产管理工作的水平.分析高校二级学院的固定资产管理的现状及成因,并就高效管理,优化资源,落实责任等方面提出建议,为高校的固定资产管理工作提供参考.

  13. 设备资产统一目录在设备全生命周期管理中的应用%Application of Facility Asset Unified Catalogues in Facility Life Cycle Management

    Institute of Scientific and Technical Information of China (English)

    李有铖; 黄邵远

    2016-01-01

    As asset intensive enterprises,power grid companies highly dependent on assets.Currently power grid companies manage assets according to the functions of departments.Due to the different focus and targets of different departments,and the lack of communications between different departments,it is hard to establish correspondences among the production facility ledgers,asset cards and actual equipment,making it hard achieve facility life cycle management dynamically and systematically. In this paper a new method is proposed to solve this problem.By building facility assert unified catalogues,the classifications of assets of different departments of China Southern Power Grid can be unified,which will lay a solid foundation for the facility life cycle management of power grid companies.%电力企业作为资产密集型企业,对资产的依赖程度较为突出.目前电力企业普遍采用基于职能的资产分段管理模式,各部门的关注重点与目标不同,欠缺协调沟通,导致设备的生产台账、资产卡片、现场实物无法对应,难以系统、动态地实现设备资产的全生命周期管理.为解决这一问题,提出了通过编制《设备资产统一目录》,以统一南方电网各管理部门对于设备资产的分类,为实现电网设备资产的全生命周期管理奠定坚实基础.

  14. A confirmation study on information management of fixed assets of higher vocational colleges%高职院校固定资产信息化管理的实证研究

    Institute of Scientific and Technical Information of China (English)

    梁小婉

    2011-01-01

    The informationization management of fixed assets is a complex systematic engineering, which is based on perfect management system and corresponding informationization management technology . This article, in study case of informationization management of fixed assets in our school in recent years, elaborates on the fundamental thoughts , elite and construction scheme of information management of fixed assets, which achieved certain effectiveness.%高职院校固定资产管理信息化工作是一项复杂的系统工程,不仅需要有完善的管理制度做前提,更需要有相应的信息化管理技术做支撑.该文以浙江经贸职业技术学院近年来固定资产管理信息化建设的实践为案例,就高职学院固定资产信息化管理的主要内容、基本思路以及建设方案进行了阐述,并且取得了一定的成效.

  15. 中国大型电力企业碳资产管理路线初探%Preliminary Research on Carbon Asset Management Development Line of Large Electric Power Enterprises in China

    Institute of Scientific and Technical Information of China (English)

    仲永安; 邓玉琴

    2011-01-01

    电力行业是中国温室气体的排放大户,在全球以排放交易为减排手段的大趋势下,电力排放将是一笔巨大的资产。在这种背景下,中国大型电力企业如何对自身的碳资产进行管理,走什么样的管理路线,会对中国大型电力企业的未来产生重大的影响。通过分析中国大型电力企业碳资产管理的可行性与必要性,碳资产管理的实施路线,2012年前的发展战略,综合分析中国大型电力企业碳资产管理近期、中期和远期的不同发展路线,以期对中国大型电力企业碳资产管理起到一定的推动作用。%China's power industry is a large emission source of greenhouse gases. In the trend of taking emission trading as a major means of global emission reduction, electricity emissions will become a great asset. In this context, how Chinese large power enterprises to management their carbon assets and which kind of management line they chose will have significant impacts on the future of Chinese large power enterprises. By analyzing the feasibility and necessity of carbon asset management, the implementation line of the carbon asset management and Chinese large power enterprise' s development strategy before 2012, this paper provides comprehensive analysis of carbon asset management in short, medium and long-term to large power enterprises in China with a view to improve the carbon asset management.

  16. Preparing for asset retirement.

    Science.gov (United States)

    Luecke, Randall W; Reinstein, Alan

    2003-04-01

    Statement of Financial Accounting Standards (SFAS) No. 143 requires organizations to recognize a liability for an asset retirement obligation when it is incurred--even if that occurs far in advance of the asset's planned retirement. For example, organizations must recognize future costs associated with medical equipment disposal that carries hazardous material legal obligations.

  17. Valuing the human asset - the impact of university placements on academic performance and graduate employment amongst management students

    Science.gov (United States)

    Brooks, R.

    2012-05-01

    The employment market for graduates is competitive with employers requiring appropriate work experience in addition to academic qualifications. Sandwich courses, where up to a year is spent in industry, provide an opportunity for structured work experience to be gained alongside studying. Benefits of placements include improved academic performance and the development of transferable skills to increase employability. This paper evaluates the impact of placements on academic performance and graduate employment among management students. Analysing performance data and graduate destinations data, results indicate that management students completing a placement are more likely to perform better academically with improvements in their personal grades between year 2 and the final year. Additionally, a qualitative themed analysis of student experiences indicates placement students feel more confident in engaging with the graduate recruitment process, with a better understanding of their personal skills and an ability to articulate their experience in relation to the workplace.

  18. Measuring Intangible Assets: Assessing the Impact of Knowledge Management in the S&T Fight Against Terrorism

    Science.gov (United States)

    2009-12-01

    Professor School of Information Studies, McGill University 3661 Peel Street, Montreal, QC H3A 1X1 Canada Susan McIntyre Knowledge Manager Defence...networks with partners, suppliers, distributors, and customers. It also includes the image of the organization in the market , its social identity... marketable products and services. For non-commercial organizations, this encompasses the critical decision making. This is a mix of social and

  19. Application of FFmpeg in Media Asset Management Systems%FFmpeg在媒体资产管理系统中的应用

    Institute of Scientific and Technical Information of China (English)

    杨丽军

    2011-01-01

    In the media asset management systems, the high-efficient and low-cost code conversion subsystem can be designed with open source software Ffmpeg, which has abundent audio &. Video decoder and encoder, and can complete various code conversion effectively. The data communication between processes is completed with pipes in the design. The control of converting process is achieved by thread. The control information is transmitted through the analysis process information. The interface of the two systems is effectively finished. It is a high cost performance design idea for code conversion.%在媒体资源管理系统设计中,为了设计高效、低成本编码转换子系统,可以利用开源软件FFmpeg来完成设计.FFrnpeg拥有丰富的音视频解码器和编码器,可以有效快速地完成多种编码的转换.设计中利用管道完成进程之间的数据通信,利用线程完成转换过程的控制,通过分析进程信息来传递控制信息,有效地完成了两个系统的接口,是一种性价比较高的编码转换设计思路.

  20. Asset protection through security awareness

    CERN Document Server

    Speed, Tyler Justin

    2011-01-01

    Introduction: What Is Information Security? Creating a Culture of Security Awareness Protecting Corporate Assets Protective MeasuresA Culture of Security AwarenessRemaining DynamicOverview of Security Awareness Categories Overview Industry StandardsPrivacy ConcernsPassword Management Credit Card Compliance (PCI) General File ManagementExamples of Security Regulations and LawsWho Is an IS Professional?Introduction Empowering Security Professionals Top-Down ApproachDiplomacyThe People Portion of Information SecurityThe IS SpecialistDiplomacy-The IS Professional's Best FriendEnd Users Are Great N

  1. The inclusion of a business management module within the master of pharmacy degree: a route to asset enrichment?

    Directory of Open Access Journals (Sweden)

    Fleming H

    2013-06-01

    Full Text Available Background: Over the past decade the profession of pharmacy has steadily evolved. The New Pharmacy Contract exposed pharmacists to a fundamental change in traditional pharmacy business models. Objective: This study will consider whether community pharmacists, pharmacy undergraduates and academic staff within the United Kingdom believe it would be beneficial to incorporate a business management module within the Master of Pharmacy (MPharm undergraduate degree along with potential mechanisms of delivery.Methods: Further to ethical approval, the questionnaire was distributed to UK registered pharmacists (n=600, MPharm undergraduates (n=441 and academic staff at Liverpool John Moores University (n=44. The questions were formatted as multiple choice questions, Likert scales or the open answer type. On questionnaire completion and return, data were analysed using simple frequencies, cross tabulations and non-parametric techniques in the SPSS (v18.Results: The majority of pharmacists (84.9% confirmed that business skills affect their everyday responsibilities to a considerable extent. A high proportion of undergraduate students (92.8% believed that business management skills will impact on their future role. In total, 64.3% of this cohort declared that if a module were introduced they would study it. The majority of staff (79% agreed that business skills are gaining increased importance within the field of pharmacy. Conclusions: Data suggest that business skills are of relevance to the practice of pharmacy. Appropriate staff to deliver the taught material would include business owners / lecturers and teaching practitioners covering topics including management, leadership, interpersonal skills and regulation. We suggest the inclusion of a business module with the MPharm degree would be of great value in preparing individuals for practice within a modern day healthcare setting.

  2. Asset sharing platform construction in project management organizational process of China Communications Service Company%中国通服项目管理组织过程资产共享平台建设研究

    Institute of Scientific and Technical Information of China (English)

    李立高

    2015-01-01

    项目管理组织过程资产是一种重要的信息资源,如何基于网络环境进行发布、利用和管理,同时兼顾数据的统一标准和有效传输,使得组织过程资产真正地为广大中国通服在岗项目管理人员所使用,借以提高企业的核心竞争力,即建立项目管理组织过程资产的共享技术平台是文章研究的主要内容。%Project management organizational process asset is a kind of important information resources. This paper mainly studies the ways to carry on the distribution, utilization and management based on network environment, and at the same time, the unified standard and effective transmission of the data should also be paid attention to. In this way, the organizational process assets can be used by the majority of the project management personnel so as to improve the core competitiveness of the enterprise. That means to establish the sharing technology platform of the project management organizational process asset.

  3. Optimization strategy of state-owned assets management in colleges and universities from perspective of organizational culture%组织文化视野中的高校国有资产管理策略研究

    Institute of Scientific and Technical Information of China (English)

    颜萌

    2014-01-01

    By means of the organizational culture theory ,colleges and universities should clarify the thinking of state-owned assets management ,update the asset management idea ,strengthen the connotation construction , improve the institutional system , continuous innovate management mode , further enhance the level of management of state-owned assets and the competitiveness of colleges and universities , to realize the sustainable development .%借助组织文化的理论,从精神文化、制度文化、行为文化和物质文化4方面着手,提出更新资产管理理念、强化内涵建设、完善制度体系、持续创新管理模式的思路和举措,进一步提升高校国有资产管理水平,增强高校的竞争力和可持续发展能力。

  4. Asset management on books and reference materials in academic library supported by three-level information support system%三级文献保障体系下的高校图书资产管理探索

    Institute of Scientific and Technical Information of China (English)

    庄玫; 邵敏; 陈辉; 赵庆双

    2014-01-01

    Supported-by-the-Three-level-Document-System-which-contains-Academic-library-,Branch-library-and-Reference-material-house-,one-special-asset-management-scheme-has-been-introduced-to-Tsinghua-University-Library-regarding-the-asset-management-of-books-and-reference-materials-.-The-scheme-consists-of-three-sections-which-are-the-level-dominated-control-,the-synchronized-standard-and-the-dynamic-management-.The-introduced-scheme-has-rationalized-the-asset-management-process-and-helped-to-secure-the-consistency-,-integrity-,quality-and-sharing-of-the-books-and-reference-materials-.%在由校图书馆、专业图书馆和院系资料室构成的三级文献保障体系下,清华大学图书馆针对图书资产管理工作采用“分层控制、统一规范、动态管理”的管理模式,促进了资产管理的科学化与标准化,保障图书资产的连续性、完整性、完好性和共享性。该校图书馆还试用超高频RFID管理系统,提高了图书的动态管理水平,提高了图书馆工作人员的工作效率。

  5. 基于合同管理的银行资产信息管理平台的研究%Research on Bank Assets Information Management Platform Based on Contract Management

    Institute of Scientific and Technical Information of China (English)

    张凯; 周琪云; 张光河

    2012-01-01

    With the development of computer and communication technology, more and more hardware devices and equipments of computer and communication as well as related applications softwares are widely used in bank, the processing speed and efficiency of the bank have been greatly improved and the great conveniences are acquired to both of bank and customer. However, one of the most important problems is how to effectively manage these hardware and software products (I. E. Assets). This paper proposes a solution to build the bank asset information management platform based on Client/Server ( C/S) model and contract management, the platform collects the raw data at first, and then classifies and analyzes them. The solution has been utilized to implement the platform for Jiangxi Province Rural Credit Cooperatives for managing assets.%随着计算机及通信技术的发展,越来越多的计算机、通信硬件设备及相关的应用软件在银行里被广泛使用,这些设施不但提高了银行处理业务的速度和效率,也给银行和客户带来了极大的便利.然而,如何有效地管理这些软硬件资产(本文中将这些软硬件统称为资产)成为一个十分重要的问题.本文基于客户机/服务器模式来构造以合同管理为基础的应用管理平台来管理银行资产.该资产信息管理平台首先采集原始资产数据,然后对这些数据进行分类和分析,并进行统计和汇总,最终实现银行资产的有效管理.这一平台的设计思想已经被用于江西省农信社(以下简称“省农信社”)资产信息管理系统的实现之中.

  6. Problems need to be solved in hospital fixed asset accounting and management%医院固定资产核算与管理中需要改进与完善的问题

    Institute of Scientific and Technical Information of China (English)

    徐恩妹

    2011-01-01

    To match on the new environment, further standard hospital accounting system and improve accounting information system, the counting subject system of fixed asset accounting should be improved. Ideas should be borrowed from various of depreciation methods to perfect depreciation management methods and asset follow up management should be strengthened.%为了适应新环境的新需要,进一步规范医院的会计核算,提高会计信息质量,本文提出医院固定资产的核算应该完善会计科目体系,并且采用不同折旧方法完善折旧费用,加强资产后续管理的观点.

  7. 固定资产投资项目国家资本金管理的总体构想%Total Conceiving for State Capital Management in Investment on Fixed Assets Project

    Institute of Scientific and Technical Information of China (English)

    连军; 王岿然; 吴育华

    2001-01-01

    固定资产投资项目国家资本金管理制度创新是当前的主要趋势和重要内容。本文对项目国家资本金管理的原则、目标、对象、内容、方式的创新做了初步探索,提出了固定资产投资项目国家资本金管理的总体构想。%The innovation about management of state capital in investment on fixed assets project is the main tendency and important content. This thesis makes a tentative probing about the innovation of the principle, target, object, content and method. In general, it comes up with the total conceiving for state capital management in investment on fixed assets project.

  8. Research and design of asset management system for coal mine facilities based on cloud computing%基于云计算的煤矿设备资产管理系统的研究与设计

    Institute of Scientific and Technical Information of China (English)

    李勇

    2014-01-01

    The current situation of asset management of coal mine facilities was introduced, the existing typical problems were analyzed,and the new asset management plan was proposed on the basis of cloud computing. Furthermore,the general plan and the system frame were intro-duced in detail. And the key techniques for the system were discussed at last.%介绍了煤矿设备资产管理方案的现状,分析了煤矿设备资产管理存在的典型问题,提出了基于云计算技术的煤矿设备资产管理方案,详细介绍了系统的总体方案和系统框架,最后对系统所涉及的关键技术进行了论述。

  9. Discussion about the influence of fixed assets management skills on the enterprise tax%浅谈固定资产管理技巧对企业节税的影响

    Institute of Scientific and Technical Information of China (English)

    毛冬姣

    2015-01-01

    固定资产管理是企业日常生产经营活动的重要组成部分,事关企业经营业绩。可以围绕固定资产取得方式选择、固定资产折旧方法选择、固定资产后续支出选择,以企业会计准则及企业所得税税法及其实施条例为基础,探讨在各种方式下对企业税收的影响,以达到节税的目的。%Fixed assets management is an important part of the daily production and business activities of enterprises,related to business performance. Can focus on fixed assets acquisition mode selection,selection method of depreciation of fixed assets,fixed assets subsequent expenditure choices,to accounting standards for business enterprises and the enterprise income tax law and its implementing regulations based on the influence to the enterprise tax in a variety of ways,to achieve tax savings.

  10. 公立高校国有资产管理的问题分析与制度设计%Problem Analysis and System Design of State-owned Assets Management in Public Universities

    Institute of Scientific and Technical Information of China (English)

    张清

    2015-01-01

    State-owned assets in public universities are an important part of social assets, and the basis of survival and development of universities. However, their management practice fails to meet some standards and the assets suffer from poor quality, which may lead to the loss of state-owned assets, and restrict universities from achieving their institutional goals of teaching and researching. We should transform its management system from a static objectified management of“accounts, cards and objects”to a dynamic value management of“costs and achievements”. We should try to obtain the biggest economic and social benefits with the least capital investment so as to promote the vigorous development of education.%公立高校国有资产是社会资产的重要组成部分,是高校生存和发展的基础。当前我国高校资产管理中存在管理不规范、资产质量不高等问题,可能会导致国有资产流失,制约高校实现其教学与科研的组织目标。高校的国有资产管理要从静态的“账、卡、物”的物化管理转变到动态的“成本、效益”的价值化管理,用最少的资本投入获得最大的经济效益和社会效益,促进教育事业的蓬勃发展。

  11. 变电站数字化进程中的资产全寿命周期管理思考%Asset Whole Life Cycle Management in Digital Substation Process

    Institute of Scientific and Technical Information of China (English)

    闫耀永

    2014-01-01

    Assets is the material basis for the survival and development of enterprise, is the production data that bring expected revenue to enterprise. Only through scientific management and use of assets, the development goals of enterprise will be achieved, market competitiveness will be enhanced. With the rapid development of power grid construction, specially in the process of digitizing, traditional asset management method no longer meet the development needs of the grid. The use of whole life cycle management in digital process was thought.%资产是一个企业生存和发展的物质基础,是带给企业预期收益的生产资料。只有进行科学的管理和利用资产,才能达到企业的发展目标,增强市场竞争力。随着电网建设的飞速发展,尤其是在数字化的进程中传统的资产管理方式已经不适应电网的发展需求,以下通过在数字化进程中利用资产全寿命周期的管理进行了思考。

  12. Process and Strategy of Full Life Circle Management of Power Metering Assets Based on MDS%基于MDS系统的电能计量资产全寿命周期管理流程及策略

    Institute of Scientific and Technical Information of China (English)

    吴华; 孙恺霞; 娄云; 田娟

    2015-01-01

    In this paper, on the basis of the manufacturing dispatching system of the province-level metering centers, we established the process for the full life circle management of the power metering assets, analyzed the correspondence between the links in the life circle of the metering assets and the functional modules of the MDS system, proposed the strategy for the full life circle management of the power metering assets based on the MDS system, and at the end, through a specific case, demonstrated the effectiveness and practicality of the management process and strategy.%基于省级计量中心生产调度平台(MDS系统),构建了电能计量资产全寿命周期的管理流程,分析了计量资产全寿命周期环节与MDS系统各业务模块的对应关系,提出了基于MDS系统的电能计量资产全寿命周期流程管理策略。最后以国网重庆市电力公司电力科学研究院计量中心为例,验证了基于MDS系统的电能计量资产全寿命周期流程管理的有效性和实用性。

  13. 基于J2EE的资产管理系统的设计与实现%The Design of Fixed Assets Management System Based on J2EE

    Institute of Scientific and Technical Information of China (English)

    董铮; 熊启军

    2014-01-01

    本文结合某高校发展的实际,在尽可能降低资产管理的成本的情况下,设计了J2EE平台下的资产管理系统。重点对资产管理的相关流程、系统结构的构架、核心体系及应用程序进行了设计。此架构为高校资产管理和运作提出了一种新的技术方案。%Base on the current college,we should reduce the costs of assets management.This paper designed a management system of college based on J2EE.It researched the college assets process,system scheme architecture,core module of the system design and the application implementation.The construction of assets system has supplemented a technical link for college’s management level.

  14. Application of RFID Technology in Assets Management in Colleges and Universities%RFID在高校固定资产管理系统中的应用研究

    Institute of Scientific and Technical Information of China (English)

    王幼玉; 林超; 吴科军

    2014-01-01

    Aiming at easing the difficulty of fixed assets management and increasing the efficiency in colleges and universities, an approach based on RFID was proposed in this paper. Results show that this approach simplifies the management process and en⁃hance the management transparency. Also it is a good solution to the difficulty of asset inventory and flow assets monitoring prob⁃lem.%针对高校固定资产管理效率低、差错率高等缺点,将RFID技术引入固定资产管理中,提出了基于RFID技术的固定资产信息化管理的解决方案,简化设备管理流程、增强管理透明度、实现资产从购置到报废全周期的监管,很好的解决了资产清查困难和实时监控跟踪资产的流动问题。

  15. Asset Inventory Database

    Data.gov (United States)

    US Agency for International Development — AIDM is used to track USAID assets such as furniture, computers, and equipment. Using portable bar code readers, receiving and inventory personnel can capture...

  16. Fixed assets and warehouse management system based on Internet of Things technology%基于物联网技术的固定资产及仓储管理系统

    Institute of Scientific and Technical Information of China (English)

    李颖

    2013-01-01

    The paper presents a fixed assets and warehouse management system based on Internet of Things technology, which is used to check real-time situation of the fixed assets and warehousing equipments. The system uses radio frequency identification technology to solve the problems of inconsistent accounts and waste of idle assets caused by information distortion and lag in asset inventory. Based on the actual situation, the accelerated depreciation method is used to complete fixed asset depreciation calculation, ensuring the accuracy of the calculation results. The combination of C/S and B/S design approachs are adopted in the software design, and the system is characterized by convenient novelty search and easy system maintenance.%  提出了一种基于物联网技术的固定资产及仓储管理系统的设计方法。本系统运用射频识别技术来解决资产盘点中由于信息失真和滞后引起的实物与账目不符、资产闲置浪费等问题;可依据实际情况,采用快速折旧算法来完成固定资产的折旧计算工作,确保计算结果的准确性。系统在软件设计方面,采用了C/S、B/S相互结合的设计方式,十分方便系统的查新和维护。

  17. 新制度下高职院校固定资产管理问题与对策%Solution to the Problem of Fixed Assets Management of Higher Vocational College under the New Regulation

    Institute of Scientific and Technical Information of China (English)

    鲁晓娟

    2015-01-01

    《高等学校会计制度》自2014年1月1日起正式执行.这一新制度对高校固定资产管理、核算等方面进行了重大改革.通过阐述高职院校固定资产管理的特点与现状,结合新制度在固定资产核算方面的各项要求,提出相关问题并给出相应对策.%Since its officially execution on January 1st,2014,The Higher College Accounting Reg-ulation made a big change to the management and accounting of the fixed assets of higher vocational col-lege.It brings up the problems and gives the solutions to them by expounding the characteristics and the current situation of the fixed assets management and combining rules to the aspect of fixed assets ac-counting under this new regulation.

  18. 论商业银行资产负债比例管理控制论系统%ON THE CYBERNETIC SYSTEM OF THE COMMERCIAL BANK ASSET LIABILITY-RATIOS MANAGEMENT

    Institute of Scientific and Technical Information of China (English)

    彭建刚; Rudi Vander Vennet

    2000-01-01

    This paper presents the view on the innovation of commercial bank manangement. Authors combine financial theory with cybernetics and system theory to prove and elucidate a new bank management method: the cybernetic system of commercial bank asset-liability-ratios management.%本文提出了商业银行管理创新的观点,作者将金融理论、控制论、系统论有机地结合起来,提出并论证了一种新的银行管理方法:商业银行资产负债比例管理控制论系统.

  19. A Study on the Effects of Accounting Reform of the Assets Devaluation from the Perspective of Earnings Management%基于盈余管理视角的资产减值会计变革效应研究

    Institute of Scientific and Technical Information of China (English)

    陈金龙; 戴五七

    2011-01-01

    以我国财政部2006颁布的新会计准则体系中的《企业会计准则第8号——资产减值》实施为背景,首先从理论层面阐述新资产减值会计的变革对于企业管理当局行为的影响,然后分析我国A股上市公司资产减值的历史趋势,并选用2005年和2007年深圳A股上市公司作为研究样本,通过单样本T检验和多元回归检验分析新资产减值会计准则实施的效应,进而得出结论:在新资产减值会计变革的影响下,企业管理当局倾向于减少利用资产减值准备,尤其是长期资产减值准备作为盈余管理的手段,同时并没有增加流动资产减值的应用;而且,上市公司计提资产减值准备的行为趋于理性,会更多地考虑经济因素,新的资产减值会计准则变革有着较好的正效应。%On this background of implementing the Enterprises Accounting Regulation No. 8--Assets Devaluation of new accounting system, witch made by China's Ministry of Finance in 2006, we discussed the influences to the enterprise administration from the new changes of assets devaluation in theoretic field and analyzed the historical trend of assets devalua- tion on the A-share listed companies. Then we take the Shenzhen A-share listed companies from 2005 to 2007 as samples, through an analysis of a single sample T test and multi-regression testing, to analyze the effects of accounting regulation of assets devaluation in implementation. We get a conclusion: under the influence of implementation of the new accounting standards on asset impairment, the enterprise administrations tend to less use of asset impairment in reserve, especially the long-term assets impairment in reserve, witch does not increase the application of current assets impairment as a mean of earnings management. Moreover, corporate managements become more rational to the depreciation, and give more consideration to economic factors. In a word, the new change in

  20. 资产弃置会计服务管理--以煤炭行业为例%The Service and Management for Assets Disposal Accounting:Coal Industry as an Example

    Institute of Scientific and Technical Information of China (English)

    李孟哲; 贺正楚

    2014-01-01

    中国是煤炭的生产与消费大国。煤炭企业的生产经营活动会对环境造成污染和破坏,应履行资产弃置义务。目前,中国煤炭企业资产弃置费用普遍确认不足或没有确认,同时存在远期义务到期违约风险。文章认为,煤炭行业组织应该增加在煤炭企业资产弃置会计中的服务管理职能,通过参与保证金制度管理、联营基金管理并与注册会计师合作来保证煤炭企业资产弃置义务的履行,并提出了政府对煤炭行业组织服务管理职能履行的支持手段。%The production and operation in coal enterprises may bring about pollution and destruction to the environment and they should perform asset retirement obligations .Chinese coal enterprises generally underestimate or neglect the asset disposal cost.There exists a risk of default that the enterprises may fail to perform the asset retirement obligations when the time is due .This article contends that the coal industry should add the service and management function in the asset disposal obligations accounting . Some ways like participating in the management of the margin system , mastering the reclamation bond pool fund system and coopera-ting with the CPA are included to ensure that the coal enterprises perform these obligations .Supportive means are suggested for the government to insist on the new function of the coal industry .

  1. 高校科研无形资产财务管理对策初探%Study on Financial Management of Scientific Research Intangible Assets in Colleges and Universities

    Institute of Scientific and Technical Information of China (English)

    杨青; 钱自强

    2012-01-01

    近年来高校科研经费投入加大,形成大量科研无形资产,现行的高校财务管理和核算已经不能适应当前形势的发展,为了保证高校科研经费使用的合法合规合理以及科研无形资产的保值增值,文章中提出要加强科研项目申报中经费预算的编制和审查,以及科研经费支出中的事前、事中和事后控制,加强高校科研经费及无形资产的信息化管理,并对高校科研无形资产的核算提出了建议。%In recent years, lots of scientific research intangible assets are fomied due to the increasing scientific research funds in colleges and universities. The existing financial management anti accounting have been unable to adapt to the current situation. In order to guarantee the legitimate use of scientific research funds and value retaining and increment of scientific research intangihle assets, the paper puts forward that making and reviewing the funds budget in the scientific research project should be strengthened, and that the controlling of the expenditure of scientific research funds should he supervised, and that information management of the scientific research intangible assets should be strengthened. Finally, proposals about accounting of scientific research intangible assets are put forward.

  2. Flood Risk and Asset Management

    Science.gov (United States)

    2012-09-01

    Neal J, Villanueva I, Wright N et al. (2011) How much physical complexity is needed to model flood inundation? Hydrological Processes 26, http...unpublished’’. 14: Neal J, Villanueva I, Wright N et al. (2011) – include publication details as well as DOI. 15: Romanowicz R and Beven K (2003

  3. 我国金融资产管理公司现状及发展方向%The Status Quo and Development Direction of China's Financial Asset Management Companies

    Institute of Scientific and Technical Information of China (English)

    刘天

    2013-01-01

    At the end of last century,China successively established four financial asset management companies (FAMC), Xinda, Huarong, Dongfang, and Changcheng, for disposing of non-performing assets of SOCBs (State-Owned Commercial Banks) and promoting the reform of SOBs (State-Owned Banks) and state-owned enterprises. Over ten years of operation, the asset quality of SOCBs has been significantly improved, creating the condition for restructuring, going public, and for enhancing the profitability. In the new era, with the end of their policy mission, the four asset management companies start a commercial transformation process. They focus on asset management and take investment banking, financial leasing, guarantees, trusts and futures as a supplement, gradually stepping forward with the goal to turn into financial holding companies.%上世纪末,国家为了处置国有商业银行不良资产、促进国有银行和国有企业改革,先后成立了信达、华融、东方、长城四家金融资产管理公司。经过10多年的运营,银行资产质量显著改善,为改制上市和提升盈利能力创造了条件。新的时期,随着金融资产管理公司政策性使命的结束,四家资产管理公司已开始了商业化转型。其发展方向主要是以资产管理业务为主,开展以投资银行、金融租赁、担保、信托、期货等业务为依托的综合性金融业务,逐步向金融控股公司的目标迈进。

  4. Asset and Liability Management Optimal Model based on VaR Preparation Duration Gap%基于VaR控制预留缺口的资产负债管理优化模型

    Institute of Scientific and Technical Information of China (English)

    迟国泰; 闫达文

    2011-01-01

    Asset liability management is an effective method to maximize asset portfolio profits by coordinating internal relationships between capital source and capital use at an acceptable risk level. A bank' s net worth or shareholder equity changes constantly because the values of asset and liability change with interest rates. Risk control of interest rates is important because interest rate risks are an kernel aspect in asset liability management.Assets liabilities management optimal model is set up through VaR risk control constrained with interest rate changes, and profit maximization of asset portfolio. Preparation duration gap offers an opportunity to increase a bank' s net worth at floating interest rates moving in favorable directions. Preparation duration gap can help control changes to a bank' s net worth through VaR constraints of risk limitation when market interest rates change in unfavorable directions. We make sure that a bank' s capital losses do not exceed net interest profits at certain confidence levels. A bank' s interest rate risk is controlled at an acceptable tolerance level.In Section I, we introduce the advantages and disadvantages of interest rate risk management based on the current literature. A bank' s assets portfolio can increase the bank net worth through preparation duration gap when the market interest rate changes in favorable directions. A bank' s assets portfolio meets the requirement risk limitation. Through the preparation duration gap, asset portfolio can increase a bank' s net worth at floating interest rates when market interest rates change in favorable directions. Through the preparation duration gap, a control bank' s assets portfolio can meet risk limitation requirements at certain confidence levels when market interest rates change in unfavorable direction. In Section 2, we propose a model to optimize asset and liability management based on the preparation duration gap. The model uses an objective function of interest income

  5. Making Web Sites an Effective Recruitment Asset: Content Management Solutions Keep Web Sites Fresh and Relevant--and Students Engaged. Noel-Levitz White Paper

    Science.gov (United States)

    Noel-Levitz, Inc, 2009

    2009-01-01

    Have you updated your Web site today? Is it possible that answering "yes" to this simple question is the key to the success of your marketing and recruiting efforts? In the current recruitment arena, the ability to update and maintain this one high-value asset (your Web site) might be the key to the potency of your institutional…

  6. Business Planning for Cultural Heritage Institutions. A Framework and Resource Guide to Assist Cultural Heritage Institutions with Business Planning for Sustainability of Digital Asset Management Programs

    Science.gov (United States)

    Bishoff, Liz; Allen, Nancy

    2004-01-01

    The purpose of this document is to present a framework and resource guide to help cultural heritage institutions plan sustainable access to their digital cultural assets and to do so by means that link their missions to planning modes and models. To aid cultural heritage organizations in the business-planning process, this resource will do the…

  7. Determining Asset Criticality for Cyber Defense

    Science.gov (United States)

    2011-09-23

    algorithms that fit our criteria or adapt them in a manner that enables us to use them. 2) Recommender Systems Companies such as Netflix and Amazon use...are, can we understand the consequences of losing these assets, and produce a risk management strategy in which actions to deter threats or mitigate

  8. Downside Risk And Empirical Asset Pricing

    NARCIS (Netherlands)

    P. van Vliet (Pim)

    2004-01-01

    textabstractCurrently, the Nobel prize winning Capital Asset Pricing Model (CAPM) celebrates its 40th birthday. Although widely applied in financial management, this model does not fully capture the empirical riskreturn relation of stocks; witness the beta, size, value and momentum effects. These pr

  9. Measuring the strategic readiness of intangible assets.

    Science.gov (United States)

    Kaplan, Robert S; Norton, David P

    2004-02-01

    Measuring the value of intangible assets such as company culture, knowledge management systems, and employees' skills is the holy grail of accounting. Executives know that these intangibles, being hard to imitate, are powerful sources of sustainable competitive advantage. If managers could measure them, they could manage the company's competitive position more easily and accurately. In one sense, the challenge is impossible. Intangible assets are unlike financial and physical resources in that their value depends on how well they serve the organizations that own them. But while this prevents an independent valuation of intangible assets, it also points to an altogether different approach for assessing their worth. In this article, the creators of the Balanced Scorecard draw on its tools and framework--in particular, a tool called the strategy map--to present a step-by-step way to determine "strategic readiness," which refers to the alignment of an organization's human, information, and organization capital with its strategy. In the method the authors describe, the firm identifies the processes most critical to creating and delivering its value proposition and determines the human, information, and organization capital the processes require. Some managers shy away from measuring intangible assets because they seem so subjective. But by using the systematic approaches set out in this article, companies can now measure what they want, rather than wanting only what they can currently measure.

  10. The Discussion of the Development and Supervision Measures of Securities Company's Collective Asset Management Business%券商集合资产管理业务发展及监管对策探析

    Institute of Scientific and Technical Information of China (English)

    朱晓俊; 张晓惠; 李文华; 何奇骑; 李云亮

    2012-01-01

    The asset management business of securities companies was not standard before their comprehensive treatments.Comprehensive treatments established the regulatory system foundation of the development of Securities Company's Collective Asset Management business,and consequently,this business turned over a new leaf with a great development.This paper emphasizes on the problems existing in the development of asset management business of securities companies,such as small scale,low operating efficiency,restrictive products sale,deviative products issue compared to investment mainstream and market operation,insufficient risk management and product innovation.In order to promote the continuous and healthy development of collective asset management business,some supervision measures are proposed,such as establishing philosophy of "counter-cyclical regulation",relaxing regulation,reinforcing supervision,expanding marketing,encouraging business innovation.%证券公司综合治理前资产管理业务极不规范。综合治理为券商集合资产管理业务规范发展奠定了制度基础,集合资产管理业务重获新生,得到了很大发展。本文着重分析了券商集合资产管理业务发展中存在的规模弱小、运行效率不高、产品销售存在制约、产品发行与投资主流和市场运行存在偏差、风险管理与产品创新不够等问题,提出了树立"逆周期监管"理念,放松管制,加强监管,拓展营销,鼓励券商进行业务创新等推动集合资产管理业务持续健康发展的监管对策。

  11. Benefit-oriented Exploration of Fixed Assets Management Ways in Colleges and Universities%以效益为导向的高校固定资产管理方法初探

    Institute of Scientific and Technical Information of China (English)

    曾庆蓬

    2012-01-01

    It is the objective requirement with the development of social economic that the ways of management in colleges and universities must be developed towards the economic benefits. Meanwhile, we must pay attention to the social benefits in the management because of the quasi-public goods quality of colleges and universities. The management of fixed assets is the important part in colleges and universities. And the ultimate purpose of the fixed assets putting into use is to provide strong support for the teaching quality and scientific research, to obtain the benefits of running a school, include the economic benefits and social benefits. This paper is to analyse the current situation of low benefits, and tries to explore the effective ways in fixed assets management in colleges and universities according to the benefits, so that the management of fixed assets becomes scientific and benefic finally.%社会经济发展客观要求高校的管理方式要向着不断提高经济效益的方向发展,同时,由于高校的准公共产品性质,高校管理工作还应注重社会效益.高校的固定资产管理属于高校管理工作的重要组成部分,高校固定资产投入使用的最终目的是要保障教学质量和提高科研水平,是要切实取得良好的办学效益,包括“经济效益”和“社会效益”.以效益为导向,分析当前高校固定资产管理存在的低效益现状,并尝试探索固定资产管理的有效方法,最终实现固定资产管理的科学化、效益化.

  12. Evaluating the Knowledge Assets of Innovative Companies

    Directory of Open Access Journals (Sweden)

    Maen Al-Hawari

    2002-11-01

    Full Text Available Knowledge has long been recognised as a valuable resource for organisational growth and sustained competitive advantage, especially for organisations competing in an uncertain environment (Miller & Shamsie 1987. In the current post-industrial society, knowledge is recognised as a primary source of a company’s wealth. However knowledge assets are much more difficult to identify and measure than are the physical assets with which we are much more familiar. (Boisot 1998 As a company’s innovative capacity may be dependent upon its ability to take advantage of its knowledge assets, it is important to be able to identify and measure those assets. While large companies can afford extensive knowledge management projects, there is a acute need for a method by which managers in smaller organisations can easily and reliably locate, quantify and compare their knowledge assets in order to maximise their potential for innovation. The paper will begin with an overview of current thinking on the topic of Knowledge Management (KM. It will then introduce the three functions of the knowledge life cycle (Bhatt 2000, Tan 2000, the four modes of conversion between tacit and explicit knowledge (Nonaka 1995 and the five knowledge enablers (Von Krogh 2000. The research, reported here, aims to identify, from the literature, a set of knowledge elements that will give a balanced view of knowledge assets across the four modes and five enablers. An integrated model, which is the result of research to date by the authors, will then be defined. This model combines the functions of the knowledge life cycle and Nonaka’s knowledge creation spiral with the notion of I-Space, which has been used to classify information across three dimensions, to form a new model of K-Space, which can be used to classify the knowledge elements. The paper will present this model and discuss the appropriateness of a set of knowledge elements as a means of measuring the knowledge asset of an

  13. Management of Computerized Accounting-A simple Method for Operating and Maintaining the Information Technology Assets%信息化资产运营维护的一种简易方法——台账管理

    Institute of Scientific and Technical Information of China (English)

    时代; 魏奇

    2012-01-01

    After analyzing the methods used in computer operation and maintenance of IT assets,and making also research on specific elements in terms of computerized assets that are different from those of traditional fixed assets,e.g.: fast depreciation of physical assets,higher cost of maintenance on software assets,data resources require an increase in value,the author has made some propositions about using computerized account to manage it throughout full life cycle of assets,namely : its supply,storage space,location,operation,modification,maintenance,evaluation,elimination,and other aspects of a unified record of deposit,this means that it can be able to grasp the actual state of IT assets.He also designed the structure of the computerized bookkeeping,and a variety of associate in his favor,easy to query,analysis and statistics.He made a summary on the steps in the implementation of account management such as: construction of the system by selecting the starting point in order to update and use continuously database of computerized account.The management of bookkeeping with computer is based on practical experience of mid-sized institutions and it can be used as a way to rely on the investment potential of information technology.%探讨信息化资产运营维护的方法。分析信息化资产不同于传统固定资产的特点,如:硬件资产的折旧快,软件资产维护成本高,数据资源需要保值增值等。提出利用台帐进行信息化资产全生命周期管理,对其采购、出入库、定位、运行、变更、维护、评估、淘汰等环节统一记录建档,掌握信息化资产的真实状况。设计了台帐的结构,及为各种台帐建立关联的方式,便于查询、分析和统计。总结了实施台帐管理的步骤,即:制度建设,选好切入点,持续地更新和使用台帐数据库。台帐管理方法是依据一中等规模机构的实践经验形成的,可作为挖掘信息化投资潜力的一条途径。

  14. 金融新常态对中小银行资产负债管理的挑战%The Challenges to Asset and Liability Management of the Small and Medium Banks Under the Financial New Normal

    Institute of Scientific and Technical Information of China (English)

    罗春婵; 张锐; 李光怡

    2016-01-01

    The changes of economic and financial environment put forward a challenge to the asset and liability management of small and medium banks. On the basis of analysis of the characteristics of small and medium banks, the paper makes the advantages and disadvantages clear, and discuss the shock of ifnancial new normal to the asset liability management from the ifve perspectives, including interest rate marketizaion, deposit insurance system, internet ifnance, ifnancial innovation and Basel Accord III. Lastly, it puts forward some suggestions to promote the asset and liability management of small and medium banks.%经济金融环境的变化对中小商业银行资产负债管理提出了挑战。在对中小银行的特征进行分析的基础上,明确其优势和劣势,并从利率市场化、存款保险制度、互联网金融、金融创新、巴塞尔协议Ⅲ五个角度,探讨金融新常态对资产负债管理的冲击。最后,提出完善中小银行资产负债管理的建议,推动中小银行从资产负债的“被动管理、分离管理、表内管理”向“主动管理、统一管理、全面管理转变”。

  15. Distributed charging of electrical assets

    Energy Technology Data Exchange (ETDEWEB)

    Ghosh, Soumyadip; Phan, Dung; Sharma, Mayank; Wu, Chai Wah; Xiong, Jinjun

    2016-02-16

    The present disclosure relates generally to the field of distributed charging of electrical assets. In various examples, distributed charging of electrical assets may be implemented in the form of systems, methods and/or algorithms.

  16. Modelling the Costs of Preserving Digital Assets

    DEFF Research Database (Denmark)

    Kejser, Ulla Bøgvad; Nielsen, Anders Bo; Thirifays, Alex

    2012-01-01

    and the benefits accrued by preserving the assets. Cost data is also needed for optimizing activities and comparing the costs of different preservation alternatives. The purpose of this study is to analyse generic requirements for modelling the cost of preserving digital assets. The analysis was based......Information is increasingly being produced in digital form, and some of it must be preserved for the longterm. Digital preservation includes a series of actively managed activities that require on-going funding. To obtain sufficient resources, there is a need for assessing the costs...... on experiences from a Danish project to develop a cost model. It was found that a generic cost model should account for the nature of the organisation and the assets to be preserved, and for all major preservation activities and cost drivers. In addition, it should describe accounting principles. It was proposed...

  17. Defining Ecosystem Assets for Natural Capital Accounting.

    Science.gov (United States)

    Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter

    2016-01-01

    In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems' capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks.

  18. SIMPLE INNOVATION OF FINANCIAL ASSET

    Institute of Scientific and Technical Information of China (English)

    ZHANG Shunming

    2001-01-01

    This paper presents a simple two-period model of the innovationof financial asset by commission-revenue maximization exchange. The economic agents with meanvariance preferences take transaction costs in the process of trading the financial asset, the buying per-unit commission of the futures contract and the selling per-unit commission of the financial asset. The commission-revenue maximization exchange innovates financial asset.

  19. Real Assets and Capital Structure

    NARCIS (Netherlands)

    Campello, M.; Giambona, E.

    2013-01-01

    We characterize the relation between asset structure and capital structure by exploiting variation in the salability of corporate assets. To establish this link, we distinguish across different assets in firms’ balance sheets (machinery, land, and buildings) and use an instrumental approach that inc

  20. 76 FR 47947 - Re-Proposal of Shelf Eligibility Conditions for Asset-Backed Securities

    Science.gov (United States)

    2011-08-05

    ... Manager and Repurchase Request Dispute Resolution Provisions (c) Investor Communication 2. Revised and Re... designed to improve investor protection and promote more efficient asset-backed markets. \\10\\ See Asset... require asset-backed issuers to provide investors with more time to consider ]...

  1. Leading beyond the bottom line: organizational assets for the new economy. 2.

    Science.gov (United States)

    Schenke, R; Berkowitz, E; Gaintner, J R; Hickey, M E; Hodge, R H; Ludden, J; Randolph, L M

    2000-01-01

    Organizations are created to aggregate resources to accomplish some purpose, be it to provide health care, raise a family, or build cars. These resources are assets. A manager has a fiduciary responsibility, by practice, and, in many cases, by law, to make the best use of those assets. Traditionally, we've evaluated the use of assets through financial statements. The troublesome aspect of these financial statements is that they were designed to measure only those things that can be counted simply--financial and physical assets. But our world has moved from an industrial, manufacturing age to an information, service economy and we are learning that intangible assets are as powerful--potentially more powerful--in creating value as are tangible assets. Recognizing the intangible asset value of employees, customers, and the community is the challenge in this new service economy. Effective health care leaders need to leverage and manage all of an organization's assets.

  2. 董事会特征、盈余管理动机与非流动资产处置%Characteristics of Board of Directors, Earnings Management Motivation and Disposal of Non-current Assets

    Institute of Scientific and Technical Information of China (English)

    张敦力; 崔海红

    2016-01-01

    本文以沪深两市2007-2014年发生非流动资产处置损益的A股上市公司为样本,分析处置非流动资产的盈余管理动机以及公司董事会特征对真实盈余管理的抑制作用。研究结果表明:上市公司为了实现扭亏的目标,存在利用非流动资产处置收益实施盈余管理的行为;董事会治理机制中,董事长与总经理两职合一、独立董事比例和董事会开会次数与真实盈余管理水平显著负相关;相对于民营上市公司,国有上市公司真实盈余管理动机更强,其董事长与总经理两职合一和独立董事比例抑制盈余管理的功能优于民营上市公司,而民营上市公司的董事会开会次数的监督功能更为有效。%Using data of listed companies in Shanghai and Shenzhen stock exchanges with non-current asset disposal gains and losses in the period of 2007-2014, this paper analyzes the earnings management motivation of non-current assets disposal and the control effect of board of directors on earnings management. The results of the study are as follows:The listed compa-nies will make use of the disposal of non-current assets to turn loss into profit in current profit-loss year; In the mechanism of board of directors, the size of the board does not have a direct impact on the real earnings management, but there is a signifi-cant negative conrrelation between the general manager duality, the proportion of independent directors, the frequency of board meetings and the real earnings management;Compared with the private listed companies, state-owned enterprises are more in-clined to choose real earnings management for earnings manipulation. In the state-owned enterprises, both the general manager duality and the proportion of independent directors are more perfect, whereas in the private enterprises the supervisory role of board meetings is more effective.

  3. Construction of the Value Chain of the Insurance Group Assets Management to Adapt to the Citizens' Change in Property Management Concept%适应居民财产管理理念变化的保险集团资产管理价值链的构建

    Institute of Scientific and Technical Information of China (English)

    鲁明威; 卢爱珍

    2012-01-01

    Insurance asset management is not only related to the profit level of the insurance group,but also related to the future prospect and development of insurance group.As the constantly wealth growth in China,people's property management concept changes,this requires insurance group for a new asset management value chain construction.Insurance group should take analysis that based on the reasons why Chinese residents' property management concept changes.In according with the current situation of its own asset management,insurance group should make a clear understanding of the existing problems,so as to construct a new insurance group asset management value chain which is suitable with the property management concept changes of the residents.%保险资产管理水平的高低不仅关系到保险集团的利润水平,更关系到保险集团未来的生存与发展。中国居民财富的不断增长和财产管理理念的变化对保险集团资产管理价值链的构建提出了新的要求。保险集团应对中国居民财产管理理念变化的原因进行分析,结合自身资产管理现状,认清其存在的问题,构建适应居民财产管理理念变化的新型保险集团资产管理价值链。

  4. Accounting treatment of intangible assets

    OpenAIRE

    Gorgieva-Trajkovska, Olivera; Koleva, Blagica; Georgieva Svrtinov, Vesna

    2015-01-01

    The accounting for fixed assets is, in many cases, a straightforward exercise, but it isn’t always so when it comes to the issue of intangible fixed assets and recognizing such assets on the balance sheet. IAS 38, In¬tan¬gi¬ble Assets, outlines the accounting re¬quire¬ments for in¬tan¬gi¬ble assets, which are non-mon¬e¬tary assets which are without physical substance and iden¬ti¬fi¬able (either being separable or arising from con¬trac¬tual or other legal rights). In¬tan¬gi¬ble assets meeting ...

  5. Design and Implementation of Fixed Assets Management System Based on JSP Technology%基于JSP技术的固定资产管理系统的设计与实现

    Institute of Scientific and Technical Information of China (English)

    周明

    2014-01-01

    本文介绍了使用JSP技术开发企事业单位固定资产管理系统。系统采用MVC三层架构,使用Servlet技术实现业务逻辑,使用JDBC技术访问数据库,基于数据记录实现工作流模式。每种用户角色有不同的操作权限,提高了单位管理效率。%This article introduces the enterprise fixed assets management system based on JSP technology. The system, by adopting the Model-View-Controller 3-tier architecture, accesses database by using JDBC technology, implements workflow patterns based on data records and offers different user rights to improve the management ef-ficiency of enterprises.

  6. 勐腊农场橡胶林木资产管理及生产技术状况调查%Investigation Report on Assets Management and Current Technology of Hevea Rubber Tree in Mengla Farm

    Institute of Scientific and Technical Information of China (English)

    黄金; 王信超

    2013-01-01

    通过对云南勐腊县勐腊农场家庭承包经营改革前后橡胶林木资产管理及生产技术状况的调查,分析改革后存在的问题,提出完善农场改革的想法和建议。%Investigation on assets management and current technology of Hevea rubber tree before and after the reform of house-hold contract management was carried out in Mengla farm. Problems in process of reform are analyzed, and how to complete this reform in rubber farms is discussed too.

  7. Default Risk Management for Credit Asset Securitization Based on Structural Model%基于结构化模型的信贷资产证券化违约风险管理

    Institute of Scientific and Technical Information of China (English)

    刘洪

    2012-01-01

    日前,停滞4 a多的信贷资产证券化正式重启,首期信贷资产证券化额度500亿元;我国于2005年便开始了信贷资产证券化的试点,之后由于美国次贷危机出现了暂停,本次重启可以看成是对平台贷款的一次创新,但证券化过程本身也面临着很多的问题,其中对违约风险的管理尤为重要;主要描述了当前证券化过程面临的主要问题,并着重提出预测违约率的结构化方法,并在最后提出了几点利于证券化改革的政策建议。%Currently credit asset securitization is formally reinitiated after four years standstill and the amount of the first securitized credit assets is 50 billion RMB yuan. China began to practice pilot credit asset securitization in 2005 but the experiment temporarily stopped after America subprime mortgage crisis emergence. The re-initiation of the securitization can be regarded as a innovation for loan platform, however, the securitization process itself faces many problems, among which the management of default risk is most important. This paper mainly describes the central problems faced by current securitization process, emphatically points out structural method for forecasting default rate and finally advances several suggestions for helping the securitization reform.

  8. Practice and Experience of Fixed Assets Management of “Two Lines of Revenue and Expenditure” in the Public Hospital%公立医院“收支两条线”固定资产管理的实践与体会

    Institute of Scientific and Technical Information of China (English)

    梁慧敏; 黄湘漪

    2012-01-01

    Fixed assets management plays important role in the development of the hospital. Different hospitals use different fixed assets management method. The article analyzes the current situation and existing many problems and gives some rational suggestions on fixed assets management of "two lines of revenue and expenditure" of the public hospital.%医院固定资产管理对医院的生存和发展起着非常重要的作用,不同医院在固定资产的管理上也不尽相同.文章针对公立医院“收支两条线”固定资产管理的现状和问题进行了分析,并对存在的问题提出了相应的对策.

  9. Effects Of Country Risk Forecasts Based On Foreign Trade Performance And Currency Choices In Asset - Liability Management On Banks’ Liquidity Performance: An Empirical Analysis

    Directory of Open Access Journals (Sweden)

    Erol Muzır

    2015-06-01

    Full Text Available he foremost purpose of this paper that presents some parametric and non-parametric model proposals towards measuring banks’ risk of technical insolvency (failure as based on their liquidity performance is to discern how specific choices regarding asset- liability structure of banks and country risk predictions concerning overall foreign trade performance affect liquidity position of those banks. Moreover, possible impacts of lending efficiency and capital adequacy on liquidity performance are argued. For this purpose, some parametric and non-parametric risk estimation models have been developed using the consolidated financial and non-financial data that were reported on a quarterly basis by 26 Turkish and foreign deposit banks within the period between March 2003 and March 2009 to predict changes in the balances of both net cash flows from banking activities and overall net cash flows. According to the findings of the models developed by undertaking Binary Logistic Regression and Multivariate Adaptive Regression Splines (MARS, it is concluded that foreign trade performance based country risk forecasts are positively correlated with technical failure risk exposure while currency compositions of assets and liabilities are significantly effective on risk level. In addition, we also observe that foreign banks are relatively less exposed to technical failure risk and infer that increasing lending efficiency and better capital adequacy could lead to pretty liquidity performance, as expected

  10. Pricing Volatility Referenced Assets

    Directory of Open Access Journals (Sweden)

    Alan De Genaro Dario

    2006-12-01

    Full Text Available Volatility swaps are contingent claims on future realized volatility. Variance swaps are similar instruments on future realized variance, the square of future realized volatility. Unlike a plain vanilla option, whose volatility exposure is contaminated by its asset price dependence, volatility and variance swaps provide a pure exposure to volatility alone. This article discusses the risk-neutral valuation of volatility and variance swaps based on the framework outlined in the Heston (1993 stochastic volatility model. Additionally, the Heston (1993 model is calibrated for foreign currency options traded at BMF and its parameters are used to price swaps on volatility and variance of the BRL / USD exchange rate.

  11. Heterogeneity of Intellectual Assets

    DEFF Research Database (Denmark)

    Dahlgren, Johan Henrich; Lund Jensen, Rasmus; Valentin, Finn

    2004-01-01

    This paper deals with methodological issues of assessing the composition and level ofheterogeneity of firms' intellectual assets. It develops an original metric - referred to asthe H-index - for measuring heterogeneity using data extracted from patent documents.The main purpose is to improve...... the characterisation of research activities within firmsin the biotechnology sector. Although the H-index grew out of research on biotechfirms, the metric carries broader relevance for all patent-intensive industries. Themeasurement and calculation of the H-index is illustrated using some empiricalexamples from our...

  12. Asset and Liability Management with No-shorting Constraints of an Insurance Company%不允许卖空限制下保险公司的资产负债管理

    Institute of Scientific and Technical Information of China (English)

    刘利敏; 肖庆宪

    2012-01-01

    In this paper, the mean-variance portfolio selection problem for an insurance company is extended to the dynamic asset liability management problem under the no short-selling constraints. First, by using the compound Poisson process to describe the liability of the insurance company, the asset liability management model is established. Then based on the classical dynamic programming method and the verification theorem, the integral-differential equation, which the value function of the asset liability management problem statisfies, is derived. Second, we construct a lower semi-continuous function in term of the Riccati equation and prove that it is the viscosity supersolution of the integral-differential equation by using the general theory of the viscosity. Finally, the expressions of the optimal portfolio and the efficient frontier for the insurance company are obtained in closed forms, and the connections among the investment strategy, the premium and the claim are illustrated through a numerical example.%本文将均值-方差投资策略选择问题拓展为不允许卖空限制下保险公司的动态资产负债管理问题.首先运用复合Poisson过程刻画保险公司的负债,建立了保险公司的资产负债模型,并利用动态规划原理和识别定理得到了资产负债管理问题的值函数所满足的积-微分方程.然后借助Riccati方程构造了一个下半连续函数,并利用粘性解理论证明了其为积-微分方程的粘性上解.最后以闭式形式给出了保险公司的最优投资策略和有效边界,并用数值例子说明了投资策略、保费以及理赔额之间的关系.

  13. Intellectual Capital and Intangible Assets Analysis and Valuation

    OpenAIRE

    Ion Anghel

    2008-01-01

    Today the intellectual capital is a key factor in company’s profitability. Two major forces have driven the high performance workplace over the past two decades: globalization and increasing in technological changes. In this environment, the intellectual capital and intangible assets is fundamental to success. In the new economic competition, knowledge assets provide a sustainable competitive advantage. The measurement is fundamental to support management decision in allocation investment and...

  14. 长期资产减值与盈余管理方式选择%Choice of the management mode of the long-term assets impairment and the earnings

    Institute of Scientific and Technical Information of China (English)

    杨丽娟

    2013-01-01

    The long-term assets impairment policy change in 2007 as the background, the preferences of earnings management in listing Corporation. Through the research discovery, accruals and real activities earnings management is the mode of earnings management can be selected, the company will be two kinds of earnings management based on the cost of earnings management to select specific; prohibit long-term impairment reversal of loss will correspond to project earnings management has deterrent, and very likely to exist in the enter-prise management bias the use of real activities earnings management trend.%  以2007年长期资产减值的政策变化为背景,研究上市公司盈余管理方式的选择偏好变化。通过研究发现,应计项目和真实活动盈余管理是公司可选择的盈余管理方式,公司会基于两种盈余管理方式的成本来选择具体的盈余管理方式;禁止长期减值损失的转回会对应计项目盈余管理有遏制作用,同时极有可能存在企业管理者偏向使用真实活动盈余管理的趋势。

  15. 基于线性规划模型的商业银行资产负债管理研究%Research on Commercial Bank Assets and Liabilities Management Based on Linear Programming Model

    Institute of Scientific and Technical Information of China (English)

    金铎; 姚英杰

    2008-01-01

    @@ 资产负债管理(asset-liability management,ALM)是银行为规避各种风险、增强流动性、安全性、收益性及提升银行价值,在法律、法规等条件约束下,在综合考虑"三性"经营原则的前提下,对商业银行资产负债的所有项目进行动态规划.资产负债管理的核心思想对商业银行的风险管理和财务战略规划有着重要意义.

  16. Interest Rate Marketization and Commercial Bank's Asset and Liability Management%利率市场化与商业银行资产负债管理研究综述

    Institute of Scientific and Technical Information of China (English)

    金兴; 孙兆斌

    2014-01-01

    资产负债管理(Asset-liability Management,ALM)是现代商业银行生存发展的根基和生命线.随着金融机构贷款利率管制全面放开和存款利率有限上浮,利率市场化的步伐正渐行渐近,并对商业银行的经营管理尤其是资产负债管理带来巨大挑战.如何通过管理转型提升资产负债管理能力,已成为值得商业银行深入探索的课题.本文分析了资产负债管理转型的方向并提出对策.

  17. Design and Realization of Electric Power Assets Management System Based on RFID%基于RFID技术的电力资产管理系统的设计与实现

    Institute of Scientific and Technical Information of China (English)

    覃奕

    2012-01-01

    Based on the RFID technology,an electric power enterprise asset management system is designed by utilizing Java programming language,and integration of Struts,Spring and Hibernate frameworks.It is proved that the system can realize the automatic and non-paper data collection,improve the inventory checking,and the effectiveness and accuracy of equipment inspection.%基于RFID射频识别技术,利用Java编程语言和Struts+Spring+Hibernate框架技术,设计一个电力资产管理系统。该系统应用到电力企业资产管理中,可以实现数据采集的自动化和无纸化,提高资产盘点和设备巡检的高效性和准确性。

  18. Software asset management and its implementation based on Chinese information technology services standard%软件资产管理及其基于ITSS原理的实施

    Institute of Scientific and Technical Information of China (English)

    杜兴盛

    2013-01-01

    This paper aimed to improve the percentage of organizational software's legalization,to enhance compliance of organizational software,reduce legal risks,and solve the problem relating to the rationalization of software investment.This research aimed at scientific methods to improve lifecycle management capabilities of organizational software,and was based on domestic practice of Software Asset Management (SAM) and International Organization for Standardization/International Electrotechnical Commission 19770 (ISO /IEC 19770),combined relevant research of Chinese Information Technology Services Standard (ITSS) aiming at Chinese Information Technology (IT) industry to analyze ITSS core principles,the contents SAM stakeholders concerning about,and to clarify SAM's concept,purpose and characteristics.This paper gave the main method of SAM implementation and the maturity model of evaluation,which not only meet the consistency of organization's asset management,but also meet the unique nature of the financial management,material management and available state management.The organization was promoted through SAM,and the organizational compliance was improved and legal risks and costs were reduced.%针对如何提高组织软件正版化率、提升组织的软件合规、降低法律风险、合理化的软件投入的问题,研究旨在提高组织软件全生命周期管理能力的科学方法,基于软件资产管理(SAM)国内实践以及ISO/IEC 19770的相关标准,结合中国信息技术服务标准体系(ITSS)对中国信息技术产业现状进行的相关研究,分析ITSS核心原理、SAM相关方关注内容,明确SAM的概念、目的以及特点,给出了实施SAM的主要方法以及评价的成熟度模型,实现SAM既要满足组织资产管理的一致性,又有贯穿财务管理、实物管理及对其可用状态的管理的独特性,并能够真正让组织从中获得提升,解决提高组织合规、降低法律风险和费用的问题.

  19. Brand as an intangible asset

    OpenAIRE

    Shigina Natalya Sergeevna

    2012-01-01

    Purpose - determine the place and role of brand intangible assets. Methodology - investigations are analytical in nature. Results - the analysis of influence of the brand on a reputation for enterprise approaches to the evaluation of the brand as an asset, specify the value of the brand should be reflected in the balance sheet. Practical implications - these studies can be useful for any enterprise.

  20. INNOVATION IN ACCOUNTING BIOLOGIC ASSETS

    Directory of Open Access Journals (Sweden)

    Stolуarova M. A.

    2016-09-01

    Full Text Available The article describes the innovations in the classification and measurement of biological assets according to IFRS (IAS 41 "Agriculture". The difficulties faced by agricultural producers using standard, set out in article. The classification based on the adopted amendments, according to which the fruit-bearing plants, previously accounted for as biological assets are measured at fair value are included in the category of fixed assets. The structure of biological assets and main means has been studied in trials. Changes made to the IFRS (IAS 41 "Agriculture", make similar national and international accounting rules. In this way, the fruit-bearing plants are carried at cost, taking into account accumulated depreciation. This approach is similar in both accounting systems. The method of accounting of fruit-bearing assets, which after maturation are not significant biotransformation in the value, has been simplifying accounting. According to the fruit-bearing assets, active market was absent; therefore, the estimation of fair value for them is not correct. The model of using fruit-bearing assets is similar to the use of industrial equipment. Historical cost is more appropriate and meets economic substance of the objects. Assessment of performance of fruit-bearing assets and indicators of their use is represented on an example of perennial crops

  1. Monitoring of current assets of enterprises in increasing level of economic security

    Directory of Open Access Journals (Sweden)

    Andrii Ruzhytskyi

    2013-11-01

    Full Text Available In the article it is reasonably argued that complex of theoretical and methodological principles for approaches to management of current assets with regard to their influence on the current and future state of the economic security of enterprises and monitoring scheme is proposed as a way of organizing management activities. As part of this goal, solved the following research objectives: monitoring scheme is proposed as a way of organizing management activities; methodical approaches to formation control system of current assets with regard to its effect on the current and future state of economic security; have been proposed a scientific approach to select management alternatives that can simultaneously takes account the status of current assets and changing economic security for different time horizons. Have been generalized a role in enterprise management of current assets the economic security mechanism. Have been proposed a matrix of management alternatives depending on the matrix and current assets use of forms and types of calculations depending on the type of policy, management of current assets. The result of the comprehensive study have been proposed a matrix of management alternatives depending on the status of current assets and the use of matrix forms and types of calculations depending on the type of policy management of current assets.

  2. Institutional theory of privatization - nationalization assets

    Directory of Open Access Journals (Sweden)

    Sukharev Oleg, S.

    2015-03-01

    Full Text Available Introduce the basic provisions, principles and criteria of institutional theory of privatization-nationalization, asset management in the economy. Structural analysis of property in terms of its two basic elements - public and private property, introduced a model of cooperation between state and private sectors. The main attention is paid to the criteria for evaluating the performance of these types of property, as well as the rationale of the process of privatization and nationalization of property. Offers asset management principles - the privatization and nationalization of the economy to changes in the economic well-being, the price criterion is formulated privatization-nationalization of assets. Based on the study of the theoretical criteria for the privatization and nationalization of the economy, assesses the changes in the welfare of the economic system. Summarizes the conditions of the privatization and nationalization depending on the objectives of the public and private sectors. Assesses the optimal size of the public sector and derivation of the budget deficit, depending on the dynamics of the public and private sectors (in the framework of the dichotomy.

  3. Internal audit of costs on fixed assets repair

    Directory of Open Access Journals (Sweden)

    M.Yu. Samchyk

    2016-12-01

    Full Text Available The article focuses on the approaches to the process and methods of expenditure audit on repair and modernization of fixed assets and the author considers that there is no single approach to understanding the issue. The author improves the organizational and methodological support of internal audit of expenditures on the fixed assets repair and modernization that forms the accurate information for management repair and modernization of fixed assets. The paper specifies the goals and objectives of internal expenditures on repair and modernization of fixed assets, depending on the sources of such facilities to the company, allowing the author to determine the documentary control methods to be applied by an auditor to perform each task. The article determines the areas of risk components of internal control that can lead to ineffective implementation of authority by officials of an enterprise in the process of fixed assets repair, which can cause inefficient use of resources and, consequently, decrease in the efficiency of the work of fixed assets repair and modernization. The author proposes the list of auditor’s questions to assess the internal control system in the repair of fixed assets and these questions will help identify the significant drawbacks of control means.

  4. Analysis of Asset Classes Through the Business Cycle

    Directory of Open Access Journals (Sweden)

    Audrius Dzikevičius

    2012-06-01

    Full Text Available This study was driven by the dissimilar performance characteristics displayed by asset classes over the business cycle. The authors aim to explore assets classes on the grounds of a scientific literature review and a statistical analysis. Business cycles are divided into four stages to explore broad movements in returns of asset classes and a possible existence of asymmetrical effects of determinants within stages. Six main asset classes were analysed: US stocks, EAFE stocks, Bonds, Gold, Real Estate and Commodities. Monthly data from February 1976 to August 2011 were used for the study. The article combines business cycle and asset allocation theories by adding valuable information about performance of asset classes during different phases of the business cycle. Using the OECD Composite Leading Indicator as a business cycle measure, the authors demonstrate that different assets classes have different return/risk characteristics over the business cycle. The article demonstrates how to use the business cycle approach for investment decision-making. The OECD Composite Leading Indicator can provide significant information on market expectations and the future outlook; hence, results of this study can help every investor improve his/her performance and risk management.

  5. Construction of military aviation audiovisual information system based on media assets management%基于媒体资产管理的军事航空医学声像信息系统建设

    Institute of Scientific and Technical Information of China (English)

    叶佳波; 张霞; 王志翔; 于丽; 贺青; 陈炎琰

    2015-01-01

    针对传统航空医学声像资料管理方式单一落后的实际情况,通过采用功能强大、性能先进的现代媒体资产管理技术,全面整合空军航空医学研究各类声像数据资源,构建了规模较大、资料丰富、检索高效、运行安全的军事航空医学声像信息管理系统。该系统实现了声像信息管理科学化、规范化、数字化和网络化,进一步提升了声像服务整体实力和保障效能。%A military aviation audiovisual information system was constructed using the recent media assets manage-ment technologies according to the audiovisual data in our institute since its establishment,which will realize the scien-tific,standard,digital and network management of audiovisual information,and further improve the audiovisual service.

  6. Asset and Liability Management Model with CIR Interest Rate under Quadratic Utility Criterion%CIR利率模型下基于二次效用的资产-负债管理模型∗

    Institute of Scientific and Technical Information of China (English)

    常浩

    2014-01-01

    应用动态规划原理和Legendre变换相结合的方法研究CIR利率模型下的资产–负债管理问题。假设金融市场由一种无风险资产、多种风险资产和一种零息票债券构成,其中短期利率的动态行为服从Cox-Ingersoll-Ross (CIR)利率模型,而负债的动态行为满足带漂移的布朗运动,且负债动态与股票价格动态存在相关性。文章以最大化终端财富的期望效用为目标函数,应用变量替换方法得到二次效用下最优投资策略的闭式解,并给出数值算例分析利率参数和负债参数对最优投资策略的影响。研究结果解决了均值–方差模型下的最优投资策略问题,为进一步分析和研究随机利率模型下的其它资产–负债管理问题提供了理论支持。数值结果表明:负债情形下投资于股票和零息票债券的数量多于无负债情形下的数量。%This paper applies dynamic programming principle and Legendre transform to study an asset and liability management problem with CIR interest rate dynamics. Assume that the finance market is composed of one risk-free asset and multiple risky assets and one zero-coupon bond, where the interest rate is supposed to follow the CIR model and the liability process is driven by Brownian motion with drift, moreover, liability dynamics is generally correlated with stock price dynamics. The aim of an investor is to maximize the expected utility of terminal wealth. The closed-form solution to the optimal investment strategy under the quadratic utility case is obtained by applying the variable change technique, and a numerical example is given to illustrate the impact of interest rate parameters and liability parameters on the optimal policy. We obtain the optimal investment policy in the mean-variance framework and further provide theoretical foundation for other asset and liability management problems with stochastic interest rates. The numerical results imply that

  7. 应用资产管理软件开展高校仪器设备资产清查与长效管理%Inventory and long-term management of instruments and equipment based on assets management software in colleges and universities

    Institute of Scientific and Technical Information of China (English)

    焦海山; 贾文圣; 金振宏; 罗晓清

    2012-01-01

    For a long time,poor awareness of the management,incomplete and imperfect system of management and many other factors have led to undesirable problems in colleges and universities such as unmatched stuff account,inefficient use of property,and even a large number of idle assets.With the help of information means,our college made a new round of inventory in instruments and equipment.Long-term assets management and inventory system was then established based on "Web" equipment management system platform.Transferred from a static way to a dynamic one,the fixed assets management would be scientific,standardized and efficient.So the instruments and equipment would be allocated properly and used efficiently.%长期以来,由于管理意识淡薄,制度不健全等多种因素导致高校资产管理存在账物不符,大量资产闲置、使用率低等现象。结合实际,借助信息化手段开展新一轮的仪器设备类资产清查,并在清查完成后,建设基于"Web"版仪器设备管理系统平台的资产长效管理与清查制度,使固定资产的静态管理向动态管理转变,逐步达到固定资产管理的科学化、规范化和快速高效的要求,实现仪器设备的合理配置、物尽其用。

  8. Enterprise asset management system of coal mine equipment basing on cloud computing and workflow%基于云计算和工作流的煤矿设备管理EAM系统

    Institute of Scientific and Technical Information of China (English)

    李翠平; 张佳; 钟媛

    2015-01-01

    在矿山实际生产管理的基础上,针对目前矿山企业机电设备管理系统面临的问题,探讨了融合云计算架构、工作流技术和企业资产管理思想的煤矿设备管理系统。通过以全生命周期管理、预防性维护、点检管理等企业资产管理理念设计煤矿设备管理系统九大功能模块;采用三层云服务架构模式和两类云部署方式构建具有四层结构的煤矿设备管理系统云平台;运用工作流引擎辅助企业资产管理系统,实现设备管理业务流程的灵活流转,进而提高企业级多矿设备管理效率。以国内典型煤矿企业为应用实例,验证了基于云计算与工作流技术的煤矿企业设备管理EAM系统的有效性。%Based on actual production and management situation, this paper investigates an enterprise-level coal mine equipment management system, aiming at solving problems in electrical equipment management in mining companies. The proposed management system fuses the cloud computing framework, the workflow technology and the enterprise asset management ( EAM) model. Nine func-tion modules are designed according to the EAM concepts, such as lifecycle management, preventive maintenance, and spot inspection management. A four-layer cloud platform is constructed adopting a three-level cloud service architecture model and two types of cloud deployment. Using a workflow engine to assist in the EAM system, the coal mine equipment management system could flexibly transfer its business processes and effectively manage multi mine equipment at enterprise-level. Take a typical domestic coal mining enterprise as a case, the feasibility and effectiveness of the EAM system of coal mine equipment based on cloud computing and workflow technol-ogy is verified.

  9. Safeguarding information as an asset: Do we need a redefinition in the knowledge economy and beyond?

    Directory of Open Access Journals (Sweden)

    Adeniji K. Adesemowo

    2016-04-01

    with regard to information risk and internal controls.Conclusion: This article has identified a major defect in most standards, frameworks, and regulations dealing with regard to the safeguarding and management of information assets (and IT assets. It has established from the review carried out that information assets have not been properly defined across the board. Beyond this significant finding, it was further shown that the principle of risk (assessment across the board requires the identification of the asset that needs to be controlled. A starting point, then, is a coherent definition (as proposed for the information asset in itself. Therefore, proper definition across the board might assists in proper identification that could result in appropriate control and graceful handling of the end-of-life disposal.Keywords: infonomics; information asset; information risk; internal control; reputation loss

  10. Value relevance of acquired intangible assets and accounting discretion in purchase price allocation

    OpenAIRE

    2009-01-01

    The purchase price allocation process introduced by IFRS 3 provides a unique and new setting to study the reliability and value relevance of acquired intangible assets and goodwill. The purpose of this study is to examine the purchase price allocation and to analyze whether the separate recognition of acquired net assets adds the quality of financial reporting. This study focuses on the value relevance of acquired intangible assets and on the possible bias, stemming from manage...

  11. 三资综合管理视角下的矿业权管理改革思路探讨%Discussion on the mining right management reform in a view of integrated management of mineral resources, assets and capitals

    Institute of Scientific and Technical Information of China (English)

    周平; 朱丽丽; 施俊法; 邢新田

    2014-01-01

    With the continuous improvement and development of China ’ s socialist market economic system ,the market‐oriented management reform of mineral resources on behalf of integrated management of mineral resources ,assets and capitals has been on put on the agenda .This paper summarizes the concept and connotation of mining right ,and the relation between mining right and the mineral resources ,assets and capitals ,analyzes the existing problems in current management of mining right ,and some advices on mining right management reform are put forward .It is thought that mining right plays a very important role in the framework of the integrated management of the mineral resources ,assets and capitals .The mining right is not only the precondition ,but also the linkage and the key of configuration and conversion between mineral resources ,assets and capitals .Therefore ,constructing a comprehensive ,high efficiency service‐oriented government ,establishing a unified open ,competitive and orderly market system of mining rights ,building a reasonable resource tax system ,are necessarily advised .%随着我国社会主义市场经济体制的不断完善和发展,以资源、资产、资本三资综合管理为代表的矿产资源市场化管理改革提上日程。本文从三资视角下的矿业权概念及其内涵、矿业权与三资的关系入手,剖析当前矿业权管理存在的问题,提出了矿业权管理改革思路。认为在三资综合管理框架体系下,矿业权起着非常重要的作用,它不仅是三资配置和转换的前提,更是三资配置和转换的纽带和关键,需要科学合理地管理矿业权,对此,提出要建设综合、高效、高水平的服务型政府,建立统一开放、竞争有序的矿业权市场体系,构建合理科学的资源税费体系等建议。

  12. On the Liquid Assets Management and Fund Raising in the Small and Medium-sized Enterprise---From the Prospective of Supply Chain Financeal%浅议中小企业流动资产管理与筹资--基于供应链金融视角

    Institute of Scientific and Technical Information of China (English)

    胡勇军; 冯小苏; 万幸

    2015-01-01

    在中小企业中流动资产占比较高,加强企业尤其是中小企业流动资产管理是非常必要的。根据中小企业流动资产的特点,在流动资产管理中要求达到企业价值最大化、流动资产风险最小化、流动资产的充分流动性的目标。在供应链内企业之间由于债权债务“抵消”因素的存在,降低了整个供应链企业流动资产的实际风险,使得企业的流动负债可处在相对较高的水平,并且保持相对的安全性。商业银行、中小企业可以运用供应链金融产品积极开展流动资产融资业务。%The high proportion of liquid assets in the small and medium-sized enterprises makes it quite necessary to reinforce the current assets management of the enterprises, the small and medium-sized ones in particular. Based on the characteristics of the liquid assets of the small and medium-sized enterprises, their liquid assets management should realize the maximization of the enterprise value, the minimization of the asset liquidity risk, and the goal of a sufficient mobility of the liquid assets. As a result of the existence of "offsetting" factors in the credit and debt between enterprises in the supply chain, the actual risk of the floating assets is lowered, which could make current liabilities of enterprises stay at a relatively high level, but also relatively safe. Commercial Banks and small and medium-sized enterprises may actively promote their liquid assets financing business by use of the financial products in the supply chain.

  13. Third Party Logistics: Is asset intensity competition as asset for growth?

    OpenAIRE

    Kwa, Francis CH

    2010-01-01

    Logistics trade journals, research literatures and annual reports from third party logistics firms claimed “Asset Intensity” strategy (asset-based, asset-light, non asset-based) is a strategy for superior financial performance. This thesis seeks to determine the origin and definition of the “Asset Intensity” strategy and its claim as a strategy for superior financial performance.

  14. Causes of asset shortages in emerging markets

    Directory of Open Access Journals (Sweden)

    Jiaqian Chen

    2013-01-01

    Full Text Available We first illustrate that emerging markets (EMs face a shortage of financial assets, with financial assets not growing as rapidly as domestic savings. An estimation to quantify the asset shortage in EMs for 1995–2008 is then undertaken. A theoretical model is developed to explain why asset shortages occur. We then econometrically estimate the causes of asset shortages, and conclude with policy implications.

  15. Reverse Logistics at the Commander, Naval Surface Forces Real-Time and Reutilization Asset Management (R-RAM) San Diego Warehouse

    Science.gov (United States)

    2008-11-20

    the product quality deteriorates. The drop rate of value depends on the product being stored. Inventory of freshly baked bread that can sell for...Management System  PBL (4)  Privatization-NOSL/NAWCI  RFID (6)  Risk Analysis for Performance-based Logistics  R-TOC Aegis Microwave Power

  16. Evaluation on Management of Fixed Assets in Hospital --A Case Study in First Affiliated Hospital of Xinjiang Medical University%固定资产管理评价——以新疆医科大学第一附属医院为例

    Institute of Scientific and Technical Information of China (English)

    王明华; 齐新红; 董新文

    2011-01-01

    It is the dominant factor for increasing the economic returns and social benefits and also the basic requirement for achieving the resources - saving society to strengthen the management and raise the allocative efficiency of fixed assets in hospital. In this paper, the working personnel of the First Affiliated Hospital of Xinjiang Medical University are investigated, and the actuality and existing problems of the performance management of fixed assets in the hospital are roundly analyzed and evaluated. Some measures and suggestions are put forward from the aspects of management consciousness of the working personnel, management system of use, management system of maintenance, internal auditing system and network administration of the fixed assets in the hospital. The study results can provide the scientific basis for managing the fixed assets in hospital.%加强固定资产管理,提高配置效率,是提升医院经济效益和社会效益的主导要素,也是实现资源节约型社会的根本要求。本文通过对新疆医科大学第一附属医院进行实践调研,全面分析评价了医院固定资产管理现状和存在的问题,并从医院工作人员固定资产管理意识、使用管理制度、维护管理制度、内部审计制度以及计算机网络管理等方面提出了对策建议,为医院固定资产管理提供科学依据。

  17. Tidemark's, the key assets in times of crisis management; Las marcas, activos clade de la gestion en tiempos de crisis

    Energy Technology Data Exchange (ETDEWEB)

    Brujo, G.

    2011-07-01

    The financial crisis is challenging all the companies and their main audiences. This article analyzes the brand importance and how in this time of economic recession they become essential for the business, the customers, the products, the services and the competence. Also the authors goes through some examples of brand managing to show how they help to increase the value of the companies and to hide from the adverse situation we are leaving with. (Author) 5 refs.

  18. 风险预算与资产配置在投资组合管理中的应用%Risk Budgeting and Asset Allocation in Portfolio Management

    Institute of Scientific and Technical Information of China (English)

    王海; 韩伯棠

    2011-01-01

    本文介绍了风险预算的发展、基本原理和一般流程.提出多因素模型可以作为一个可行的方法来实现风险分解,为投资者在组合管理实务中提供理论支持与技术保障,这是风险预算的重要步骤.同时,探讨了资产配置与风险预算的不同之处与关联性.%Risk budgeting is a new approach for portfolio management. This paper reviews the development of risk budgeting theory, explains the fundamental principles, and describes the essential process. Particularly, multi-factor model is presented as a feasible way to implement risk decomposition, which is a vital step in risk budgeting. Meanwhile, it probes into the difference between asset allocation and risk budgeting, and shows their correlation as well.

  19. Model for equipment life-cycle cost forecasting and its application in assets management in the oil industry; Modelo para previsao de custo de ciclo de vida de equipamentos e sua aplicacao na gestao de ativos na industria do petroleo

    Energy Technology Data Exchange (ETDEWEB)

    Cesca, Igor Gimenes; Elias Junior, Antonio; Carvalho, Marcos Henrique [Universidade Estadual de Campinas (DEP/FEM/UNICAMP), SP (Brazil). Dept. de Engenharia de Petroleo; Lima, Gabriel Alves da Costa [Centro de Estudos de Petroleo (CEPETRO/UNICAMP), SP (Brazil)

    2012-07-01

    In the area of oil exploration and production (E and P), knowing the behavior of the equipment in their life cycles becomes even more important than in other industries due to: 1) high cost and 2) severity in terms of requirements safety. The purchase of equipment should not be decided only at the initial cost, but through the life cycle cost (LCC). This paper presents a study to find the cost over the life cycle of a group of equipment used in the petroleum industry by methods of dynamic programming, as well as a discussion on how to use such information in assets management in order to obtain better financial indicators. The main causes of variation in the useful economic life of equipment is the resale value and maintenance costs. Thus, it is possible to avoid high expenditure on maintenance costs and avoid an excessive depreciation of the equipment. So it is possible to conclude that the more intense the depreciation of value, the greater the useful economic life. For maintenance costs, the more intense are the costs, the lower the useful economic life. (author)

  20. 基于互联网票据理财谈商业银行票据资管%Commercial Bank's Bill Asset Management Based on Internet Bill Financing

    Institute of Scientific and Technical Information of China (English)

    艾瑶

    2015-01-01

    本文运用比较分析的方法对当前主要的互联网票据理财平台的运作模式归纳总结,并以阿里招财宝为例详细分析银行角色和风险,最后从票据电子化、发挥银行票源优势、组建银行系票据理财平台等方面提出建议,以期对商业银行的票据资产管理业务提供启发.%In this paper, we use the method of comparative analysis to summarize the operation mode of the main Internet bills financing platforms, and analyze the role and risk of the bank in detail by taking Ali trick treasure as an example. Finally, the paper puts forward suggestions on Commercial bank's bill asset management from the aspects of the electronic bills, the bank's ticket source and the formation of Bank bill financing platform.

  1. Risk Exposure and Net Flow in Investment Funds: Do Shareholders Monitor Asset Allocation?

    Directory of Open Access Journals (Sweden)

    Rafael Felipe Schiozer

    2014-03-01

    Full Text Available This study investigates the impact of asset allocation on the net flow of fixed income funds in the Brazilian market, by exploiting the exogenous variation in the risk perception of bank liabilities (CDs caused by the financial turmoil that followed Lehman Brothers’ demise in September 2008. The central hypothesis is that the exposure to assets negatively affected by the crisis impacts negatively the fund’s net flow. We find that, for mutual funds, the larger proportion of assets negatively affected by the crisis the larger the net outflow of resources, indicating that shareholders monitor asset allocation and exert disciplining power on fund managers by withdrawing their resources. In exclusive (fundos exclusivos, i.e., funds with a single shareholder, for which the shareholder is presumed to exert more influence on asset reallocation, we find no significant relationship between the exposure to assets negatively affected by the crisis and net flows.

  2. Space assets for demining assistance

    Science.gov (United States)

    Kruijff, Michiel; Eriksson, Daniel; Bouvet, Thomas; Griffiths, Alexander; Craig, Matthew; Sahli, Hichem; González-Rosón, Fernando Valcarce; Willekens, Philippe; Ginati, Amnon

    2013-02-01

    Populations emerging from armed conflicts often remain threatened by landmines and explosive remnants of war. The international mine action community is concerned with the relief of this threat. The Space Assets for Demining Assistance (SADA) undertaking is a set of activities that aim at developing new services to improve the socio-economic impact of mine action activities, primarily focused on the release of land thought to be contaminated, a process described as land release. SADA was originally initiated by the International Astronautical Federation (IAF). It has been implemented under the Integrated Applications Promotion (IAP) program of the European Space Agency (ESA). Land release in mine action is the process whereby the demining community identifies, surveys and prioritizes suspected hazardous areas for more detailed investigation, which eventually results in the clearance of landmines and other explosives, thereby releasing land to the local population. SADA has a broad scope, covering activities, such as planning (risk and impact analysis, prioritization, and resource management), field operations and reporting. SADA services are developed in two phases: feasibility studies followed by demonstration projects. Three parallel feasibility studies have been performed. They aimed at defining an integrated set of space enabled services to support the land release process in mine action, and at analyzing their added value, viability and sustainability. The needs of the mine action sector have been assessed and the potential contribution of space assets has been identified. Support services have been formulated. To test their fieldability, proofs of concept involving mine action end users in various operational field settings have been performed by each of the study teams. The economic viability has also been assessed. Whenever relevant and cost-effective, SADA aims at integrating Earth observation data, GNSS navigation and SatCom technologies with existing

  3. Tactical Asset Management or Financial Trauma?: Why the Abandonment of Buy-and-Hold May be a Symptom of Posttraumatic Stress

    Directory of Open Access Journals (Sweden)

    Bradley T Klontz

    2012-12-01

    Full Text Available

    The purpose of this study was to measure the psychological impact of the 2008 financial crisis on financial planners. Recent surveys of financial advisors have confirmed a fundamental shift away from strategic management in favor of tactical management, with planners reporting having had made on average 2.15 adjustments in the past 12 months to take advantage of market changes (FPA 2012 Trends in Investing Study, 2012, and 83% of financial planners planning to make at least one tactical adjustment within the next three months (Veres, 2012. This article explores the psychological impact of the 2008 financial crisis on financial planners, measuring symptoms of posttraumatic stress and related changes in belief systems as a result of the crisis. In the months following the 2008 crisis, 93% of the planners surveyed reported medium to high levels of posttraumatic stress. We hypothesize that while the acute psychological distress has diminished the cognitive changes have persisted and may ultimately put the financial health of clients at risk.

  4. Saving-Based Asset Pricing

    DEFF Research Database (Denmark)

    Dreyer, Johannes Kabderian; Schneider, Johannes; T. Smith, William

    2013-01-01

    This paper explores the implications of a novel class of preferences for the behavior of asset prices. Following a suggestion by Marshall (1920), we entertain the possibility that people derive utility not only from consumption, but also from the very act of saving. These ‘‘saving-based’’ prefere......This paper explores the implications of a novel class of preferences for the behavior of asset prices. Following a suggestion by Marshall (1920), we entertain the possibility that people derive utility not only from consumption, but also from the very act of saving. These ‘‘saving...

  5. STRATEGICAL APPROACHES TO THE RISK MENAGEMENT OF NON-VIALE BANKS' FUNCIONING AND DISTRESSED ASSETS SERVISING

    Directory of Open Access Journals (Sweden)

    V. Mishchenko

    2014-09-01

    Full Text Available It was researched conditions of non-viable banks appearance, was characterized modern approaches to non-viable banks and distressed assets management, was determined the strategical approaches to withdrawal non-viable banks from the market, was grounded risk-management mechanism in stress conditions as a result of systemic disbalances in banking system of Ukraine and risks of non-viable banks functioning and distressed assets management.

  6. 31 CFR 223.9 - Valuation of assets and liabilities.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Valuation of assets and liabilities. 223.9 Section 223.9 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING...

  7. 31 CFR 223.7 - Investment of capital and assets.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Investment of capital and assets. 223.7 Section 223.7 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING...

  8. Racial and ethnic differences in wealth and asset choices.

    Science.gov (United States)

    Choudhury, S

    White households in the United States are far wealthier than black or Hispanic households, a disparity that remains unexplained even after taking into account income and demographic factors. This article uses data from the Health and Retirement Study to examine various components of aggregate wealth, including housing equity, nonhousing equity, financial assets in general, and risky assets in particular. It inspects asset choices by race and ethnicity and assesses whether differences in saving behavior--and, consequently, in rates of return on assets--are possible sources of the wealth gap. It also demonstrates the equalizing effect of pension wealth and Social Security wealth on total wealth. Racial and ethnic differences in housing equity narrow among households in the higher income quartiles, whereas differences in nonhousing equity generally widen as income increases. The widening gap in nonhousing equity stems from differences in financial asset holdings, particularly risky assets. At every income quartile and educational level, the percentage of black and Hispanic households that own risky, higher-yielding assets in considerably smaller than the percentage of white households. Thus, some of the wealth gap appears to be attributable to differences in saving behavior. Understanding how people save--in particular, knowing whether certain people will be more vulnerable financially because of their saving choices--helps policymakers assess older Americans' financial preparedness for retirement and anticipate their economic well-being thereafter. Lower rates of investment in the financial market will probably result in slower wealth creation in minority households. Recognizing this, some organizations are trying to open opportunities for minority households to invest in the financial market. This is a positive step toward narrowing the wealth divide. Such efforts will become even more critical if Social Security reform places increased responsibility on individuals

  9. Strategic Asset Seeking by EMNEs

    DEFF Research Database (Denmark)

    Petersen, Bent; Seifert, Jr., Rene E.

    2014-01-01

    as the more relevant concept to use when explaining strategic asset seeking of EMNEs. A set of propositions are formulated to guide empirical testing. Originality/value: The insights gained from using the springboard perspective and the LOO concept are non-trivial: They basically predict future dominance...

  10. Labor Unions and Asset Prices

    DEFF Research Database (Denmark)

    Busato, Francesco; Addessi, William

    The paper investigates the nexus between labor and financial markets, focusing on the interaction between labor union behavior in setting wages, firms' investment strategy and asset prices. The way unions set wage claims after observing firm's financial performance increases the volatility of firms...

  11. Experimental research on asset pricing

    NARCIS (Netherlands)

    Noussair, C.N.; Tucker, S.

    2013-01-01

    This paper discusses some of the literature on asset market behavior. We do not intend this paper to be an exhaustive survey, but rather a review of some of the more influential results and to illustrate to the nonspecialist reader the diversity of topics that have been pursued.

  12. Problems of intangible assets commercialization accounting

    Directory of Open Access Journals (Sweden)

    S.F. Legenchyk

    2016-03-01

    Full Text Available The growing role of intangible assets in conditions of global economy postindustrialization is grounded. The problems of intangible assets accounting are singled out. The basic tasks of the intangible assets accounting commercialization process are determined. The difference between the commercialization of intellectual property and intangible assets is considered. The basic approaches to understanding the essence of the intangible assets commercialization are singled out and grounded. The basic forms and methods of intangible assets commercialization researched by the author are analyzed. The order of accounting reflection of licensee royalties is considered. The factors of influence on the accounting process of intangible assets commercialization are determined. The necessity of solving the problem of accounting of lease payments for computer program by providing access to SaaS environment is grounded. The prospects of further studies of intangible assets accounting commercialization are determined.

  13. Recreational Assets in the State of Iowa

    Data.gov (United States)

    Iowa State University GIS Support and Research Facility — This dataset is meant to be a comprehensive database of recreational assets in public areas. Recreational assets are considered amenities provided to the public for...

  14. Intellectual Capital and Intangible Assets Analysis and Valuation

    Directory of Open Access Journals (Sweden)

    Ion Anghel

    2008-03-01

    Full Text Available Today the intellectual capital is a key factor in company’s profitability. Two major forces have driven the high performance workplace over the past two decades: globalization and increasing in technological changes. In this environment, the intellectual capital and intangible assets is fundamental to success. In the new economic competition, knowledge assets provide a sustainable competitive advantage. The measurement is fundamental to support management decision in allocation investment and investor’s decision regarding the value versus price. In our research we consider a group of Romanian listed companies on Bucharest Stock Exchange and analyze the importance of intangible value into the total market value of the equity. From accounting point of view the importance of intangible assets is very low but from the market evidence was indicated 47% importance of intangible value in total market value for the Romanian listed companies.

  15. Optimal Investment Strategy for Risky Assets

    OpenAIRE

    Sergei Maslov; Yi-Cheng Zhang

    1998-01-01

    We design an optimal strategy for investment in a portfolio of assets subject to a multiplicative Brownian motion. The strategy provides the maximal typical long-term growth rate of investor's capital. We determine the optimal fraction of capital that an investor should keep in risky assets as well as weights of different assets in an optimal portfolio. In this approach both average return and volatility of an asset are relevant indicators determining its optimal weight. Our results are parti...

  16. Community Asset Mapping. Trends and Issues Alert.

    Science.gov (United States)

    Kerka, Sandra

    Asset mapping involves documenting tangible and intangible resources of a community viewed as a place with assets to be preserved and enhanced, not deficits to be remedied. Kretzmann and McKnight (1993) are credited with developing the concept of asset-based community development (ABCD) that draws on appreciative inquiry; recognition of social…

  17. Defining ecosystem assets for natural capital accounting

    NARCIS (Netherlands)

    Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; Jong, de Rixt; Lesschen, Jan Peter

    2016-01-01

    In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present va

  18. 12 CFR 560.160 - Asset classification.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Asset classification. 560.160 Section 560.160... Lending and Investment Provisions Applicable to all Savings Associations § 560.160 Asset classification... consistent with, or reconcilable to, the asset classification system used by OTS in its Thrift...

  19. Excess Asset Returns and Limited Enforcement

    OpenAIRE

    Lambertini, Luisa; Azariadis, Costas

    2002-01-01

    This paper investigates the effect of limited enforcement of contracts on asset returns in a three-period pure- exchange overlapping generations economy. We consider a life-cycle setting with a safe and a risky asset and find that lack of commitment can significantly affect the rate of returns of these assets and possibly generate large equity premia.

  20. Intelligent tactical asset allocation support system

    NARCIS (Netherlands)

    Hiemstra, Y.

    1995-01-01

    This paper presents an advanced support system for Tactical Asset Allocation. Asset allocation explains over 90% of portfolio performance (Brinson, Hood and Beebower, 1988). Tactical asset allocation adjusts a strategic portfolio on the basis of short term market outlooks. The system includes apredi

  1. 基于机构知识库的数字资产管理框架与实现%A Framework of Digital Knowledge Asset Management Based on Institutional Repository and Its Implementation

    Institute of Scientific and Technical Information of China (English)

    祝忠明; 张冬荣; 张晓林; 李麟

    2013-01-01

    机构知识库是实现机构知识资产管理的平台和机制,政策驱动机制和技术平台建设是机构知识库建设和发展的主要支撑,本文主要讨论以机构知识库方式实现数字科研数字资产管理的基本框架和实践。以中国科学院研究所机构知识库建设为例,文章探讨了机构知识库政策框架建设、技术平台功能服务体系的设计与构建等实践问题,并简要介绍了中国科学院研究所机构知识库建设的进展及其实施效果。%Institutional repository is a kind of a mechanism of and a platform for implementing institutional knowledge asset management. Developing policy-driven mechanism and technology infrastructure are essentials for building a successful institutional repository. Taking the deployment of institutional repositories in Chinese Academy of Sciences as an example, this paper discusses the issues in drafting repository policy framework and designing and implementing functions and services of an institutional repository. An overview of current deployment state of institutional repositories across Chinese Academy of Sciences is also presented.

  2. CAN ASSET REVALUATION BE MANIPULATIVE? - A CASE STUDY

    Directory of Open Access Journals (Sweden)

    Crisan Sorana Adina

    2013-07-01

    Full Text Available Asset revaluation can trigger different signals to investors depending upon company type, asset intensity and category and investors’ expectations. In the same time, motivations behind asset revaluation decisions are diverse, being influenced by management incentives, credit covenants, faithful representation and various other reasons. In many cases the revaluation decision is imposed upon the company by auditors or the need to reduce information asymmetry. In Romania, one of the main decision drivers is the Fiscal Code, due to buildings taxation provisions. For companies that revaluate their fixed assets for taxation purposes only (which is the case for most small companies in Romania, the primary concern is to reduce the fiscal impact – the preferred scenario in this case is most likely to be the one that reduces tax expenses. Our research aims to provide a full picture of the motivations behind the revaluation decision and point to the manipulation instruments made available to companies by the allowed alternatives in what regards (1 which assets to be revalued and (2 how to recalculate book values. By means of a case study we identify the options available to a revaluating company and show how each one can impact the financial statements and financial ratios, thus influencing financial statement users’ perception. Our analysis is limited to fixed assets revaluation, as these are the ones revaluated by most Romanian companies. The comparative analysis shows that the decision to not revaluate certain assets categories can lead to serious distortions of the faithful image. Financial ratios can be significantly impacted by the type of assets revalued, depending upon the revaluation direction (upward or downward and the revaluation differences. In upward revaluation leverage ratios and solvency can improve, leading to a better position in relation to credit covenants. Equity is also positively affected. Alternatively, a decrease of assets

  3. ASSET ALLOCATION AND ASSET PRICING IN THE FACE OF SYSTEMIC RISK: A LITERATURE OVERVIEW AND ASSESSMENT

    OpenAIRE

    CHRISTOPH MEINERDING

    2012-01-01

    This paper provides a detailed overview of the current research linking systemic risk, financial crises and contagion effects among assets on the one hand with asset allocation and asset pricing theory on the other hand. Based on the ample literature about definitions, measurement and properties of systemic risk, we derive some elementary ingredients for models of financial contagion and assess the current state of knowledge about asset allocation and asset pricing with explicit focus on syst...

  4. THE IMPORTANCE OF INTAGIBILE ASSETS FOR TOURISTIC`S ENTERPRISE IN THE PERSPECTIVE OF GLOBALIZATION

    Directory of Open Access Journals (Sweden)

    Maja DJUKIC

    2009-12-01

    Full Text Available In time of globalization very important role in touristic enterprise have intangible assets: human capital, information capital and organization capital. Intangible assets, especially human resources drive long-term value creation. So human resources are generally accepted as being strategically important. The main management problem is being able to make alignment of intangible assets and organization's strategy. The tools which management in tourism enterprise can use for this purpose are balanced score card and strategy map, which will be explained in this article.

  5. 我国高科技上市公司无形资产现状令人担忧%The Warrying Situation of Intangible Assets of Listed High Technology Companies of China

    Institute of Scientific and Technical Information of China (English)

    梁莱歆

    2003-01-01

    The intangible asset is an important one for exist and development of High-tech enterprises. This paper based on the annual financial report of listed companies in 2001, disclosed and analyzed the intangible assets' level and its proportion in total assets. Making statistical analysis on the spreading of intangible assets and its structure by statistical target such as average and standard deviation. Point out the chief problems in present situation of intangible assets. Thinking that the enterprises should change idea and strengthen the management of intangible asset by improves evaluation method of intangible asset, setting up the periodic evaluation system and benefit evaluation system.

  6. Financial Assets [share, bonds] & Ancylia

    Science.gov (United States)

    Maksoed, Wh-

    2016-11-01

    Instead Elaine Scarry: "Thermonuclear monarchy" reinvent Carry Nation since Aug 17, 1965 the Republic of Indonesia's President speech: "Reach to the Star", for "cancellation" usually found in External Debt herewith retrieved from "the Window of theWorld": Ancylia, feast in March, a month named after Mars, the god of war. "On March 19 they used to put on their biggest performance of gymnastics in order to "bribe" their god for another good year", further we have vacancy & "vacuum tube"- Bulat Air karena Pembuluh, Bulat Kata karena Mufakat" proverb from Minangkabau, West Sumatra. Follows March 19, 1984 are first prototype flight of IAI Astra Jet as well as March 19, 2012 invoice accompanies Electric car Kujang-193, Fainancial Assets [share, bonds] are the answer for "infrastructure" & state owned enterprises assets to be hedged first initial debt per capita accordances. Heartfelt gratitudes to HE. Mr. Ir. Sarwono Kusumaatmadja/PT. Smartfren INDONESIA.

  7. The dependency of the banks' assets and liabilities: evidence from Germany

    OpenAIRE

    Memmel, Christoph; Schertler, Andrea

    2009-01-01

    Developments in risk-transfer instruments and risk management techniques in the last two decades have fundamentally changed how banks manage their assets and liabilities. In this document we show that, for all three sectors of German universal banks (private commercial banks, savings banks, and cooperative banks), asset-liability dependency declined over the period 1994-2007, the decline was strongest for those banks that use more than sector-average amounts of derivatives. Only in the case o...

  8. Essays in Empirical Asset Pricing

    DEFF Research Database (Denmark)

    Rzeznik, Aleksandra

    This thesis consists of three essays investigating financial and real estate markets and identifying a relationship between them. A 2008 financial crises provides a perfect example of sizeable interactions between US housing market and equity prices, where a negative shock to house prices triggered...... a word-wide recession. Therefore, understanding forces driving investors behaviour and preferences, which in turn affect asset prices in both equity and housing market are of great interest....

  9. Reputation asset and environmental liability

    OpenAIRE

    Sjöblom, Rolf; Lindskog, Staffan

    2014-01-01

    The second largest asset to a company may well be its good reputation. Environmental liabilities warrant special attention in this regard since they may well constitute the largest uncertainty in an annual report, and it is not seldom discovered that they have been underestimated. The purpose of the paper is to compile and present a road map as to how to meet the legal and other requirements, and to analyse the alternatives of proactive and reactive approaches. The legal requirements are to b...

  10. Complex issues in accounting for fixed assets

    Directory of Open Access Journals (Sweden)

    Mykhaylo Luchko

    2013-11-01

    Full Text Available This paper considers the mentioned complex issues of business fixed assets accounting. The main emphasis in this case refers to the change in value of fixed assets over time. Author studied problems of the regulatory revaluation of fixed assets in accordance with the applicable accounting standards (regulations. Particular attention is paid to the revaluation and impairment of the business fixed assets objects and their recording on accounts. Author analyzed the complex issues in establishing the fair value of fixed assets. Attention is focused on the harmonization of accounting information with tax calculations and reporting provided by the Ukrainian Tax Code. In considering the matter referred to the tax differences (temporary and permanent. Established tax differences in depreciation of fixed assets, impairment amounts and revaluation of fixed assets and accounting entries to them.

  11. INNOVATION AMONG INTANGIBLE ASSETS (IA

    Directory of Open Access Journals (Sweden)

    Paula - Angela VIDRAȘCU

    2015-04-01

    Full Text Available The purpose of this article is to highlight the existence and importance of innovation present among intangible assets. In the new economy, the knowledge society, innovation is one of the most commonly used terms, along with globalization and sustainable development. This study has an important role in both the short and long term, through proper understanding of the terms of innovation, intangible assets and strategy. The primary purpose of this article is played by understanding and easy identification of innovation amongst those assets above. Most recent studies highlight the idea that can be identified more indirect benefits of innovation. These can be listed as follows: improving the image, better customer loyalty, and ability to attract new ones. This research was focused on the advice of the Executive Directors given by the study of the year 2011 from PricewaterhouseCoopers, on innovation as a means of running the enterprise and also throughout this study we have been highlighted misconceptions related innovation and last but not least the study conducted during 2001 - 2004 by the Romanian Government in order to place a strategic priority Scientific Research.

  12. Crisis Management- Operational Logistics & Asset Visibility Technologies

    Science.gov (United States)

    2006-06-01

    United States maintains the only truly global, fully-operational system. However, the European Union and countries including Russia, Japan and China ...http://java.sun.com/developer/technicalArticles/ Ecommerce /rfid/ Microsoft. (2006). Hand-held RFID Reader. Retrieved May 11, 2006, from http

  13. Managing your assets in the publication economy

    Directory of Open Access Journals (Sweden)

    Ulf Kronman

    2013-03-01

    Full Text Available The issue this article aims to address is the fact that publications may nowadays be used to assess impact and quality of research in ways academics may not be fully aware of. During recent years, scholarly publications have gained in importance, not primarily as the traditional vehicle for the dissemination of new scientific findings, but as a foundation for assessing the production and impact of organizations, research groups and individual researchers. This means that publications as artefacts per se are starting to play a new important role in the scientific community and that researchers need to be aware of how publication and citation counts are being used to assess their research and the outreach, impact and reputation of their mother organization. University rankings, for instance, often have some parameters based on the publishing of the ranked institution. This article is thus not about scientific writing as such; it focuses on what happens to your publication after the publishing has taken place and on aspects to take into account while planning the publishing of your article, report or book.

  14. Infrastructure Management: dynamic control of assets

    NARCIS (Netherlands)

    Verlaan, J.G.; Schoenmaker, R.

    2013-01-01

    The infrastructure in the Netherlands is crucial for economic development on a national scale. Dramatic increases of transport and mobility accelerate ageing of infrastructure. The GNP of the Netherlands is strongly related to transport and to the two main ports (Port of Rotterdam and Amsterdam Airp

  15. Management of Waqf Assets in Malaysia

    OpenAIRE

    Zunaidah Ab Hasan; Azhana Othman; Khalilah Ibrahim; Mohd Ab Malek Md Shah; Abd Halim Mohd Noor

    2015-01-01

    Waqf is one of the main mechanism in providing support for the development to all levels of the ummah more so for the underprivileged. Waqf institutions in Malaysia are under the jurisdiction of the 14 states rather than the Federal government. This paper reviews the development of waqf in Melaka, one of the states in Malaysia. It discusses a brief historical background, function and legal aspects of waqf matters. A brief information on the structure and administration of waqf in Melaka, Bait...

  16. Icing Management for Coast Guard Assets

    Science.gov (United States)

    2013-04-01

    widely in their characteristics. Some chemicals are solids and others are liquids, some are endothermic and others are exothermic , and they all vary... exothermic reaction of calci- um chloride, larger than other de-icers, releases 674 J/g as it dissolves, raising the temperature of the water (Jerico Services...1.94vs – 9.0) (3-2) where vs = ship speed in m/s. Oddly, sea state is not a factor in the spray frequency relationship. ERDC/CRREL TR-13-7 18

  17. A Tutorial on Nonlinear Time-Series Data Mining in Engineering Asset Health and Reliability Prediction: Concepts, Models, and Algorithms

    Directory of Open Access Journals (Sweden)

    Ming Dong

    2010-01-01

    Full Text Available The primary objective of engineering asset management is to optimize assets service delivery potential and to minimize the related risks and costs over their entire life through the development and application of asset health and usage management in which the health and reliability prediction plays an important role. In real-life situations where an engineering asset operates under dynamic operational and environmental conditions, the lifetime of an engineering asset is generally described as monitored nonlinear time-series data and subject to high levels of uncertainty and unpredictability. It has been proved that application of data mining techniques is very useful for extracting relevant features which can be used as parameters for assets diagnosis and prognosis. In this paper, a tutorial on nonlinear time-series data mining in engineering asset health and reliability prediction is given. Besides that an overview on health and reliability prediction techniques for engineering assets is covered, this tutorial will focus on concepts, models, algorithms, and applications of hidden Markov models (HMMs and hidden semi-Markov models (HSMMs in engineering asset health prognosis, which are representatives of recent engineering asset health prediction techniques.

  18. Management Academy LANL Business Systems: Property Management, Course #31036

    Energy Technology Data Exchange (ETDEWEB)

    Shepherd, Michael J. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Rinke, Helen Mae [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Hanson, Todd [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Wolfe, Randy P. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2016-07-08

    Los Alamos National Laboratory (LANL) is responsible for the efficient economical management of all government property in its stewardship. This training explains the role LANL managers have in managing, controlling, and disposing of government property. The Laboratory's goal is good asset management. By properly managing property across the facility, Laboratory managers can help ASM improve government property utilization and extend asset life, while reducing asset-related operating costs and expenditures.

  19. CEV Mo del for Asset and Liability Management under Quadratic Utility Maximizing Criterion?%CEV模型下基于二次效用最大化的资产-负债管理模型

    Institute of Scientific and Technical Information of China (English)

    常浩; 荣喜民; 赵慧

    2014-01-01

    本文研究CEV模型下基于效用最大化的资产-负债管理问题。文章假设股票价格服从CEV模型,而负债服从带漂移的布朗运动,且与股票价格存在一般相关性。应用动态规划原理得到值函数满足的HJB方程,并应用Legendre变换-对偶方法得到其对偶方程。假设投资人对风险的偏好满足二次效用函数,并应用变量替换方法得到最优投资组合的闭式解。结果表明:最优投资组合包含一个修正因子,该修正因子可影响投资人为对冲波动率风险而作出的投资决策。最后,文章分析了修正因子的性质并考察了修正因子对最优投资组合的影响。%In this paper, we consider an asset and liability management problem under the utility maximizing criterion, in which stock price is assumed to comply with the constant elasticity of variance (CEV) model, while liability follows the Brownian motion with drift, and liability and stock price are generally correlated between each other. We apply the dynamic programming principle to solving the HJB equation for the value function and use the Legendre transform-dual technique to transform the HJB equation into its dual equation. Furthermore, we choose a quadratic utility function for our analysis and obtain the closed-form solution to the optimal portfolio by applying the variable change approach. The result indicates that the optimal portfolio includes a modified factor which is capable of reflecting an investor’s decision to hedge the volatility risk. Finally, we analyze the property of the modified factor and investigate its effect on the optimal portfolio.

  20. The effects of asset securitization on sustainability & profitability of microfinance institutions in Ghana

    Directory of Open Access Journals (Sweden)

    Daniel Quacoe

    2015-08-01

    Full Text Available Asset Securitization is a process that involves repackaging portfolios of cash-flow-producing financial instruments into securities or tradable capital market instruments for transfer to investors. There have been a number of studies on asset securitization and microfinance but most of these studies did not focus on the effects of asset securitization on sustainability and profitability of microfinance institutions. These studies were conducted in developed economies and little has been done in Africa and for that matter Ghana. This study therefore sought to explore the effects of asset securitization on sustainability and profitability of MFIs in Ghana knowing the important role they play in the Ghanaian economy. The objectives were to determine whether asset securitization is being practiced in Ghana, to determine whether asset securitization will improve the sustainability and profitability of microfinance institutions (MFI’s as well as challenges that may arise. As a qualitative research, the case study approach was employed in the research design. Questionnaires were administered to a sample size of 200 respondents from a population of 517 who were drawn from the management and staff of five microfinance companies selected through convenience and purposeful sampling techniques. The findings are that asset securitization in microfinance is currently not being practiced in Ghana but if implemented, it will have a positive effect on the sustainability and profitability of microfinance companies in Ghana. The study identified some challenges that microfinance institutions may face in the introduction of asset securitization in Ghana.

  1. Retrading, production, and asset market performance.

    Science.gov (United States)

    Gjerstad, Steven D; Porter, David; Smith, Vernon L; Winn, Abel

    2015-11-24

    Prior studies have shown that traders quickly converge to the price-quantity equilibrium in markets for goods that are immediately consumed, but they produce speculative price bubbles in resalable asset markets. We present a stock-flow model of durable assets in which the existing stock of assets is subject to depreciation and producers may produce additional units of the asset. In our laboratory experiments inexperienced consumers who can resell their units disregard the consumption value of the assets and compete vigorously with producers, depressing prices and production. Consumers who have first participated in experiments without resale learn to heed their consumption values and, when they are given the option to resell, trade at equilibrium prices. Reproducibility is therefore the most natural and most effective treatment for suppression of bubbles in asset market experiments.

  2. Retrading, production, and asset market performance

    Science.gov (United States)

    Gjerstad, Steven D.; Porter, David; Smith, Vernon L.; Winn, Abel

    2015-01-01

    Prior studies have shown that traders quickly converge to the price–quantity equilibrium in markets for goods that are immediately consumed, but they produce speculative price bubbles in resalable asset markets. We present a stock-flow model of durable assets in which the existing stock of assets is subject to depreciation and producers may produce additional units of the asset. In our laboratory experiments inexperienced consumers who can resell their units disregard the consumption value of the assets and compete vigorously with producers, depressing prices and production. Consumers who have first participated in experiments without resale learn to heed their consumption values and, when they are given the option to resell, trade at equilibrium prices. Reproducibility is therefore the most natural and most effective treatment for suppression of bubbles in asset market experiments. PMID:26553991

  3. Valuation of intellectual property and intangible assets

    OpenAIRE

    2010-01-01

    M.Comm. Intangible assets are increasingly becoming the critical determinant of value creation and future profitability of most businesses. There is a clear distinction between the accounting treatment of physical assets and are reported on the firm’s balance sheets, but intangible assets are by large written off in the income statement, along with regular expenses such as wages, rents and interest. This distorted treatment of intangibles in an accounting sense, has dire consequences for m...

  4. Conditional Density Models for Asset Pricing

    OpenAIRE

    Filipovic, Damir; Hughston, Lane P.; Macrina, Andrea

    2010-01-01

    We model the dynamics of asset prices and associated derivatives by consideration of the dynamics of the conditional probability density process for the value of an asset at some specified time in the future. In the case where the asset is driven by Brownian motion, an associated "master equation" for the dynamics of the conditional probability density is derived and expressed in integral form. By a "model" for the conditional density process we mean a solution to the master equation along wi...

  5. 利率风险控制视角下的商业银行资产负债优化管理研究%A Study on the Optimal Management of Commercial Banks’ Assets and Liabilities in the Perspective of Interest Rate Risk Control

    Institute of Scientific and Technical Information of China (English)

    郭传辉; 胡丽君

    2015-01-01

    In the background of deepening the reform of the financial market ,the market -oriented reform of interest rate as one of the important marketing content is gradually advancing ,and the effecting of inter‐est rate risk on financial institutions increased gradually .As an important objective of the commercial banks’ asset liability management ,risk control management is attached more and more importance .This paper aims to estimate short‐term future market interest rate changes simply and effectively ,mainly gets through the establishment of a VaR control reserved gap of asset liability portfolio optimization model based on using historical data ,and puts the application of examples to find the optimal solution of the allo‐cation of assets and liabilities of commercial banks w hich expects achieve the goal of the management of as‐sets and liabilities .%目前,利率市场化改革作为重要的市场化内容之一正在逐步推进,商业银行面临的利率风险逐步增大;商业银行资产负债优化管理以风险控制管理作为其重要目标,其重要性越来越得到重视。文章主要通过建立一个基于VaR控制预留缺口的资产负债组合优化模型,利用历史数据简单有效地估计短期未来市场利率的变化,并通过实例应用得出商业银行资产负债分配的最优方案从而达到资产负债管理的目标。

  6. PARTICULARITES AND VARIOS ACCOUTING WAYS OF FIXED ASSETS IN ACCORDANCE WITH RAS AND IAS

    Directory of Open Access Journals (Sweden)

    Azieva Z. I.

    2014-05-01

    Full Text Available This article concerns the peculiarities of accounting of fixed assets according to RAS and IAS, because of unnecessarily increasing of number of companies experiencing the need for the preparation of financial statements for the 2nd standards. Despite the fact that RAS in recent years have made significant progress in convergence with IFRS in terms of fixed assets accounting, but still has the inherent differences with IFRS. Some organizations are faced with additional costs for parallel accounting or reporting transformation. Understanding the fundamental differences between the RAS, in terms of the assets, will maximize reconcile accounting and management accounting with IFRS in the industry and reduce the costs

  7. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Science.gov (United States)

    2010-01-01

    ...-taxable business combinations. A deferred tax liability that is specifically related to an intangible asset (other than purchased credit card relationships) arising from a nontaxable business combination may be netted against this intangible asset. The net amount of the intangible asset must be...

  8. 76 FR 78594 - Reporting of Specified Foreign Financial Assets

    Science.gov (United States)

    2011-12-19

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BJ69 Reporting of Specified Foreign Financial Assets AGENCY... foreign financial assets (other than assets excepted from reporting as provided in Sec. 1.6038D-7T) with... interest in specified foreign financial assets (other than assets excepted from reporting as provided...

  9. CNMC Made Great Break-throughs in Both Total Assets and Sales Revenue

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    <正>Luo Tao, General Manager of China Nonferrous Metals Corporation (CNMC) indicated in a recent interview that, in 2011, CNMC’s business indicators grew robustly, with both of the total assets and sales revenue exceeding RMB 100 billion for the first time.Luo noted that, compared with the initial stage of the 11th Five-Year Plan period, CNMC’s total assets, sales revenue and total profit went up by 15 times, 20 times and 10 times respectively.

  10. The asset pricing model of musharakah factors

    Science.gov (United States)

    Simon, Shahril; Omar, Mohd; Lazam, Norazliani Md

    2015-02-01

    The existing three-factor model developed by Fama and French for conventional investment was formulated based on risk-free rates element in which contradict with Shariah principles. We note that the underlying principles that govern Shariah investment were mutual risk and profit sharing between parties, the assurance of fairness for all and that transactions were based on an underlying asset. In addition, the three-factor model did not exclude stock that was not permissible by Shariah such as financial services based on riba (interest), gambling operator, manufacture or sale of non-halal products or related products and other activities deemed non-permissible according to Shariah. Our approach to construct the factor model for Shariah investment was based on the basic tenets of musharakah in tabulating the factors. We start by noting that Islamic stocks with similar characteristics should have similar returns and risks. This similarity between Islamic stocks was defined by the similarity of musharakah attributes such as business, management, profitability and capital. These attributes define factor exposures (or betas) to factors. The main takeaways were that musharakah attributes we chose had explain stock returns well in cross section and were significant in different market environments. The management factor seemed to be responsible for the general dynamics of the explanatory power.

  11. Real options and asset valuation in competitive energy markets

    Science.gov (United States)

    Oduntan, Adekunle Richard

    The focus of this work is to develop a robust valuation framework for physical power assets operating in competitive markets such as peaking or mid-merit thermal power plants and baseload power plants. The goal is to develop a modeling framework that can be adapted to different energy assets with different types of operating flexibilities and technical constraints and which can be employed for various purposes such as capital budgeting, business planning, risk management and strategic bidding planning among others. The valuation framework must also be able to capture the reality of power market rules and opportunities, as well as technical constraints of different assets. The modeling framework developed conceptualizes operating flexibilities of power assets as "switching options' whereby the asset operator decides at every decision point whether to switch from one operating mode to another mutually exclusive mode, within the limits of the equipment constraints of the asset. As a current decision to switch operating modes may affect future operating flexibilities of the asset and hence cash flows, a dynamic optimization framework is employed. The developed framework accounts for the uncertain nature of key value drivers by representing them with appropriate stochastic processes. Specifically, the framework developed conceptualizes the operation of a power asset as a multi-stage decision making problem where the operator has to make a decision at every stage to alter operating mode given currently available information about key value drivers. The problem is then solved dynamically by decomposing it into a series of two-stage sub-problems according to Bellman's optimality principle. The solution algorithm employed is the Least Squares Monte Carlo (LSM) method. The developed valuation framework was adapted for a gas-fired thermal power plant, a peaking hydroelectric power plant and a baseload power plant. This work built on previously published real options valuation

  12. 39 CFR 3060.12 - Asset allocation.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Asset allocation. 3060.12 Section 3060.12 Postal... COMPETITIVE PRODUCTS ENTERPRISE § 3060.12 Asset allocation. Within 6 months of January 23, 2009, and for each... competitive products enterprise using a method of allocation based on appropriate revenue or cost...

  13. Liquidity-related plan asset issues.

    Science.gov (United States)

    Murphy, B B; Johnson, M K; Zorn, W P

    2000-12-01

    By about 2025, most baby boomers will have retired, which will put a tremendous strain on public sector pension plans. Many will experience negative cash flows, and liquidity will be an increasing concern. Asset/liability studies can help measure the effect of this risk on system funding and contribution requirements, resulting in more informed asset allocation choices and benefit policies.

  14. International dynamic asset allocation and return predictability

    NARCIS (Netherlands)

    Basu, D.; Oomen, R.; Stremme, A.

    2010-01-01

    The presence of time varying investment opportunity sets has been documented in the context of international asset allocation, and the economic value associated with these is a topic of lively debate in the academic literature. This paper constructs simple, real-time dynamic international asset allo

  15. 12 CFR 347.210 - Asset maintenance.

    Science.gov (United States)

    2010-01-01

    ... primary regulator, may require that a higher ratio of eligible assets be maintained if the financial... requiring a higher ratio of eligible assets are the concentration of risk to any one borrower or group of... Reserves or equivalent write down, or “Loss” in the most recent state or federal examination report;...

  16. Intangible assets for intangible deliverables

    DEFF Research Database (Denmark)

    Elsmore, Matthew J.

    2008-01-01

    As the dominant economic business model in Europe, services are important when we consider intangible assets. This article argues a case for some kind of 'special relationship' between service firms and trade marks-specifically bearing in mind the CTM system and new EU services law. On the question...... if there can be constructive overlap between trade marks and services and how this emerges, the analysis shows there is reason both for and against thinking that together the relevant sets of laws, among other things, ease the transition from national- to Community-based trading for the overwhelming majority...... of EU businesses. The article suggests a starting point for a fresh yet reassuringly ordinary dialogue within trade mark law, one that asserts it a central role in realising predicted economic benefits of the Internal Market....

  17. CNOOC Acquires Oversea Assets Successfully

    Institute of Scientific and Technical Information of China (English)

    Hu Senlin

    2006-01-01

    @@ After last year CNOOC's bidding for buy the US energy company Unocal Corp lost out to the Chevron Corporation, it conducted the crossing-border asset-acquirement again in the beginning of this year. On Jan. 9, 2006,CNOOC Ltd signed a definitive agreement with Nigeria South Atlantic Petroleum Limited (SAPETRO) to acquire a 45 % working interest in an offshore oil developing license OML 130 in Nigeria for US$2.268 billion cash. The purchase will be funded by the internal capital resources of CNOOC Ltd. In which, US$1.75 billion will pay for buying SAPETRO, and the remaining cash will be used to pay for the early operation cost.

  18. Organizational information assets classification model and security architecture methodology

    Directory of Open Access Journals (Sweden)

    Mostafa Tamtaji

    2015-12-01

    Full Text Available Today's, Organizations are exposed with huge and diversity of information and information assets that are produced in different systems shuch as KMS, financial and accounting systems, official and industrial automation sysytems and so on and protection of these information is necessary. Cloud computing is a model for enabling ubiquitous, convenient, on-demand network access to a shared pool of configurable computing resources that can be rapidly provisioned and released.several benefits of this model cuses that organization has a great trend to implementing Cloud computing. Maintaining and management of information security is the main challenges in developing and accepting of this model. In this paper, at first, according to "design science research methodology" and compatible with "design process at information systems research", a complete categorization of organizational assets, including 355 different types of information assets in 7 groups and 3 level, is presented to managers be able to plan corresponding security controls according to importance of each groups. Then, for directing of organization to architect it’s information security in cloud computing environment, appropriate methodology is presented. Presented cloud computing security architecture , resulted proposed methodology, and presented classification model according to Delphi method and expers comments discussed and verified.

  19. Patient centeredness in terminologies: coverage of health assets concepts in the International Classification of Nursing Practice.

    Science.gov (United States)

    Rotegaard, Ann Kristin; Ruland, Cornelia M

    2010-10-01

    Health assets has emerged as an important concept in health care, representing patients' strengths and perspectives, but has not received much attention in structured vocabularies or classification systems of nursing care to date. The purpose of this study was to explore the representation of health assets concepts in the International Classification of Nursing Practice(R) (ICNP). Concepts from a conceptual model of health assets were cross-mapped to the ICNP terminology system version 2.0. Thirty-three of 76 health assets concepts/terms were represented in the ICNP. However, several health assets categories and subcategories were missing or embedded in the descriptors of other ICNP concepts/terms. A number of ICNP terms did not include positive statements consistent with the health assets approach, and many terms reflected the objectiveness of a clinician's perspective rather than a patient's strength perspective. ICNP would benefit from the inclusion of additional health assets concept to reflect and support patient-centered nursing care as well as the patient's empowerment and self-management of health.

  20. Does Online Investor Sentiment Affect the Asset Price Movement? Evidence from the Chinese Stock Market

    Directory of Open Access Journals (Sweden)

    Chi Xie

    2017-01-01

    Full Text Available With the quick development of the Internet, online platforms that provide financial news and opinions have attracted more and more attention from investors. The question whether investor sentiment expressed on the Internet platforms has an impact on asset return has not been fully addressed. To this end, this paper uses the Baidu Searching Index as the agent variable to detect the effect of online investor sentiment on the asset price movement in the Chinese stock market. The empirical study shows that although there is a cointegration relationship between online investor sentiment and asset return, the sentiment has a poor ability to predict the price, return, and volatility of asset price. Meanwhile, the structural break points of online investor sentiment do not lead to changes in the asset price movement. Based on the empirical mode decomposition of online investor sentiment, we find that high frequency components of online investor sentiment can be used to predict the asset price movement. Thus, the obtained results could be useful for risk supervision and asset portfolio management.

  1. Online Monitoring of Plant Assets in the Nuclear Industry

    Energy Technology Data Exchange (ETDEWEB)

    Nancy Lybeck; Vivek Agarwal; Binh Pham; Richard Rusaw; Randy Bickford

    2013-10-01

    Today’s online monitoring technologies provide opportunities to perform predictive and proactive health management of assets within many different industries, in particular the defense and aerospace industries. The nuclear industry can leverage these technologies to enhance safety, productivity, and reliability of the aging fleet of existing nuclear power plants. The U.S. Department of Energy’s Light Water Reactor Sustainability Program is collaborating with the Electric Power Research Institute’s (EPRI’s) Long-Term Operations program to implement online monitoring in existing nuclear power plants. Proactive online monitoring in the nuclear industry is being explored using EPRI’s Fleet-Wide Prognostic and Health Management (FW-PHM) Suite software, a set of web-based diagnostic and prognostic tools and databases that serves as an integrated health monitoring architecture. This paper focuses on development of asset fault signatures used to assess the health status of generator step-up transformers and emergency diesel generators in nuclear power plants. Asset fault signatures describe the distinctive features based on technical examinations that can be used to detect a specific fault type. Fault signatures are developed based on the results of detailed technical research and on the knowledge and experience of technical experts. The Diagnostic Advisor of the FW-PHM Suite software matches developed fault signatures with operational data to provide early identification of critical faults and troubleshooting advice that could be used to distinguish between faults with similar symptoms. This research is important as it will support the automation of predictive online monitoring techniques in nuclear power plants to diagnose incipient faults, perform proactive maintenance, and estimate the remaining useful life of assets.

  2. Development of Mobile Mapping System for 3D Road Asset Inventory.

    Science.gov (United States)

    Sairam, Nivedita; Nagarajan, Sudhagar; Ornitz, Scott

    2016-03-12

    Asset Management is an important component of an infrastructure project. A significant cost is involved in maintaining and updating the asset information. Data collection is the most time-consuming task in the development of an asset management system. In order to reduce the time and cost involved in data collection, this paper proposes a low cost Mobile Mapping System using an equipped laser scanner and cameras. First, the feasibility of low cost sensors for 3D asset inventory is discussed by deriving appropriate sensor models. Then, through calibration procedures, respective alignments of the laser scanner, cameras, Inertial Measurement Unit and GPS (Global Positioning System) antenna are determined. The efficiency of this Mobile Mapping System is experimented by mounting it on a truck and golf cart. By using derived sensor models, geo-referenced images and 3D point clouds are derived. After validating the quality of the derived data, the paper provides a framework to extract road assets both automatically and manually using techniques implementing RANSAC plane fitting and edge extraction algorithms. Then the scope of such extraction techniques along with a sample GIS (Geographic Information System) database structure for unified 3D asset inventory are discussed.

  3. Development of Mobile Mapping System for 3D Road Asset Inventory

    Science.gov (United States)

    Sairam, Nivedita; Nagarajan, Sudhagar; Ornitz, Scott

    2016-01-01

    Asset Management is an important component of an infrastructure project. A significant cost is involved in maintaining and updating the asset information. Data collection is the most time-consuming task in the development of an asset management system. In order to reduce the time and cost involved in data collection, this paper proposes a low cost Mobile Mapping System using an equipped laser scanner and cameras. First, the feasibility of low cost sensors for 3D asset inventory is discussed by deriving appropriate sensor models. Then, through calibration procedures, respective alignments of the laser scanner, cameras, Inertial Measurement Unit and GPS (Global Positioning System) antenna are determined. The efficiency of this Mobile Mapping System is experimented by mounting it on a truck and golf cart. By using derived sensor models, geo-referenced images and 3D point clouds are derived. After validating the quality of the derived data, the paper provides a framework to extract road assets both automatically and manually using techniques implementing RANSAC plane fitting and edge extraction algorithms. Then the scope of such extraction techniques along with a sample GIS (Geographic Information System) database structure for unified 3D asset inventory are discussed. PMID:26985897

  4. Development of Mobile Mapping System for 3D Road Asset Inventory

    Directory of Open Access Journals (Sweden)

    Nivedita Sairam

    2016-03-01

    Full Text Available Asset Management is an important component of an infrastructure project. A significant cost is involved in maintaining and updating the asset information. Data collection is the most time-consuming task in the development of an asset management system. In order to reduce the time and cost involved in data collection, this paper proposes a low cost Mobile Mapping System using an equipped laser scanner and cameras. First, the feasibility of low cost sensors for 3D asset inventory is discussed by deriving appropriate sensor models. Then, through calibration procedures, respective alignments of the laser scanner, cameras, Inertial Measurement Unit and GPS (Global Positioning System antenna are determined. The efficiency of this Mobile Mapping System is experimented by mounting it on a truck and golf cart. By using derived sensor models, geo-referenced images and 3D point clouds are derived. After validating the quality of the derived data, the paper provides a framework to extract road assets both automatically and manually using techniques implementing RANSAC plane fitting and edge extraction algorithms. Then the scope of such extraction techniques along with a sample GIS (Geographic Information System database structure for unified 3D asset inventory are discussed.

  5. Building Efficiency Evaluation and Uncertainty Analysis with DOE's Asset Score Preview

    Energy Technology Data Exchange (ETDEWEB)

    None

    2016-08-12

    Building Energy Asset Score Tool, developed by the U.S. Department of Energy (DOE), is a program to encourage energy efficiency improvement by helping building owners and managers assess a building's energy-related systems independent of operations and maintenance. Asset Score Tool uses a simplified EnergyPlus model to provide an assessment of building systems, through minimum user inputs of basic building characteristics. Asset Score Preview is a newly developed option that allows users to assess their building's systems and the potential value of a more in-depth analysis via an even more simplified approach. This methodology provides a preliminary approach to estimating a building's energy efficiency and potential for improvement. This paper provides an overview of the methodology used for the development of Asset Score Preview and the scoring methodology.

  6. Analisis Pengaruh Ukuran KAP, Free Cash Flow, Debt to Total Assets, Return on Assets (ROA), dan Size Perusahaan terhadap Manajemen Laba pada Perusahaan Pertambangan, Perkebunan, dan Perikanan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014

    OpenAIRE

    Sembiring, Astrid Crisinda

    2016-01-01

    The purpose of this research is to analyze the influence of public accounting firm size, free cash flow , debt to total assets, return on assets (roa), and firm size to the earning management. Earning management is measured by discretionary accruals using Modified Jones Method. This study uses secondary data were taken from the mining, plantation and fishery company which were listed in Indonesain Stock Exchange. The population in this research are 60 mining, plantation and fishery compani...

  7. The Differences Between Revaluation and Assets Impairment

    Directory of Open Access Journals (Sweden)

    BOBIȚAN Nicolae

    2013-05-01

    Full Text Available Impairment and revaluation are terms closely related to one another, with subtle differences. Revaluation and impairment both require the company to evaluate the assets for their fair value, and then take appropriate action in updating the accounting books. The major difference between the two is that a revaluation can be made upwards (to increase the value of the asset to market value or downwards (to ecrease the value. An impairment, on the other hand, only refers to one of the two, a fall in the market value which is then written down. The purpose of the paper is to establish what are the differences between revaluation and impairment of assets.

  8. APPROACHES CONCERNING ACCOUNTING OF INTANGIBLE ASSETS

    Directory of Open Access Journals (Sweden)

    Gheorghe MOROSAN

    2016-02-01

    Full Text Available Given the importance of intangible assets in the company the paper aims to establish criteria for recognizing and measuring these assets through which the company can not only reflect the true value and its carrying amount. The main objective is to formulate a logical definition of intangible assets in accounting terms that allows their recognition in financial reporting to help build an accurate image of the company. It will demonstrate how important intangible assets for a successful company are and how they can help develop the economy and especially the Romanian economy. The secondary objectives are: - Setting limits in the valuation of intellectual capital from the point of view of internal control and external - Create a new post in the balance sheet to include this related value

  9. The complexity classification of intangible assets

    Directory of Open Access Journals (Sweden)

    Paula-Angela Vidrascu

    2013-03-01

    Full Text Available This paper tries to solve the complex problems of arising in the definition and delimitation of the intangible assets. Over time the technology develops and resizes continuously and along with it redefine in a very short time the theoretical and practical concepts of the economy. From the economic point of view an asset can be defined as a resource controlled by the enterprise as a result of past transactions or investments, and which is expected to generate future economic benefits. Intangible assets are the most important economic resources of an entity because in terms of their analysis of the technical, material and financial ñ of her evolution over time and the ability of continuous development. The main purpose of this article is to analyse the research carried out for the purposes of the definition and delimitation of intangible assets.

  10. 浅析高校餐饮部门固定资产信息化管理的必要性%Analysis on the Necessity of the Informatized Management of Fixed Asset in Food and Beverage Department of Colleges and Universities

    Institute of Scientific and Technical Information of China (English)

    吴强

    2014-01-01

    餐饮部门作为高校后勤的一个重要组成部分,是学校和社会稳定的重要因素,为了提高食品质量,政府投入了大量的资金进行固定资产的购置。探讨了高校餐饮部门固定资产信息化管理的必要性,并提出了相应的措施。%Being as an important component of the rear service of colleges and universities, the food and beverage department is an important factor for the stability of the school and society. In order to improve the food quality, the government has spent a great deal of money to purchase the fixed assets. This paper probes into the necessity of the informatized management of fixed asset in food and beverage department of colleges and universities, and puts forward some corresponding measures.

  11. 12 CFR 615.5209 - Deferred-tax assets.

    Science.gov (United States)

    2010-01-01

    ... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Capital Adequacy § 615.5209 Deferred-tax assets. For purposes of calculating capital ratios under this part, deferred-tax assets are subject to the conditions... deferred-tax assets, net of any valuation allowance, from its assets and its total capital that is equal...

  12. 久期与免除战略在资产—负债管理中的应用原理初探%Exploration of Principle for Applying Duration and Immunization in Assets-Liabilities Management

    Institute of Scientific and Technical Information of China (English)

    崔玉杰; 李炅宇; 沈愉

    2001-01-01

    Based on the basic concept of the bond, and the viewpoint and method of financial mathematics, the definition and nature of duration are described; and by its nature, the basic principle of immunization strategy is analyzed. The analysis of varies immunization strategies is of practical significance to the investment of fixed return asset under China's oncoming interest rate marketization.%从债券最基本的概念入手,利用金融数学的观点方法,阐明久期的定义、性质,利用其性质分析免除战略的基本原理.各种免除战略模型的分析对我国即将到来的利率市场化条件下如何进行固定收益资产的投资具有现实意义.

  13. Asset-Liability Management Problem under the Heston’s Stochastic Volatility Model%Heston随机波动率模型下的资产负债管理问题

    Institute of Scientific and Technical Information of China (English)

    樊顺厚; 马娟; 常浩

    2016-01-01

    应用随机最优控制方法研究 Heston随机波动率模型下带有负债过程的动态投资组合问题,其中假设股票价格服从 Heston随机波动率模型,负债过程由带漂移的布朗运动所驱动。金融市场由一种无风险资产和一种风险资产组成。应用随机动态规划原理和变量替换法得出了上述问题在幂效用和指数效用函数下最优投资策略的显示解,并给出数值算例分别分析了市场参数在幂效用和指数效用函数下对最优投资策略的影响。%The stochastic optimal control theory was used to study a dynamic portfolio selection problem with liability process under the Heston's stochastic volatility model.Stock price was assumed to be governed by the Hestonmodel,and the li-ability process was supposed to be driven by the drifted Brownian motion.The financial market consists of one risk-free asset and one risky asset.The explicit solutions to the optimal investment strategies under power utility and exponential utility were obtained by using stochastic dynamic programming principle and variable separation method.Finally,a numerical example was given to illustrate the effect of market parameters on the optimal investment strategy.

  14. Marketing assets: Relating brand equity and customer equity

    Directory of Open Access Journals (Sweden)

    Jaime Romero

    2016-03-01

    Full Text Available Purpose: Brand equity and customer equity are inextricably linked. Some authors propose that marketing activities build these intangible assets simultaneously. In contrast, others suggest that brand equity is an antecedent of customer equity. In this research, we aim to shed light about the relationship between brand equity and customer equity, by empirically testing these two alternative explanations. Design/methodology/approach: We propose four research models that reflect these two alternatives explanations regarding the link between brand equity and customer equity. In order to estimate these models we employ Structural Equations Modelling. We measure model variables using data collected through a survey to marketing managers of services companies that operate in Spain. We compare these four research models in terms of explanatory power and goodness of fit. Findings: Our results indicate that the models that correspond to the simultaneity approach have a higher explanatory power and goodness of fit than the models that suggest that brand equity is an antecedent of customer equity, thus supporting that these intangible assets are built by marketing activities at the same time. Research limitations/implications: Our results recommend caution when interpreting previous research about the effects of brand (customer equity, as they might indeed correspond to customer (brand management. Similarly, future research focusing on customer and brand management need to take into account both managerial areas in their studies. Practical implications: From a practitioners’ point of view, our findings suggest adopting a brand-customer portfolio approach to enhance company profitability. Similarly, we derive implications for firm valuation processes, which incorporate brand equity and customer equity in their calculations. Originality/value: We empirically study the relationship between brand equity and customer equity, while previous research has analyzed

  15. System and Method for Monitoring Distributed Asset Data

    Science.gov (United States)

    Gorinevsky, Dimitry (Inventor)

    2015-01-01

    A computer-based monitoring system and monitoring method implemented in computer software for detecting, estimating, and reporting the condition states, their changes, and anomalies for many assets. The assets are of same type, are operated over a period of time, and outfitted with data collection systems. The proposed monitoring method accounts for variability of working conditions for each asset by using regression model that characterizes asset performance. The assets are of the same type but not identical. The proposed monitoring method accounts for asset-to-asset variability; it also accounts for drifts and trends in the asset condition and data. The proposed monitoring system can perform distributed processing of massive amounts of historical data without discarding any useful information where moving all the asset data into one central computing system might be infeasible. The overall processing is includes distributed preprocessing data records from each asset to produce compressed data.

  16. Depreciation Test of Fixed Assets – Necessity, Indices of Value Loss, Certainty and Frequency of Assessment Evaluation

    Directory of Open Access Journals (Sweden)

    Marinela Manea

    2010-12-01

    Full Text Available With the promulgation of IAS 36 "Depreciation of Assets" to ensure a consistent approach of reversible loss of value, removing the specific nationals practices and such the differences what appear as a result of the different treatments. In the chain of procedures for determining the depreciation of an asset/cash generating unit is required first the crossing phase of identification to an possible impaired assets, being necessary for the strict professional reasoning to each business. Applying the test impairment is not random and not to all assets of an enterprise. In general, the standard requires for companies to make the impairment tests when there are signs that an asset may be impaired (but annually for intangible assets with an indefinite useful life and commercial fund. The opportunity given by IAS 36 " Depreciation of Assets" to choose in determining of recoverable amount, between two values is not accidental. It is considered that the company can recover the value of its assets through use or market capitalization. However measurement of the two values is a complex process, very expensive for many businesses, own estimates based on Management Company with a strong subjective load, which is reflected on the certainty and reliability of obtained data.

  17. The Role of Agribusiness Assets in Investment Portfolios

    OpenAIRE

    Johnson, Michael; Malcolm, Bill; O'Connor, Ian

    2006-01-01

    Investment in agribusiness assets has grown significantly in recent years. The question of interest is whether including agribusiness assets in investment portfolios provide benefits. The effects of diversification by including agribusiness assets in two investment portfolios, a mixed asset portfolio and a diversified share portfolio was investigated using Markowitz’s (1952) Modern Portfolio Theory (MPT) of mean-variance optimization. To measure the performance of agribusiness assets, an in...

  18. ISS Asset Tracking Using SAW RFID Technology

    Science.gov (United States)

    Schellhase, Amy; Powers, Annie

    2004-01-01

    A team at the NASA Johnson Space Center (JSC) is undergoing final preparations to test Surface Acoustic Wave (SAW) Radio Frequency Identification (RFID) technology to track assets aboard the International Space Station (ISS). Currently, almost 10,000 U.S. items onboard the ISS are tracked within a database maintained by both the JSC ground teams and crew onboard the ISS. This barcode-based inventory management system has successfully tracked the location of 97% of the items onboard, but its accuracy is dependant on the crew to report hardware movements, taking valuable time away from science and other activities. With the addition of future modules, the volume of inventory to be tracked is expected to increase significantly. The first test of RFID technology on ISS, which will be conducted by the Expedition 16 crew later this year, will evaluate the ability of RFID technology to track consumable items. These consumables, which include office supplies and clothing, are regularly supplied to ISS and can be tagged on the ground. Automation will eliminate line-of-sight auditing requirements, directly saving crew time. This first step in automating an inventory tracking system will pave the way for future uses of RFID for inventory tracking in space. Not only are there immediate benefits for ISS applications, it is a crucial step to ensure efficient logistics support for future vehicles and exploration missions where resupplies are not readily available. Following a successful initial test, the team plans to execute additional tests for new technology, expanded operations concepts, and increased automation.

  19. The pricing of illiquidity and illiquid assets : Essays on empirical asset pricing

    NARCIS (Netherlands)

    Tuijp, Patrick

    2016-01-01

    This dissertation studies the pricing of liquidity and illiquid assets. For this thesis, liquidity will generally refer to the ease with which an asset can be traded. The first chapter investigates the role of the investment horizon in the impact of illiquidity on stock prices. We obtain a clientele

  20. 76 FR 4231 - Issuer Review of Assets in Offerings of Asset-Backed Securities

    Science.gov (United States)

    2011-01-25

    ...- party expert to assist in determining the fair values of certain assets or liabilities disclosed in a...-interps.htm (whether a registrant that has engaged a third-party expert to assist in determining fair... grading of specific loans in a sample provided by the asset purchaser, according to whether the loans...

  1. Macroeconomic Dynamics of Assets, Leverage and Trust

    Science.gov (United States)

    Rozendaal, Jeroen C.; Malevergne, Yannick; Sornette, Didier

    A macroeconomic model based on the economic variables (i) assets, (ii) leverage (defined as debt over asset) and (iii) trust (defined as the maximum sustainable leverage) is proposed to investigate the role of credit in the dynamics of economic growth, and how credit may be associated with both economic performance and confidence. Our first notable finding is the mechanism of reward/penalty associated with patience, as quantified by the return on assets. In regular economies where the EBITA/Assets ratio is larger than the cost of debt, starting with a trust higher than leverage results in the highest long-term return on assets (which can be seen as a proxy for economic growth). Therefore, patient economies that first build trust and then increase leverage are positively rewarded. Our second main finding concerns a recommendation for the reaction of a central bank to an external shock that affects negatively the economic growth. We find that late policy intervention in the model economy results in the highest long-term return on assets. However, this comes at the cost of suffering longer from the crisis until the intervention occurs. The phenomenon that late intervention is most effective to attain a high long-term return on assets can be ascribed to the fact that postponing intervention allows trust to increase first, and it is most effective to intervene when trust is high. These results are derived from two fundamental assumptions underlying our model: (a) trust tends to increase when it is above leverage; (b) economic agents learn optimally to adjust debt for a given level of trust and amount of assets. Using a Markov Switching Model for the EBITA/Assets ratio, we have successfully calibrated our model to the empirical data of the return on equity of the EURO STOXX 50 for the time period 2000-2013. We find that dynamics of leverage and trust can be highly nonmonotonous with curved trajectories, as a result of the nonlinear coupling between the variables. This

  2. 新常态下强化银行信贷资产质量管理的思考%Reflection on Strengthening the Quality Management of Bank Credit Asset under the New Normal

    Institute of Scientific and Technical Information of China (English)

    姚进杰

    2015-01-01

    我国经济发展已进入新常态,速度变化、结构优化、动力转换,带来了很多新的趋势性变化。与此同时,新常态下银行业面临不良贷款反弹、金融监管“宽进严管”等趋势,这给银行资产质量管控带来了越来越大的压力。未来一段时期,经济运行中的困难可能在金融领域进一步显现,银行信贷资产质量面临严峻的挑战。本文分析了银行业面临的不良反弹、信贷投放趋缓等六大挑战,重点分析不良形成的内外部原因,并在此基础上提出应对措施。%China's economic development has entered into a new normal, when velocity change, structure optimization, as well as power conversion have brought about many new momentum changes. At the same time, under the new normal, banks have to faces trends like"non-performing loan rebound"and financial regulation's"easy into VS hard control"and etc., which have brought larger and larger pressure for banks' asset quality control. For a period of time in the future, the difficulties in the economic operation may be further revealed in the financial sector, and bank credit asset quality will be facing severe challenges. The paper analyzes six big challenges banks to be faced with, such as the unhealthy rebound, the slow down of credit release and etc., then mainly discusses the internal and external reasons of the formation of each badness, and in this regard puts forward the corresponding countermeasures.

  3. Tangible Asset Management In Real Sector Companies: A Parallel Between Industry Of Crude Oil Refining And Industry Of Refining Of Non Metallic Mineral In Colombia Gerenciamiento de activos tangibles en empresas del sector real: un paralelo entre industria de refinación de crudos e industria de refinación de minerales no metálicos en Colombia

    Directory of Open Access Journals (Sweden)

    John Jairo Forero Romero

    2012-08-01

    Full Text Available Enterprises around of the world are striving to understand and ensure that risks in utilities they govern are effectively managed while they must satisfy all expectations of their stakeholders. For this purpose there are now organisms and standardized management systems to manage financial risks, environmental hazards, industrial safety and occupational health risk. However, operational and reliability risks in the business lack an equivalent oversight body or an organizing framework through which enterprises can asses such risks , or define standards to which can be held accountable.The emergent understanding of asset management across all industry sectors has triggered a subsequent need for a standardized approach. This article identifies the key elements of asset management process and explains the benefits of the application of its elements with reference to two specific cases: the Barrancabermeja Refinery of Ecopetrol S.A. and  Sumicol S.A.Las empresas de todo el mundo se esfuerzan por comprender y asegurar que los riesgosen sus activos tangibles estén regidos bajo una administración eficaz y, a su vez, debenencargarse de cumplir con todas las expectativas de sus grupos de interés. Con estepropósito hoy en día existen organismos y sistemas de gestión estandarizados paraadministrar los riesgos financieros, ambientales, de seguridad de industrial y saludocupacional. Sin embargo, los riesgos operativos y de confiabilidad en el negocio hasta elmomento carecen de un órgano de supervisión equivalente, o un marco de organización através del cual las empresas pueden evaluar estos riesgos o definir las normas a las quepueden ser considerados responsables.El entendimiento emergente de la gestión efectiva de activos en todos los sectoresde la industria ha provocado una necesidad de un enfoque estandarizado. Este artículoidentifica los elementos clave del proceso de gestión de activos y explica los beneficiosde la aplicación de

  4. RETURN ON CURRENT ASSETS, WORKING CAPITAL AND REQUIRED RATE OF RETURN ON EQUITY

    Directory of Open Access Journals (Sweden)

    Monika Bolek

    2014-08-01

    Full Text Available The problem of return on current assets and return on working capital related to the cost of equity invested in a company is analyzed in this paper. Risk – return and liquidity – profitability trade-offs influence the company’s equilibrium and management decisions. Liquidity is measured by the cash conversion cycle and it is related to the working capital strategy, measured by current ratio. Rate of return on current assets should be related to the rate of return on working capital that is linked to the cost of capital and the required rate of return. The results indicate that there is a positive relationship between the return on current assets and cash conversion cycle, a positive relationship between cost of equity and return on working capital meaning that the working capital, cash conversion cycle and current assets management are related to profitability, and cost of equity is determined by the required rate of return calculated based on the Capital Asset Pricing Model.

  5. Streamlining Building Efficiency Evaluation with DOE's Asset Score Preview

    Energy Technology Data Exchange (ETDEWEB)

    Goel, Supriya; Wang, Nora; Gonzalez, Juan; Horsey, Henry; Long, Nicholas

    2016-08-26

    Building Energy Asset Score (Asset Score), developed by the Pacific Northwest National Laboratory (PNNL) for the U.S. Department of Energy (DOE), is a tool to help building owners and managers assess the efficiency of a building's energy-related systems and encourage investment in cost-effective improvements. The Asset Score uses an EnergyPlus model to provide a quick assessment of building energy performance with minimum user inputs of building characteristics and identifies upgrade opportunities. Even with a reduced set of user inputs, data collection remains a challenge for wide-spread adoption, especially when evaluating a large number of buildings. To address this, Asset Score Preview was developed to allow users to enter as few as seven building characteristics to quickly assess their buildings before a more in-depth analysis. A streamlined assessment from Preview to full Asset Score provides an easy entry point and also enables users who manage a large number of buildings to screen and prioritize buildings that can benefit most from a more detailed evaluation and possible energy efficiency upgrades without intensive data collection.

  6. Financial capability, asset ownership, and later-age immigration: evidence from a sample of low-income older Asian immigrants.

    Science.gov (United States)

    Nam, Yunju; Lee, Eun Jeong; Huang, Jin; Kim, Junpyo

    2015-01-01

    We examined financial capability and asset ownership among low-income older Asian immigrants with special attention given to later-age immigrants who came to the United States when they were 55 years old or older. Survey data collected from supported employment program participants (N = 150) were used. The analyses demonstrated a low level of financial knowledge and asset ownership in the sample. The findings also indicated that later-age immigrants' financial-management skills, knowledge of social programs, and asset ownership were significantly lower than those of young-age immigrants. These findings call for active interventions to enhance economic security among low-income older Asian immigrants.

  7. Entropy-based financial asset pricing.

    Science.gov (United States)

    Ormos, Mihály; Zibriczky, Dávid

    2014-01-01

    We investigate entropy as a financial risk measure. Entropy explains the equity premium of securities and portfolios in a simpler way and, at the same time, with higher explanatory power than the beta parameter of the capital asset pricing model. For asset pricing we define the continuous entropy as an alternative measure of risk. Our results show that entropy decreases in the function of the number of securities involved in a portfolio in a similar way to the standard deviation, and that efficient portfolios are situated on a hyperbola in the expected return-entropy system. For empirical investigation we use daily returns of 150 randomly selected securities for a period of 27 years. Our regression results show that entropy has a higher explanatory power for the expected return than the capital asset pricing model beta. Furthermore we show the time varying behavior of the beta along with entropy.

  8. Entropy-based financial asset pricing.

    Directory of Open Access Journals (Sweden)

    Mihály Ormos

    Full Text Available We investigate entropy as a financial risk measure. Entropy explains the equity premium of securities and portfolios in a simpler way and, at the same time, with higher explanatory power than the beta parameter of the capital asset pricing model. For asset pricing we define the continuous entropy as an alternative measure of risk. Our results show that entropy decreases in the function of the number of securities involved in a portfolio in a similar way to the standard deviation, and that efficient portfolios are situated on a hyperbola in the expected return-entropy system. For empirical investigation we use daily returns of 150 randomly selected securities for a period of 27 years. Our regression results show that entropy has a higher explanatory power for the expected return than the capital asset pricing model beta. Furthermore we show the time varying behavior of the beta along with entropy.

  9. Studying the effect of assets return rate on stock price of the companies accepted in Tehran stock exchange

    Directory of Open Access Journals (Sweden)

    Parviz Saeidi

    2012-12-01

    Full Text Available One of the criteria to evaluate management ability of a company to gain return is assets return rate, with regard to existing resources. Management is expected to use the current assets so that the maximum return is gained. The present study aims at investigating assets return rate impact on stock prices of the companies accepted in Tehran stock exchange. In this research, assets return rate is considered as independent variable, and stock price as dependent variable, and company size, company age, and beta coefficient as control variables from 2001 to 2010. Research method is correlation in terms of hypothesis testing, and through multi-variable regression statistic analysis has been done. The research findings indicate strong impact and relationship between independent and dependent variables, and the research hypothesis has been accepted.

  10. Total Water Management - slides

    Science.gov (United States)

    Total Water Management (TWM) examines urban water systems in an interconnected manner. It encompasses reducing water demands, increasing water recycling and reuse, creating water supply assets from stormwater management, matching water quality to end-use needs, and achieving envi...

  11. 17 CFR 270.17f-5 - Custody of investment company assets outside the United States.

    Science.gov (United States)

    2010-04-01

    ...-owned direct or indirect subsidiary of a U.S. Bank or bank-holding company. (2) Foreign Assets means any investments (including foreign currencies) for which the primary market is outside the United States, and any... investments. (3) Foreign Custody Manager means a Fund's or a Registered Canadian Fund's board of directors...

  12. 76 FR 16234 - Prompt Corrective Action; Amended Definition of Low-Risk Assets

    Science.gov (United States)

    2011-03-23

    ... a credit union merger to combine the merging credit union's retained earnings with its own to... denominated ``NCUA Guaranteed Notes'' (``NGNs''). Under the NGN program, the Asset Management Estate of each... to invest: A minimum 3 percent risk-weighting--and the adverse effect on PCA net worth--even...

  13. Scale economies in pension fund investments: A dissection of investment costs across asset classes

    NARCIS (Netherlands)

    Broeders, D.; van Oord, A.; Rijsbergen, D.

    2015-01-01

    Using a unique dataset of 225 Dutch occupational pension funds with a total of 928 billion euro of assets under management, we provide a comprehensive analysis of the relation between investment costs and pension fund size. Our dataset is free from self-reporting biases and decomposes investment cos

  14. Commercial Building Energy Asset Rating Tool User's Guide

    Energy Technology Data Exchange (ETDEWEB)

    Wang, Na; Makhmalbaf, Atefe; Matsumoto, Steven W.

    2012-05-01

    The U.S. Department of Energy’s Commercial Building Energy Asset Rating Tool is a web-based system that is designed to allow building owners, managers, and operators to more accurately assess the energy performance of their commercial buildings. This document provide a step-by-step instruction on how to use the tool.

  15. Impairment of Long-term Assets,Earning Management and Value-Relevance——An Empirical Research Based on the Change of the New Accounting Standards%长期资产减值、盈余管理与价值相关性——基于新会计准则变化的实证研究

    Institute of Scientific and Technical Information of China (English)

    李姝; 黄雯

    2011-01-01

    2006年2月15日财政部颁布了新的《企业会计准则》,引起了人们广泛的关注,准则中要求长期资产减值准备一经计提就不能转回,这与IASB和FASB对资产减值的规定明显不同。本文就是基于这样的背景,研究按照新会计准则提供的资产减值的信息是否增强了会计信息的价值相关性,一经计提就不能转回的规定是否能有效抑制上市公司的盈余管理行为。文章采用多元线性回归分析以及成对样本非参数检验的方法,对上述问题进行实证分析。研究结果表明,在新会计准则的规定下,上市公司计提的长期减值准备本身具有增量价值相关性,并且新准则实施以后上市公司计提的长期资产减值准备的价值相关性显著高于执行旧会计准则的年度。同时,新准则实施以后上市公司计提短期资产减值准备的盈余管理动机强于长期资产减值准备。这为2007年1月1日起实施的新会计准则中关于已计提的长期资产减值准备不可转回的变革提供了实证支持。%The objective of this paper is to test if the new accounting standards for impairment of long-term assets are effective in enhancing the value relevance of accounting information and restrain listed companies from earning management.The results show that under the new accounting standards a listed company's provision for impairment of long-term assets does have value relevance.The value relevance during 2007-2009 is higher than that during 2004-2006 when the old accounting standards were adopted.And after new accounting standards were adopted,intention of earning management through the impairment of short-term assets is more intense than through the impairment of long-term assets.

  16. 带内生负债的不确定终止时间多期均值-方差资产-负债管理%Multi-period mean-variance asset-liability management with endogenous liabilities and uncertain exit time

    Institute of Scientific and Technical Information of China (English)

    姚海祥; 马庆华; 姜灵敏

    2013-01-01

    This paper investigates a multi-period mean-variance asset-liability management problem with endogenous liabilities and uncertain exit time. Being different from exogenous liability that cannot be controlled, endogenous liabilities can be controlled by various financial instruments and investors (institutions)'s decisions making. In our model, investors (institutions) optimize allocation not only for their assets, but also for their liabilities. Firstly, by using the Lagrange duality theory, matrix Hadamard product technique and dynamic programming approach, we solve the model analytically. Then, explicit expressions for the efficient strategy and the mean-variance efficient frontier are derived.%本文研究了带内生负债的不确定退出时间多期均值-方差资产-负债管理问题.和外生负债不可控所不同的是,内生负债可通过各种金融工具和投资者(机构)的决策来调控.在本文的模型中,投资者(机构)在考虑资产最优配置的同时,还需要考虑负债的最优配置.本文采用Lagrange对偶理论、矩阵Hadamard乘积技术和动态规划方法对模型进行分析性求解,得到了模型的有效策略及有效边界的显式表达式.

  17. THEORETICAL ASPECTS REGARDING THE VALUATION OF INTANGIBLE ASSETS

    Directory of Open Access Journals (Sweden)

    HOLT GHEORGHE

    2015-03-01

    Full Text Available Valuation of intangible assets represents one of the most delicate problems of assessing a company. Usually, valuation of intangible assets is in the process of evaluating enterprise as a whole. Therefore, Intangible Asset Valuers must have detailed knowledge on business valuation, in particular, the income-based valuation methods (capitalization / updating net cash flow. Valuation of Intangible Assets is the objective of the International Valuation Standards (GN 4 Valuation of Intangible Assets (revised 2010. Next to it was recently proposed GN 16 Valuation of Intangible Assets for IFRS reporting. International Accounting Standard (IAS 38 Intangible Assets prescribe the accounting treatment for intangible assets, analyze the criteria that an intangible asset must meet to be recognized, specific carrying amount of intangible assets and sets out requirements for disclosure of intangible assets. From an accounting perspective, relevant professional accounting standards and the following: IFRS 3 Business Combinations, IAS 36 Impairment of Assets and SFAS 157 fair value measurement, developed by the FASB. There is a more pronounced near the provisions of IAS 38 contained in GN 4. Therefore, a good professional intangible asset valuation must know thoroughly the conditions, principles, criteria and assessment methods recognized by those standards

  18. Return on current assets, working capital and required rate of return on equity

    OpenAIRE

    2014-01-01

    The problem of return on current assets and return on working capital related to the cost of equity invested in a company is analyzed in this paper. Risk – return and liquidity – profitability trade-offs influence the company’s equilibrium and management decisions. Liquidity is measured by the cash conversion cycle and it is related to the working capital strategy, measured by current ratio. Rate of return on current assets should be related to the rate of return on working capital that is li...

  19. Low-cost asset tracking using location-aware camera phones

    Science.gov (United States)

    Chen, David; Tsai, Sam; Kim, Kyu-Han; Hsu, Cheng-Hsin; Singh, Jatinder Pal; Girod, Bernd

    2010-08-01

    Maintaining an accurate and up-to-date inventory of one's assets is a labor-intensive, tedious, and costly operation. To ease this difficult but important task, we design and implement a mobile asset tracking system for automatically generating an inventory by snapping photos of the assets with a smartphone. Since smartphones are becoming ubiquitous, construction and deployment of our inventory management solution is simple and costeffective. Automatic asset recognition is achieved by first segmenting individual assets out of the query photo and then performing bag-of-visual-features (BoVF) image matching on the segmented regions. The smartphone's sensor readings, such as digital compass and accelerometer measurements, can be used to determine the location of each asset, and this location information is stored in the inventory for each recognized asset. As a special case study, we demonstrate a mobile book tracking system, where users snap photos of books stacked on bookshelves to generate a location-aware book inventory. It is shown that segmenting the book spines is very important for accurate feature-based image matching into a database of book spines. Segmentation also provides the exact orientation of each book spine, so more discriminative upright local features can be employed for improved recognition. This system's mobile client has been implemented for smartphones running the Symbian or Android operating systems. The client enables a user to snap a picture of a bookshelf and to subsequently view the recognized spines in the smartphone's viewfinder. Two different pose estimates, one from BoVF geometric matching and the other from segmentation boundaries, are both utilized to accurately draw the boundary of each spine in the viewfinder for easy visualization. The BoVF representation also allows matching each photo of a bookshelf rack against a photo of the entire bookshelf, and the resulting feature matches are used in conjunction with the smartphone

  20. Sinopec Goes After Oil Assets Worldwide

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ US$2.45b deal to gain reserves of 393m barrels of crude equivalent China's enterprises eye global expansion via mergers and acquisitions in 2010 as the country's economic power increases.China Petrochemical Corporation (Sinopec),Asia's largest oil refiner, plans to purchase the entire oil and gas assets in the Argentinean arm of US-based Occidental Petroleum Corp.

  1. Asset Freezing: Smart Sanction or Criminal Charge?

    NARCIS (Netherlands)

    Broek, Melissa van den; Hazelhorst, Monique; Zanger, Wouter de

    2011-01-01

    In this article the question is asked whether asset freezing can be qualified as a criminal charge within the meaning of Article6 ECHR and if yes, what effects this qualification may have on the legislative framework on so called smart sanctions. Byanalysing Community and EU law and case law of the

  2. Aging System Sustainment and Enabling Technologies (ASSET)

    Science.gov (United States)

    2014-03-31

    137.5 Page 17 Budgetary Overview The ASSET contract was awarded in the amount of $2,043,162.35 on September 28, 2011 for a beginning period of...Technologies Inc Lilburn Georgia AGRI Dynamics Inc Albany Georgia Alektronics, Inc. Beavercreek Ohio All Right Steel, LLC Gushing Oklahoma Allegra

  3. Introducing HEAL: The Health Education Assets Library.

    Science.gov (United States)

    Candler, Chris S.; Uijtdehaage, Sebastian H. J.; Dennis, Sharon E.

    2003-01-01

    Describes the development of a new Health Education Assets Library (HEAL), a freely accessible, national library of high-quality digital multimedia to support all levels of health sciences education. HEAL's primary mission is to provide educators with high-quality and free multimedia materials (such as images and videos) to augment health science…

  4. Asset Stripping in a Mature Market Economy

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim; Møller, Ulrik Gorm

    2011-01-01

    indicates that asset stripping may take place in mature market economies to the extent that perpetrators are able to circumvent the corporate governance system by giving lawyers, public accountants and banks incentives to act less critically towards dubious business transactions. Research limitations...

  5. 75 FR 23327 - Asset-Backed Securities

    Science.gov (United States)

    2010-05-03

    ... financial assets, in many cases illiquid, are pooled and converted into instruments that are offered and... related instruments resulted in the display of price depreciation and volatility far in excess of levels... assessments on instruments that were often quite complex and also noting that downgrades were even...

  6. Ambiguity and Volatility : Asset Pricing Implications

    NARCIS (Netherlands)

    Pataracchia, B.

    2011-01-01

    Using a simple dynamic consumption-based asset pricing model, this paper explores the implications of a representative investor with smooth ambiguity averse preferences [Klibano¤, Marinacci and Mukerji, Econometrica (2005)] and provides a comparative analysis of risk aversion and ambiguity aversion.

  7. Asset Pricing Restrictions on Predictability : Frictions Matter

    NARCIS (Netherlands)

    F.A. de Roon (Frans); M. Szymanowska (Marta)

    2011-01-01

    textabstractU.S. stock portfolios sorted on size, momentum, transaction costs, M/B, I/A and ROA ratios, and industry classi…cation show considerable levels and variation of return predictability, inconsistent with asset pricing models. This means that a predictable risk premium is not equal to compe

  8. Regionalisation of asset values for risk analyses

    Directory of Open Access Journals (Sweden)

    A. H. Thieken

    2006-01-01

    Full Text Available In risk analysis there is a spatial mismatch of hazard data that are commonly modelled on an explicit raster level and exposure data that are often only available for aggregated units, e.g. communities. Dasymetric mapping techniques that use ancillary information to disaggregate data within a spatial unit help to bridge this gap. This paper presents dasymetric maps showing the population density and a unit value of residential assets for whole Germany. A dasymetric mapping approach, which uses land cover data (CORINE Land Cover as ancillary variable, was adapted and applied to regionalize aggregated census data that are provided for all communities in Germany. The results were validated by two approaches. First, it was ascertained whether population data disaggregated at the community level can be used to estimate population in postcodes. Secondly, disaggregated population and asset data were used for a loss evaluation of two flood events that occurred in 1999 and 2002, respectively. It must be concluded that the algorithm tends to underestimate the population in urban areas and to overestimate population in other land cover classes. Nevertheless, flood loss evaluations demonstrate that the approach is capable of providing realistic estimates of the number of exposed people and assets. Thus, the maps are sufficient for applications in large-scale risk assessments such as the estimation of population and assets exposed to natural and man-made hazards.

  9. Asset Reuse of Images from a Repository

    Science.gov (United States)

    Herman, Deirdre

    2014-01-01

    According to Markus's theory of reuse, when digital repositories are deployed to collect and distribute organizational assets, they supposedly help ensure accountability, extend information exchange, and improve productivity. Such repositories require a large investment due to the continuing costs of hardware, software, user licenses, training,…

  10. Improving the asset pricing ability of the Consumption-Capital Asset Pricing Model?

    DEFF Research Database (Denmark)

    Rasmussen, Anne-Sofie Reng

    This paper compares the asset pricing ability of the traditional consumption-based capital asset pricing model to models from two strands of literature attempting to improve on the poor empirical results of the C-CAPM. One strand is based on the intertemporal asset pricing model of Campbell (1993...... able to price assets conditionally as suggested by Cochrane (1996) and Lettau and Ludvigson (2001b). The unconditional C-CAPM is rewritten as a scaled factor model using the approximate log consumptionwealth ratio cay, developed by Lettau and Ludvigson (2001a), as scaling variable. The models...... are estimated on US data and the resulting pricing errors are compared using average pricing errors and a number of composite pricing error measures. The conditional C-CAPM and the two beta I-CAPM of Campbell and Vuolteenaho (2004) result in pricing errors of approximately the same size, both average...

  11. Increasing the value of the Public Building Assets: the former military sites redevelopment

    Directory of Open Access Journals (Sweden)

    Riccardo Pollo

    2012-04-01

    Full Text Available The sale of public real estate assets is one of the main issues in the governments agenda. The goal is to find resources and improve the management of the building stock. Such assets are different from each other and transformation involves issues of urban and regional importance. Former military sites are mainly characterized by: different types (barracks, military airports, military bases, military hospitals, firing ranges, powder magazine, ports, spread out, obsolescence and environmental liabilities. Also historical buildings are relatively few in the military building stock. It follows that these assets cannot be converted to other uses without a technological knowledge. The paper discusses the key issues in rehabilitation of the military sites with particular attention to recent international experiences. The paper then goes on to focus the role of the research institutions in the screening required of the military real estate to be divested.

  12. Asset Analysis and Operational Concepts for Separation Assurance Flight Testing at Dryden Flight Research Center

    Science.gov (United States)

    Costa, Guillermo J.; Arteaga, Ricardo A.

    2011-01-01

    A preliminary survey of existing separation assurance and collision avoidance advancements, technologies, and efforts has been conducted in order to develop a concept of operations for flight testing autonomous separation assurance at Dryden Flight Research Center. This effort was part of the Unmanned Aerial Systems in the National Airspace System project. The survey focused primarily on separation assurance projects validated through flight testing (including lessons learned), however current forays into the field were also examined. Comparisons between current Dryden flight and range assets were conducted using House of Quality matrices in order to allow project management to make determinations regarding asset utilization for future flight tests. This was conducted in order to establish a body of knowledge of the current collision avoidance landscape, and thus focus Dryden s efforts more effectively towards the providing of assets and test ranges for future flight testing within this research field.

  13. Accounting for ecosystem assets using remote sensing in the Colombian Orinoco River basin lowlands

    Science.gov (United States)

    Vargas, Leonardo; Hein, Lars; Remme, Roy P.

    2016-10-01

    In many parts of the world, ecosystems change compromises the supply of ecosystem services (ES). Better ecosystem management requires detailed and structured information. Ecosystem accounting has been developed as an information system for ecosystems, using concepts and valuation approaches that are aligned with the System of National Accounts (SNA). The SNA is used to store and analyse economic data, and the alignment of ecosystem accounts with the SNA facilitates the integrated analysis of economic and ecological aspects of ecosystem use. Ecosystem accounting requires detailed spatial information at aggregated scales. The objective of this paper is to explore how remote sensing images can be used to analyse ecosystems using an accounting approach in the Orinoco river basin. We assessed ecosystem assets in terms of extent, condition and capacity to supply ES. We focus on four specific ES: grasslands grazed by cattle, timber and oil palm harvest, and carbon sequestration. We link ES with six ecosystem assets; savannahs, woody grasslands, mixed agro-ecosystems, very dense forests, dense forest and oil palm plantations. We used remote sensing vegetation, surface temperature and productivity indexes to measure ecosystem assets. We found that remote sensing is a powerful tool to estimate ecosystem extent. The enhanced vegetation index can be used to assess ecosystems condition, and net primary productivity can be used for the assessment of ecosystem assets capacity to supply ES. Integrating remote sensing and ecological information facilitates efficient monitoring of ecosystem assets, in particular in data poor contexts.

  14. Commercial Building Energy Asset Score System: Program Overview and Technical Protocol (Version 1.0)

    Energy Technology Data Exchange (ETDEWEB)

    Wang, Na; Gorrissen, Willy J.

    2013-01-11

    The U.S. Department of Energy (DOE) is developing a national voluntary energy asset score system that includes an energy asset score tool to help building owners evaluate their buildings with respect to the score system. The goal of the energy asset score system is to facilitate cost-effective investment in energy efficiency improvements of commercial buildings. The system will allow building owners and managers to compare their building infrastructure against peers and track building upgrade progress over time. The system can also help other building stakeholders (e.g., building operators, tenants, financiers, and appraisers) understand the relative efficiency of different buildings in a way that is independent from their operations and occupancy. This report outlines the technical protocol used to generate the energy asset score, explains the scoring methodology, and provides additional details regarding the energy asset score tool. This report also describes alternative methods that were considered prior to developing the current approach. Finally, this report describes a few features of the program where alternative approaches are still under evaluation.

  15. Fixed Costs and Asset Market Participation Fixed Costs and Asset Market Participation

    Directory of Open Access Journals (Sweden)

    Harold H. Zhang

    2000-03-01

    Full Text Available This paper investigates the effects of fixed costs on investor's decision of asset market participation. The model features a continuum of agents with heterogeneous initial wealth and attitude toward risk. We show that under certain conditions there exists a unique competitive equilibrium in which investors optimally choose to stay in autarky, participate just in the riskless asset market or in both the riskless and the risky asset markets. The model is calibrated based on earnings profile from the U.S. We find that using fixed costs that are comparable to the current commission charged by brokers the model can generate participation patterns similar to observed ones. Further, we find participation rates to be very sensitive to the costs differentials associated with entering the risky asset market while relatively less sensitive to the overall levels of fixed costs. Finally, we find that costs make it even harder for dynamic models to replicate the risk free rate and in that sense deepen that puzzle. This paper investigates the effects of fixed costs on investor's decision of asset market participation. The model features a continuum of agents with heterogeneous initial wealth and attitude toward risk. We show that under certain conditions there exists a unique competitive equilibrium in which investors optimally choose to stay in autarky, participate just in the riskless asset market or in both the riskless and the risky asset markets. The model is calibrated based on earnings profile from the U.S. We find that using fixed costs that are comparable to the current commission charged by brokers the model can generate participation patterns similar to observed ones. Further, we find participation rates to be very sensitive to the costs differentials associated with entering the risky asset market while relatively less sensitive to the overall levels of fixed costs. Finally, we find that costs make it even harder for dynamic models to replicate

  16. THEORETICAL ASPECTS REGARDING THE VALUATION OF INTANGIBLE ASSETS

    OpenAIRE

    HOLT GHEORGHE

    2015-01-01

    Valuation of intangible assets represents one of the most delicate problems of assessing a company. Usually, valuation of intangible assets is in the process of evaluating enterprise as a whole. Therefore, Intangible Asset Valuers must have detailed knowledge on business valuation, in particular, the income-based valuation methods (capitalization / updating net cash flow). Valuation of Intangible Assets is the objective of the International Valuation Standards (GN) 4 Valuation of Intangible A...

  17. Application of the Fibonacci sequence in asset markets

    OpenAIRE

    Hájek, Štěpán

    2015-01-01

    This bachelor thesis deals with the possibilities of using the Fibonacci sequence in asset markets. First, it introduces the issue of asset market and describes the individual assets. Then it explains, twhat it is the Fibonacci sequence and what mechanisms cause that it can be applied to conduct market assets. Describes the various technical analysis tools, which using this sequence. In the next section, the reader is familiar with various business strategies that utilize the tools and indica...

  18. Optimal Investment Strategy for Asset and Liability Management Problems under the Ho-Lee Interest Rate Model%Ho-Lee利率模型下资产-负债管理的最优投资策略

    Institute of Scientific and Technical Information of China (English)

    常浩; 荣喜民

    2012-01-01

    Under the assumption that the risk-free interest rate dynamics follows the Ho-Lee interest rate model, we investigate the optimal investment strategy for portfolio selection with liability. The financial market is composed of two risky assets: a stock and a zero-coupon bond. The stock price and the bond price influenced by the interest rate volatility are all driven by the extended geometric Brow-nian motion. The liability process follows the extended Brownian motion with drift and is correlated with the interest rate and stock price. Under the utility maximization criterion, the maximum principle is used to obtain the HJB equation for the value function, and we study the optimal investment strategies under power utility and exponential utility, respectively. Finally, we obtain the closed-form solutions for the optimal investment strategies by applying the variable transformation approach.%假设无风险利率是服从Ho-Lee利率模型的随机过程,本文研究负债情形下组合投资的最优投资策略.我们考虑金融市场存在两种风险资产:一种股票和一种零息票债券,其中股票和零息票债券由于受到利率波动的影响而服从扩展的几何布朗运动,而负债服从扩展的带漂移的布朗运动,且和利率与股票价格存在相关性.文章应用最大值原理得到效用最大化下值函数的Hamilton-Jacobi-Bellman (HJB)方程,并研究幂效用和指数效用函数下的最优投资策略.利用变量变换方法得到了两种效用函数下最优投资策略的显示表达式.

  19. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting for asset... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset... measurement changes to the initial liability for the legal obligation recorded in account 230,...

  20. Building Students' Developmental Assets To Promote Health and School Success.

    Science.gov (United States)

    Scales, Peter C.

    2000-01-01

    Discusses research identifying and examining specific "developmental assets": positive building blocks that all children and youth need for success. Discusses the role of these assets in health promotion and risk reduction. Outlines specific actions educators can take to build 12 of these developmental assets. Notes the special place of health…

  1. 12 CFR 615.5210 - Risk-adjusted assets.

    Science.gov (United States)

    2010-01-01

    ... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Capital Adequacy § 615.5210 Risk-adjusted assets. (a... comprises “risk-adjusted assets,” the denominator for computation of the permanent capital ratio. (b... institution must deduct from capital and assets the face amount of the position (dollar-for-dollar...

  2. 76 FR 78553 - Reporting of Specified Foreign Financial Assets

    Science.gov (United States)

    2011-12-19

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK17 Reporting of Specified Foreign Financial Assets AGENCY... reporting specified foreign financial assets. For a financial account, the name and address of the financial... also excepted from reporting. Specified foreign financial assets that qualify for either of these...

  3. Money Illusion and Nominal Inertia in Experimental Asset Markets

    DEFF Research Database (Denmark)

    Noussair, Charles N.; Richter, Gregers; Tyran, Jean-Robert

    We test whether large but purely nominal shocks affect real asset market prices. We subject a laboratory asset market to an exogenous shock, which either inflates or deflates the nominal fundamental value of the asset, while holding the real fundamental value constant. After an inflationary shock...

  4. The Q theory of investment, the capital asset pricing model,and asset valuation:a synthesis

    Institute of Scientific and Technical Information of China (English)

    MCDONALD John F.

    2004-01-01

    The paper combines Tobin's Q theory of real investment with the capital asset pricing model to produce a new and relatively simple procedure for the valuation of real assets using the income approach. Applications of the new method are provided.

  5. Intangible Assets – Important Resources for Performant Enterprise Gestion

    Directory of Open Access Journals (Sweden)

    Corina Grosu

    2006-10-01

    Full Text Available Along time, the goal of intangible assets became very important for the activity and prosperity of business. This matter is achieved as well as more and more the companies operate in a global economy which has as main base the digital revolution and information management. The increase of the immaterial investments percent requires evaluation and recognition criteria by knowledge, intelligence and human competence. But recently, the accounting standards were about to accord negligible attention or even totally ignored the appropriate modalities of report this category of assets. The accounting, obliged to bend to economic, financial and juridical logics, in a „Taylor” modality, presents an unreal image of the company economic life and particularly of investment activity. In a competitive environment, the reliability of future economic benefits, generated by investments, depends less on their material or immaterial nature and more on the characteristics of the market they operate on. These are just a few reflections which determined us to focus our attention to this thought-provoking domain of immaterial investments, appreciated as a potential for the company.

  6. KNOWLEDGE ASSETS IN SERVICES ACROSS INDUSTRIES AND ACROSS TIME

    Directory of Open Access Journals (Sweden)

    Erickson, G. Scott

    2015-05-01

    Full Text Available This paper explores the question of whether knowledge assets are more developed in services industries than in non-services. The concept of the “knowledge economy” has always gone hand-in-hand with growth in the percentage of the economy represented by services. Two multi-year, multi-industry datasets are used to directly compare the knowledge asset levels in service industry firms against those in non-service industry firms. Service industries do, indeed, reflect higher levels of intellectual capital in recent years, but did not do so a decade ago. Further, there is considerable evidence of changes in specific service and non-service industries over the time period, adding details to the finding that knowledge development is not static but does vary over time and circumstance. These results open up a number of promising research directions that could lead to a better understanding of the nature of these differing circumstances and how better strategic choices might be made regarding investments in knowledge management.

  7. MOTIVES FOR ASSET REVALUATION POLICY CHOICE IN CROATIA

    Directory of Open Access Journals (Sweden)

    Željana Aljinović Barać

    2011-02-01

    Full Text Available The aim of this paper is to research managers’ motives of accounting policy choice for long-term nonfinancial assets. International Financial Reporting Standards (IFRS allow managers to choose between cost and revaluation model for measurement after recognition. The assumption is that manager’s decision is opportunistic so they use the revaluation model as a device to improve perceptive borrowing capacity of a company, and consequently, to reduce debt cost. Prior studies were mainly conducted in developed, marketoriented economies, unlike Croatia. The contribution of this paper is the research of motives and determinants of asset revaluation policy choice in bank-oriented economies with inactive markets. Furthermore, multivariate logistic regression was not used as a research method in this field of accounting in transition and emerging economies till now. Empirical evidence is provided through the sample of Croatian listed companies and the results show that large, profitable companies with low liquidity ratio, low cash flow ratio and increasing debt are more likely to perform upward revaluation.

  8. Nurses as image emissaries: are role conflicts impinging on a potential asset for an internal marketing strategy?

    Science.gov (United States)

    Hafer, J C; Joiner, C

    1984-01-01

    This article addresses role conflict and image problems nurses have with role partners. If these problems were corrected, nurses could be valuable assets in a "team selling" effort to help hospitals build their images. This research integrates sales management concepts and cites literature alluding to sales management research on identical problems.

  9. Asset liquidity, corporate investment, and endogenous financing costs

    DEFF Research Database (Denmark)

    Flor, Christian Riis; Hirth, Stefan

    2013-01-01

    We analyze how the liquidity of real and financial assets affects corporate investment. The trade-off between liquidation costs and underinvestment costs implies that low-liquidity firms exhibit negative investment sensitivities to liquid funds, whereas high-liquidity firms have positive...... sensitivities. If real assets are not divisible in liquidation, firms with high financial liquidity optimally avoid external financing and instead cut new investment. If real assets are divisible, firms use external financing, which implies a lower sensitivity. In addition, asset redeployability decreases...... the investment sensitivity. Our findings demonstrate that asset liquidity is an important determinant of corporate investment....

  10. Evolutionary complexity for protection of critical assets.

    Energy Technology Data Exchange (ETDEWEB)

    Battaile, Corbett Chandler; Chandross, Michael Evan

    2005-01-01

    This report summarizes the work performed as part of a one-year LDRD project, 'Evolutionary Complexity for Protection of Critical Assets.' A brief introduction is given to the topics of genetic algorithms and genetic programming, followed by a discussion of relevant results obtained during the project's research, and finally the conclusions drawn from those results. The focus is on using genetic programming to evolve solutions for relatively simple algebraic equations as a prototype application for evolving complexity in computer codes. The results were obtained using the lil-gp genetic program, a C code for evolving solutions to user-defined problems and functions. These results suggest that genetic programs are not well-suited to evolving complexity for critical asset protection because they cannot efficiently evolve solutions to complex problems, and introduce unacceptable performance penalties into solutions for simple ones.

  11. Self-Consistent Asset Pricing Models

    CERN Document Server

    Malevergne, Y

    2006-01-01

    We discuss the foundations of factor or regression models in the light of the self-consistency condition that the market portfolio (and more generally the risk factors) is (are) constituted of the assets whose returns it is (they are) supposed to explain. As already reported in several articles, self-consistency implies correlations between the return disturbances. As a consequence, the alpha's and beta's of the factor model are unobservable. Self-consistency leads to renormalized beta's with zero effective alpha's, which are observable with standard OLS regressions. Analytical derivations and numerical simulations show that, for arbitrary choices of the proxy which are different from the true market portfolio, a modified linear regression holds with a non-zero value $\\alpha_i$ at the origin between an asset $i$'s return and the proxy's return. Self-consistency also introduces ``orthogonality'' and ``normality'' conditions linking the beta's, alpha's (as well as the residuals) and the weights of the proxy por...

  12. Aging Systems Sustainment and Enabling Technologies (ASSET)

    Science.gov (United States)

    2012-08-14

    CAGE Code, (2) apply/confirm JCP, (3) validate capabilities, (4) perform baseline audit o\\’ current QMS, (5) initiate/provide ISO 9001 -2008 template...6) perform ISO based overview . (7) perform follow up audits when QMS system is in place. Several firms were confirmed to be, ISO 9001 -2008...compliant or ISO 9001 -2008 registered or registered AS 9100 Rev C firms. Based upon the classification of the ASSET projects, each firm was provided with

  13. Accounting for Leases of Biological Livestock Assets

    OpenAIRE

    Petro Suk

    2015-01-01

    The purpose of the article is the analysis and assessment of options of animals lease, disclosure of accounting for lease transactions and settlements between landlords and tenants. Biological livestock assets can be transferred in the financial and operating leases. The specific features of the lease are due to the fact that: a) the animals, as living organisms require constant care, regardless of their legal and de facto owner; b) a significant part of animal products produced in the farms ...

  14. Realizalion of the 9200-MW Generation Assets

    Institute of Scientific and Technical Information of China (English)

    Peng Yuanchang; Yan Qingxu

    2007-01-01

    @@ With a process of disposition obeying market rules and a result of realization at a cost of 18.7 billion Yuan which is 56% excess, the State Electricity Regulatory Commission, the organizers for realization of the 9200-MW generation assets (the so-called "920 Project") didn't fail to accomplish its mission and withdrew the curtain of power reform in the 11th Five-Year period with a satisfactory performance.

  15. Wealth Distributions in Asset Exchange Models

    CERN Document Server

    Krapivsky, P L

    2010-01-01

    How do individuals accumulate wealth as they interact economically? We outline the consequences of a simple microscopic model in which repeated pairwise exchanges of assets between individuals build the wealth distribution of a population. This distribution is determined for generic exchange rules --- transactions that involve a fixed amount or a fixed fraction of individual wealth, as well as random or greedy exchanges. In greedy multiplicative exchange, a continuously evolving power law wealth distribution arises, a feature that qualitatively mimics empirical observations.

  16. Portfolio Management Decision Support Tools Analysis Relating to Management Value Metrics

    Science.gov (United States)

    2007-03-01

    operating environment. The intangible asset , management, which is required to ensure these important activities are executed at the appropriate time and... intangible asset . An important concept that is stressed in this literature is the assumption that there is a direct relationship between knowledge and...an intangible asset such as knowledge and utilizes this asset in decision making to increase the value of an organization. The next step is to lay

  17. Asset Building: integrating Research, Education and Practice

    Directory of Open Access Journals (Sweden)

    Michael Sherraden

    2000-05-01

    Full Text Available Asset building is an emerging concept in anti-poverty work in economically advanced nations. In the past, welfare states have defined poverty primarily in terms of income. While income is necessary to maintain consumption, saving and investment is also necessary if families and communities are to progress out of poverty over the long term. Asset building is a broad idea with many possible applications, including homeownership, microenterprise, and individual development accounts (IDAs. IDAs are matched saving accounts for low-wealth families. In this paper, the authors 1 describe asset building as a policy and practice innovation; 2 discuss results from two research projects, one on IDAs and a second on microenterprise; and 3 illustrate a strategy for education and advocacy. This work may serve as an example of simultaneous advances in research, education, and practice, wherein each aspect of the work is enriched by and contributes to the others. The strongest advances in social work proceed not by the separation of ideas, study, and application, but by their integration and mutual reinforcement.

  18. RAPID: Collaborative Commanding and Monitoring of Lunar Assets

    Science.gov (United States)

    Torres, Recaredo J.; Mittman, David S.; Powell, Mark W.; Norris, Jeffrey S.; Joswig, Joseph C.; Crockett, Thomas M.; Abramyan, Lucy; Shams, Khawaja S.; Wallick, Michael; Allan, Mark; Hirsh, Robert

    2011-01-01

    RAPID (Robot Application Programming Interface Delegate) software utilizes highly robust technology to facilitate commanding and monitoring of lunar assets. RAPID provides the ability for intercenter communication, since these assets are developed in multiple NASA centers. RAPID is targeted at the task of lunar operations; specifically, operations that deal with robotic assets, cranes, and astronaut spacesuits, often developed at different NASA centers. RAPID allows for a uniform way to command and monitor these assets. Commands can be issued to take images, and monitoring is done via telemetry data from the asset. There are two unique features to RAPID: First, it allows any operator from any NASA center to control any NASA lunar asset, regardless of location. Second, by abstracting the native language for specific assets to a common set of messages, an operator may control and monitor any NASA lunar asset by being trained only on the use of RAPID, rather than the specific asset. RAPID is easier to use and more powerful than its predecessor, the Astronaut Interface Device (AID). Utilizing the new robust middleware, DDS (Data Distribution System), developing in RAPID has increased significantly over the old middleware. The API is built upon the Java Eclipse Platform, which combined with DDS, provides platform-independent software architecture, simplifying development of RAPID components. As RAPID continues to evolve and new messages are being designed and implemented, operators for future lunar missions will have a rich environment for commanding and monitoring assets.

  19. Prospective Associations Among Assets and Successful Transition to Early Adulthood.

    Science.gov (United States)

    Oman, Roy F; Vesely, Sara K; Aspy, Cheryl B; Tolma, Eleni L

    2015-01-01

    Objectives. We investigated prospective associations among assets (e.g., family communication), which research has shown to protect youths from risk behavior, and successful transition to early adulthood (STEA). Methods. We included participants (n = 651) aged 18 years and older at study wave 5 (2007-2008) of the Youth Asset Study, in the Oklahoma City, Oklahoma, metro area, in the analyses. We categorized 14 assets into individual-, family-, or community-level groups. We included asset groups assessed at wave 1 (2003-2004) in linear regression analyses to predict STEA 4 years later at wave 5. Results. Individual- and community-level assets significantly (P assets participants possessed the better the STEA outcome. There was a gender interaction for family-level assets suggesting that family-level assets were significant predictors of STEA for males but not for females. Conclusions. Public health programming should focus on community- and family-level youth assets as well as individual-level youth assets to promote positive health outcomes in early adulthood.

  20. Formation of intangible assets and their impact on the market value of industrial enterprises

    Directory of Open Access Journals (Sweden)

    O.V. Melnyk

    2013-09-01

    Full Text Available The aim of the article. The aim of the article is to generalize conceptual approaches to the peculiarities of formation of intangible assets of the company in the context of strategic management, aimed at their effective involvement into economic circulation, in turn, will promote the growth of the capitalization of the ompany, having regard to the fundamental factors of the development of knowledge economy.The results of the analysis. In the context of deliberate influence formation (target management and strategic positioning and development we suggest classifying IA on the basis of their structurization according to the criterion of distinguishing basic sources of their formation, namely, intellect, provisions of law, economic activity, business processes and value chain formation. Thus. we distinguish between IA of marketing type, technical and technological type and cognitive type, which, in turn, enables a systematic approach to the development of a model of strategic-oriented management of the IA company. This classification also makes it possible to focus on the role of intangible assets in the process of establishing the market value of the company.Marketing type IA for industries with a long term production cycle, characterized by the variable impact, do not create a key factor of the industry success. But, on the other side of the coin, marketing intangible assets have stable and direct effect on the food industry enterprises that show continuing update of their product portfolio and have short production cycle (product has been developed, advertised, loyalty system has been created and implemented with its supporting measures and finally the cost of the company has increased. The Mars, which was founded in 1911 can be served as an example of the IA sustainable impact. The key point here is that the main part of the firm's value consists of the range of seventeen brands. Technical and technological types of the IA require a long time