WorldWideScience

Sample records for resilience-fostering intrapersonal assets

  1. Students’ thinking level based on intrapersonal intelligence

    Science.gov (United States)

    Sholikhati, Rahadian; Mardiyana; Retno Sari Saputro, Dewi

    2017-12-01

    This research aims to determine the students’ thinking level based on bloom taxonomy guidance and reviewed from students' Intrapersonal Intelligence. Taxonomy bloom is a taxonomy that classifies the students' thinking level into six, ie the remembering, understanding, applying, analyzing, creating, and evaluating levels. Students' Intrapersonal Intelligence is the intelligence associated with awareness and knowledge of oneself. The type of this research is descriptive research with qualitative approach. The research subject were taken by one student in each Intrapersonal Intelligence category (high, moderate, and low) which then given the problem solving test and the result was triangulated by interview. From this research, it is found that high Intrapersonal Intelligence students can achieve analyzing thinking level, subject with moderate Intrapersonal Intelligence being able to reach the level of applying thinking, and subject with low Intrapersonal Intelligence able to reach understanding level.

  2. Peningkatan Kompetensi Intrapersonal Siswa SMK melalui Model Konseling Sebaya

    Directory of Open Access Journals (Sweden)

    Erhamwilda Erhamwilda

    2011-12-01

    Full Text Available The objective of this research is finding models of peer counseling to improve the intrapersonal competence of vocational students.  In particular, this study aims to obtain information concerning: (1 intrapersonal competency profile of SMKN 1 Bandung students; (2 effectiveness model of peer counseling to enhance student’s intrapersonal competence. Sample is taken from student of class XI in the school. The research employs a R & D approach combined with quasi-experimental method and pre-test/post-test control groups design. Data collection is carried out by interviews, questionnaires, problem identification instrument, and students intrapersonal competency inventory. At the end, this research shows that peer counseling model is proved to be effective in enhancing students intrapersonal competence in a vocational school environment.

  3. Intrapersonal and interpersonal processes of social exclusion.

    Science.gov (United States)

    Kawamoto, Taishi; Ura, Mitsuhiro; Nittono, Hiroshi

    2015-01-01

    People have a fundamental need to belong with others. Social exclusion impairs this need and has various effects on cognition, affect, and the behavior of excluded individuals. We have previously reported that activity in the dorsal anterior cingulate cortex (dACC) and right ventrolateral prefrontal cortex (rVLPFC) could be a neurocognitive index of social exclusion (Kawamoto et al., 2012). In this article, we provide an integrative framework for understanding occurrences during and after social exclusion, by reviewing neuroimaging, electrophysiological, and behavioral studies of dACC and rVLPFC, within the framework of intrapersonal and interpersonal processes of social exclusion. As a result, we have indicated directions for future studies to further clarify the phenomenon of social exclusion from the following perspectives: (1) constructional elements of social exclusion, (2) detection sensitivity and interpretation bias in social exclusion, (3) development of new methods to assess the reactivity to social exclusion, and (4) sources of social exclusion.

  4. The intrapersonal conflict particularities of potential adopters.

    Directory of Open Access Journals (Sweden)

    Inga Russu

    2016-11-01

    Full Text Available This article addresses a contemporary issue for the Republic of Moldova concerning psychological implications of the adoption process for prospective adopters. This demand is due to the fact that the majority of couples or people passing through the decision making adoption process are facing a number of conlicting emotions and spiritual states. Thereby, is signiicant to understand the adoption multidimensionality of social and intrapersonal components. Adoptive parents can feel themselves as victims of „the process”. For them, the assessment of living conditions, the assessment of moral and social guarantees, inclusion or exclusion as eligible adoptive parents, represent a procedure part, which generates frustrations and anxieties. Some of them, often suffer from lack of supporting and understanding, as family members point of view, friends and known people. Also, in this context, parents may face some frustrations related to the matching procedure harmonisation with long cogitation process of the child.

  5. THE INTRAPERSONAL CONFLICT PARTICULARITIES OF POTENTIAL ADOPTERS

    Directory of Open Access Journals (Sweden)

    Inga RUSSU

    2016-11-01

    Full Text Available This article addresses a contemporary issue for the Republic of Moldova concerning psychological implications of the adoption process for prospective adopters. This demand is due to the fact that the majority of couples or people passing through the decision making adoption process are facing a number of conflicting emotions and spiritual states. Thereby, is significant to understand the adoption multidimensionality of social and intrapersonal components. Adoptive parents can feel themselves as victims of „the process”. For them, the assessment of living conditions, the assessment of moral and social guarantees, inclusion or exclusion as eligible adoptive parents, represent a procedure part, which generates frustrations and anxieties. Some of them, often suffer from lack of supporting and understanding, as family members point of view, friends and known people. Also, in this context, parents may face some frustrations related to the matching procedure harmonisation with long cogitation process of the child.

  6. Intrapersonal and interpersonal processes of social exclusion

    Directory of Open Access Journals (Sweden)

    Taishi eKawamoto

    2015-03-01

    Full Text Available People have a fundamental need to belong with others. Social exclusion impairs this need and has various effects on cognition, affect, and the behavior of excluded individuals. We have previously reported that activity in the dorsal anterior cingulate cortex (dACC and right ventrolateral prefrontal cortex (rVLPFC could be a neurocognitive index of social exclusion (Kawamoto et al., 2012, Frontiers in Evolutionary Neuroscience, 4, 11. In this article, we provide an integrative framework for understanding occurrences during and after social exclusion, by reviewing neuroimaging, electrophysiological, and behavioral studies of dACC and rVLPFC, within the framework of intrapersonal and interpersonal processes of social exclusion. As a result, we have indicated directions for future studies to further clarify the phenomenon of social exclusion from the following perspectives: (1 constructional elements of social exclusion, (2 detection sensitivity and interpretation bias in social exclusion, (3 development of new methods to assess the reactivity to social exclusion and (4 sources of social exclusion.

  7. ASSET guidelines

    International Nuclear Information System (INIS)

    1990-11-01

    The IAEA Assessment of Safety Significant Events Team (ASSET) Service provides advice and assistance to Member States to enhance the overall level of plant safety while dealing with the policy of prevention of incidents at nuclear power plants. The ASSET programme, initiated in 1986, is not restricted to any particular group of Member States, whether developing or industrialized, but is available to all countries with nuclear power plants in operation or approaching commercial operation. The IAEA Safety Series publications form common basis for the ASSET reviews, including the Nuclear Safety Standards (NUSS) and the Basic Safety Principles (Recommendations of Safety Series No. 75-INSAG-3). The ASSET Guidelines provide overall guidance for the experts to ensure the consistency and comprehensiveness of their review of incident investigations. Additional guidance and reference material is provided by the IAEA to complement the expertise of the ASSET members. ASSET reviews accept different approaches that contribute to ensuring an effective prevention of incidents at plants. Suggestions are offered to enhance plant safety performance. Commendable good practices are identified and generic lessons are communicated to other plants, where relevant, for long term improvement

  8. Intrapersonal and Ecodevelopmental Factors Associated with Smoking in Hispanic Adolescents

    Science.gov (United States)

    Lopez, Barbara; Huang, Shi; Wang, Wei; Prado, Guillermo; Brown, C. Hendricks; Zeng, Guang; Flavin, Kathryn; Pantin, Hilda

    2010-01-01

    We examined how relationships among intrapersonal (i.e., attitudes and beliefs about smoking) and ecodevelopmental (i.e., family, school, and peer) factors influence risk for lifetime smoking in immigrant Hispanic adolescents. Our sample was comprised of 223 immigrant Hispanic adolescents and their families and was drawn from 3 middle schools in a…

  9. Intrapersonal and Interpersonal Models: Blending Gestalt and Family Therapies

    Science.gov (United States)

    Hatcher, Chris

    1978-01-01

    Family therapy is primarily focused upon interpersonal or transactional issues. Gestalt therapy is particularly well suited for short term work on intrapersonal and boundary issues. This paper shows how the selective integration of the two approaches provides a significant, new dimension in the development of family therapy. (Author)

  10. Factors that enhance intrapersonal wellness of orphans and other ...

    African Journals Online (AJOL)

    In addition, intrapersonal wellness also affects levels of confidence, happiness, and the child's full development. The paper recommends that the key stakeholders, including government, non-governmental organizations (NGOs), families and society at large should do everything in their power to uphold the rights and best ...

  11. 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...

  12. Intrapersonal risk factors of aggressive behavior in childhood

    OpenAIRE

    Kirsch, Fabian

    2017-01-01

    BACKGROUND: Aggressive behavior at an early age is linked to a broad range of psychosocial problems in later life. That is why risk factors of the occurrence and the development of aggression have been examined for a long time in psychological science. The present doctoral dissertation aims to expand this research by investigating risk factors in three intrapersonal domains using the prominent social-information processing approach by Crick and Dodge (1994) as a framework model. Anger regulat...

  13. Basic conceptions of intrapersonal conflict. Theoretical and methodological research

    Directory of Open Access Journals (Sweden)

    Tymofiyeva Maryna Pylypivna

    2016-12-01

    Full Text Available The article analyses conceptions of intrapersonal conflict (IPC, identifies psychological characteristics of their manifestation and impact on an individual’s psychological health and professional development. The author reveals and analyses the psychoanalytic school’s views on the nature of IPC in. understanding the causes of inconsistencies between a person’s internal and external worlds we can both predict the occurrence of stress and crisis and prevent numerous conflicts.

  14. Situational, interpersonal, and intrapersonal characteristic associations with adolescent conflict forgiveness.

    Science.gov (United States)

    Johnson, H Durell; Wernli, Molly A; LaVoie, Joseph C

    2013-01-01

    ABSTRACT. Given the voluntary nature of adolescent friendships, forgiveness of interpersonal transgressions has been identified as a critical aspect of maintaining these relationships. However, transgression forgiveness is related to a range of situational (e.g., transgression severity), interpersonal (e.g., friendship commitment), and intrapersonal (e.g., victim's empathy) factors. Data from 161 adolescents were used to examine the nature of the relationships between these factors and forgiveness and to examine the differential association patterns for adolescent boys and girls. Results for the overall adolescent sample indicated both situational and interpersonal factor associations with forgiveness (R2 = .52, p interpersonal factor associations and differential situational factor associations with female (R2 = .46, p < .001), and male (R2 = .60, p < .001) forgiveness. Findings suggest the likelihood of forgiving may be contextually dependent, and that researchers should consider transgression, relationship, and intrapersonal characteristics when examining forgiveness. Further, the present study suggests the contextual factors associated with forgiveness may be further differentiated by gender.

  15. Japanese views on ASSET

    International Nuclear Information System (INIS)

    Hirano, M.

    1997-01-01

    The presentation briefly reviews the following aspects directed to ensuring NPP safety: Japanese participation in ASSET activities; views to ASSET activities; recent operating experience in Japan; future ASSET activities

  16. Reciprocal burnout model: Interconnectedness of interpersonal and intrapersonal factors

    Directory of Open Access Journals (Sweden)

    Andreja Pšeničny

    2007-01-01

    Full Text Available Burnout can be described as chronic state of extreme psychophysical and emotional exhaustion. Burning out is a stage process consisting of: the stage of exhaustion, the stage of captivity and the final stage – adrenal burnout. Adrenal burnout syndrome (ABS is the final stage of burning out process, resulting in a functional blocade of hypothalamic-pituitary-adrenal axis which causes secondary cortisol insufficiency. Even though they share similar symptoms, burnout and depression are two different types of disorder. They differ mainly in basic cortisol levels and self-esteem. Researchers tend to link the burnout syndrome and environmental stress (interpersonal causes. Recently, some of them found connection between burnout syndrome and personality traits (intrapersonal causes. Reciprocal burnout model links both causes. It shows that in the same circumstances only a few people suffer from adrenal burnout syndrome. It states that personal characteristics are one of the main causes why people suffering from burnout syndrome enroll in nonreciprocal personal and professional relations. Socialization process plays an important role in development of personality traits. The core of the reciprocal burnout model consists of one's attitude towards his or her basic needs' fulfillment, personal system of values, and correlation between fulfillment of basic needs (energy accumulation and burning out process (energy consumption. Reciprocal burnout model is opening a series of questions, concerning the connection between personality traits, life satisfaction and personal values, and burnout syndrome risk behavior, as well as the influence of whole life circumstances on burning out process.

  17. Asset management primer

    Science.gov (United States)

    1999-12-01

    According to this primer, asset management is a systematic process of maintaining, upgrading, and operating physical assets cost-effectively. It combines engineering principles with sound business practices and economic theory, and it provides tools ...

  18. Dukovany ASSET mission preparation

    International Nuclear Information System (INIS)

    Kouklik, I.

    1996-01-01

    We are in the final stages of the Dukovany ASSET mission 1996 preparation. I would like to present some of our recent experiences. Maybe they would be helpful to other plants, that host ASSET missions in future

  19. Efektivitas Program Experiential Based Counseling Untuk Mengembangkan Kompetensi Intrapersonal dan Interpersonal

    Directory of Open Access Journals (Sweden)

    Asep Rohiman Lesmana

    2015-06-01

    Full Text Available The research is motivated by the lack of intrapersonal and interpersonal competence of Universitas Pendidikan Indonesia’s students. The research aimed to test the effectiveness of experiential-based counseling program to develop intrapersonal and interpersonal competencies of students. The research using qualitative and quantitative approach with quasi-experimental methods, and with the equivalent time series design. The Study was conducted in the Universitas Pendidikan Indonesia with 92 s participants Student French Language participants using non-random sampling technique. The instrument used a likert scale of intrapersonal and interpersonal. Data were analyzed using paired t-test. The results showed that experiential-based counseling program effective to develop intrapersonal and interpersonal competencies students. Overall there was an increase intrapersonal competence of students with an average score of 12.39%, and improved interpersonal competence of students with an average score of 17.93%. This research can be used as a reference for the guidance and counseling services unit, lecturer and counselors at universities to develop the intrapersonal and interpersonal competence of student.

  20. "Asset Ownership Across Generations"

    OpenAIRE

    Ngina S. Chiteji; Frank P. Stafford

    2000-01-01

    This paper examines cross-generational connections in asset ownership. It begins by presenting a theoretical framework that develops the distinction between the intergenerational transfer of knowledge about financial assets and the direct transfer of dollars from parents to children. Its analysis of data from the Panel Study of Income Dynamics (PSID) reveals intergenerational correlations in asset ownership, and we find evidence to suggest that parental asset ownership or family-based exposur...

  1. Capital Structure and Assets

    DEFF Research Database (Denmark)

    Flor, Christian Riis

    2008-01-01

    This paper analyzes a firm's capital structure choice when assets have outside value. Valuable assets implicitly provide a collateral and increase tax shield exploitation. The key feature in this paper is asset value uncertainty, implying that it is unknown ex ante whether the equity holders ex...

  2. Assessing Asset Pricing Anomalies

    NARCIS (Netherlands)

    W.A. de Groot (Wilma)

    2017-01-01

    markdownabstractOne of the most important challenges in the field of asset pricing is to understand anomalies: empirical patterns in asset returns that cannot be explained by standard asset pricing models. Currently, there is no consensus in the academic literature on the underlying causes of

  3. Examining the unique influence of interpersonal and intrapersonal drinking perceptions on alcohol consumption among college students.

    Science.gov (United States)

    Mallett, Kimberly A; Bachrach, Rachel L; Turrisi, Rob

    2009-03-01

    Interventions for college student drinking often incorporate interpersonal factors such as descriptive and/or injunctive norms to correct misperceptions about campus drinking (e.g., BASICS [Brief Alcohol Screening and Intervention for College Students] and social-norms campaigns). Some interventions also focus on intra-personal factors of alcohol consumption, which can be considered as one's own perception of drinking, one's attitude toward drinking, and one's intended outcome related to drinking. The current study sought to extend previous work by examining relationships between both inter- and intrapersonal perceptions of drinking and reported drinking behavior. College students (N=303) completed questionnaires assessing drinking behaviors, perceptions of other students' attitudes toward drinking (i.e., injunctive norms), their perception of the quantity and frequency of student/friend drinking (i.e., descriptive norms), and their attitudes and perceptions toward their own alcohol consumption (i.e., intrapersonal factors). Multiple regressions were used to analyze the unique influence between inter- and intrapersonal drinking perceptions and drinking behavior. Among the interpersonal perceptions of drinking, only closest friend's drinking significantly predicted alcohol consumption, whereas all three intrapersonal factors significantly predicted alcohol consumption. Suggestions for enhancing college student drinking interventions are discussed.

  4. Examining the Unique Influence of Interpersonal and Intrapersonal Drinking Perceptions on Alcohol Consumption Among College Students*

    Science.gov (United States)

    Mallett, Kimberly A.; Bachrach, Rachel L.; Turrisi, Rob

    2009-01-01

    Objective: Interventions for college student drinking often incorporate interpersonal factors such as descriptive and/or injunctive norms to correct misperceptions about campus drinking (e.g., BASICS [Brief Alcohol Screening and Intervention for College Students] and social-norms campaigns). Some interventions also focus on intra-personal factors of alcohol consumption, which can be considered as one's own perception of drinking, one's attitude toward drinking, and one's intended outcome related to drinking. The current study sought to extend previous work by examining relationships between both inter- and intrapersonal perceptions of drinking and reported drinking behavior. Method: College students (N = 303) completed questionnaires assessing drinking behaviors, perceptions of other students' attitudes toward drinking (i.e., injunctive norms), their perception of the quantity and frequency of student/friend drinking (i.e., descriptive norms), and their attitudes and perceptions toward their own alcohol consumption (i.e., intrapersonal factors). Results: Multiple regressions were used to analyze the unique influence between inter- and intrapersonal drinking perceptions and drinking behavior. Conclusions: Among the interpersonal perceptions of drinking, only closest friend's drinking significantly predicted alcohol consumption, whereas all three intrapersonal factors significantly predicted alcohol consumption. Suggestions for enhancing college student drinking interventions are discussed. PMID:19261229

  5. Intrapersonal conflict in goals and values of patients with unipolar depression.

    Science.gov (United States)

    Stangier, Ulrich; Ukrow, Uwe; Schermelleh-Engel, Karin; Grabe, Martin; Lauterbach, Wolf

    2007-01-01

    Although increased conflicts between attitudes and beliefs about certain goals or values are often discussed as important factors in depression, there are only few empirical studies investigating these relations among patients with depressive disorders. In the present study, we used the Intrapersonal Conflict Test to assess cognitive inconsistencies in goals or values. A total of 53 inpatients with unipolar depression and 24 nondepressed controls (inpatients of an internal and a surgery ward) participated in the study. In addition to the Intrapersonal Conflict Test, patients completed the Beck Depression Inventory, the Dysfunctional Attitude Scale, the Inventory of Interpersonal Problems as well as the Problem Solving Inventory. Compared with controls, patients with depressive disorders showed significantly higher scores for global inconsistencies, inconsistencies within different goals/values, as well as between goals/values and their perceived realization. Significant correlations were found between conflict measures and the Inventory of Interpersonal Problems, as well as the Problem Solving Inventory. Path analyses show that group differences in intrapersonal conflicts were partially mediated by interpersonal problems but not by depressive symptoms or cognitive vulnerability factors. Given the cross-sectional design of the study, the findings of this exploratory study do not allow for conclusions regarding the role of intrapersonal conflicts in the development and course of depression. Nevertheless, the high levels of intrapersonal conflicts observed in the study suggest that inconsistencies in goals or values should be considered in the psychological treatment of depression. Copyright 2007 S. Karger AG, Basel.

  6. [ASSET experience in China

    International Nuclear Information System (INIS)

    Zhang Shanming

    1996-01-01

    The ASSET philosophy for prevention of nuclear safety incident is being implemented in our nuclear power plant as the other international nuclear power plants, and the in-depth analysis of operational events in order to find out and eliminate the root causes is considered as the prioritized work in the plant safety management. Some observations are discussed which were made during the implementation of ASSET philosophy and the ASSET approach in our nuclear power plant

  7. Valuation of intangible assets

    OpenAIRE

    Karlíková, Jitka

    2010-01-01

    The thesis is focused on the valuation of intangible assets, particularly trademarks and copyrights. In the beginning it deals with the problems of valuation of intangible assets. The main part of the thesis provides an overview of methods for valuation of intangible assets. This part is followed by a practical section that illustrates the procedure of valuation of trademarks and copyrights on a concrete example.

  8. Using Biographies to Illustrate the Intrapersonal and Interpersonal Dynamics of Science

    Science.gov (United States)

    Mori, Monica; Larson, Susan

    2006-01-01

    We describe using biographies in teaching a course about the intrapersonal and interpersonal dynamics of science, with an emphasis on the professional and personal experiences of women in science. In our course, Life of a Psychologist: Experiences of Women in Science, students examine biographies and scientific research written by female psychologists across the main research areas of psychology. Biographies by these female psychologists and research on the experiences of women scientists are used to highlight the intrapersonal and interpersonal dynamics of science. Intrapersonal dynamics refer to the changes that occur within a person, such as developing an identity as a scientist, having a voice, and achieving success. Interpersonal dynamics refer to exchanges between people, such as collaborating on research, mentorship, and balancing personal and professional lives. Qualitative data support using biographies in teaching about the dynamics of science. Suggestions for using biographies in other courses are provided. PMID:23493947

  9. Alpha-1 couples: interpersonal and intrapersonal predictors of spousal communication and stress.

    Science.gov (United States)

    Smith, Rachel A; Wienke, Sara; Coffman, Donna L

    2014-04-01

    Couples often discuss genetic test results, and then manage their implications together. This interdependence can lead to common, shared experiences, similar intrapersonal processes to manage shared stressors, or interpersonal influences between spouses, leading to different outcomes. This study sought to reveal the intracouple, intrapersonal, and interpersonal influences of genetic stigma and negative feelings on spousal communication and perceived stress with 50 couples in which one spouse is a member of a genetic disease registry. The results were analyzed with dyadic analysis, including multilevel modeling. The findings showed that registered members and their spouses were not statistically different in their mean levels of perceived genetic stigma, negative feelings about alpha-1 antitrypsin deficiency (AATD), conversations with each other about the AATD test results, and their perceived stress. The findings also showed that their intracouple consistencies were not high, and their intrapersonal and interpersonal influences on communication and stress differed. The social implications of genetic research at the interpersonal level are discussed.

  10. The unique roles of intrapersonal and social factors in adolescent smoking development.

    Science.gov (United States)

    Defoe, Ivy N; Semon Dubas, Judith; Somerville, Leah H; Lugtig, Peter; van Aken, Marcel A G

    2016-12-01

    Adolescence is a vulnerable period for the initiation and peak of many harmful risk-taking behaviors such as smoking, which is among the most addictive and deadliest behaviors. Generic metatheories like the theory of triadic influence (TTI) suggest that interrelated risk factors across multiple domains (i.e., intrapersonal and social/environmental) jointly contribute to adolescent smoking behavior. Yet, studies are lacking that investigate risk factors across different domains in the same study, which obscures whether each makes a unique contribution to the increase in smoking throughout adolescence or whether there is overlap across the domains. Hence, to fill this gap using a latent growth approach, the current accelerated longitudinal study investigated the collective contribution of multiple intrapersonal and social risk factors in the development of smoking behavior from ages 12 to 17 in 574 ethnically diverse Dutch adolescents. Results from the latent growth model showed that whereas the contribution of motivational-intrapersonal factors like sensation-seeking was no longer significant in the stringent multivariate model, higher levels of impulsivity (cognitive-intrapersonal) and overt peer pressure (social) at age 12 proved to be robust and unique predictors of linear increases in adolescent smoking up until age 17. Consistent with the TTI, adolescent smoking progression does not occur in isolation and the determinants are wide-ranging as they stem from both intrapersonal and social domains. Thus focusing on such confluence of intrapersonal and social risk factors via prevention programs from as young as age 12 might halt the deadly increase in smoking behavior throughout adolescence. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

  11. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Science.gov (United States)

    2010-01-01

    ... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... credit card relationships, servicing assets, intangible assets (other than purchased credit card..., intangible assets (other than purchased credit card relationships and servicing assets), credit-enhancing...

  12. Asset ownership and Asset Values Over Project Lifecycles

    OpenAIRE

    Professor Yong Kim; Univ. Southern California

    2004-01-01

    This paper develops a theory of outside ownership where such an ownership arrangement mitigates an external finance problem. Part of the gains from outside ownership accrue to asset owners which determines the asset value. The theory provides a context to analyze asset ownership and asset values over project lifecycles. When there are adjustment costs in realizing the full gains from outside ownership, (i) assets take time to peak in value, and (ii) the outsiders's share of asset ownership in...

  13. Situational and Intrapersonal Predictors of School and Life Satisfaction of Elementary School Students

    Science.gov (United States)

    Drost, Amy Linden

    2012-01-01

    This study examined predictors of school and life satisfaction of fifth-grade students. Two situational predictor variables (school climate and school stress) and two intrapersonal predictor variables (locus of control and academic self-concept) were examined. It was hypothesized that positive school climate, low levels of school stress, internal…

  14. Chinese Children's Perceived School Satisfaction: The Role of Contextual and Intrapersonal Factors

    Science.gov (United States)

    Hui, Eadaoin K. P.; Sun, Rachel C. F.

    2010-01-01

    This study investigated the contribution of school contextual factors and intrapersonal factors to school satisfaction among a sample of Hong Kong Chinese primary school children. A total of 760 children completed the School Satisfaction Subscale of the Multidimensional Life Satisfaction Scale for Children along with self-report measures of…

  15. Interpersonal and Intrapersonal Factors Associated with Autonomous Motivation in Adolescents' After-School Activities

    Science.gov (United States)

    Beiswenger, Krista L.; Grolnick, Wendy S.

    2010-01-01

    This study explored interpersonal and intrapersonal factors associated with the level of autonomous motivation adolescents experience for their after-school activities. A total of 142 seventh-grade adolescents completed measures of peer relatedness, autonomy within friendships, mother and father autonomy support, perceived activity competence,…

  16. Self-esteem development in the school context: The roles of intrapersonal and interpersonal social predictors.

    Science.gov (United States)

    Wagner, Jenny; Lüdtke, Oliver; Robitzsch, Alexander; Göllner, Richard; Trautwein, Ulrich

    2017-05-26

    When considering that social inclusion is a basic human need, it makes sense that self-esteem is fueled by social feedback and the sense of being liked by others. This is particularly true with respect to early adolescence, when peers become increasingly important. In the current article, we tested which components of social inclusion are particularly beneficial for the development of self-esteem by differentiating between intrapersonal components (i.e., self-perceptions of social inclusion) and interpersonal components (i.e., perceiver and target effects of liking). Using longitudinal data from 2,281 fifth graders and 1,766 eighth graders (TRAIN; Jonkmann et al., 2013), we tested mean-level self-esteem development and the role of intrapersonal components in this development. Using classroom round-robin data on liking from subsamples of 846 (689) fifth-(eighth-)grade students nested in 46 (39) classes, we tested effects of interpersonal relationship components on self-esteem development in the classroom context. The three major findings demonstrated, first, no consistent trends in mean levels of self-esteem in early to middle adolescence; second, constant positive effects of intrapersonal components between students and within students across time; and third, no stable effects of interpersonal components. The discussion highlights the role of intrapersonal components and the methodological challenges of our study. © 2017 Wiley Periodicals, Inc.

  17. Social capital and employee well-being : Disentangling intrapersonal and interpersonal selection and influence mechanisms

    NARCIS (Netherlands)

    Agneessens, F.; Wittek, R.P.M.

    2008-01-01

    We argue that sociological explanations proposed within the social capital framework to explain individual well-being are incomplete because they do not differentiate between interpersonal influence and selection mechanisms, on the one hand, and cognitive intra-personal processes. on the other. To

  18. 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...

  19. Argentine Space Assets

    National Research Council Canada - National Science Library

    Oyarzabal, Xavier

    1997-01-01

    This thesis is an attempt to define how some of the commercial space assets already in use or under development could be useful to the Argentine Navy as tools for better accomplishment of their basic missions...

  20. Argentine Space Assets

    National Research Council Canada - National Science Library

    Oyarzabal, Xavier

    1997-01-01

    .... Research efforts involved investigating part of what is available on the international market and some space related international laws and policies that may represent limits for military use of civilian assets...

  1. 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...

  2. 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.

  3. Asset management techniques

    International Nuclear Information System (INIS)

    Schneider, Joachim; Gaul, Armin J.; Neumann, Claus; Hograefer, Juergen; Wellssow, Wolfram; Schwan, Michael; Schnettler, Armin

    2006-01-01

    Deregulation and an increasing competition in electricity markets urge energy suppliers to optimize the utilization of their equipment, focusing on technical and cost-effective aspects. As a respond to these requirements utilities introduce methods formerly used by investment managers or insurance companies. The article describes the usage of these methods, particularly with regard to asset management and risk management within electrical grids. The essential information needed to set up an appropriate asset management system and differences between asset management systems in transmission and distribution systems are discussed. The bulk of costs in electrical grids can be found in costs for maintenance and capital depreciation. A comprehensive approach for an asset management in transmission systems thus focuses on the 'life-cycle costs' of the individual equipment. The objective of the life management process is the optimal utilisation of the remaining life time regarding a given reliability of service and a constant distribution of costs for reinvestment and maintenance ensuring a suitable return. In distribution systems the high number of components would require an enormous effort for the consideration of single individuals. Therefore statistical approaches have been used successfully in practical applications. Newest insights gained by a German research project on asset management systems in distribution grids give an outlook to future developments. (author)

  4. The effects of intrapersonal, intragroup, and intergroup conflict on team performance effectiveness and work satisfaction.

    Science.gov (United States)

    Cox, Kathleen B

    2003-01-01

    Although numerous studies have focused on conflict management, few have considered the effects of unit technology and intrapersonal, intragroup, and intergroup conflict on team performance effectiveness and work satisfaction. The model was tested using a nonexperimental design. Path analysis using multiple regression was used to test the model. The nonrandom sample consisted of 141 nurses employed on 13 inpatient units at a state-supported, 597-bed academic medical center in a southeastern city. Findings indicated that intrapersonal conflict had a direct negative impact on intragroup conflict and work satisfaction. Intragroup conflict had direct negative effects on work satisfaction and team performance effectiveness. Unit technology had a direct negative impact on work satisfaction. Findings have implications for administrators to implement strategies to decrease a stressful work environment and increase team-building activities.

  5. A tripartite taxonomy of character: Evidence for intrapersonal, interpersonal, and intellectual competencies in children

    OpenAIRE

    Park, Daeun; Tsukayama, Eli; Goodwin, Geoffrey P.; Patrick, Sarah; Duckworth, Angela L.

    2016-01-01

    Other than cognitive ability, what competencies should schools promote in children? How are they organized, and to what extent do they predict consequential outcomes? Separate theoretical traditions have suggested interpersonal, intrapersonal, and intellectual dimensions, reflecting how children relate to other people, manage their own goals and impulses, and engage with ideas, respectively. However, very little work has examined character empirically. In the current investigation, we partner...

  6. A tripartite taxonomy of character: Evidence for intrapersonal, interpersonal, and intellectual competencies in children

    Science.gov (United States)

    Park, Daeun; Tsukayama, Eli; Goodwin, Geoffrey P.; Patrick, Sarah; Duckworth, Angela L.

    2017-01-01

    Other than cognitive ability, what competencies should schools promote in children? How are they organized, and to what extent do they predict consequential outcomes? Separate theoretical traditions have suggested interpersonal, intrapersonal, and intellectual dimensions, reflecting how children relate to other people, manage their own goals and impulses, and engage with ideas, respectively. However, very little work has examined character empirically. In the current investigation, we partnered with middle schools that had previously identified character strengths relevant in their communities. Across three longitudinal, prospective studies, we examined the factor structure of character, associations with intelligence and Big Five personality traits, and predictive validity for consequential outcomes like peer relations, class participation, and report card grades. In Study 1, teachers rated their students on behaviors exemplifying character strengths as they played out in students’ daily lives. Exploratory factor analyses yielded a three-factor structure consisting of interpersonal (interpersonal self-control, gratitude, social intelligence), intellectual (zest, curiosity), and intrapersonal (academic self-control, grit) factors of character. In Study 2, children rated their own behavior and completed a test of cognitive ability. Confirmatory factor analyses supported the same three-factor structure, and these factors were only weakly associated with cognitive ability. In Study 3, teachers provided character ratings; in parallel, students completed measures of character as well as Big Five personality factors. As expected, intellectual, interpersonal, and intrapersonal character factors related to Big Five openness to experience, agreeableness, and conscientiousness, respectively. Across studies, positive peer relations were most consistently predicted by interpersonal character, class participation by intellectual character, and report card grades by

  7. Intrapersonal positive future thinking predicts repeat suicide attempts in hospital-treated suicide attempters.

    Science.gov (United States)

    O'Connor, Rory C; Smyth, Roger; Williams, J Mark G

    2015-02-01

    Although there is clear evidence that low levels of positive future thinking (anticipation of positive experiences in the future) and hopelessness are associated with suicide risk, the relationship between the content of positive future thinking and suicidal behavior has yet to be investigated. This is the first study to determine whether the positive future thinking-suicide attempt relationship varies as a function of the content of the thoughts and whether positive future thinking predicts suicide attempts over time. A total of 388 patients hospitalized following a suicide attempt completed a range of clinical and psychological measures (depression, hopelessness, suicidal ideation, suicidal intent and positive future thinking). Fifteen months later, a nationally linked database was used to determine who had been hospitalized again after a suicide attempt. During follow-up, 25.6% of linked participants were readmitted to hospital following a suicide attempt. In univariate logistic regression analyses, previous suicide attempts, suicidal ideation, hopelessness, and depression-as well as low levels of achievement, low levels of financial positive future thoughts, and high levels of intrapersonal (thoughts about the individual and no one else) positive future thoughts predicted repeat suicide attempts. However, only previous suicide attempts, suicidal ideation, and high levels of intrapersonal positive future thinking were significant predictors in multivariate analyses. Positive future thinking has predictive utility over time; however, the content of the thinking affects the direction and strength of the positive future thinking-suicidal behavior relationship. Future research is required to understand the mechanisms that link high levels of intrapersonal positive future thinking to suicide risk and how intrapersonal thinking should be targeted in treatment interventions. (PsycINFO Database Record (c) 2015 APA, all rights reserved).

  8. A tripartite taxonomy of character: Evidence for intrapersonal, interpersonal, and intellectual competencies in children.

    Science.gov (United States)

    Park, Daeun; Tsukayama, Eli; Goodwin, Geoffrey P; Patrick, Sarah; Duckworth, Angela L

    2017-01-01

    Other than cognitive ability, what competencies should schools promote in children? How are they organized, and to what extent do they predict consequential outcomes? Separate theoretical traditions have suggested interpersonal, intrapersonal, and intellectual dimensions, reflecting how children relate to other people, manage their own goals and impulses, and engage with ideas, respectively. However, very little work has examined character empirically. In the current investigation, we partnered with middle schools that had previously identified character strengths relevant in their communities. Across three longitudinal, prospective studies, we examined the factor structure of character, associations with intelligence and Big Five personality traits, and predictive validity for consequential outcomes like peer relations, class participation, and report card grades. In Study 1, teachers rated their students on behaviors exemplifying character strengths as they played out in students' daily lives. Exploratory factor analyses yielded a three-factor structure consisting of interpersonal (interpersonal self-control, gratitude, social intelligence), intellectual (zest, curiosity), and intrapersonal (academic self-control, grit) factors of character. In Study 2, children rated their own behavior and completed a test of cognitive ability. Confirmatory factor analyses supported the same three-factor structure, and these factors were only weakly associated with cognitive ability. In Study 3, teachers provided character ratings; in parallel, students completed measures of character as well as Big Five personality factors. As expected, intellectual, interpersonal, and intrapersonal character factors related to Big Five openness to experience, agreeableness, and conscientiousness, respectively. Across studies, positive peer relations were most consistently predicted by interpersonal character, class participation by intellectual character, and report card grades by

  9. A behavioral genetic study of intrapersonal and interpersonal dimensions of narcissism.

    Science.gov (United States)

    Luo, Yu L L; Cai, Huajian; Song, Hairong

    2014-01-01

    Narcissism, characterized by grandiose self-image and entitled feelings to others, has been increasingly prevalent in the past decades. This study examined genetic and environmental bases of two dimensions of narcissism: intrapersonal grandiosity and interpersonal entitlement. A total of 304 pairs of twins from Beijing, China completed the Narcissistic Grandiosity Scale and the Psychological Entitlement Scale. Both grandiosity (23%) and entitlement (35%) were found to be moderately heritable, while simultaneously showing considerable non-shared environmental influences. Moreover, the genetic and environmental influences on the two dimensions were mostly unique (92-93%), with few genetic and environmental effects in common (7-8%). The two dimensions of narcissism, intrapersonal grandiosity and interpersonal entitlement, are heritable and largely independent of each other in terms of their genetic and environmental sources. These findings extend our understanding of the heritability of narcissism on the one hand. On the other hand, the study demonstrates the rationale for distinguishing between intrapersonal and interpersonal dimensions of narcissism, and possibly personality in general as well.

  10. Creative communities, creative assets: exploring methods of mapping community assets

    OpenAIRE

    Greene, Catherine; Alevizou, Giota; Ramster, Gail; Alexiou, Katerina; Zamenopoulos, Theo; Outten, Alan; Corzannelli, Cristina

    2013-01-01

    Asset mapping, a method for unearthing and visually representing an individual’s or a community's assets, has been used in the context of planning and creative industries. The goal of this workshop is to bring together stakeholders from diverse backgrounds and practices to discuss and generate outcomes that make use of different perspectives of asset mapping methodologies. At the core of activities, facilitators will demonstrate the ways in which asset mapping has been used with community gro...

  11. Managing municipal infrastructure assets

    CSIR Research Space (South Africa)

    Wall, K

    2006-01-01

    Full Text Available and critical analysis of good practice. But, above all, there is a need for a national strategy to ensure that municipal infrastructure assets deliver services to specification for the whole of their design lives – and for the carrying through of this strategy...

  12. Managing intangible assets

    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

  13. Financial Integration and Asset Returns

    OpenAIRE

    P Martin; H Rey

    2000-01-01

    The paper investigates the impact of financial integration on asset return, risk diversification and breadth of financial markets. We analyse a three-country macroeconomic model in which (i) the number of financial assets is endogenous; (ii) assets are imperfect substitutes; (iii) cross-border asset trade entails some transaction costs; (iv) the investment technology is indivisible. In such an environment, lower transaction costs between two financial markets translate to higher demand for as...

  14. INNOVATION IN ACCOUNTING BIOLOGIC ASSETS

    OpenAIRE

    Stolуarova M. A.; Shcherbina I. D.

    2016-01-01

    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 bee...

  15. 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......, more money is allocated to active management, fees are lower, and asset prices are more efficient. Informed managers outperform after fees, uninformed managers underperform after fees, and the net performance of the average manager depends on the number of "noise allocators." Finally, we show why large...

  16. Asset planning performance measurement framework

    NARCIS (Netherlands)

    Arthur, D.; Hodkiewicz, M.; Schoenmaker, R.; Muruvan, S.

    2014-01-01

    The international asset management standard ISO 55001, introduced in early 2014, outlines the requirement for an effective Asset Management System. Asset Management practitioners are seeking guidance on implementing one of the key requirements of the standard: the “line of sight” between the

  17. 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

  18. 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.

  19. Asset management program

    International Nuclear Information System (INIS)

    Wison, P.; Newman, G.

    2013-01-01

    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.

  20. Digital asset management.

    Science.gov (United States)

    Humphrey, Clinton D; Tollefson, Travis T; Kriet, J David

    2010-05-01

    Facial plastic surgeons are accumulating massive digital image databases with the evolution of photodocumentation and widespread adoption of digital photography. Managing and maximizing the utility of these vast data repositories, or digital asset management (DAM), is a persistent challenge. Developing a DAM workflow that incorporates a file naming algorithm and metadata assignment will increase the utility of a surgeon's digital images. Copyright 2010 Elsevier Inc. All rights reserved.

  1. Financing Durable Assets

    OpenAIRE

    Adriano Rampini

    2015-01-01

    This paper studies the financing of durable assets in a model with collateral constraints due to limited enforcement. Durability affects the ease of financing. Specifically, we show that more durable capital requires a larger down payment of internal funds per unit of capital making it harder to finance. Thus, financial constraints have a bigger impact on purchases of more durable capital, such as land, structures, and durable equipment. This basic insight has implications for the choice betw...

  2. Organizations must match assets

    International Nuclear Information System (INIS)

    Carley, G.R.

    1991-01-01

    The unprofitable state of the Canadian oil industry, the adverse economic environment, the difficulty of finding capital, and the diminishing resources of conventional lighter crude oil make it necessary for Canadian oil companies to match their organizations and their financing to their assets. This is illustrated according to the experience of Saskoil, a Saskatchewan oil and gas company. An increasing production of oil and natural gas, and an increasing amount of new oil production as heavy oil, led to organizational changes such as the purchase of an asphalt plant to provide the company with downstream experience, establishing a working group to explore and develop heavy oil resources, and forming a company to manage non-core assets. The latter company, Pasqua Resources, manages assets such as small properties and ownership interests in order to increase the operating efficiency of Saskoil. Pasqua provides Saskoil with a corporate and organizational vehicle to accommodate partnerships and joint venture capital invested in property purchase opportunities, and to manage any of Saskoil's divestiture activities

  3. 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 ...

  4. Student feedback on a pioneer subject on leadership and intrapersonal development in Hong Kong.

    Science.gov (United States)

    Shek, Daniel T L; Yu, Lu; Xie, Qiu Zhi

    2017-02-01

    To promote leadership and intrapersonal development in university students, a subject entitled "Tomorrow's Leaders" was developed and offered at The Hong Kong Polytechnic University. To assess the perceived effectiveness of this subject, 647 students completed the student feedback questionnaire (SFQ). Results showed that the feedback questionnaire had very good psychometric properties, including internal consistency reliability and construct validity. Regarding students' views of the subject, results showed that students generally had good evaluation of the content of the subject, teaching quality, and perceived benefits of the subject. The present findings have implications for the teaching of general education regarding leadership development.

  5. Similar or disparate brain patterns? The intra-personal EEG variability of three women with multiple personality disorder.

    Science.gov (United States)

    Lapointe, A R; Crayton, J W; DeVito, R; Fichtner, C G; Konopka, L M

    2006-07-01

    Quantitative EEG was used to assess the intra-personal variability of brain electrical activity for 3 women diagnosed with Multiple Personality Disorder (MPD). Two separate control groups (within-subject and between-subject) were used to test the hypothesis that the intra-personal EEG variability between 2 alters would be less than the interpersonal EEG variability between 2 controls, and similar to the intra-personal EEG variability of a single personality. This hypothesis was partially supported. In general, the 2 EEG records of a MPD subject (alter 1 vs. alter 2) were more different from one another than the 2 EEG records of a single control, but less different from one another than the EEG records of 2 separate controls. Most of the EEG variability between alters involved beta activity in the frontal and temporal lobes.

  6. 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.

  7. Makna Tanda Komunikasi Intrapersonal Dalam Sketsa (Studi Kasus Pada Karya Studi Dua Maestro

    Directory of Open Access Journals (Sweden)

    Supriatna - -

    2015-12-01

    Full Text Available ABSTRACT Sketch in the context of artis as a design drawing, tobe realized in the real work goals.When the creative process of making a sketch, there is some intra personal communication that personal communication with it self, to solve visua lproblems.The Feedback will be visible in the form of visual signs, which appear to be “real” in the form of a twin image and visual correction as a result of contemplation solution. For that, the sketch is a self laboratory, in which there isa personal creator codes. As well as the sign code is something interesting to be interpreted, using semiotic theory approach. Keywords: Sketch, intra personal communication, semiotic. ABSTRAK Sketsa dalam konteks seni rupa adalah sebagai sebuah gambar rancangan, guna diwujudkan pada tujuan karya sesungguhnya.Pada proses kreasi sketsa terjadi komunkasi intrapersonal yakni komunikasi dengan dirinya sendiri, dalam memecahkan persoalan visual. Respon balik akan tercermin dalam penanda-penanda visual, yang terlihat secara “telanjang” berupa gambar kembar maupun koreksi visual sebagai solusi perenungan. Berkait dengan hal tersebut, sketsa merupakan laboratorium diri, yang di dalamnya terdapat kode-kode pribadi kreatornya. Kode maupun tanda tersebut menjadi hal yangmenarik untuk dimaknai, dengan menggunakan pendekatan teori semiotik. Kata kunci: Sketsa, komunikasi intrapersonal, semiotik

  8. Student Responses Toward Student Worksheets Based on Discovery Learning for Students with Intrapersonal and Interpersonal Intelligence

    Science.gov (United States)

    Yerizon, Y.; Putra, A. A.; Subhan, M.

    2018-04-01

    Students have a low mathematical ability because they are used to learning to hear the teacher's explanation. For that students are given activities to sharpen his ability in math. One way to do that is to create discovery learning based work sheet. The development of this worksheet took into account specific student learning styles including in schools that have classified students based on multiple intelligences. The dominant learning styles in the classroom were intrapersonal and interpersonal. The purpose of this study was to discover students’ responses to the mathematics work sheets of the junior high school with a discovery learning approach suitable for students with Intrapersonal and Interpersonal Intelligence. This tool was developed using a development model adapted from the Plomp model. The development process of this tools consists of 3 phases: front-end analysis/preliminary research, development/prototype phase and assessment phase. From the results of the research, it is found that students have good response to the resulting work sheet. The worksheet was understood well by students and its helps student in understanding the concept learned.

  9. Efficiently Inefficient Markets for Assets and Asset Management

    DEFF Research Database (Denmark)

    Garleanu, Nicolae; Pedersen, Lasse Heje

    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......, more money is allocated to active management, fees are lower, and asset prices are more efficient. Informed managers outperform after fees, uninformed managers underperform after fees, and the net performance of the average manager depends on the number of "noise allocators." Small investors should...... be passive, but large and sophisticated investors benefit from searching for informed active managers since their search cost is low relative to capital. Hence, managers with larger and more sophisticated investors are expected to outperform....

  10. Gender, Livestock and Asset Ownership

    International Development Research Centre (IDRC) Digital Library (Canada)

    improved poultry, without consulting their husbands. Gender, Livestock and Asset Ownership. Jemimah Njuki and Samuel Mburu. Facts. • Livestock are productive assets that women can easily own and are not bound by complex property rights. • Women may own livestock, acquired through the market or inheritance before ...

  11. Asset management: the big picture.

    Science.gov (United States)

    Deinstadt, Deborah C

    2005-10-01

    To develop an comprehensive asset management plan, you need, first of all, to understand the asset management continuum. A key preliminary step is to thoroughly assess the existing equipment base. A critical objective is to ensure that there are open lines of communication among the teams charged with managing the plan's various phases.

  12. Symptoms of Depression and Anxiety in Adolescents with Sickle Cell Disease: The Role of Intrapersonal Characteristics and Stress Processing Variables

    Science.gov (United States)

    Simon, Katherine; Barakat, Lamia P.; Patterson, Chavis A.; Dampier, Carlton

    2009-01-01

    Sickle cell disease (SCD) complications place patients at risk for poor psychosocial adaptation, including depression and anxiety symptoms. This study aimed to test a mediator model based on the Risk and Resistance model to explore the role of intrapersonal characteristics and stress processing variables in psychosocial functioning. Participants…

  13. Cultural, social and intrapersonal factors associated with clusters of co-occurring health-related behaviours among adolescents

    NARCIS (Netherlands)

    Klein Velderman, M.; Dusseldorp, E.; Nieuwenhuijzen, M. van; Paulussen, T.W.G.M.; Junger, M.; Reijneveld, S.A.

    2015-01-01

    Adverse health-related behaviours (HRBs) have been shown to co-occur in adolescents. Evidence lacks on factors associated with these co-occurring HRBs. The Theory of Triadic Influence (TTI) offers a route to categorize these determinants according to type (social, cultural and intrapersonal) and

  14. Evaluation of the effect of non-current fixed assets on profitability and asset management efficiency

    OpenAIRE

    Lubyanaya, A. V.; Izmailov, A. M.; Nikulina, E. Y.; Shaposhnikov, V. A.

    2016-01-01

    The purpose of this article is to investigate the problem, which stems from non-current fixed assets affecting profitability and asset management efficiency. Tangible assets, intangible assets and financial assets are all included in non-current fixed assets. The aim of the research is to identify the impact of estimates and valuation in accounting for non-current fixed assets through several objectives, for example, explanation of the impairment tests of tangible and intangible assets under ...

  15. The life conditions of Australian ex-prisoners: an analysis of intrapersonal, subsistence, and support conditions.

    Science.gov (United States)

    Graffam, Joseph; Shinkfield, Alison J

    2012-09-01

    Successful reintegration of ex-prisoners into the community is multifaceted. The life conditions of 36 adult Australian ex-prisoners (20 male and 16 female) were examined via a questionnaire administered at 1 to 4 weeks post release, and a subset of 19 of the original respondents were interviewed again at 3 to 4 months post release. Interviews focused on intrapersonal conditions (physical and psychological health and substance use), subsistence conditions (housing, employment, and finance), and support conditions (social support, support services/program participation, and criminal justice support). The majority of ex-prisoners self-reported chronic physical and mental health problems as well as a history of substance use and/or current substance use. Although the housing conditions of ex-prisoners were largely favourable and constant, the employment and financial conditions of this group were generally unfavourable. Level of social support was variable. Theoretical implications and practical applications of the present investigation for reintegration theory are discussed.

  16. Intrapersonal variation in consumer susceptibility to normative influence: toward a better understanding of brand choice decisions.

    Science.gov (United States)

    Orth, Ulrich R; Kahle, Lynn R

    2008-08-01

    The authors examined intrapersonal variation in consumer susceptibility to normative influence as a key mediator of wine brand choice. On the basis of a consumer sample, the authors found that individual values and social identity complexity affect consumer susceptibility to normative influence with downstream effects on (a) which brand benefits consumers desire in wine and (b) choice. Individuals higher on internal values and with more complex social identities were less susceptible to normative influence and placed less emphasis on social brand benefits. Separate examinations of consumption scenarios with and without salient reference groups showed that reference group salience interacts with personal values and social identity complexity in affecting consumer susceptibility to normative influence, which in turn affects which brand benefits consumers desire and consequently choice.

  17. Evaluation of the Effect of Non-Current Fixed Assets on Profitability and Asset Management Efficiency

    Science.gov (United States)

    Lubyanaya, Alexandra V.; Izmailov, Airat M.; Nikulina, Ekaterina Y.; Shaposhnikov, Vladislav A.

    2016-01-01

    The purpose of this article is to investigate the problem, which stems from non-current fixed assets affecting profitability and asset management efficiency. Tangible assets, intangible assets and financial assets are all included in non-current fixed assets. The aim of the research is to identify the impact of estimates and valuation in…

  18. Tangible assets in worldwide accepted accounting systems

    OpenAIRE

    Koukolíková, Lucie

    2009-01-01

    This work is focusing on accounting for tangible assets under IFRS and US GAAP. First chapter concentrates on the definition of an asset and on the measurement at recognition of tangible assets. Second chapter deals with the measurement after recognition of tangible assets. Third chapter is concerned with other problems connected with tangible assets, such as leases, depletion of an asset or disclosure. The last chapter contains a practical study which analyses the application of theoretical ...

  19. 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

  20. Asset management techniques for transformers

    International Nuclear Information System (INIS)

    Abu-Elanien, Ahmed E.B.; Salama, M.M.A.

    2010-01-01

    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)

  1. Developing formal asset management plans

    Science.gov (United States)

    2014-06-01

    This report highlights key recommendations and best practices identified at the peer exchange on Transportation Asset Management Plans (TAMP), held on February 5 and 6, 2014, in Columbia, South Carolina. This event was sponsored by the Transportation...

  2. Asset dynamics in Northern Nigeria:

    OpenAIRE

    Dillon, Andrew; Quiñones, Esteban J.

    2010-01-01

    This paper examines household asset dynamics and gender-differentiated asset inequality over a 20-year period (1988–2008) in northern Nigeria. We show that the initial endowments of both household capital and livestock holdings are inconsistent with the poverty trap hypothesis but that tracking rules for households in panel surveys may lead to differences in empirical results on poverty traps. We also investigate whether initial household endowments contributed to gender-differentiated future...

  3. AUTOMATING ASSET KNOWLEDGE WITH MTCONNECT.

    Science.gov (United States)

    Venkatesh, Sid; Ly, Sidney; Manning, Martin; Michaloski, John; Proctor, Fred

    2016-01-01

    In order to maximize assets, manufacturers should use real-time knowledge garnered from ongoing and continuous collection and evaluation of factory-floor machine status data. In discrete parts manufacturing, factory machine monitoring has been difficult, due primarily to closed, proprietary automation equipment that make integration difficult. Recently, there has been a push in applying the data acquisition concepts of MTConnect to the real-time acquisition of machine status data. MTConnect is an open, free specification aimed at overcoming the "Islands of Automation" dilemma on the shop floor. With automated asset analysis, manufacturers can improve production to become lean, efficient, and effective. The focus of this paper will be on the deployment of MTConnect to collect real-time machine status to automate asset management. In addition, we will leverage the ISO 22400 standard, which defines an asset and quantifies asset performance metrics. In conjunction with these goals, the deployment of MTConnect in a large aerospace manufacturing facility will be studied with emphasis on asset management and understanding the impact of machine Overall Equipment Effectiveness (OEE) on manufacturing.

  4. AUTOMATING ASSET KNOWLEDGE WITH MTCONNECT

    Science.gov (United States)

    Venkatesh, Sid; Ly, Sidney; Manning, Martin; Michaloski, John; Proctor, Fred

    2017-01-01

    In order to maximize assets, manufacturers should use real-time knowledge garnered from ongoing and continuous collection and evaluation of factory-floor machine status data. In discrete parts manufacturing, factory machine monitoring has been difficult, due primarily to closed, proprietary automation equipment that make integration difficult. Recently, there has been a push in applying the data acquisition concepts of MTConnect to the real-time acquisition of machine status data. MTConnect is an open, free specification aimed at overcoming the “Islands of Automation” dilemma on the shop floor. With automated asset analysis, manufacturers can improve production to become lean, efficient, and effective. The focus of this paper will be on the deployment of MTConnect to collect real-time machine status to automate asset management. In addition, we will leverage the ISO 22400 standard, which defines an asset and quantifies asset performance metrics. In conjunction with these goals, the deployment of MTConnect in a large aerospace manufacturing facility will be studied with emphasis on asset management and understanding the impact of machine Overall Equipment Effectiveness (OEE) on manufacturing. PMID:28691121

  5. 12 CFR 347.210 - Asset maintenance.

    Science.gov (United States)

    2010-01-01

    ... state or federal examination; (6) Any intangible asset; (7) Any other asset not considered bankable by... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Asset maintenance. 347.210 Section 347.210... INTERNATIONAL BANKING Foreign Banks § 347.210 Asset maintenance. (a) An insured branch of a foreign bank shall...

  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. These...

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

    International Nuclear Information System (INIS)

    Shoemaker, P.; Cislo, D.

    2006-01-01

    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, reactor vessels

  8. Measuring relational and intrapersonal empowerment: testing instrument validity in a former soviet country with a secular muslim culture.

    Science.gov (United States)

    Cheryomukhin, Alexander; Peterson, N Andrew

    2014-06-01

    Research and evaluation studies measuring the construct of empowerment within international community development and human rights initiatives are rare due to a lack of validated measures appropriate for the cultural context. This study represents an initial effort to develop and test the Brief Azerbaijani Empowerment Scale (BAES), an instrument designed to assess relational and intrapersonal components of psychological empowerment among adult community residents (n = 350) in Azerbaijan, a former Soviet country with a predominantly Muslim culture. Exploratory factor analysis was used to examine the underlying dimensionality of the BAES, and path analysis was used to examine relationships between subscales of the BAES and a set of conceptually relevant variables (i.e., alienation, sense of community, and involvement in community organizations). Findings supported the reliability and validity of the BAES, which may be useful to future efforts to develop more comprehensive measures of intrapersonal and relational empowerment. Implications for future research and practice are discussed.

  9. The relation between intrapersonal and interpersonal staff behaviour towards clients with ID and challenging behaviour: a validation study of the Staff-Client Interactive Behaviour Inventory

    NARCIS (Netherlands)

    Willems, A.P.A.M; Embregts, P.J.C.M.; Stams, G.J.J.M.; Moonen, X.M.H.

    2010-01-01

    Background: Interpersonal staff behaviour is one of the instigating factors associated with challenging behaviour in clients with intellectual disabilities (ID). There are several studies focusing on the influence of intrapersonal staff characteristics - such as beliefs, attributions and emotional

  10. Correlates of socio-economic inequalities in women's television viewing: a study of intrapersonal, social and environmental mediators

    Directory of Open Access Journals (Sweden)

    Teychenne Megan

    2012-01-01

    Full Text Available Abstract Introduction Socio-economically disadvantaged women are at a greater risk of spending excess time engaged in television viewing, a behavior linked to several adverse health outcomes. However, the factors which explain socio-economic differences in television viewing are unknown. This study aimed to investigate the contribution of intrapersonal, social and environmental factors to mediating socio-economic (educational inequalities in women's television viewing. Methods Cross-sectional data were provided by 1,554 women (aged 18-65 who participated in the 'Socio-economic Status and Activity in Women study' of 2004. Based on an ecological framework, women self-reported their socio-economic position (highest education level, television viewing, as well as a number of potential intrapersonal (enjoyment of television viewing, preference for leisure-time sedentary behavior, depression, stress, weight status, social (social participation, interpersonal trust, social cohesion, social support for physical activity from friends and from family and physical activity environmental factors (safety, aesthetics, distance to places of interest, and distance to physical activity facilities. Results Multiple mediating analyses showed that two intrapersonal factors (enjoyment of television viewing and weight status and two social factors (social cohesion and social support from friends for physical activity partly explained the educational inequalities in women's television viewing. No physical activity environmental factors mediated educational variations in television viewing. Conclusions Acknowledging the cross-sectional nature of this study, these findings suggest that health promotion interventions aimed at reducing educational inequalities in television viewing should focus on intrapersonal and social strategies, particularly providing enjoyable alternatives to television viewing, weight-loss/management information, increasing social cohesion in the

  11. Cultural, social and intrapersonal factors associated with clusters of co-occurring health-related behaviours among adolescents.

    Science.gov (United States)

    Klein Velderman, Mariska; Dusseldorp, Elise; van Nieuwenhuijzen, Maroesjka; Junger, Marianne; Paulussen, Theo G W M; Reijneveld, Sijmen A

    2015-02-01

    Adverse health-related behaviours (HRBs) have been shown to co-occur in adolescents. Evidence lacks on factors associated with these co-occurring HRBs. The Theory of Triadic Influence (TTI) offers a route to categorize these determinants according to type (social, cultural and intrapersonal) and distance in the causal pathway (ultimate or distal). Our aims were to identify cultural, social and intrapersonal factors associated with co-occurring HRBs and to assess the relative importance of ultimate and distal factors for each cluster of co-occurring HRBs. Respondents concerned a random sample of 898 adolescents aged 12-18 years, stratified by age, sex and educational level of head of household. Data were collected via face-to-face computer-assisted interviewing and internet questionnaires. Analyses were performed for young (12-15 years) and late (16-18 years) adolescents regarding two and three clusters of HRB, respectively. For each cluster of HRBs (e.g. smoking, delinquency), associated factors were found. These accounted for 27 to 57% of the total variance per cluster. Factors came in particular from the intrapersonal stream of the TTI at the ultimate level and the social stream at the distal level. Associations were strongest for parenting practices, risk behaviours of friends and parents and self-control. Results of this study confirm that it is possible to identify a selection of cultural, social and intrapersonal factors associated with co-occurring HRBs among adolescents. © The Author 2014. Published by Oxford University Press on behalf of the European Public Health Association. All rights reserved.

  12. DYNAMIC AND STRUCTURAL ANALYSIS OF TANGIBLE ASSETS

    OpenAIRE

    ECOBICI MIHAELA LOREDANA

    2016-01-01

    Any company’s economic activity uses material resources in order to achieve the business objective. These consist of two categories of assets: fixed assets, especially the tangible and current assets and their efficient use and operation are some of the most important conditions for the smooth running of the production of a company. Tangible assets constitute the basic assets that any company can use over a period of 1 year and more and contribute to the production of goods, execu...

  13. ISO 55000: Creating an asset management system.

    Science.gov (United States)

    Bradley, Chris; Main, Kevin

    2015-02-01

    In the October 2014 issue of HEJ, Keith Hamer, group vice-president, Asset Management & Engineering at Sodexo, and marketing director at Asset Wisdom, Kevin Main, argued that the new ISO 55000 standards present facilities managers with an opportunity to create 'a joined-up, whole lifecycle approach' to managing and delivering value from assets. In this article, Kevin Main and Chris Bradley, who runs various asset management projects, examine the process of creating an asset management system.

  14. Social versus Intrapersonal ToM: Social ToM Is a Cognitive Strength for Low- and Middle-SES Children

    Science.gov (United States)

    Lucariello, Joan M.; Durand, Tina M.; Yarnell, Lisa

    2007-01-01

    Metarepresentational theory of mind (ToM) was studied in middle- and low-SES five- and six-year-olds. Two aspects of ToM were distinguished. Reasoning about one's own mental states (Intrapersonal ToM) was assessed in the intrapersonal ToM task condition and reasoning about others' mental states (Social ToM) was assessed in the social ToM task…

  15. Intrapersonal, interpersonal, and contextual risk factors for overprovision of partner support in marriage.

    Science.gov (United States)

    Brock, Rebecca L; Lawrence, Erika

    2014-02-01

    Recent research indicates that receiving too much support from one's spouse (i.e., overprovision of support) is actually more detrimental to marriage than not receiving enough support. The principal goal of the present study was to develop a novel framework for explaining the pathways through which couples experience overprovision of support in their marriages. Intrapersonal factors (anxious and avoidant attachment), interpersonal factors (conflict management and emotional intimacy), and contextual factors (stress originating outside of the marriage) were assessed during the transition into marriage as potential risk factors for experiencing higher levels of support overprovision during the first 5 years of marriage in a sample of 103 couples using growth curve analytic techniques. To the extent that (a) husbands were higher in avoidant attachment, (b) husbands reported greater chronic role strain, and (c) couples had lower levels of emotional intimacy, support overprovision was greater for both husbands and wives. In addition, emotional intimacy (lower levels) was a partial pathway through which husband avoidant attachment contributed to support overprovision. Finally, factors placing couples at risk for support overprovision in their marriages appear to be distinct from those increasing the risk for support underprovision. The potential for results to inform contemporary marital theories and marital preparation programs is discussed.

  16. Interpersonal, intrapersonal, extrapersonal? Qualitatively investigating coordinative couplings between rowers in Olympic sculling.

    Science.gov (United States)

    Millar, Sarah-Kate; Oldham, Anthony R H; Renshaw, Ian

    2013-07-01

    Coordinative couplings are commonly classified as interpersonal and intrapersonal. Interpersonal coordination is normally thought of as between organisms but a subset can also be considered where the co-actors movements are coupled to an environmental rhythm. This can be termed extrapersonal coordination. This study explores how coordination is achieved in a situation that demands that at least one actor makes use of extrapersonal sources. In this case multi-seat rowing, where one actor cannot see the other one behind them. A qualitative approach using experiential knowledge from expert rowers (N=9) and coaches (N=4) was used to examine how interpersonal coordination was achieved and maintained in 2 person rowing boats. It was reported that where possible, both rowers coordinated their movements by coupling with an invariant provided by the boat. This invariant is underpinned by perception of water flow past the boat; which is in turn used to determine changes in acceleration - 'rowing with the boat.' Bow seat also identified the rower in front and stroke seat identified the looming of the stern as viable alternative sources for coupling.

  17. Interpersonal and intrapersonal variance of exponent of power function observed in grip strength task.

    Science.gov (United States)

    Kokubun, M; Okuzumi, H; Koike, T; Haishi, K; Suzuki, H

    2001-08-01

    For grip strength there is a power function with an exponent of 1.7 between the subjective magnitude and the actual force exerted by a subject, but large variabilities among and within individuals were found. We focused on these variabilities and investigated the relationship between them by conducting a ratio production procedure requiring trials of maximum effort and half of maximum effort. For 30 adults we conducted four measurement trials, two on the same day, and the remaining two trials on a day or two later. The mean value of the exponent, the standard deviation, and the coefficient of variation of the four trials for each subject were calculated. The mean value of the exponent of the power function for all subjects was 1.6. This value approximated the value of 1.7 reported by Stevens and Mack. The values ranged from .50 to 5.39. The correlation between subjects' mean exponent value and standard deviation was .90, and the correlation between the mean value of the exponent and the coefficient of variation was .50. There was a close relationship between interpersonal and intrapersonal variance.

  18. Systemic violence against Syrian refugee women and the myth of effective intrapersonal interventions.

    Science.gov (United States)

    Yasmine, Rola; Moughalian, Catherine

    2016-05-01

    Since the uprising in Syria in March 2011, over 4.3 million Syrians have fled to neighboring countries. Over a million have sought refuge in Lebanon, constituting almost a quarter of the Lebanese population and becoming the largest refugee population per capita in the world. With inequitable health coverage being a longstanding problem in Lebanon, Syrian refugee women's health, and specifically their sexual and reproductive health, is disproportionately affected. An increase in gender-based violence and early marriage, a lack of access to emergency obstetric care, limited access to contraception, forced cesarean sections, and high cost of healthcare services, all contribute to poor sexual and reproductive health. In this commentary, we conceptualize violence against Syrian refugee women using the ecological model, exploring the intersections of discrimination based on ethnicity, gender, and socioeconomic status, while critiquing interventions that focus solely on the intrapersonal level and ignore the role of microsystemic, exosystemic, and macrosystemic factors of negative influence. These social determinants of health supersede the individual realm of health behavior, and hinder women in taking decisions about their sexual and reproductive health. Copyright © 2016 Elsevier Inc. All rights reserved.

  19. A cross-lagged path analysis of five intrapersonal determinants of smoking cessation.

    Science.gov (United States)

    Castro, Yessenia; Cano, Miguel Ángel; Businelle, Michael S; Correa-Fernández, Virmarie; Heppner, Whitney L; Mazas, Carlos A; Wetter, David W

    2014-04-01

    Prominent theories of drug use underscore the importance of considering the inter-relationships (e.g., reciprocal relations, indirect effects) of determinants of drug use behavior. In the area of smoking, few studies have examined multiple determinants of cessation in this way, and in prospective analyses. The current study is an examination of the prospective cross-lagged relationships among five intrapersonal determinants of cessation. Data from a longitudinal cohort study on racial differences in the process of smoking cessation were used to examine reciprocal relations among abstinence motivation, abstinence self-efficacy, positive affect, negative affect, and craving. Each of these five measures assessed on the quit day were regressed onto the same measures assessed 1-2 weeks pre-quit. The relationships of these variables at quit day with 1-week post-quit abstinence from smoking were also examined. When the five variables were examined simultaneously in a cross-lagged path analysis, motivation and self-efficacy, and self-efficacy and positive affect showed cross-lagged relations. Only self-efficacy on the quit day uniquely predicted 1-week post quit abstinence. There were significant indirect effects of motivation and positive affect on cessation via self-efficacy. The current study reaffirms the importance of motivation and self-efficacy in smoking cessation, and suggests that positive affect may play a role in smoking cessation. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

  20. The Role of Intra-personal and Inter-personal Factors in Fear of Childbirth: A Preliminary Study.

    Science.gov (United States)

    Hamama-Raz, Yaira; Sommerfeld, Eliane; Ken-Dror, Daniel; Lacher, Rina; Ben-Ezra, Menachem

    2017-06-01

    Childbirth is a major life event, but for some women, the fear of childbirth goes beyond trepidation towards full-blown anxiety and panic, known as fear of childbirth (FOC) or tokophobia. In the present study the authors investigated and compared the intrapersonal and interpersonal factors that might be associated with FOC among women who previously gave birth (parous) and women who did not. A cross sectional survey was conducted among 529 women (parous women (n = 365) and women who had never given birth (n = 173). All participants completed self-report measures using an online survey system. The questionnaires assessed intrapersonal factors including attitudes toward pregnancy and birth, body image, self-esteem and life satisfaction as well as interpersonal factors namely relationship satisfaction. Multiple regression analyses revealed that among parous women age and attitudes toward pregnancy and birth, especially those that relate to body image and delivery were significantly associated with FOC. Among women who had never given birth, only attitudes toward pregnancy and birth, especially those that relate to body image, importance of pregnancy and delivery, and preference of caesarean section (CS), were significantly associated with FOC. In both groups, satisfaction with spousal relationship was not found to be associated with FOC. The results indicate that regarding FOC, intra-personal factors are more dominant than inter-personal factors. When assessing this medico-psychological fear, cognitive aspects should also be addressed.

  1. ASSET guidelines. Revised 1991 Edition

    International Nuclear Information System (INIS)

    1991-12-01

    The present publication is an updated version of the IAEA Assessment of Safety Significant Events Team (ASSET) Guidelines, IAEA-TECDOC-573, published in 1990. Sections 5 and 6 include revised definitions and investigation guidelines for identification of both direct and root causes. These revisions were recommended by a Consultants Meeting held in Vienna on 3-7 December 1990. This guidance is not intended to infringe an expert's prerogative to investigate additional items. Its main purpose is to provide a basic structure and ensure consistency in the assessments. Use of the ASSET guidelines should also facilitate comparison between the observations made in different nuclear power plants and harmonize the reporting of generic ASSET results. The guidelines should always be used with a critical attitude and a view to possible improvements

  2. The asset management business model

    International Nuclear Information System (INIS)

    Crowson, M.

    2002-01-01

    This presentation describes the 4 transformation stages of the electric power industry as being vertical unbundling as seen in Europe and Asia, horizontal unbundling as seen in Canada and the United States, industry convergence as seen in Australia and New Zealand, and strategic consolidation as seen in the United Kingdom. The rationale for horizontal unbundling is described with reference to the asset owner, the asset manager and the utility service provider. The presentation includes several viewgraphs depicting the following: the asset management model; the path to success which was built upon a decade of experience; number of stock items from 1991 to 2001; substation capacity utilization from 1997 to 2001; O and M costs per customer from 1990 to 2000; reliability improvements from 1994 to 2000; the design, operation and maintenance of 13 investment pools; transition strategies for total transformation; and, regionally adjusted wage rates. 11 figs

  3. ASSETS STRUCTURE AT CREDIT UNIONS

    Directory of Open Access Journals (Sweden)

    Tiplea Augustin

    2011-12-01

    Full Text Available Balance is a static tool for assessing the entity's position, profit and loss on one hand and cash flow statement on the other hand. These are dynamic situations on one hand showing the effectiveness or ineffectiveness of the total consumption of resources ( profit and loss and on the other hand entity's business viability (by cash flows. As reflection of financial position, the balance, established at the end of the reporting period (called a financial year, describes separately items of assets, liabilities and equity of the company. Assets are resources controlled by the enterprise as a result of past events and from which is expected to generate future economic benefits for the enterprise. The economic benefits correspond to a production potential, a possibility for conversion into cash or a reduction in output capacity of funds (cost reduction that an asset contributes, directly or indirectly to a company-specific cash flow.

  4. 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.

  5. 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...

  6. Asset Growth, Asset Distribution and Changes in Multidimensional ...

    African Journals Online (AJOL)

    ... less effective if such growth took place mainly among the non-poor. Thus, an optimal mix of policies that would encourage asset acquisition, as well as its spatial distribution would be more effective in terms of poverty reduction. Keywords: Growth, redistribution, fuzzy set theory, Shapley-value decomposition, Cameroon ...

  7. Comprehensive transportation asset management : making a business case and prioritizing assets for inclusion in formal asset management programs.

    Science.gov (United States)

    2011-12-01

    Several agencies are applying asset management principles as a business tool and paradigm to help them define goals and prioritize agency resources in decision making. Previously, transportation asset management (TAM) has focused more on big ticke...

  8. 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...

  9. Strategic Asset Seeking by EMNEs

    DEFF Research Database (Denmark)

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

    2014-01-01

    Purpose: The chapter provides an economic explanation and perspectivation of strategic asset seeking of multinational enterprises from emerging economies (EMNEs) as a prominent feature of today’s global economy. Approach: The authors apply and extend the “springboard perspective.” This perspective...

  10. 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...

  11. 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)

  12. Asset tracking in harsh environments

    International Nuclear Information System (INIS)

    O'Neal, E.S.

    2009-01-01

    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)

  13. 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...

  14. Life Assets in Teenage Pregnancy

    Directory of Open Access Journals (Sweden)

    Thatsanee Soontrapirom

    2017-05-01

    Full Text Available Background: Teenage pregnancy is an evolving global public health problem. Level of life assets could predict behaviors and take effect to less sexual risk behaviors in teenagers. Objective: To compare life assets between pregnant and non-pregnant teenagers and to evaluate the relationship between basic factors and teenage pregnancy. Methods: A total of 172 female teenagers aged 12-19 years were included. The control group was matched with the case group by age with mean age of 17.07 years old. The case group consisted of 86 pregnant teenagers who attended the Teenage Antenatal Care Unit at Siriraj Hospital. The control group consisted of 86 teenagers who were not pregnant and who had never been pregnant. The research instruments were general information and life assets inventory questionnaires developed by Suriyadeo Tripathi with Cronbach’s Alpha coefficient at 0.890. Results: Mean life assets scores were significantly higher in the control group than in the case group (T-test analysis: Mean = 94.70/87.65, SD = 17.45/22.68, p-value =.024, respectively. The control group scored more favorably than the case group on 16 items. In addition, the case group could not meet the minimum assessment criteria on 21 items, which indicated their status as an at risk group. A total of 12 factors were found to be statistically significantly associated with teenage pregnancy. Conclusion: Overall life assets were significantly higher among teenagers who had not experienced pregnancy. The risk factors included level of education, GPA, family income, mothers or family members of teenagers having experience of teenage pregnancy, main guardians, father education, mother occupation, parental relationship, family warmth and smoking were found to be significantly associated with risk of teenage pregnancy in this study. These results will help to facilitate preventive interventions and the development of policies and guidelines to control and perhaps reverse current

  15. Eksperimentasi Model Pembelajaran Kooperatif Tipe Nht (Numbered Heads Together) Dengan Assesment for Learning (Afl) Pada Materi Himpunan Ditinjau Dari Kecerdasan Intrapersonal Siswa Sekolah Menengah Pertama Se-kabupaten Tulungagung

    OpenAIRE

    ‘Aini, Addin Zuhrotul; Mardiyana, Mardiyana; Sari Saputro, Dewi Retno

    2016-01-01

    The aims of this study were to investigate: (1) among the model of NHT, NHT with AfL and classical model, which learning model can give better mathematics learning achievement. (2) which student's have better mathematics learning achievement, those with high, medium, or low intrapersonal intelligence. (3) viewed from learning models, which student's have better mathematics learning achievement those with high, medium or low intrapersonal intelligence. (4) viewed from intrapersonal intelligenc...

  16. Current approaches to assessing intangible assets

    OpenAIRE

    Урусова, Зінаїда Петрівна

    2013-01-01

    The article analyzes methods of assessing intangible assets in Ukraine as well as in accordance with International Financial Reporting Standards. Contemporary approaches to assessing intangible assets have been researched.

  17. Asset management inventory and data collection.

    Science.gov (United States)

    2009-10-01

    An efficient and accurate inventory of a state highway agencys assets, along with the means to assess the condition : of those assets and model their performance, is critical to enabling an agency to make informed investment decisions : in a Trans...

  18. 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.

  19. Asset Management Guidebook for Safety and Operations

    Science.gov (United States)

    2012-09-01

    A primary product of this research was the Asset Management Guidebook that TxDOT division and district : personnel can use to help them define, develop, and implement asset management across all levels : particularly as it relates to establishing ...

  20. Impairment testing of assets according to IFRS

    OpenAIRE

    Procházka, Michal

    2014-01-01

    The main object of this thesis is to show measurement of assets and its changes under International Financial Reporting Standards with closer focus on impairment testing according to IAS 36 - Impairment of Assets. The first part of the thesis introduces definition of assets and possible measurement bases used at first time recognition and reporting date. The main part deals with impairment testing of individual assets and cash-generating units. There is described when the impairment testing m...

  1. CONTRADICTORY ASPECTS ASSESSMENT ON INTANGIBLE ASSETS

    OpenAIRE

    Ecaterina Necşulescu

    2011-01-01

    In Romania, the evaluation of intangible assets is rarely used due to extremely poor casuistry. From a sample of 100 companies we analyzed, only 4.5% revealed the existence of intangible assets worth less than 3% of total assets and none of the companies has not reviewed the assets. In crisis conditions, the study concludes that companies value decreases (bad will), and while economic growth increases the value of companies (good will). An effective leadership in the crisis assessment may be ...

  2. Assets and Educational Achievement: Theory and Evidence

    Science.gov (United States)

    Elliott, William; Sherraden, Michael

    2013-01-01

    This special issue of Economics of Education Review explores the role of savings and asset holding in post-secondary educational achievement. Most college success research has focused on income rather than assets as a predictor, and most college financing policy has focused on tuition support and educational debt, rather than asset accumulation.…

  3. 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

  4. 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

  5. 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 Activities...

  6. 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…

  7. Approaches of Improving University Assets Management Efficiency

    Science.gov (United States)

    Wang, Jingliang

    2015-01-01

    University assets management, as an important content of modern university management, is generally confronted with the issue of low efficiency. Currently, to address the problems exposed in university assets management and take appropriate modification measures is an urgent issue in front of Chinese university assets management sectors. In this…

  8. Applying Statement 34's Capital Asset Requirements.

    Science.gov (United States)

    Finden, Randal

    2001-01-01

    Discusses common issues and offers recommendations related to revisions in Governmental Accounting Standards Board Statement 34 wherein the financial reporting of the general fixed-assets account group is eliminated and instead a school district's general capital assets are reported and depreciated on the new statement of net assets and statement…

  9. Experience with the ASSET service in Slovakia

    International Nuclear Information System (INIS)

    Misak, J.

    1996-01-01

    The experience with the ASSET service in Slovakia is described, including the following: ASSET follow-up mission to Bohunice Unit 1-2 NPP; IAEA peer review of the national Incident Reporting System in the Slovak Republic; ASSET seminar on prevention of incidents, Bratislava, January 8-12, 1996

  10. Strengthening primary health care through primary care and public health collaboration: the influence of intrapersonal and interpersonal factors.

    Science.gov (United States)

    Valaitis, Ruta K; O'Mara, Linda; Wong, Sabrina T; MacDonald, Marjorie; Murray, Nancy; Martin-Misener, Ruth; Meagher-Stewart, Donna

    2018-04-12

    AimThe aim of this paper is to examine Canadian key informants' perceptions of intrapersonal (within an individual) and interpersonal (among individuals) factors that influence successful primary care and public health collaboration. Primary health care systems can be strengthened by building stronger collaborations between primary care and public health. Although there is literature that explores interpersonal factors that can influence successful inter-organizational collaborations, a few of them have specifically explored primary care and public health collaboration. Furthermore, no papers were found that considered factors at the intrapersonal level. This paper aims to explore these gaps in a Canadian context. This interpretative descriptive study involved key informants (service providers, managers, directors, and policy makers) who participated in one h telephone interviews to explore their perceptions of influences on successful primary care and public health collaboration. Transcripts were analyzed using NVivo 9.FindingsA total of 74 participants [from the provinces of British Columbia (n=20); Ontario (n=19); Nova Scotia (n=21), and representatives from other provinces or national organizations (n=14)] participated. Five interpersonal factors were found that influenced public health and primary care collaborations including: (1) trusting and inclusive relationships; (2) shared values, beliefs and attitudes; (3) role clarity; (4) effective communication; and (5) decision processes. There were two influencing factors found at the intrapersonal level: (1) personal qualities, skills and knowledge; and (2) personal values, beliefs, and attitudes. A few differences were found across the three core provinces involved. There were several complex interactions identified among all inter and intra personal influencing factors: One key factor - effective communication - interacted with all of them. Results support and extend our understanding of what influences

  11. Intrapersonal Achievement Goals and Underlying Reasons among Long Distance Runners: Their Relation with Race Experience, Self-Talk, and Running Time

    Directory of Open Access Journals (Sweden)

    Jochen Delrue

    2016-07-01

    Full Text Available In a sample of long distance runners, we examined the role of type of intrapersonal achievement goals (i.e., approach versus avoidance and type of underlying reasons (i.e., autonomous and controlled, assessed prior to the race, as predictors of both pre-race (e.g., race appraisals and post-race (e.g., flow experience outcomes. Of 221 (62.4% males runners, 111 reported pursuing an intrapersonal-approach goal (i.e., doing better than before as their dominant or preferred achievement goal for the race, while 86 prioritized intrapersonal-avoidance goals (i.e., avoiding to perform worse than before. Regression and path analyses showed that the type of achievement goals predicted none of the outcomes except for running time, with approach goals predicting better performance when compared to avoidance goals. Path analyses revealed that autonomous reasons underlying intrapersonal goal pursuit related positively to pre-race challenge appraisals, performance and, via need satisfaction, to flow experience. Interestingly, controlled reasons positively related to pre-race threat appraisals and positively predicted both positive and negative self-talk, with both yielding opposing relations with flow. These findings complement past research on the intersection between the Achievement Goal Approach and Self-Determination Theory and highlight the value of studying the reasons underlying intrapersonal achievement goals.

  12. Capital structure and the redeployability of tangible assets

    NARCIS (Netherlands)

    Campello, M.; Giambona, E.

    2011-01-01

    We characterize the relation between corporate asset structure and capital structure by exploitingvariation in the salability of tangible assets. Theory suggests that tangibility increases borrowingcapacity because it allows creditors to more easily repossess a firm’s assets. Tangible assets,

  13. Capital structure and the redeployability of tangible assets

    NARCIS (Netherlands)

    Campello, M.; Giambona, E.

    2010-01-01

    We characterize the relation between corporate asset structure and capital structure by exploiting variation in the salability of tangible assets. Theory suggests that tangibility increases borrowing capacity because it allows creditors to more easily repossess a firm's assets. Tangible assets,

  14. Essence of assets and their circulation in the enterprise

    OpenAIRE

    Safonova N.; Blazhevich O.

    2017-01-01

    The article examines the essence of the company’s assets, concretized the concept of non-current and current assets. The scheme of the circuit the company's assets, given the comparative characteristic of non-current and current assets.

  15. 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.

  16. Brand Loyalty- a Valuable Asset

    OpenAIRE

    Petruºcã Claudia-Ioana; Brunello Adrian

    2011-01-01

    Brand loyalty represents a significant factor which leads to the development of business competitiveness and also it is one of the most frequently implemented marketing initiatives by the practitioners. The question of how loyalty develops has been subject to an abundance of research, leading to an expansive body of literature on loyalty determinants. This article focuses on brand loyalty as an important company asset. Defining the concept and typology of brand loyalty supports practitioners ...

  17. 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 trigger...... 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....

  18. Asset Return Dynamics and Learning

    OpenAIRE

    William A. Branch; George W. Evans

    2010-01-01

    This article advocates a theory of expectation formation that incorporates many of the central motivations of behavioral finance theory while retaining much of the discipline of the rational expectations approach. We provide a framework in which agents, in an asset pricing model, underparameterize their forecasting model in a spirit similar to Hong, Stein, and Yu (2007) and Barberis, Shleifer, and Vishny (1998), except that the parameters of the forecasting model and the choice of predictor a...

  19. Ecodevelopmental and Intrapersonal Moderators of a Family Based Preventive Intervention for Hispanic Youth: A Latent Profile Analysis

    Science.gov (United States)

    Prado, Guillermo; Huang, Shi; Cordova, David; Malcolm, Shandey; Estrada, Yannine; Cano, Nicole; Maldonado-Molina, Mildred; Bacio, Guadalupe; Rosen, Alexa; Pantin, Hilda; Brown, C. Hendricks

    2012-01-01

    Hispanic adolescents are disproportionately affected by externalizing disorders, substance use and HIV infection. Despite these health inequities, few interventions have been found to be efficacious for this population, and even fewer studies have examined whether the effects of such interventions vary as a function of ecodevelopmental and intrapersonal risk subgroups. The aim of this study was to determine whether and to what extent the effects of Familias Unidas, an evidence-based preventive intervention, vary by ecodevelopmental and intrapersonal risk subgroups. Data from 213 Hispanic adolescents (mean age = 13.8, SD = 0.76) who were enrolled in a randomized clinical trial evaluating the relative efficacy of Familias Unidas on externalizing disorders, substance use, and unprotected sexual behavior were analyzed. The results showed that Familias Unidas was efficacious over time, in terms of both externalizing disorders and substance use, for Hispanic youth with high family ecodevelopmental risk (e.g., poor parent-adolescent communication), but not with youth with moderate ecodevelopmental or low ecodevelopmental risk. The results suggest that classifying adolescents based on their family ecodevelopmental risk may be an especially effective strategy for examining moderators of family-based preventive interventions such as Familias Unidas. Moreover, these results suggest that Familias Unidas should potentially be targeted towards youth with high family ecodevelopmental risk. The utility of the methods presented in this article to other prevention scientists, including genetic, neurobiological and environmental scientists, is discussed. PMID:23408280

  20. Parents report intrapersonal, interpersonal, and environmental barriers to supporting healthy eating and physical activity among their preschoolers.

    Science.gov (United States)

    Dwyer, John; Needham, Lisa; Simpson, Janis Randall; Heeney, Elizabeth Shaver

    2008-04-01

    There is an increasing trend in childhood obesity in Canada and many preschool children are overweight or obese. The objective of this study was to explore parents' experiences and challenges in supporting healthy eating and physical activity among their preschool children. A qualitative descriptive study involving 5 focus groups was conducted. A convenience sample of 39 parents from 3 childcare centres in Hamilton, Ontario, participated. Parents were English speaking and had a child aged 2-5 years attending the childcare centre for at least 3 months. The research team read transcripts of the audio-taped sessions and used a constant comparison approach to develop themes, which involved coding comments by continually referring to previously coded comments for comparison. The social ecological model was used to organize the themes into 3 higher-level categories: (i) intrapersonal (individual): preschoolers' preferences and health; (ii) interpersonal (interactions): parents' and others' different views and practices, influence of the childcare centre, parents' lack of time, and family structure; and (iii) physical environment: accessibility of healthy foods, preschoolers with special needs, media influence, weather, lack of safety, and inaccessible resources. Parents perceived that there are various intrapersonal, interpersonal, and environmental barriers to supporting healthy eating and physical activity among their children. Program planners and health professionals can consider these barriers when developing interventions to promote healthy bodyweights among preschoolers.

  1. Implementation of ASSET concept in India

    International Nuclear Information System (INIS)

    Koley, J.

    1997-01-01

    The paper presents a retrospective assessment of the use of ASSET methodology in India since the first ASSET seminary organized by IAEA in collaboration with the Atomic Energy Regulatory Board, India (AERB) in May, 1994. The first ASSET seminar was organized to initiate the spread of idea among operating and research organizations and regulatory body personnel. The participants were carefully chosen from various fields and with different levels of experiences to generate teams with sufficiently wide spectrum of knowledge base. AERB took initiative in leading by example and formed ASSET teams to carry out the first ASSET reviews in India. These teams at the instance of AERB carried out ASSET review of three Safety Related Events, two at Nuclear Power Plants and one at Research Reactor. This paper describes the outcome of these ASSET studies and subsequent implementation of the recommendations. The initiative taken by the regulatory body has led to formation of ASSET teams by the utilities to carry out ASSET study on their own. The results of these studies are yet to be assessed by the regulatory body. The result of the ASSET experience reveals the fact that it has further potential in improving the safety performance and safety culture and brining in fresh enthusiasm among safety professionals of Indian Nuclear Utilities

  2. Methodological aspects of network assets accounting

    Directory of Open Access Journals (Sweden)

    Yuhimenko-Nazaruk I.A.

    2017-08-01

    Full Text Available The necessity of using innovative tools of processing and representation of information about network assets is substantiated. The suggestions for displaying network assets in accounts are presented. The main reasons for the need to display the network assets in the financial statements of all members of the network structure (the economic essence of network assets as the object of accounting; the non-additional model for the formation of the value of network assets; the internetworking mechanism for the formation of the value of network assets are identified. The stages of accounting valuation of network assets are allocated and substantiated. The analytical table for estimating the value of network assets and additional network capital in accounting is developed. The order of additional network capital reflection in accounting is developed. The method of revaluation of network assets in accounting in the broad sense is revealed. The order of accounting of network assets with increasing or decreasing the number of participants in the network structure is determined.

  3. Renewable energies: the Spanish assets

    International Nuclear Information System (INIS)

    Petit-Pez, Ch.; Molenat, G.

    2009-01-01

    Even though Spain is far away from the Kyoto protocol objectives, this country possesses numerous assets in terms of renewable energies. This report presents overviews of the present situation and of innovation and research activities in the different fields of renewable energies: wind energy, solar energy (thermal, thermoelectric and photovoltaic), hydraulic energy (dams, tide and wave energy), biomass (wood, bio-fuels, biogas). Along with these presentations, the authors propose tables and graphs of quantitative data concerning these different energy productions, at the national as well as at the regional level, with comparison with data for other European countries

  4. Nuclear asset management. Slide notes

    International Nuclear Information System (INIS)

    Puglia, W.; Bailey, H.; Kubinova, J.

    2004-01-01

    Nuclear asset management is defined as the process for making resource allocation and risk management decisions at all levels of nuclear generation business to maximize value/profitability for all stakeholders while maintaining plant safety. In the presentation, the NAM concept is explained, financial benefits achieved in US industry over the past 12 years are outlined, Data Systems and Solutions (DS and S) is presented as a joint venture between Rolls-Royce and SAIC, and NAM benefits in nuclear industry from DS and S client experience are demonstrated. (P.A.)

  5. 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...

  6. Complex profitability analysis of fixed tangible assets

    OpenAIRE

    Mackevičius, J.; Subačienė, R.; Senkus, K.

    2012-01-01

    Analysis is the main tool for evaluation of an enterprise state and for decision making process according to the results of analysis. The article presents analysis of the level of fixed assets profitability; evaluation of factors, which influence the profit-ability of fixed tangible assets; analysis of relationship between profitability and other ratios. Authors of the article propose com-plex profitability analysis of fixed tangible assets approach, which would enable managers to use more ef...

  7. Macroeconomic Influences on Optimal Asset Allocation

    OpenAIRE

    Flavin, Thomas; Wickens, Michael R.

    2002-01-01

    We develop a tactical asset allocation strategy that incorporates the effects of macroeconomic variables. The joint distribution of financial asset returns and the macroeconomic variables is modelled using a VAR with a multivariate GARCH (M-GARCH) error structure. As a result, the portfolio frontier is time varying and subject to contagion from the macroeconomic variable. Optimal asset allocation requires that this be taken into account. We illustrate how to do this using three ri...

  8. Managing corporate assets to maximize value

    International Nuclear Information System (INIS)

    Rubin, L.

    1992-01-01

    As the utility industry environment becomes more complex, pressures grow for managers to make more effective use of all their assets - including fuel, equipment, and personnel. Improving the management of assets leads to the delivery of greater value to ratepayers, stockholders, and society. EPRI is sponsoring a broad research program to help utilities effectively apply the tools needed in these changing business conditions, especially the latest in cost and quality management and asset management techniques

  9. Intangible assets and firm-level productivity

    OpenAIRE

    Crass, Dirk; Peters, Bettina

    2014-01-01

    Firms invest huge amounts into intangible assets. This paper explores to which extent different kinds of intangible assets are conducive to firm-level produc- tivity. Our study contributes to the literature by simultaneously comparing productivity effects of innovative capital, human capital, branding capital and organizational capital and testing whether complementarity or substitutabil- ity exists between different intangible assets. Using panel data for the period 2006-20...

  10. Recording environmental assets in the national accounts

    OpenAIRE

    Carl Obst; Michael Vardon

    2014-01-01

    Accounting information is a core element of economic decision-making at both national and corporate levels. It is widely accepted that much economic activity is dependent upon natural capital and natural resources—generically termed environmental assets in an accounting context. Environmental assets are under threat of depletion and degradation from economic activity. Consequently, the incorporation of information on environmental assets into standard accounting frameworks is an essential ele...

  11. Application of Securitization of Leasing Assets

    OpenAIRE

    Igor Viktorovich Linev

    2014-01-01

    Securitization of leasing assets was widely adopted abroad within the last decades. Securitization of leasing assets usually is meant as process of formation of a portfolio based on future leasing payments of one and (or) more leasing company and sale of securities to investors for the subsequent refinancing of leasing operations. These securities can be bonds, actions or bills. Thus the asset leased, acts as providing these papers. Nomenclature of property includes office, medical (first of ...

  12. 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...

  13. Improvement to Biological Assets Valuation Documentation

    OpenAIRE

    Evgeniya Popko

    2013-01-01

    The article deals with the improvement concerning the documentation on the valuation of an agricultural enterprise's biological assets. The objective of the paper is to substantiate the need for the new forms of primary documents for valuation of biological assets at fair value. Based on existing specialized forms of primary documents for long-term and current biological assets accounting it has been found that they do not fully meet the farmers requirements. To eliminate the deficit of the a...

  14. Intrapersonal and community factors associated with prostate cancer screening among African-American males in the US

    Directory of Open Access Journals (Sweden)

    Dickey SL

    2016-09-01

    Full Text Available Sabrina L Dickey,1 Eileen Cormier,1 James Whyte IV,1 Penny A Ralston2 1College of Nursing, 2Center on Better Health and Life for Underserved Populations, Florida State University, Tallahassee, FL, USA Purpose: The purpose of this research was to examine intrapersonal and community factors associated with prostate cancer screening (PCS among African-American (AA males of ≥40 years from a nationally representative data set in the US. The theory of planned behavior was utilized as the theoretical framework. Patients and methods: A cross-sectional secondary analysis employed data from the National Health and Nutrition Examination Survey in the US. The sample consisted of 377 AA males. The primary outcome variables were two PCS tests, the digital rectal exam (DRE and the prostate-specific antigen test. Logistic regression models were developed to test for associations between the PCS tests and the factors of interest. Results: The factors of age, education, and access to a health care facility were associated with AA males receiving the DRE. The age group of 40–49 years was least likely to receive the DRE when compared to the age group of ≥70 years. Similarly AA males without a college degree were also least likely to receive the DRE when compared to AA males with a college degree. AA males with access to health care were more likely than those without access to receive the DRE. Age <70 years along with church attendance was associated with AA males receiving the prostate-specific antigen test. Conclusion: Differences were present for significant associations among intrapersonal and community variables and the two PCS exams. A culturally sensitive approach is necessary for understanding factors associated with PCS among AA males, which is central to designing and appropriately targeting public health interventions to decrease the health disparity of prostate cancer among this high-risk population. Keywords: prostate cancer screening

  15. Optimal Asset Allocation under Quadratic Loss Aversion

    OpenAIRE

    Fortin, Ines; Hlouskova, Jaroslava

    2012-01-01

    Abstract: We study the asset allocation of a quadratic loss-averse (QLA) investor and derive conditions under which the QLA problem is equivalent to the mean-variance (MV) and conditional value-at-risk (CVaR) problems. Then we solve analytically thetwo-asset problem of the QLA investor for a risk-free and a risky asset. We find that the optimal QLA investment in the risky asset is finite, strictly positive and is minimal with respect to the reference point for a value strictly larger than the...

  16. 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 ...

  17. Do intrapersonal factors mediate the association of social support with physical activity in young women living in socioeconomically disadvantaged neighbourhoods? : A longitudinal mediation analysis

    NARCIS (Netherlands)

    Middelweerd, A.; te Velde, S.J.; Abbott, G.; Timperio, A.; Brug, J.; Ball, K.

    2017-01-01

    Background Levels of physical activity (PA) decrease when transitioning from adolescence into young adulthood. Evidence suggests that social support and intrapersonal factors (self-efficacy, outcome expectations, PA enjoyment) are associated with PA. The aim of the present study was to explore

  18. ASSET FIXITY, ASSET SPECIFICITY AND REGIONAL ECONOMIC CHANGE: HYPOTHESIS AND IMPLICATIONS

    OpenAIRE

    Ward, William A.; Hite, James C.

    1999-01-01

    That asset specificity and asset fixity are impediments to economic adjustment is well understood in the literatures of industrial organization and agricultural economics. In this paper, we show that spatial factors can plausible be expected to be arguments in functions that define asset fixity and specificity and, hence, asset fixity may be systematically related to space. The implications with regard to differences across space in rates of adjustment to market signals suggest that the short...

  19. Association of gender norms, relationship and intrapersonal variables, and acculturation with sexual communication among young adult Latinos.

    Science.gov (United States)

    Alvarez, Carmen; Villarruel, Antonia

    2015-04-01

    Sexual communication is an important strategy in promoting safer sex behavior, but few investigators have explored sexual communication among young adult Latinos. In this cross-sectional study, we examined the role of traditional gender norms, relationship factors (relationship characteristics and relationship power), intrapersonal factors (attitudes and subjective norms), and acculturation as statistical predictors of three different types of sexual communication (sexual health, pleasure discussions, and physical sexual communication) in Latino women and men. The sample was 220 Latinos (111 women and 109 men) ages 18-30 years who were sexually active in heterosexual relationships. In multiple regression, after controlling for relationship power, intrapersonal factors, and acculturation, traditional gender norms did not predict sexual communication for either women or men. For both women and men, pleasure-focused communication (pleasure discussions and physical sexual communication) increased with acculturation. For women, the strongest predictor of all types of sexual communication was their attitudes toward sexual communication. Greater relationship power and lower acculturation were associated with women's sexual health communication. For men, no variables explained sexual health communication or physical sexual communication, and acculturation and attitude toward pleasure discussions predicted pleasure communication. Women who believed they had power in their relationships and had positive attitudes toward pleasure discussions and a high level of acculturation reported more physical sexual communication. Findings suggest the importance of relationship power, attitudes, and acculturation in young adult Latinos' sexual communication. Sexual risk prevention strategies among young adult Latinos should include encouraging sexual communication by supporting positive attitudes toward pleasure-focused communication. © 2015 Wiley Periodicals, Inc. © 2015 Wiley

  20. 76 FR 78594 - Reporting of Specified Foreign Financial Assets

    Science.gov (United States)

    2011-12-19

    ... Reporting of Specified Foreign Financial Assets AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... foreign financial assets and the value of those assets is more than the applicable reporting threshold... hold specified foreign financial assets generally will be excepted from reporting such assets under...

  1. 26 CFR 1.168(i)-1 - General asset accounts.

    Science.gov (United States)

    2010-04-01

    ..., the adjustments to the general asset account described in paragraph (e)(3)(iii)(C)(2) through (4) of... taxpayer must remove the relinquished asset from the general asset account and make the adjustments to the... the general asset account as of that day and must make the adjustments to the general asset account...

  2. 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.

  3. ASSET experience at Paks NPP

    International Nuclear Information System (INIS)

    Szabo, I.

    1997-01-01

    At Paks NPP special attention has been paid to international reviews since the very beginning of operation. Several international teams visited Paks in order to provide independent assessment of plant performance, conditions and safety. Paks NPP Management has the further intention to invite international reviews regularly (yearly) in the future as well. The experience gained during these reviews helped to establish a unified process of preparation for the reviews, performing them and handling the results. The Safety Department is in charge of organization of the whole process. All these reviews have their specific features and they are focused on different areas. The ASSET reviews provides the assessment of plant performance and safety through the analysis of safety significant events, which have occurred at the nuclear power plant. This approach makes this review specific and different from the other ones

  4. Future Assets, Student Talent (FAST)

    Science.gov (United States)

    1992-01-01

    Future Assets, Student Talent (FAST) motivates and prepares talented students with disabilities to further their education and achieve High Tech and professional employment. The FAST program is managed by local professionals, business, and industry leaders; it is modeled after High School High Tech project TAKE CHARGE started in Los Angeles in 1983. Through cooperative efforts of Alabama Department of Education, Vocational Rehabilitation, Adult and Children Services, and the President's Committee on Employment of People with Disabilities, north central Alabama was chosen as the second site for a High School High Tech project. In 1986 local business, industry, education, government agencies, and rehabilitation representatives started FAST. The program objectives and goals, results and accomplishments, and survey results are included.

  5. QUANTITATIVE INDICATORS OF THE SECURITIZATION OF ASSETS

    Directory of Open Access Journals (Sweden)

    Denis VOSTRICOV

    2018-02-01

    Full Text Available Securitization is instrumental in return on capital increment through the withdrawal from the balance oflending activities being accompanied by off-balance incomes flow from fees, which are less capital-intensive. Thepurpose of this paper is to analyze the quantitative indicators characterizing the securitization of assets. For draftingthis article, the method of analysis, synthesis method, logic and dialectic method, normative method, the study ofstatistical sampling and time series of expert evaluations (Standard and Poor’s, personal observations, andmonographic studies have been used. The main difference between the securitization of assets from traditional waysof financing is related to the achievement of a plenty of secondary goals in attracting financial resources, whichcan play a significant role in choosing to favour the securitization of assets or other types of financing. Inparticular, it gives a possibility to write off the assets from the balance sheet along with the relevant obligationsunder the securities, to expand the range of potential investors accompanied by the reducing of credit risk, interestrate and liquidity risk, as well as to improve the management quality of assets, liabilities and risks. All of thesesecondary effects are achieved by the isolation of selected assets from the total credit risk of the enterprise, raisingits funds, which forms the pivotal actuality and significance of asset securitization. The article containsdemonstrations of quantitative and qualitative indicators characterizing the securitization of assets.

  6. Fiscal adjustments and asset price movements

    OpenAIRE

    Athanasios Tagkalakis

    2009-01-01

    This paper examines the links between asset price movements and fiscal adjustments. Our findings suggest that a pick up in asset prices increases the probability of initiating a fiscal adjustment, but it does not necessarily lead to a sustainable correction of fiscal imbalances. However, higher real equity prices increase the probability of success.

  7. Proceedings: 2001 Nuclear Asset Management Workshop

    International Nuclear Information System (INIS)

    2002-01-01

    The fourth annual EPRI Nuclear Asset Management Workshop helped decision makers at all levels of nuclear enterprises to keep informed about developing nuclear asset management (NAM) processes, methods, and tools. The goal is to operate nuclear plants with enhanced profitability, while maintaining safety

  8. Asset management methodology in NPP Cofrentes

    International Nuclear Information System (INIS)

    Galbally, D.; Feijo, J. P.; Sierra, M.

    2011-01-01

    The Cofrentes asset management plan is articulated around the tool SIGAN (computer management system of nuclear assets), this tool allows you to structure in an objective and documented the investment plan aimed at modernization and management of the plant life, achieving a consensus among the parties involved in terms of planning development and implementation.

  9. 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.

  10. Gaining Insight into an Organization's Fixed Assets.

    Science.gov (United States)

    Hardy, Elisabet

    2003-01-01

    Discusses issues related to school district implementation of June 2001 Government Accounting Standards Board (GASB) Statement 34 designed to change how schools report fixed assets. Includes planning for GASB implementation, conducting fixed-asset inventories, and making time for GASB reporting. (PKP)

  11. DYNAMIC AND STRUCTURAL ANALYSIS OF TANGIBLE ASSETS

    Directory of Open Access Journals (Sweden)

    ECOBICI MIHAELA LOREDANA

    2016-12-01

    Full Text Available Any company’s economic activity uses material resources in order to achieve the business objective. These consist of two categories of assets: fixed assets, especially the tangible and current assets and their efficient use and operation are some of the most important conditions for the smooth running of the production of a company. Tangible assets constitute the basic assets that any company can use over a period of 1 year and more and contribute to the production of goods, execution of works and provision of services, or they may be used for administrative purposes. Research and conslusions concerning this issue have resulted in the premises of a successful production activity of the company, in which the role, the importance and the effectiveness of the use of fixed assets will always constitute the basis for a obtaining satisfactory performance. The purpose of this article is the approach and illustration of the use of fixed assets, taking into consideration the following aspects: the structural and the dynamic analysis, as well as the analysis of the influence of the components of fixed assets.

  12. AN ECOSYSTEM PERSPECTIVE ON ASSET MANAGEMENT INFORMATION

    Directory of Open Access Journals (Sweden)

    Lasse METSO

    2017-07-01

    Full Text Available Big Data and Internet of Things will increase the amount of data on asset management exceedingly. Data sharing with an increased number of partners in the area of asset management is important when developing business opportunities and new ecosystems. An asset management ecosystem is a complex set of relationships between parties taking part in asset management actions. In this paper, the current barriers and benefits of data sharing are identified based on the results of an interview study. The main benefits are transparency, access to data and reuse of data. New services can be created by taking advantage of data sharing. The main barriers to sharing data are an unclear view of the data sharing process and difficulties to recognize the benefits of data sharing. For overcoming the barriers in data sharing, this paper applies the ecosystem perspective on asset management information. The approach is explained by using the Swedish railway industry as an example.

  13. An Ecosystem Perspective On Asset Management Information

    Science.gov (United States)

    Metso, Lasse; Kans, Mirka

    2017-09-01

    Big Data and Internet of Things will increase the amount of data on asset management exceedingly. Data sharing with an increased number of partners in the area of asset management is important when developing business opportunities and new ecosystems. An asset management ecosystem is a complex set of relationships between parties taking part in asset management actions. In this paper, the current barriers and benefits of data sharing are identified based on the results of an interview study. The main benefits are transparency, access to data and reuse of data. New services can be created by taking advantage of data sharing. The main barriers to sharing data are an unclear view of the data sharing process and difficulties to recognize the benefits of data sharing. For overcoming the barriers in data sharing, this paper applies the ecosystem perspective on asset management information. The approach is explained by using the Swedish railway industry as an example.

  14. USING RF TECHNOLOGY FOR PROTECTED ASSET TRACKING

    International Nuclear Information System (INIS)

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

    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

  15. Development of transportation asset management decision support tools : final report.

    Science.gov (United States)

    2017-08-09

    This study developed a web-based prototype decision support platform to demonstrate the benefits of transportation asset management in monitoring asset performance, supporting asset funding decisions, planning budget tradeoffs, and optimizing resourc...

  16. When asset management and organizations meet: accounting for employee experiences

    NARCIS (Netherlands)

    Schraven, Daan; Hartmann, Andreas; Dewulf, Geert P.M.R.

    2015-01-01

    For some time, organisations have encountered challenges when implementing asset management, particularly when closing the gap between how the asset management is understood by employees and how they support it in practice. Maturity models, common applied evaluations for implementing asset

  17. Monitoring highway assets using remote sensing technology : research spotlight.

    Science.gov (United States)

    2014-04-01

    Collecting inventory data about roadway assets is a critical part of : MDOTs asset management efforts, which help the department operate, : maintain and upgrade these assets cost-effectively. Federal law requires : that states develop a risk-based...

  18. 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...

  19. Towards Dynamic Criticality-Based Maintenance Strategy for Industrial Assets

    OpenAIRE

    Adams, Joel; Srinivasan, Rengarajan; Parlikad, Ajith Kumar; Diaz, V; Crespo, Marquez A

    2016-01-01

    An asset’s risk is a useful indicator for determining optimal time of repair/replacement for assets in order to yield minimal operational cost of maintenance. For a successful asset management practice, asset-intensive organisations must understand the risk profile associated with their asset portfolio and how this will change over time. Unfortunately, in many risk-based asset management approaches, the only thing that is known to change in the risk profile of the asset is the likelihood (or ...

  20. Accounting valuation development of specific assets

    Directory of Open Access Journals (Sweden)

    I.V. Zhigley

    2017-12-01

    Full Text Available The current issues of accounting estimate development are considered. The necessity of the development of accounting estimate in the context of the non-institutional theory principles based on the selection of a number of reasons is grounded. The reasons for deterioration of accounting reputation as a separate socio-economic institute in the context of developing the methodology for specific assets accounting are discovered. The system of normative regulation of accounting estimate of enterprise non-current assets in the case of diminishing their usefulness is analyzed. The procedure for determining and accounting for the depreciation of assets in accordance with IFRS 36 «Depreciation of Assets» is developed. The features of the joint use of the concept of «value in use» and «fair value» in the accounting system are disclosed. The procedure for determining the value of compensation depending on the degree of specificity of assets is developed. The necessity to clarify the features that indicate the possibility of diminishing the usefulness of specific assets (termination or pre-term termination of the contract for the use of a specific asset is grounded.

  1. Assets optimization at Heavy Water Plants

    International Nuclear Information System (INIS)

    Hiremath, S.C.

    2006-01-01

    In the world where the fittest can only survive, manufacturing and production enterprises are under intense pressure to achieve maximum efficiency in each and every field related to the ultimate production of plant. The winners will be those that use their assets, i.e men, material, machinery and money most effectively. The objective is to optimize the utilization of all plant assets-from entire process lines to individual pressure vessels, piping, process machinery, and vital machine components. Assets of Heavy Water Plants mainly consist of Civil Structures, Equipment and Systems (Mechanical, Electrical) and Resources like Water, Energy and Environment

  2. Managing terminology assets in Electronic Health Records.

    Science.gov (United States)

    Abrams, Kelly; Schneider, Sue; Scichilone, Rita

    2009-01-01

    Electronic Health Record (EHR)systems rely on standard terminologies and classification systems that require both Information Technology (IT) and Information Management (IM) skills. Convergence of perspectives is necessary for effective terminology asset management including evaluation for use, maintenance and intersection with software applications. Multiple terminologies are necessary for patient care communication and data capture within EHRs and other information management tasks. Terminology asset management encompasses workflow and operational context as well as IT specifications and software application run time requirements. This paper identifies the tasks, skills and collaboration of IM and IT approaches for terminology asset management.

  3. Life cycle management of hydro assets

    International Nuclear Information System (INIS)

    Meel, H.W. de

    1998-01-01

    Acres International Ltd. has developed and implemented a risk-based approach to the management of hydro plant assets in a least-cost manner. Recently, the Canadian Energy Association initiated a study to enhance Acres' asset management model to derive practical and efficient programs for rehabilitation of hydroelectric power plants. The study also determined the feasibility of developing suitable failure probability curves for some plant components including woodstave penstocks, steel penstocks and transformers. The study showed that the asset management model is also useful in determining the optimum timing for implementing capital remedial measures. 15 refs., 1 tab., 7 figs

  4. Determinants of investment in fixed assets and in intangible assets for high-tech firms

    Directory of Open Access Journals (Sweden)

    Paulo Maçãs Nunes

    2017-05-01

    Full Text Available Based on a sample of 141 Portuguese high-tech firms for the period 2004-2012 and using GMM system (1998 and LSDVC (2005 dynamic estimators, this paper studies whether the determinants of high-tech firms’ investment in fixed assets are identical to the determinants of their investment in intangible assets. The multiple empirical evidence obtained allows us to conclude that the determinants of their investment in fixed assets are considerably different from those of their investment in intangible assets. Debt is a determinant stimulating investment in fixed assets, with age being a determinant restricting such investment. Size, age, internal finance and GDP are determinants stimulating investment in intangible assets, whereas debt and interest rates restrict such investment. These results let us make important suggestions for the owners/managers of high-tech firms, and also for policy-makers.

  5. 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

  6. [ASSET missions at the Russian NPPs

    International Nuclear Information System (INIS)

    Garnyk, N.

    1996-01-01

    The activities connected with the ASSET missions and seminars which were held at the Russian nuclear power plants with the assistance of the IAEA and which facilitated the enhancement of nuclear safety culture are described

  7. Applying transportation asset management in Connecticut.

    Science.gov (United States)

    2008-12-01

    The study consists primarily of a detailed review of those states that utilize transportation asset management (TAM) systems that may be applicable for Connecticuts consideration, and includes as well the identification of a comprehensive pavement...

  8. A rural transit asset management system

    Science.gov (United States)

    2005-01-01

    This reports the research undertaken to create an interactive, geographic information system based asset management system for the Alabama Department of Transportation to manage vehicles purchased and operated through Section 5310 and 5311 federal gr...

  9. Prolong Your Roof's Performance: Roof Asset Management.

    Science.gov (United States)

    Teitsma, Jerry

    2001-01-01

    Discusses the roof asset management process for maintaining a roof system's integrity and value in a cost-effective manner. Included is a breakdown of roofing surface characteristics for multiply and single ply roofing systems. (GR)

  10. Consolidated asset management for Minnesota local agencies.

    Science.gov (United States)

    2016-06-01

    Transportation agencies are increasingly turning their attention to transportation asset management (TAM), a systematic process for tracking the conditions of physical infrastructure to make better decisions about its maintenance. TAM is mandated by ...

  11. Integrated Data for Improved Asset Management

    Science.gov (United States)

    2016-05-26

    The objective of this research is to demonstrate the potential benefits for agency-wide data integration for VDOT asset management. This objective is achieved through an example application that requires information distributed across multiple databa...

  12. 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.

  13. Crisis Management- Operational Logistics & Asset Visibility Technologies

    National Research Council Canada - National Science Library

    Braunbeck, Richard A; Mastria, Michael F

    2006-01-01

    .... Recent crisis response operations that would have benefited from improved asset visibility include the Indian Ocean tsunami, the Pakistani earthquake, Hurricane Katrina and those related to the Global War on Terror...

  14. Mining Existing Assets for Software Product Lines

    National Research Council Canada - National Science Library

    Bergey, John

    2000-01-01

    Mining of existing assets offers an organization the potential to leverage all, or part, of its cumulative system investments, and thus represents a critical practice area in implementing a software product line...

  15. 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.

  16. Environmental asset management: Risk management systems

    CSIR Research Space (South Africa)

    Naudé, Brian

    2017-07-01

    Full Text Available purposes until the assets are exhausted. This paper addresses elements of environmental crime and the risk management strategies as part of EAP, including risk management system functions. A unique implemented risk management system in the Kruger National...

  17. Integrated Facilities Management and Fixed Asset Accounting.

    Science.gov (United States)

    Golz, W. C., Jr.

    1984-01-01

    A record of a school district's assets--land, buildings, machinery, and equipment--can be a useful management tool that meets accounting requirements and provides appropriate information for budgeting, forecasting, and facilities management. (MLF)

  18. 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

  19. Determinants of investment in fixed assets and in intangible assets for high-tech firms

    OpenAIRE

    Paulo Maçãs Nunes; Zélia Serrasqueiro; António Fernandes de Matos

    2017-01-01

    Based on a sample of 141 Portuguese high-tech firms for the period 2004-2012 and using GMM system (1998) and LSDVC (2005) dynamic estimators, this paper studies whether the determinants of high-tech firms’ investment in fixed assets are identical to the determinants of their investment in intangible assets. The multiple empirical evidence obtained allows us to conclude that the determinants of their investment in fixed assets are considerably different from those of their investment in intang...

  20. THE BUSINESS MODEL AND FINANCIAL ASSETS MEASUREMENT

    OpenAIRE

    NICULA Ileana

    2012-01-01

    The paper work analyses some aspects regarding the implementation of IFRS 9, the relationship between the business model approach and the assets classification and measurement. It does not discuss the cash flows characteristics, another important aspect of assets classification, or the reclassifications. The business model is related to some characteristics of the banks (opaqueness, leverage ratio, compliance to capital, sound liquidity requirements and risk management) and to Special Purpose...

  1. Intangible liabilities: beyond models of intellectual assets

    OpenAIRE

    García Parra, Mercedes; Simó Guzmán, Pep; Sallán Leyes, José María; Mundet Hiern, Joan

    2009-01-01

    Purpose – Most models of intellectual capital measurment equal intellectual capital with intellectual assets. Nevertheless, companies sometimes must incur liabilities to make intellectual assets truly actionable. This fact suggests the existence of intangible liabilities. The aim of this paper is to refine the methods of assessment of intellectual capital by refining and extending the concept of intangible liabilities. Design/methodology/approach – The paper consists of a literature revi...

  2. Bayesian Analysis of Bubbles in Asset Prices

    OpenAIRE

    Andras Fulop; Jun Yu

    2017-01-01

    We develop a new model where the dynamic structure of the asset price, after the fundamental value is removed, is subject to two different regimes. One regime reflects the normal period where the asset price divided by the dividend is assumed to follow a mean-reverting process around a stochastic long run mean. The second regime reflects the bubble period with explosive behavior. Stochastic switches between two regimes and non-constant probabilities of exit from the bubble regime are both all...

  3. Econometric Evaluation of Asset Pricing Models

    OpenAIRE

    Lars Peter Hansen; John Heaton; Erzo Luttmer

    1993-01-01

    In this article we provide econometric tools for the evaluation of intertemporal asset pricing models using specification-error and volatility bounds. We formulate analog estimators of these bounds, give conditions for consistency, and derive the limiting distribution of these estimators. The analysis incorporates market frictions such as short-sale constraints and proportional transactions costs. Among several applications we show how to use the methods to assess specific asset pricing model...

  4. National Asset Management Agency Management of Loans

    OpenAIRE

    Buckley, John

    2012-01-01

    Report of the Comptroller and Auditor General National Asset Management Agency – Management of Loans I have, in accordance with the provisions of Section 9 of the Comptroller and Auditor General (Amendment) Act, 1993, carried out an examination of the arrangements for the management of loans by the National Asset Management Agency. I hereby submit my report on the above examination for presentation to Dáil Éireann pursuant to Section 11 of the said Act. John Buckley Comptroller...

  5. The valuation of health care intangible assets.

    Science.gov (United States)

    Reilly, R F; Rabe, J R

    1997-01-01

    Health care entities (and especially medical practices) are valued for a number of reasons: sale transaction pricing and structuring, merger formation and dissolution, taxation and regulatory compliance, and litigation support and dispute resolution. The identification and quantification of the entity's intangible assets are often the most important aspects of the valuation. This article illustrates the generally accepted methods for valuing health care-related intangible assets.

  6. Building Energy Asset Score for Building Owners

    Energy Technology Data Exchange (ETDEWEB)

    Building Technologies Office

    2015-01-01

    The Building Energy Asset Score is a national standardized tool for evaluating the physical and structural energy efficiency of commercial and multifamily residential buildings. The Asset Score generates a simple energy efficiency rating that enables comparison among buildings, and identifies opportunities for users to invest in energy efficiency upgrades. It is web-based and free to use. This fact sheet discusses the value of the score for building owners.

  7. Building Energy Asset Score for Architects

    Energy Technology Data Exchange (ETDEWEB)

    Building Technologies Office

    2015-01-01

    The Building Energy Asset Score is a national standardized tool for evaluating the physical and structural energy efficiency of commercial and multifamily residential buildings. The Asset Score generates a simple energy efficiency rating that enables comparison among buildings, and identifies opportunities for users to invest in energy efficiency upgrades. It is web-based and free to use. This fact sheet discusses the value of the score for architects.

  8. Historical development of derivatives’ underlying assets

    Directory of Open Access Journals (Sweden)

    Sylvie Riederová

    2011-01-01

    Full Text Available The derivative transactions are able to eliminate the unexpected risk arising from the price volatility of the asset. The need for risk elimination relates to the application of derivatives.This paper is focused on derivatives’ underlying assets themselves. With the plain description, supported by progressive summarization, the authors analysed the relevant theoretical sources, dealt with derivatives, their underlying assets and their development in centuries. Starting in the ancient history, 2000 BC, the first non-standard transaction, very close to today’s understanding of derivatives, becomes to be closed between counterparties. During the time, in different kingdoms and emporiums, derivatives started to play a significant role in daily life, helping to reduce the uncertainty of the future. But the real golden era for derivatives started with the so called ‘New derivative markets’ and computer supported trading. They have extended their form from simple tools to most complex structures, without changing their main purpose hedging and risk – reduction.For the main purpose of this paper it is impossible to split the development of derivatives from the very wide extension of underlying assets. The change of these assets was one of the main drivers in derivatives development. Understanding of the dynamic character of these assets helps to understand the world of derivatives.

  9. What accounts for demographic differences in trajectories of adolescent dating violence? An examination of intrapersonal and contextual mediators.

    Science.gov (United States)

    Foshee, Vangie A; Karriker-Jaffe, Katherine J; Reyes, Heathe Luz McNaughton; Ennett, Susan T; Suchindran, Chirayath; Bauman, Karl E; Benefield, Thad S

    2008-06-01

    To identify intrapersonal and contextual factors that mediate associations between demographic variables (minority status, socioeconomic status, family structure, gender, and neighborhood disadvantage) and trajectories of moderate and severe physical dating violence perpetration from ages 13-19 years. Multi-wave data from 959 adolescents were analyzed using formal mediation analysis in a multilevel analytical framework. Gender and neighborhood disadvantage were not associated with trajectories of dating violence, and therefore mediation was not examined for those variables. At all ages, minority adolescents reported perpetrating significantly more moderate and severe physical dating violence than non-minority adolescents. Destructive communication skills, acceptance of dating abuse, gender stereotyping, and exposure to family violence significantly mediated those associations. Parental education was significantly negatively associated with moderate physical dating violence. Acceptance of dating abuse, gender stereotyping, and exposure to family violence significantly mediated that association. At all ages, adolescents from single-parent households perpetrated significantly more severe physical dating violence than adolescents from two-parent households, but no variables mediated that association. Each of the identified mediating variables is amenable to change through interventions targeted at high-risk subgroups of adolescents identified by these demographic characteristics.

  10. 34 CFR 682.420 - Federal nonliquid assets.

    Science.gov (United States)

    2010-07-01

    ... (other than an intangible or intellectual property asset or a tangible asset of nominal value), the... 34 Education 3 2010-07-01 2010-07-01 false Federal nonliquid assets. 682.420 Section 682.420... Federal Family Education Loan Programs by a Guaranty Agency § 682.420 Federal nonliquid assets. (a...

  11. 12 CFR 9.13 - Custody of fiduciary assets.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Custody of fiduciary assets. 9.13 Section 9.13... NATIONAL BANKS Regulations § 9.13 Custody of fiduciary assets. (a) Control of fiduciary assets. A national bank shall place assets of fiduciary accounts in the joint custody or control of not fewer than two of...

  12. 24 CFR 990.290 - Compliance with asset management requirements.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Compliance with asset management... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.290 Compliance with asset management requirements. (a) A PHA is considered in compliance with asset management requirements...

  13. Information Mirages and Financial Contagion in Asset Market Experiment

    NARCIS (Netherlands)

    Noussair, C.N.; Xu, Yilong

    2014-01-01

    We study financial contagion in an experimental market. There are two assets and an exogenous shock reduces the value of one of the two assets. Whether and how the other asset is affected depends on the correlation between the underlying values of the two assets. In some trials, the correlational

  14. 47 CFR 36.162 - Intangible assets-Account 2690.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Intangible assets-Account 2690. 36.162 Section... Amortizable Assets § 36.162 Intangible assets—Account 2690. (a) Intangible Assets, Account 2690 includes the..., Account 2001, excluding the Intangible Assets, Account 2690. Telecommunications Plant—Other ...

  15. FINANCING OF FIXED ASSETS AS OBJECT OF STATISTICAL RESEARCH

    Directory of Open Access Journals (Sweden)

    Dmitry V. Dianov

    2014-01-01

    Full Text Available Statistical analysis of fixed assets as the most valuable component of national wealth is relevant not only to solve traditional problems associated with the assessment of the availability, structure and dynamics of economic assets. Fixed assets have various kinds of valuation, none of which is adequate without appropriate statistical confirmation. In particular, it concerns the investment value of fixed assets.

  16. FINANCING OF FIXED ASSETS AS OBJECT OF STATISTICAL RESEARCH

    OpenAIRE

    Dmitry V. Dianov; Nikolay V. Gaifulin

    2014-01-01

    Statistical analysis of fixed assets as the most valuable component of national wealth is relevant not only to solve traditional problems associated with the assessment of the availability, structure and dynamics of economic assets. Fixed assets have various kinds of valuation, none of which is adequate without appropriate statistical confirmation. In particular, it concerns the investment value of fixed assets.

  17. 12 CFR 701.36 - FCU ownership of fixed assets.

    Science.gov (United States)

    2010-01-01

    ... ORGANIZATION AND OPERATION OF FEDERAL CREDIT UNIONS § 701.36 FCU ownership of fixed assets. (a) Investment in... investment. The request must also indicate the approximate aggregate amount of fixed assets, as a percentage... of fixed assets only if the aggregate all of such future investments in fixed assets does not exceed...

  18. Non-negotiable assets accounting and analysis of their status

    OpenAIRE

    BESSONOVA S.I.

    2015-01-01

    In the article studied were the status of fixed assets in Ukraine. The problems of fixed assets, their modernization, repairs and depreciation. Recommendations were given with the objective of clarification of the classification of fixed assets, detailed accounting, control and analysis of non-current assets, as well as the results of the use of innovative products.

  19. Tangible fixed assets from the perspective of Czech accounting standards

    OpenAIRE

    Dolejší, Lukáš

    2010-01-01

    The thesis is focused on accounting of tangible fixed assets from the perspective of Czech accounting standards. The aim is to describe accounting for acquisition, usage and disposal of tangible fixed assets. The thesis also analyzes different kinds of tangible fixed assets valuation and depreciation. Theoretical knowledge is applied to accounting of tangible fixed assets by Bohemia Asfalt, Ltd.

  20. 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.

  1. EVALUATION METHODS USED FOR TANGIBLE ASSETS BY ECONOMIC ENTITIES

    OpenAIRE

    Csongor CSŐSZ; Partenie DUMBRAVĂ

    2014-01-01

    At many entities the net asset value is influenced by the evaluation methods applied for tangible assets, because the value of intangible assets and financial assets is small in most cases. The objective of this paper is to analyze the differences between the procedures / methods of evaluation applied by micro and small entities and medium and large entities for tangible assets in Romania and Hungary. Furthermore, we analyze the differences between the procedures / methods of evaluation appli...

  2. 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...

  3. Substantiation of the Essence of Intangible Assets in Accounting

    OpenAIRE

    Beskosta Halyna M.

    2013-01-01

    Economic subjects in Ukraine started to use intangible assets in their financial and economic activity more often, but still less than in other countries of the world. One of the reasons is a difficulty in understanding the essence of an intangible asset as an object of accounting. The goal of the article is to identify the essence of intangible assets for accounting in accordance with regulatory documents on accounting of intangible assets. The article justifies essence of intangible assets,...

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

    NARCIS (Netherlands)

    Ruitenburg, Richard Jacob; Braaksma, Anne Johannes Jan; van Dongen, Leonardus Adriana Maria

    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

  5. Using Ecological Asset Mapping to Investigate Pre-Service Teachers' Cultural Assets

    Science.gov (United States)

    Borrero, Noah; Yeh, Christine

    2016-01-01

    We examined the impact of a pedagogical strategy, ecological asset mapping, on 19 pre-service teachers' self-exploration, development of respect for others, and critical examination of social injustice. Data were analyzed from participants' ecological asset maps and essays describing the experience of completing and sharing the maps. The analysis…

  6. 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

  7. Operational management of offshore energy assets

    Science.gov (United States)

    Kolios, A. J.; Martinez Luengo, M.

    2016-02-01

    Energy assets and especially those deployed offshore are subject to a variety of harsh operational and environmental conditions which lead to deterioration of their performance and structural capacity over time. The aim of reduction of CAPEX in new installations shifts focus to operational management to monitor and assess performance of critical assets ensuring their fitness for service throughout their service life and also to provide appropriate and effective information towards requalification or other end of life scenarios, optimizing the OPEX. Over the last decades, the offshore oil & gas industry has developed and applied various approaches in operational management of assets through Structural Health and Condition Monitoring (SHM/CM) systems which can be, at a certain level, transferable to offshore renewable installations. This paper aims to highlight the key differences between offshore oil & gas and renewable energy assets from a structural integrity and reliability perspective, provide a comprehensive overview of different approaches that are available and applicable, and distinguish the benefits of such systems in the efficient operation of offshore energy assets.

  8. Defining ecosystem assets for natural capital accounting

    Science.gov (United States)

    Hein, Lars; Bagstad, Kenneth J.; 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.

  9. 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.

  10. 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. PMID:27828969

  11. Kursk ASSET brings praise for plant operators

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

    An Assessment of Safety Significant Events Team (ASSET) from the International Atomic Energy Agency (IAEA) visited Kursk on 19-31 July 1992 - the first time such a group had been to a RBMK reactor site. Kursk is a four unit station and the IAEA Team was able to consider safety significant events over its 45 reactor-year history. all four units have good operating records, with lifetime load factors of 70-80%. The ASSET's aim was to consider the plants current safety provisions for prevention of accidents and incidents. ASSET recommendations may cover the design and operability of the plant, personnel or operating procedures. At Kursk the Team found that ''highly qualified plant management and a very dedicated and knowledgeable operating staff'' was a major asset. They found a sound maintenance programme although some aspects of the facility appeared neglected. This was attributed to Russian industrial priorities that focused on functionality rather than appearance. it was in the test and maintenance personnel that the ASSET mission found the safety culture weakest. Some of their recommendations are reported in this article. (Author)

  12. Validity and reliability of scales on intrapersonal, interpersonal and environmental factors associated with physical activity in Brazilian secondary students

    Directory of Open Access Journals (Sweden)

    Valter Cordeiro Barbosa Filho

    2016-05-01

    Full Text Available DOI: http://dx.doi.org/10.5007/1980-0037.2016v18n2p207   This study aimed to examine the validity and reliability of scales of intrapersonal, interpersonal, and environmental factors associated with physical activity (PA in secondary students. Two cross-sectional studies were conducted with students in 7th to 9th grades form secondary schools in order to test the validity, internal consistency (n = 1,178, 51.4% were boys, and test–retest reproducibility (n = 194, 56.2% were boys of the instrument. Factors associated with PA (attitude, self-efficacy, social support of friends, parents and the school’s teachers, as well as the perceived neighborhood environment and perceived school environment were measured. The confirmatory factor analysis and Spearman correlation between the scales and the weekly time spent in moderateto-vigorous PA (measured by questionnaire were applied to test the construct validity. For reliability, the Cronbach’s α (internal consistency, composite reliability (CR and intraclass correlation coefficient (ICC for test–retest reproducibility were applied. The confirmatory factorial analysis showed five one-dimensional and two two-dimensional (self-efficacy and perceived environment scales, with factor loadings ranging from 0.46 to 0.85. Significant and positive correlations between almost all scale scores and moderateto-vigorous PA (p<0.05 were found. The Cronbach’s α and CR were greater than 0.70 in almost all scales (except perceived school environment, α and CR of 0.61 and the ICC ranged from 0.62 (parental social support to 0.70 (self-efficacy. In conclusion, the scales showed acceptable validity and reliability and can be used for measuring of PA correlates in elementary students.

  13. Interpersonal and intrapersonal emotional processes in individuals treated for alcohol use disorder and non-addicted healthy individuals.

    Science.gov (United States)

    Kopera, Maciej; Trucco, Elisa M; Jakubczyk, Andrzej; Suszek, Hubert; Michalska, Aneta; Majewska, Aleksandra; Szejko, Natalia; Łoczewska, Agata; Krasowska, Aleksandra; Klimkiewicz, Anna; Brower, Kirk J; Zucker, Robert A; Wojnar, Marcin

    2018-04-01

    Prior work largely confirms the presence of various emotional processing deficits among individuals with an alcohol use disorder (AUD); however, their specificity and relevance still warrant investigation. The aim of the current study was to compare selected aspects of emotional processing (i.e., mental state recognition, alexithymia, and emotional intelligence) between individuals treated for an AUD and healthy individuals. The AUD sample consisted of 92 abstinent men with AUD who were participating in an 8-week inpatient abstinence-based treatment program in Warsaw, Poland. The healthy control (HC) group consisted of 86 men recruited from the Medical University of Warsaw and the Nowowiejski Hospital administrative staff. Baseline information about demographics, psychopathological symptoms, and severity of alcohol problems was obtained. Mental states recognition was assessed using the Reading the Mind in the Eyes Test (RMET). Alexithymia was measured with the Toronto Alexithymia Scale (TAS-20). The Schutte Self-Report Emotional Intelligence Test (SSEIT) was used to measure emotional intelligence (EI). After accounting for potentially confounding variables (demographics, severity of depression, anxiety symptoms) in MANCOVA models, patients with AUD presented deficits in identification and description of their own emotional states, as well as lower emotion regulation skills when compared to HCs. No between-group differences were observed in self-reported recognition of other people's emotions, social skills, and a behavioral measure of mental states recognition. Specific rather than general emotion-processing deficits in participants with AUD were identified, suggesting problems with processing of intrapersonal emotional signals. Copyright © 2017 Elsevier Ltd. All rights reserved.

  14. Regret Theory and Equilibrium Asset Prices

    Directory of Open Access Journals (Sweden)

    Jiliang Sheng

    2014-01-01

    Full Text Available Regret theory is a behavioral approach to decision making under uncertainty. In this paper we assume that there are two representative investors in a frictionless market, a representative active investor who selects his optimal portfolio based on regret theory and a representative passive investor who invests only in the benchmark portfolio. In a partial equilibrium setting, the objective of the representative active investor is modeled as minimization of the regret about final wealth relative to the benchmark portfolio. In equilibrium this optimal strategy gives rise to a behavioral asset priciting model. We show that the market beta and the benchmark beta that is related to the investor’s regret are the determinants of equilibrium asset prices. We also extend our model to a market with multibenchmark portfolios. Empirical tests using stock price data from Shanghai Stock Exchange show strong support to the asset pricing model based on regret theory.

  15. INTANGIBLE ASSETS EVALUATION FOR THE KNOWLEDGE MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Wellington Washington Cantelli

    2006-11-01

    Full Text Available In the history of civilizations, knowledge has always been highlighted, mainly because of its close relation with power. In the modern world, where the efficiency in solving problems has become the main component for the success of companies and the knowledge is responsible for putting some companies ahead in competitions, it is necessary to insert them in the management models as well as finding a way to measure them. Measuring the knowledge and other intangible assets, has been discussed among university students and in companies which are more worried about knowledge. There are some controversies about this subject because its high level of subjectivity, when measuring the intangible assets. This article aims to show the main methods to evaluate the intangible assets versus the traditional ones.

  16. 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.

  17. 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...

  18. 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...

  19. Three-dimensional GIS approach for management of assets

    Science.gov (United States)

    Lee, S. Y.; Yee, S. X.; Majid, Z.; Setan, H.

    2014-02-01

    Assets play an important role in human life, especially to an organization. Organizations strive and put more effort to improve its operation and assets management. The development of GIS technology has become a powerful tool in management as it is able to provide a complete inventory for managing assets with location-based information. Spatial information is one of the requirements in decision making in various areas, including asset management in the buildings. This paper describes a 3D GIS approach for management of assets. An asset management system was developed by integrating GIS concept and 3D model assets. The purposes of 3D visualization to manage assets are to facilitate the analysis and understanding in the complex environment. Behind the 3D model of assets is a database to store the asset information. A user-friendly interface was also designed for more easier to operate the application. In the application developed, location of each individual asset can be easily tracked according to the referring spatial information and 3D viewing. The 3D GIS approach described in this paper is certainly would be useful in asset management. Systematic management of assets can be carried out and this will lead to less-time consuming and cost-effective. The results in this paper will show a new approach to improve asset management.

  20. Three-dimensional GIS approach for management of assets

    International Nuclear Information System (INIS)

    Lee, S Y; Yee, S X; Majid, Z; Setan, H

    2014-01-01

    Assets play an important role in human life, especially to an organization. Organizations strive and put more effort to improve its operation and assets management. The development of GIS technology has become a powerful tool in management as it is able to provide a complete inventory for managing assets with location-based information. Spatial information is one of the requirements in decision making in various areas, including asset management in the buildings. This paper describes a 3D GIS approach for management of assets. An asset management system was developed by integrating GIS concept and 3D model assets. The purposes of 3D visualization to manage assets are to facilitate the analysis and understanding in the complex environment. Behind the 3D model of assets is a database to store the asset information. A user-friendly interface was also designed for more easier to operate the application. In the application developed, location of each individual asset can be easily tracked according to the referring spatial information and 3D viewing. The 3D GIS approach described in this paper is certainly would be useful in asset management. Systematic management of assets can be carried out and this will lead to less-time consuming and cost-effective. The results in this paper will show a new approach to improve asset management

  1. 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

  2. System development and asset management under restructuring

    International Nuclear Information System (INIS)

    2007-01-01

    In many developed countries the electricity infrastructure contains ageing assets. Because of the need of a continuing operation and higher load factors on the network, the opportunities for replacement or refurbishment are limited. These must be regarded as an opportunity to review the structure of the system and to consider the design and development required to meet the new requirements, taking advantage of new available technologies: HVDC, FACTS, cables, etc. The symposium examines assets management issues and assesses strategies for overhauling existing systems, taking into account the impact on market operation, on supply security and environment

  3. Does Central Bank Tone Move Asset Prices?

    DEFF Research Database (Denmark)

    Schmeling, Maik; Wagner, Christian

    We explore whether the tone of central bank communication matters for asset prices. Using press conference statements by the ECB, which was the first central bank to establish live press conferences after meetings of its Governing Council, we find that tone changes have a statistically...... fundamentals, these results support the conjecture that central bank tone matters for asset prices through a risk-based channel. Our main findings also apply to U.S. markets, where stock prices and Treasury yields increase when the Fed chair’s tone in the Congressional Testimony becomes more positive....

  4. INTANGIBLE ASSETS – AN OPEN ISSUE

    Directory of Open Access Journals (Sweden)

    Cristina-Ionela Fadur

    2011-12-01

    Full Text Available We live in an ever more competitive, globalized world, in continuous technological evolution. Optimal resource management implies detailed knowledge on the value of intangible assets. In the present article, we aim to analyze the issue of intangible assets from the perspective of the Spanish accounting system, in order to identify the similarities and differences between it and the Romanian accounting system. The purpose of our approach is to complete the stage of knowledge concerning intangible capital – the hidden fortune of the new economy.

  5. Intrapersonal, social-cognitive and physical environmental variables related to context-specific sitting time in adults: a one-year follow-up study.

    Science.gov (United States)

    Busschaert, Cedric; De Bourdeaudhuij, Ilse; Van Cauwenberg, Jelle; Cardon, Greet; De Cocker, Katrien

    2016-02-27

    Investigating associations between socio-ecological variables and context-specific sitting time in adults can support the development of future interventions. The purpose of the present study was to examine the cross-sectional and longitudinal relationships of intrapersonal, social-cognitive and physical environmental variables with context-specific sitting time (i.e. TV-viewing, computer use, motorized transport, and occupational sitting) in adults. In this longitudinal study, data were retrieved from a random sample of Flemish (Belgian) adults. At baseline, 301 adults (age, 43.3 ± 10.6 years) completed a questionnaire on context-specific sitting time and its potential predictors. After a 1-year follow-up period, complete data of 188 adults was available (age, 46.0 ± 10.4 years). Multiple linear regression analyses were performed for both the cross-sectional data at baseline (correlates) and the longitudinal data (predictors). The cross-sectional and longitudinal analyses revealed different relationships between sitting during TV viewing, computer use, motorized transport and occupation. Generally, change in cross-sectional correlates did not cause change in context-specific sitting time in the longitudinal analyses. Social-cognitive correlates/predictors were most frequently identified, followed by intrapersonal correlates/predictors. Attitude, self-efficacy, (social) norm and modelling were found to be the most consistently related social-cognitive correlates/predictors to context-specific sitting time. Limited evidence was available for relationships between physical environmental variables and context-specific sitting time. The cross-sectional correlates differed from the longitudinal predictors of context-specific sitting time, highlighting the need for longitudinal research. The present study also underlined the need for family interventions to minimize context-specific sitting time, as both intrapersonal and social-cognitive variables were

  6. Why are adult women physically active? A systematic review of prospective cohort studies to identify intrapersonal, social environmental and physical environmental determinants.

    Science.gov (United States)

    Prince, S A; Reed, J L; Martinello, N; Adamo, K B; Fodor, J G; Hiremath, S; Kristjansson, E A; Mullen, K A; Nerenberg, K A; Tulloch, H E; Reid, R D

    2016-10-01

    This study aims to systematically review available evidence from prospective cohort studies to identify intrapersonal, social environmental and physical environmental determinants of moderate-to-vigorous intensity physical activity (MVPA) among working-age women. Six databases were searched to identify all prospective cohort studies that reported on intrapersonal (e.g. self-efficacy and socioeconomic status [SES]), social (e.g. crime, area SES and social support) and/or physical (e.g. weather, work and recreation) environmental determinants of MVPA in working-age (mean 18-65 years) women. A qualitative synthesis including harvest plots was completed. CRD42014009750 RESULTS: Searching identified 17,387 potential articles; 97 were used in the analysis. The majority (n = 87 studies) reported on ≥1 intrapersonal determinant. Very few (n = 34) examined factors in the social or physical environments, and none looked at social policy. Positive and consistent influencers included higher self-efficacy (n = 18/23), self-rated health (n = 8/13) and intentions (n = 10/11) and perceived behavioural control (n = 5/7) to be physically active. Having children in the household was negatively related to MVPA (n = 9/15). Physical activity intervention studies should consider a woman's level of self-efficacy and perceived behavioural control to be physically active. Additional studies are needed on the impact of children in the household, having a spouse/partner and using group goal setting. More evidence is needed to evaluate the impact of environmental factors. © 2016 World Obesity.

  7. Intrapersonal, social and physical environmental determinants of moderate-to-vigorous physical activity in working-age women: a systematic review protocol.

    Science.gov (United States)

    Prince, Stephanie A; Reed, Jennifer L; Nerenberg, Kara A; Kristjansson, Elizabeth A; Hiremath, Swapnil; Adamo, Kristi B; Tulloch, Heather E; Mullen, Kerri-Anne; Fodor, J George; Wright, Erica; Reid, Robert D

    2014-11-04

    The majority of North American adult females do not meet current physical activity recommendations (150 min of moderate-to-vigorous intensity physical activity (MVPA) per week accrued in ≥10 min bouts) ultimately placing themselves at increased risk of morbidity and mortality. Working-age females face particular challenges in meeting physical activity recommendations as they have multiple demands, including occupational, family and social demands. To develop effective interventions to increase MVPA among working-age females, it is necessary to identify and understand the strongest modifiable determinants influencing these behaviours. Therefore, the objective of this systematic review is to examine the available evidence to identify intrapersonal, social and environmental determinants of MVPA among working-age females. Six electronic databases will be searched to identify all prospective cohort studies that report on intrapersonal, social and/or environmental determinants of MVPA in working-age females. Grey literature sources including theses, published conference abstracts and websites from relevant organizations will also be included. Articles that report on intrapersonal (e.g. health status, self-efficacy, socio-economic status (SES), stress, depression), social environmental (e.g. crime, safety, area SES, social support, climate and capital, policies), and environmental (e.g. weather, workplace, home, neighbourhood, recreation environment, active transportation) determinants of MVPA in a working-age (mean age 18-65 years) female population will be included. Risk of bias will be assessed within and across all included studies using the Tool to Assess Risk of Bias in Cohort Studies and the Grades of Recommendation, Assessment, Development and Evaluation approach. Harvest plots will be used to synthesize results across all determinants, and meta-analyses will be conducted where possible among studies with sufficient homogeneity. This review will provide a

  8. Shared failure data for strategic asset management

    NARCIS (Netherlands)

    Vreeburg, J.H.G.; Vloerbergh, I.N.; Thienen, van P.; Bont, de R.

    2013-01-01

    Failure data are a valuable source of information on the condition of underground assets. Systematic registration of relevant items on cause, nature and circumstances of each occurring failure is, however, complicated in day-to-day practice. Moreover, in a network of limited size it takes a long

  9. Asset Management: A Maintenance Engineers View

    NARCIS (Netherlands)

    van Dongen, Leonardus Adriana Maria

    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.

  10. 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

  11. 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.

  12. Asset Stripping in a Mature Market Economy

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim; Møller, Ulrik Gorm

    2011-01-01

    Purpose – The purpose of this paper is to document a Danish fraud scheme, in which a large number of limited companies were stripped of their assets leaving them with nothing but tax debt, eventually causing the Danish Tax and Customs Administration to lose large sums. Furthermore, the purpose is...... the social supervisory system of a mature market economy. Originality/value – The paper contributes to the knowledge about asset stripping by documenting and analysing the phenomenon in a mature market economy context.......Purpose – The purpose of this paper is to document a Danish fraud scheme, in which a large number of limited companies were stripped of their assets leaving them with nothing but tax debt, eventually causing the Danish Tax and Customs Administration to lose large sums. Furthermore, the purpose...... is to analyse why the asset-stripping schemes occurred in a mature market economy with a strong corporate governance system and a low level of corruption. Design/methodology/approach – The research is conducted as a longitudinal single case study based on documentary research. Findings – The Danish case...

  13. Knowledge as an Asset and Knowledge Management

    OpenAIRE

    Sevinç Gülseçen

    2014-01-01

    The most valuable resource available to any organization today is its knowledge asset which is stored in processes and information systems, corporate data warehouses, employees’ brains, copyrights and patents. Knowledge management is the process of capturing, distributing, and effectively using this knowledge. The factors affecting Knowledge Management can be listed as follows: organizational culture, knowledge manager, the evolution of knowledge, knowledge polution and technology.

  14. The United Kingdom's School Asset Management Plans.

    Science.gov (United States)

    Jones, Alan

    1999-01-01

    Examines the U.K.'s Asset Management Plans (AMPs) designed to help Local Education Authorities (LEAs) identify and address the most important priorities in their school capital programs, and to help in their longer term planning and management of the school estate. Discusses AMP objectives, the stages of developing an AMP, and how the Department…

  15. New Trends in Facility Asset Management.

    Science.gov (United States)

    Adams, Matt

    2000-01-01

    Explains new, positive trends in facility asset management that encompasses greater acceptance and involvement of facility managers in the financial planning process, greater awareness of the need for maintenance, and facility administrators taking a greater role with business officers. The new climate for alternative renewal financing proposals…

  16. The regulation of asset valuation in Germany

    NARCIS (Netherlands)

    Detzen, D.; Hoffman, S.

    2013-01-01

    This article examines the regulatory history of asset valuation in Germany from the fifteenth century to the implementation of the European Economic Community's Fourth Directive in 1986. Aiming to explain regulatory changes by reference to preceding socio-economic and political developments, we find

  17. 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

  18. 75 FR 23327 - Asset-Backed Securities

    Science.gov (United States)

    2010-05-03

    ... Office (GAO) notes that 75% of subprime loans were packaged into securities in 2006. See U.S. Government... noting that downgrades were even more frequent and severe for CDOs of ABS with subprime mortgage loans as... Asset Classes (i) Automobiles (ii) Equipment (iii) Student Loans (iv) Floorplan Financings (v) Corporate...

  19. NPP Bohunice experience with ASSET services

    International Nuclear Information System (INIS)

    Klimo, J.

    1996-01-01

    The general description of Bohunice NPP ASSET experience history was given at the last annual workshop in 1995. In my short presentation I would like to pay attention to the progress in this area which was achieved at our NPP during the last year. (author)

  20. Asset Building for and by Young People

    Science.gov (United States)

    Beverly, Sondra G.

    2013-01-01

    This article summarizes the four preceding articles on youth and saving, identifies policy and program implications, and suggests directions for future scholarship. It is clear that saving is difficult for many people and throughout the life course. Efforts to help young people accumulate assets might encourage saving by parents, encourage saving…

  1. 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,…

  2. INTANGIBLE ASSETS THROUGH THE COHESION POLICY

    Directory of Open Access Journals (Sweden)

    Popescu (Stingaciu Ana-Maria

    2012-07-01

    Full Text Available INTANGIBLE ASSETS THROUGH THE COHESION POLICY Roth Anne-Marie-Monika West University of Timisoara Faculty of Economics and Business Administration Popescu (Stingaciu Ana-Maria West University of Timisoara Faculty of Economics and Business Administration Intangible assets in general and intellectual capital in particular are important to both society and organizations. It can be a source of competitive advantage for business and stimulate innovation that leads to wealth generation. Technological revolutions, the rise of the knowledge-based economy and the networked society have all led to the same conclusion that intangibles and how they contribute to value creation have to be appreciated so that the appropriate decisions can be made to protect and enhance them. The Cohesion Policy represents the main EU measure to ensure a balanced and sustainable growth in Europe by promoting harmonious development and reducing the regional disparities. The general objective of the paper is to highlight the important role of the Cohesion Policy in the development of intangible assets. The objectives and the instruments of the Cohesion Policy are designed to support programs on regional development, economic change, enhanced competitiveness and territorial cooperation through the European Union, to develop human resources and employability. Keywords: intangible assets, intellectual capital, Cohesion policy, development; JEL Classification: O43, G32, D24, O34

  3. 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.

  4. Community asset mapping for violence prevention

    African Journals Online (AJOL)

    opperwjj

    and Memphis, Tennessee in the USA. Specifically, we describe the similarities and differences across sites regarding community assets linked to safety and peace promotion, with a particular emphasis on tangible and intangible factors relevant to the promotion of safety and peace. The findings reveal a major emphasis on ...

  5. Assets of Nation (Pyramid of Economic Development)

    OpenAIRE

    Ahmed, Ovais; Mashkoor, Aasim

    2015-01-01

    The theory of economic development have designed to explore the assets of nations which explain and analyzed the emphasize on Water crisis, deforestation, land of agriculture for yield and minerals. these are the main resources of improving and generating economic health. we analyzed further significant factors which help to designed the qualitative theory of economic development.

  6. 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

  7. 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......, 1996) and Campbell and Vuolteenaho (2004). The model takes the traditional C-CAPM as its starting point, but substitutes all references to consumption out, as empirical consumption data is assumed to be error ridden. The other strand to be investigated is based on the premise that the C-CAPM is only...... 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...

  8. Research on asset management for safety and operations.

    Science.gov (United States)

    2011-11-01

    The Texas Department of Transportation (TxDOT) is challenged with managing a wide range of : transportation safety and operations assets in order to respond to public and other outside interests. These : assets include, but are not limited to pavemen...

  9. 76 FR 47296 - Transit Asset Management (TAM) Pilot Program Funds

    Science.gov (United States)

    2011-08-04

    ... DEPARTMENT OF TRANSPORTATION Federal Transit Administration Transit Asset Management (TAM) Pilot Program Funds AGENCY: Federal Transit Administration (FTA), DOT. ACTION: Transit Asset Management Pilot... Transit Administration (FTA) announces the selection of projects funded with Research funds and...

  10. 17 CFR 256.174 - Miscellaneous current and accrued assets.

    Science.gov (United States)

    2010-04-01

    ... COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.174 Miscellaneous... nature of each asset included herein. 4. deferred debits ...

  11. Review of asset hierarchy criticality assessment and risk analysis practices.

    Science.gov (United States)

    2014-01-01

    The MTA NYC Transit (NYCT) has begun an enterprise-wide Asset Management Improvement Program (AMIP). In : 2012, NYCT developed an executive-level concept of operations that defined a new asset management : framework following a systems engineering ap...

  12. Signal systems asset management state-of-the-practice review

    Science.gov (United States)

    2004-04-01

    The purpose of this project is to obtain a better understanding of operations-level asset management by examining the specific case of signal systems. Key products will include: a synthesis of existing signal systems asset management practices; a gen...

  13. Enterprise human assets valuation with a special focuse on human assets valuation of a knowledge enterprise

    OpenAIRE

    Filipová, Iveta

    2012-01-01

    The dissertation focuses on the valuation of human assets for the purpose of business valuation. The introduction section contains, among others, search of knowledge about the human capital valuation including an identification of "empty spaces" in the business valuation theory in connection with the valuation of human assets. The main aim of the dissertation is the theoretical and experimental development of selected "empty spaces" which were divided into two levels - direct (separate) valua...

  14. Implementing SFAS No 121: Accounting for Impaired Assets.

    Science.gov (United States)

    Luecke, R W; Meeting, D T; Stotzer, W G

    1996-10-01

    In March 1995, FASB issued Statement of Financial Accounting Standards (SFAS) No. 121: "Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed Of." It establishes accounting standards for assets whose carrying costs have been overstated due to a variety of circumstances that have reduced the value of the assets. Healthcare financial managers should fully understand the statement's implications for their organizations.

  15. A Methodology for Highway Asset Valuation in Indiana

    OpenAIRE

    Dojutrek, Michelle S.; Makwana, Parth A.; Labi, Samuel

    2012-01-01

    The Government Accounting Standards Board (GASB) requires transportation agencies to report the values of their tangible assets. The shortcomings of traditional valuation methods include the implicit monolithic assumption of asset structures and the parochial range of value-related asset attributes considered in the evaluation process. Thus, this research developed enhanced methods and concepts for valuation. The elemental decomposition and multi-criteria (EDMC) method uses asset component co...

  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. National and International Methods of Fixed Assets Depreciation

    OpenAIRE

    Silvia Samara Ph. D student

    2010-01-01

    Depreciation is an extremely debated subject in the assets accounting area. Numerous articles were written on the subject and very different accounting solutions have been chosen from one country to another. Depreciation reflects best, the rate of consumption of economic benefits attached to the asset, knowing that, mainly, by using it, the asset is consumed. Thus, it is considered that depreciation reflects the consumption of future economic benefits attached to an asset, as consequence of i...

  18. THE PROBLEMS OF FIXED ASSETS CLASSIFICATION FOR ACCOUNTING

    OpenAIRE

    Kafka, Sophiia

    2017-01-01

    This article provides a critical analysis of research in accounting of fixed assets; the basic issues of fixed assets accounting that have been developed by the Ukrainian scientists during 1999-2016 have been determined. It is established that the problems of non-current assets taxation and their classification are the most noteworthy. In the dissertations the issues of fixed assets classification are of exclusively particular branch nature, so its improvement is important. The purpose of th...

  19. Tangible fixed assets in Czech accounting regulation and International standards

    OpenAIRE

    Vojířová, Tereza

    2015-01-01

    In my bachelor thesis, I will discuss the comparison of reporting of tangible fixed assets in according Czech accounting regulation and according to International Financial Reporting Standards. In the first part the tangible fixed assets are described according to the Czech legal accounting regulation. After that are defined the main differences in reporting of tangible fixed assets in comparison with IFRS. In next part I focus on the specific issue of reporting tangible fixed assets in real ...

  20. Accounting and tax implications of tangible and intangible fixed assets

    OpenAIRE

    Říhová, Zuzana

    2011-01-01

    The aim of my thesis is the issue concerning tangible and intangibe fixed assets. The topic is processed from the perspective of Czech accounting and tax adjustment. The attention is paid to the characteristic and distribution of fixed assets both from accounting and tax perspective. I deal with valuation, technical assessment, tax and accounting depreciation. I focus on disposals of assets and deferred tax. I explain the difference between accounting and tax reporting of fixed assets by way ...

  1. 47 CFR 36.161 - Tangible assets-Account 2680.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Tangible assets-Account 2680. 36.161 Section 36.161 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Amortizable Assets § 36.161 Tangible assets—Account 2680. (a) Tangible Assets, Account 2680 includes the costs...

  2. 76 FR 78553 - Reporting of Specified Foreign Financial Assets

    Science.gov (United States)

    2011-12-19

    ... Reporting of Specified Foreign Financial Assets AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Regulations (26 CFR part 1) for reporting specified foreign financial assets under section 6038D of the... individual must include on the statement reporting specified foreign financial assets. For a financial...

  3. THE PROBLEMS OF FIXED ASSETS CLASSIFICATION FOR ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Sophiia Kafka

    2016-06-01

    Full Text Available This article provides a critical analysis of research in accounting of fixed assets; the basic issues of fixed assets accounting that have been developed by the Ukrainian scientists during 1999-2016 have been determined. It is established that the problems of non-current assets taxation and their classification are the most noteworthy. In the dissertations the issues of fixed assets classification are of exclusively particular branch nature, so its improvement is important. The purpose of the article is developing science-based classification of fixed assets for accounting purposes since their composition is quite diverse. The classification of fixed assets for accounting purposes have been summarized and developed in Figure 1 according to the results of the research. The accomplished analysis of existing approaches to classification of fixed assets has made it possible to specify its basic types and justify the classification criteria of fixed assets for the main objects of fixed assets. Key words: non-current assets, fixed assets, accounting, valuation, classification of the fixed assets. JEL:G M41  

  4. 26 CFR 1.338-8 - Asset and stock consistency.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAXES Effects on Corporation § 1.338-8 Asset and stock consistency. (a) Introduction—(1... conjunction with asset dispositions to achieve an effect similar to that available under the investment.... Example 3. Corporation owning asset ceases affiliation with corporation purchasing target before target...

  5. Building a DAM To Last: Archiving Digital Assets.

    Science.gov (United States)

    Zeichick, Alan

    2003-01-01

    Discusses archiving digital information and the need for organizations to develop policies regarding digital asset management (DAM) and storage. Topics include determining the value of digital assets; formats of digital information; use of stored information; and system architecture, including hardware and asset management software. (LRW)

  6. 16 CFR 802.50 - Acquisitions of foreign assets.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Acquisitions of foreign assets. 802.50... Acquisitions of foreign assets. (a) The acquisition of assets located outside the United States shall be exempt... of the acquisition generated sales in or into the U.S. exceeding $50 million (as adjusted) during the...

  7. 12 CFR 704.8 - Asset and liability management.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Asset and liability management. 704.8 Section... CORPORATE CREDIT UNIONS § 704.8 Asset and liability management. (a) Policies. A corporate credit union must operate according to a written asset and liability management policy which addresses, at a minimum: (1...

  8. 49 CFR 639.33 - Management of leased assets.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 7 2010-10-01 2010-10-01 false Management of leased assets. 639.33 Section 639.33..., DEPARTMENT OF TRANSPORTATION CAPITAL LEASES Lease Management § 639.33 Management of leased assets. Each recipient must maintain an inventory of capital assets acquired by standard FTA project management...

  9. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Science.gov (United States)

    2010-04-01

    ... measurement changes to the initial liability for the legal obligation recorded in account 230, Asset... amount recognized for the liability and an associated asset retirement cost must be stated at the fair value of the asset retirement obligation in the period in which the obligation is incurred. (b) The...

  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.

  11. Asset retirement obligations: a reporting concern for healthcare facilities.

    Science.gov (United States)

    Berg, Gary G; Bayes, Paul E; Morgan, Robert G

    2008-11-01

    FASB statements and SEC guidelines give direction as to how healthcare organizations should account for their asset retirement obligations (AROs) where environmental issues are concerned. A key consideration is that current costs associated with environmental problems, such as encapsulating asbestos, are to be accounted for as part of an asset's cost and depreciated over the asset's remaining life.

  12. Assets Impairment Testing: An Analysis of IAS 36

    African Journals Online (AJOL)

    DrNneka

    Department of Accounting and Finance. Delta State University Asaba. &. Akani ... non-current non-financial assets are set out mainly in IAS 36 Impairment of Assets together with certain asset-specific ..... of IFRS has involved a shift from a rules-based system to a principles-based system requiring frequent judgment and use ...

  13. Effects of Diversification of Assets on Mean and Variance | Jayeola ...

    African Journals Online (AJOL)

    Diversification is a means of minimizing risk and maximizing returns by investing in a variety of assets of the portfolio. This paper is written to determine the effects of diversification of three types of Assets; uncorrelated, perfectly correlated and perfectly negatively correlated assets on mean and variance. To go about this, ...

  14. Money illusion and nominal inertia in experimental asset markets

    NARCIS (Netherlands)

    Noussair, C.N.; Richter, G.; Tyran, J.R.

    2012-01-01

    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,

  15. 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...

  16. Developing Asset Life Cycle Management capabilities through the implementation of Asset Life Cycle Plans – an Action Research project

    OpenAIRE

    Ruitenburg, Richard; Braaksma, Anne Johannes Jan

    2017-01-01

    Asset Life Cycle Management is a strategic approach to managing physical assets over their complete life cycle. However, the literature and the recent ISO 55,000 standard do not offer guidance as to how to develop such an approach. This paper investigates the main capabilities for Asset Life Cycle Management by means of a four year Action Research project implementing Asset Life Cycle Plans. Five main capabilities emerged: 1. strategic information use; 2. alignment of operations and strategy;...

  17. Asset management guide : focusing on the management of our transit investments.

    Science.gov (United States)

    2012-10-01

    To advance transit asset management, this guide provides a transit-specific asset management framework for managing assets indi-vidually and as a portfolio of assets that comprise an integrated system. The guide provides flexible, yet targeted guidan...

  18. Asset management guide : focusing on the management of our transit investments [updated November 2016].

    Science.gov (United States)

    2016-11-01

    To advance transit asset management, this guide provides a transit-specific asset management framework for managing assets individually and as a portfolio of assets that comprise an integrated system. The guide provides flexible, yet targeted guidanc...

  19. Asset life cycle plans: twelve steps to assist strategic decision-making in asset life cycle management

    NARCIS (Netherlands)

    Ruitenburg, Richard Jacob; Braaksma, Anne Johannes Jan; van Dongen, Leonardus Adriana Maria; Carnero, Maria Carmen; Gonzalez-Prida, Vicente

    2017-01-01

    Effective management of physical assets should deliver maximum business value. Therefore, Asset Management standards such as PAS 55 and ISO 55000 ask for a life cycle approach. However, most existing methods focus only on the short term of the asset's life or the estimation of its remaining life.

  20. Developing Asset Life Cycle Management capabilities through the implementation of Asset Life Cycle Plans – an Action Research project

    NARCIS (Netherlands)

    Ruitenburg, Richard; Braaksma, Anne Johannes Jan

    2017-01-01

    Asset Life Cycle Management is a strategic approach to managing physical assets over their complete life cycle. However, the literature and the recent ISO 55,000 standard do not offer guidance as to how to develop such an approach. This paper investigates the main capabilities for Asset Life Cycle

  1. 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.

  2. Measuring the value of healthcare business assets.

    Science.gov (United States)

    Evans, C J

    2000-04-01

    Healthcare organizations obtain valuations of business assets for many reasons, including to support decisions regarding potential mergers, sale of business components, or financing; for tax assessments; and for defense against law-suits. If compliance with regulations may be an issue, such as when a not-for-profit organization is involved in a transaction, healthcare organizations should seek an independent appraisal to ensure that applicable legal standards are met. Whether or not regulatory issues are involved, however, an accurate and useful valuation of business assets depends on many factors. Financial managers must understand the purpose and function of the valuation, choice of appropriate valuation techniques, proper assessment of intangible value, use of realistic growth rates, appropriate emphasis on key focus areas of the valuation (e.g., risk and future income streams), and an accounting of physician compensation.

  3. THE MAIN QUESTION OF FIXED ASSETS

    Directory of Open Access Journals (Sweden)

    Kogan A. B.

    2015-03-01

    Full Text Available The article deals with the methods of selecting the best type of fixed assets (real investment. Explore the current situation where the investor has to compare the different-parametrical alternatives (DPA. The DPA are the fixed assets which have similar functions, but different in price, durability and periodic effects. In the general case the DPA are the investment projects which have different amounts of investment, accounting periods and net cash flow. Net present value (NPV and internal rate of return (IRR are criticized. The author describes his indicator «speed index of unit value increase» (IS. The author proves on numerical examples that the economy, the subjects of which use IS instead of NPV and IRR, has accelerated the pace of development.

  4. Intangible Capital, Corporate Valuation and Asset Pricing

    OpenAIRE

    Danthine, Jean-Pierre; Jin, Xiangrong

    2006-01-01

    Recent studies have found unmeasured intangible capital to be large and important. In this paper we observe that by nature intangible capital is also very different from physical capital. We find it plausible to argue that the accumulation process for intangible capital differs significantly from the process by which physical capital accumulates. We study the implications of this hypothesis for rational firm valuation and asset pricing using a two-sector general equilibrium model. Our main fi...

  5. Strategic asset management: alternatives for capital acquisitions.

    Science.gov (United States)

    Bluemke, Duane H

    2002-11-01

    A well-designed asset-management plan can reduce capital costs by prioritizing equipment and technology purchase requests and optimizing use of existing resources. Instead of purchasing new equipment, underused equipment can be moved to where it is needed. Completely overhauling equipment that is showing signs of wear may be more cost-effective than simply repairing individual components as they fail. Leasing equipment can help improve an organization's cash flow and balance sheet, while avoiding potential future concerns about obsolescence.

  6. The Accounting Practices of Heritage Assets

    OpenAIRE

    Hassan, Nor Laili; Saad, Natrah; Ahmad, Halimah Nasibah; Salleh, Md. Suhaimi Md.; Ismail, Mohamad Sharofi

    2016-01-01

    Accrual-based accounting is introduced to the government agencies with the intention to hold prudent fiscal management and improve the efficiency of financial management and accounting of the Malaysian Government. For that purpose, Malaysian Public Sector Accounting Standards (MPSAS) was introduced as a main reference in applying the accrual-based accounting. MPSAS 17 which deals with heritage assets, will take effect in 2017. The study intended to discover how do overseas’ museums report the...

  7. Trust conceptualized as a corporate knowledge asset

    OpenAIRE

    Rodgers, Waymond; Gago Rodríguez, Susana

    2006-01-01

    To most individuals, "trust" can be viewed as a knowledge corporate asset that may add, or rest, value to the company. The role of knowledge in achieving a competitive advantage is becoming and increasingly important management issue in all business and non-business sectors. As such, our Throughput Modeling approach indicates how six different trust behaviors can be guided, how trust decision making can be improved and made defensible, and how special problems facing individuals can be dealt ...

  8. Knowledge as an Asset and Knowledge Management

    Directory of Open Access Journals (Sweden)

    Sevinç Gülseçen

    2014-03-01

    Full Text Available The most valuable resource available to any organization today is its knowledge asset which is stored in processes and information systems, corporate data warehouses, employees’ brains, copyrights and patents. Knowledge management is the process of capturing, distributing, and effectively using this knowledge. The factors affecting Knowledge Management can be listed as follows: organizational culture, knowledge manager, the evolution of knowledge, knowledge polution and technology.

  9. 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 ag...... is currently under development; the Disney Nomenclature Registry at Disney Corporation; and the ViDe (video access group) MPEG-7 and Dublin Core mapping....

  10. Israel: Strategic Asset or Strategic Liability?

    Science.gov (United States)

    2013-04-23

    Syria in the 1970s was substantial, calling into question the validity of Israel as a strategic asset. 39 was no longer the case as of 1991. The Gulf...US-Israel/MOUs.html. 114 Guermantes E. Lailari, Homa : Israel’s National Missile Defense Strategy (Maxwell Air Force Base, AL: Air Command and Staff...University of California Press, 2000. Lailari, Guermantes E. Homa : Israel’s National Missile Defense Strategy. Maxwell Air Force Base, AL: Air Command

  11. 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.

  12. 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.

  13. Earnings Management and Valuation of Biological Assets

    Directory of Open Access Journals (Sweden)

    Ricardo Luiz Menezes da Silva

    2015-01-01

    Full Text Available The use of fair value to measure the worth of biological assets allows discretionary choices when using discounted cash flow in the absence of an active market, influencing the quality of accounting information. The objective of this study was to investigate evidence of earnings management among Brazilian companies that have adopted fair value based on the discounted cash flow method. The firms were investigated with regard to: a disclosure of the discount rate, b BM&FBovespa corporate governance levels; and c adherence to disclosure requirements in the Brazilian accounting standard CPC 29 (IAS 41. We analyzed 31 firms with significant biological assets from 2010 to 2012. The earnings management measurements were calculated according to the modified Jones, the Teoh, Welch and Wong (1998, and the KS models. The Mann-Whitney test of the means was applied and revealed evidence of greater earnings management for companies that use discounted cash flow, and the ones that least meet CPC 29 disclosure requirements, considering the KS model estimates. Regarding the other proposals, testing did not offer enough evidence of differences in discretionary accruals. In this sense, only hypotheses 1 and 4 are partially accepted, demanding more research in this area. We also present evidence in favor of adopting Exposure Draft ED/2013/08 Agriculture: Bearer Plants, Proposed amendments to IAS 16 and IAS 41, which proposes to measure biological assets at cost, because firms already following these rules showed lower earnings management in this study.

  14. Visual Decision Support Tool for Supporting Asset ...

    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 management. In summary, the objective of an integrated approach to infrastructure asset management is to assist utilities answer the following questions:•Who are we at present?•What service do we deliver?•What do we own?•Where do we want to be in the long-term?•How do we get there?The AWARE-P approach (www.aware-p.org) offers a coherent methodological framework and a valuable portfolio of software tools. It is designed to assist water supply and wastewater utility decision-makers in their analyses and planning processes. It is based on a Plan-Do-Check-Act process and is in accordance with the key principles of the International Standards Organization (ISO) 55000 standards on asset management. It is compatible with, and complementary to WERF’s SIMPLE framework. The software assists in strategic, tactical, and operational planning, through a non-intrusive, web-based, collaborative environment where objectives and metrics drive IAM planning. It is aimed at industry professionals and managers, as well as at the consultants and technical experts that support them. It is easy to use and maximizes the value of information from multiple existing data sources, both in da

  15. Initial cash/asset ratio and asset prices: an experimental study.

    Science.gov (United States)

    Caginalp, G; Porter, D; Smith, V

    1998-01-20

    A series of experiments, in which nine participants trade an asset over 15 periods, test the hypothesis that an initial imbalance of asset/cash will influence the trading price over an extended time. Participants know at the outset that the asset or "stock" pays a single dividend with fixed expectation value at the end of the 15th period. In experiments with a greater total value of cash at the start, the mean prices during the trading periods are higher, compared with those with greater amount of asset, with a high degree of statistical significance. The difference is most significant at the outset and gradually tapers near the end of the experiment. The results are very surprising from a rational expectations and classical game theory perspective, because the possession of a large amount of cash does not lead to a simple motivation for a trader to bid excessively on a financial instrument. The gradual erosion of the difference toward the end of trading, however, suggests that fundamental value is approached belatedly, offering some consolation to the rational expectations theory. It also suggests that there is a time scale on which an evolution toward fundamental value occurs. The experimental results are qualitatively compatible with the price dynamics predicted by a system of differential equations based on asset flow. The results have broad implications for the marketing of securities, particularly initial and secondary public offerings, government bonds, etc., where excess supply has been conjectured to suppress prices.

  16. 26 CFR 1.338-6 - Allocation of ADSP and AGUB among target assets.

    Science.gov (United States)

    2010-04-01

    ..., III, IV, VI, and VII assets. (vi) Class VI assets. Class VI assets are all section 197 intangibles, as defined in section 197, except goodwill and going concern value. (vii) Class VII assets. Class VII assets... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Allocation of ADSP and AGUB among target assets...

  17. Application of Securitization of Leasing Assets

    Directory of Open Access Journals (Sweden)

    Igor Viktorovich Linev

    2014-01-01

    Full Text Available Securitization of leasing assets was widely adopted abroad within the last decades. Securitization of leasing assets usually is meant as process of formation of a portfolio based on future leasing payments of one and (or more leasing company and sale of securities to investors for the subsequent refinancing of leasing operations. These securities can be bonds, actions or bills. Thus the asset leased, acts as providing these papers. Nomenclature of property includes office, medical (first of all, stomatology, training, video the equipment, and also a car, motor-equipment, towers of cellular communication production of heavy mechanical engineering and computers. The essence of securitization of leasing assets consists in isolation of streams of leasing payments from risk of bankruptcy of the leasing company. As the considered mechanism has the greatest development in the USA, so far as consideration of experience of its application in this country is represented especially actual. The special attention is deserved by a question of decrease in credit risk of the investor. External and internal providing is applied to its decision in different types. Interest of participants in securitization of leasing assets consists in distribution of risks between them, emergence of a new source of financing, depreciation of attracted resources, increase of liquidity of a leasing portfolio and optimization by management by balance of the enterprise. Appeal of this tool to the leasing company in a case when it has no available own funds for business development, represents separate interest. Securitization allows the leasing company to expand sources of attraction of the capital and to receive a reserve for the future, and also to broaden the sphere of options of activity and to give it new opportunities for financing of projects. Widespread introduction of schemes of securitization in practice of the Russian leasing business, requires development, and on some

  18. Nuclear industry strategic asset management: Managing nuclear assets in a competitive environment

    International Nuclear Information System (INIS)

    Mueller, H.; Hunt, E.W. Jr.; Oatman, E.N.

    1999-01-01

    The former Electric Power Research Institute took the lead in developing an approach now widely known as strategic asset management (SAM). The SAM methodology applies the tools of decision/risk analysis used in the financial community to clarify effective use of physical assets and resources to create value: to build a clear line of sight to value creation. SAM processes have been used in both the power and other industries. The rapid change taking place in the nuclear business creates the need for competitive decision making regarding the management of nuclear assets. The nuclear industry is moving into an era in which shareholder value is determined by the net revenues earned on power marketed in a highly competitive and frequently low-priced power market environment

  19. Estimación de la inteligencia interpersonal e intrapersonal según el género y la ubicación geográfica

    Directory of Open Access Journals (Sweden)

    Lesbia González Cubillán

    2013-07-01

    Full Text Available Abstract This research paper presents a study based on implicit theories about intelligence, a descriptive, non –experimental cross– a sectional, which aims to analyze interpersonal and intrapersonal intelligence factors, taking into account gender and geographic location, was differentiated in Caracas (capital and La Puerta (rural and agricultural. In order to collect the information, the “Intelligence Estimate” (Estimacion de la inteligencia questionnaire was applied based on Gardner Multiple Intelligence theory. The results found, based on gender, women who live in both of the geographic locations received higher marks than men talking about interpersonal intelligence. Alternatively, women from La Puerta were assessed with low marks in relation with men. According to estimates in both locations and intelligence levels the participants tend to be evaluated in a higher level than their couple and children. Also, their daughters are valued at a lower level than their sons by their parents. Resumen A partir de las teorías implícitas de la inteligencia en este artículo de investigación, se presenta un trabajo descriptivo, no experimental y de corte transversal, en el que se analizan las estimaciones de la inteligencia interpersonal e intrapersonal, según el género y la ubicación geográfica, diferenciadas en Caracas (Venezuela y La Puerta (zona rural y agrícola de dicho país. Para la recogida de la información, se aplicó el cuestionario Estimación de la Inteligencia basado en la teoría de las Inteligencias Múltiples de Gardner. Se encontró que, en cuanto al género, las mujeres pertenecientes a ambas ubicaciones geográficas alcanzaron una más alta puntuación que los hombres en inteligencia interpersonal, mientras que, en inteligencia intrapersonal, las mujeres de La Puerta se valoran en términos inferiores a los hombres. Con referencia a la estimación de sí mismos, en ambas poblaciones e inteligencias, los

  20. 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; hide

    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.

  1. 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.

  2. Self-consistent asset pricing models

    Science.gov (United States)

    Malevergne, Y.; Sornette, D.

    2007-08-01

    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 alphas and betas of the factor model are unobservable. Self-consistency leads to renormalized betas with zero effective alphas, which are observable with standard OLS regressions. When the conditions derived from internal consistency are not met, the model is necessarily incomplete, which means that some sources of risk cannot be replicated (or hedged) by a portfolio of stocks traded on the market, even for infinite economies. 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 αi at the origin between an asset i's return and the proxy's return. Self-consistency also introduces “orthogonality” and “normality” conditions linking the betas, alphas (as well as the residuals) and the weights of the proxy portfolio. Two diagnostics based on these orthogonality and normality conditions are implemented on a basket of 323 assets which have been components of the S&P500 in the period from January 1990 to February 2005. These two diagnostics show interesting departures from dynamical self-consistency starting about 2 years before the end of the Internet bubble. Assuming that the CAPM holds with the self-consistency condition, the OLS method automatically obeys the resulting orthogonality and normality conditions and therefore provides a simple way to self-consistently assess the parameters of the model by using proxy portfolios made only of the assets which are used in the CAPM regressions. Finally, the factor decomposition with the

  3. Marketing Plan for Demonstration and Validation Assets

    Energy Technology Data Exchange (ETDEWEB)

    None, None

    2008-05-30

    The National Security Preparedness Project (NSPP), is to be sustained by various programs, including technology demonstration and evaluation (DEMVAL). This project assists companies in developing technologies under the National Security Technology Incubator program (NSTI) through demonstration and validation of technologies applicable to national security created by incubators and other sources. The NSPP also will support the creation of an integrated demonstration and validation environment. This report documents the DEMVAL marketing and visibility plan, which will focus on collecting information about, and expanding the visibility of, DEMVAL assets serving businesses with national security technology applications in southern New Mexico.

  4. Cost segregation of assets offers tax benefits.

    Science.gov (United States)

    Grant, D A

    2001-04-01

    A cost-segregation study is an asset-reclassification strategy that accelerates tax-depreciation deductions. By using this strategy, healthcare facility owners can lower their current income-tax liability and increase current cash flow. Simply put, certain real estate is reclassified from long-lived real property to shorter-lived personal property for depreciation purposes. Depreciation deductions for the personal property then can be greatly accelerated, thereby producing greater present-value tax savings. An analysis of costs can be conducted from either detailed construction records, when such records are available, or by using qualified appraisers, architects, or engineers to perform the allocation analysis.

  5. Test and Demonstration Assets of New Mexico

    Energy Technology Data Exchange (ETDEWEB)

    None

    2008-03-31

    This document was developed by the Arrowhead Center of New Mexico State University as part of the National Security Preparedness Project (NSPP), funded by a DOE/NNSA grant. The NSPP has three primary components: business incubation, workforce development, and technology demonstration and validation. The document contains a survey of test and demonstration assets in New Mexico available for external users such as small businesses with security technologies under development. Demonstration and validation of national security technologies created by incubator sources, as well as other sources, are critical phases of technology development. The NSPP will support the utilization of an integrated demonstration and validation environment.

  6. Electricity - a great asset for Canada

    International Nuclear Information System (INIS)

    Chretien, Jean.

    1983-06-01

    Canada has a great national asset in its ability to generate electricity economically from its abundant hydro, coal, and uranium resources. Its nuclear industry has an excellent product. Despite lack of orders for now, the CANDU will be a competitive force when the reactor market recovers. Canada has a proven record of reliability for electricity trade with the United States. There appear to be some opportunities for plants in Canada dedicated to the export of electric power. The federal government is prepared to work closely with the provinces to develop projects which will be attractive to customers in the United States

  7. Dynamic asset allocation and latent variables

    DEFF Research Database (Denmark)

    Sørensen, Carsten; Trolle, Anders Bjerre

    We derive an explicit solution to the portfolio problem of a power utility investorwith preferences for wealth at a ¯nite investment horizon. The investor can investin assets with return dynamics described as part of a general multivariate model.The modeling framework encompasses discrete-time VAR......-models where some ofthe state-variables (e.g. expected excess returns) may not be directly observable.A realistic multivariate model is estimated and applied to analyze the portfolioimplications of investment horizon and return predictability when real interest ratesand expected excess returns on stock...

  8. Food insecurity, diet quality and body mass index of women participating in the Supplemental Nutrition Assistance Program: The role of intrapersonal, home environment, community and social factors.

    Science.gov (United States)

    Sanjeevi, Namrata; Freeland-Graves, Jeanne; Hersh, Matthew

    2018-06-01

    Obesity is a public health problem that disproportionately affects low-income populations. Moreover, participation in Supplemental Nutrition Assistance Program (SNAP) has been associated with obesity among low-income women. The goal of this study was to determine the impact of intrapersonal, home environment, community and social factors on diet quality and body mass index (BMI) of low-income women participating in SNAP. This study also aimed to examine the role of these factors in mediating the relationship between food insecurity and diet quality, and BMI. A total of 152 women receiving SNAP benefits were recruited from low-income neighborhood centers and housing communities, and administered a demographics questionnaire, the United States adult food security scale, food frequency questionnaire, and multi-dimensional home environment scale (MHES). They also were measured for height and weight to calculate BMI. The Dietary Guidelines Adherence Index 2015 was used to measure diet quality. Regression analyses were conducted to determine the MHES subscales that were significant predictors of diet quality and BMI. The Preacher and Hayes mediation model was used to evaluate the mediation of the relationship between food insecurity and diet quality, and BMI by the MHES. Emotional eating resistance and favorable social eating behaviors were positively associated with diet quality; whereas emotional eating resistance, lower availability of unhealthy food at home, neighborhood safety and favorable social eating behaviors were inversely associated with BMI in women participating in SNAP. The MHES significantly mediated the relationship between food insecurity and BMI. These results emphasize the importance of intrapersonal, home environment, community and social factors in mediating the relationship between food insecurity and BMI in low-income women. Copyright © 2018 Elsevier Ltd. All rights reserved.

  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 sensitiv......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. EVALUATION METHODS USED FOR TANGIBLE ASSETS BY ECONOMIC ENTITIES

    Directory of Open Access Journals (Sweden)

    Csongor CSŐSZ

    2014-06-01

    Full Text Available At many entities the net asset value is influenced by the evaluation methods applied for tangible assets, because the value of intangible assets and financial assets is small in most cases. The objective of this paper is to analyze the differences between the procedures / methods of evaluation applied by micro and small entities and medium and large entities for tangible assets in Romania and Hungary. Furthermore, we analyze the differences between the procedures / methods of evaluation applied by micro and small entities in Romania and Hungary, respectively the differences between medium and large entities regarding de evaluation methods for tangible assets in Romania and Hungary. For this empirical study the questionnaire is used – as research technique, and to demonstrate the significant differences between the evaluation methods we used the Kolmogorov – Smirnov Z test.

  11. 76 FR 4231 - Issuer Review of Assets in Offerings of Asset-Backed Securities

    Science.gov (United States)

    2011-01-25

    .... The issuing entity is designed to be a passive entity, and in order to meet the definition of ABS... other issuers, and because of the structure of ABS issuers as typically passive pools of assets, the... commentator, such originators use electronic decision-making systems as a first filter for applications. Most...

  12. Transit asset inventory development and integration : asset management methodology/condition assessment methodology research.

    Science.gov (United States)

    2012-09-01

    This report summarizes the results of a 13-month effort by CodeRed Business Solutions (CRBS) to consider how urban rail transit agencies can leverage data within their maintenance management systems to build asset inventories for higher-level analysi...

  13. 75 FR 64182 - Issuer Review of Assets in Offerings of Asset-Backed Securities

    Science.gov (United States)

    2010-10-19

    ... by an Insured Depository Institution in Connection with a Securitization or Participation After... in a securitization. For example, commentators on a recent proposing release on asset-backed securities have identified that the type of review conducted by a sponsor of a securitization of sub-prime...

  14. Incomplete Financial Markets and Jumps in Asset Prices

    DEFF Research Database (Denmark)

    Crès, Hervé; Markeprand, Tobias Ejnar; Tvede, Mich

    A dynamic pure-exchange general equilibrium model with uncertainty is studied. Fundamentals are supposed to depend continuously on states of nature. It is shown that: 1. if financial markets are complete, then asset prices vary continuously with states of nature, and; 2. if financial markets...... are incomplete, jumps in asset prices may be unavoidable. Consequently incomplete financial markets may increase volatility in asset prices significantly....

  15. The Macroeconomic Consequences of Asset Bubbles and Crashes

    OpenAIRE

    Shi, Lisi; Suen, Richard M. H.

    2014-01-01

    This paper examines the macroeconomic effects of asset price bubbles and crashes in an overlapping generations economy. The model highlights the effects of asset price fluctuations on labor supply decisions, and demonstrates how labor market adjustment can help propagate the effects of these fluctuations to the aggregate economy. It is shown that, under certain conditions, asset bubbles can crowd in productive investment and lead to an expansion in total employment, and the bursting of these ...

  16. Baby Boom, Asset Market Meltdown and Liquidity Trap

    OpenAIRE

    Junning Cai

    2004-01-01

    A so-called “asset market meltdown hypothesis” predicts that baby boomers’ large savings will drive asset market booms that will eventually collapse because of the boomers’ large retirement dissavings. As good news to baby boomers, our analysis shows that this meltdown hypothesis is fundamentally flawed; and baby-boom-driven asset market booms may not necessarily collapse. However, bad news is that, in the case where meltdowns are about to happen, forward-looking baby boomers’ attempts to esc...

  17. Vulnerability to asset-poverty in Sub-Saharan Africa

    OpenAIRE

    Echevin, Damien

    2011-01-01

    This paper presents a methodology to measure vulnerability to asset-poverty. Using repeated cross-section data, age cohort decomposition techniques focusing on second-order moments can be used to identify and estimate the variance of shocks on assets and, therefore, the probability of being poor in the future. Estimates from the Ghana Living Standard Surveys show that expected asset-poverty is a reliable proxy for expected consumption-poverty. Applying the methodology to nine Demographic Heal...

  18. Prudent management of utility assets -- Problem or promise?

    International Nuclear Information System (INIS)

    Hatch, D.; Serwinowski, M.

    1998-01-01

    As utilities move into a deregulated market, the extent and nature of their asset base, as well as, the manner in which they have managed it, may play a key factor in the form of regulatory recovery. Utilities must face the issue of stranded assets. One form of addressing this issue is using ''EVA'', Economic Value Added as a mechanism to form financial models for prudent asset management. The authors present an approach to this challenging aspect of deregulation. They focus on the following utility assets: buildings/facilities, and excess real physical assets. Primarily focusing on Niagara Mohawk, two or three case studies are used to demonstrate how proactive management and EVA analysis transforms underperforming utility assets. These will be presented in a way that can show benefits for all utility stakeholders such as cost avoidance, load growth, real estate tax savings, stranded asset reductions, environmental gains, corporate image enhancement, and regulatory/governmental gains; over and above possible economic gains. Examples will be given that include the transformation of utility assets into award winning commercial, residential, and industrial developments as well as recreational/park lands and greenways. Similarly, other examples will show the many tangible and intangible benefits of an effective investment recovery and waste stream management program. Various strategies will also be presented that detail how utilities can begin to develop a total comprehensive plan for their asset portfolio. The first step in realizing and maximizing EVA towards a portfolio of assets is a change in corporate policy--one from passive ownership to active prudent management. Service and cost will drive competition resulting from full deregulation. To drive down costs, utilities will need to become more efficient in dealing with their asset base. By embracing an EVA model on an entire asset portfolio, utilities can prepare and excel in the newly shaped marketplace

  19. Dynamic asset allocation for bank under stochastic interest rates.

    OpenAIRE

    Chakroun, Fatma; Abid, Fathi

    2014-01-01

    This paper considers the optimal asset allocation strategy for bank with stochastic interest rates when there are three types of asset: Bank account, loans and securities. The asset allocation problem is to maximize the expected utility from terminal wealth of a bank's shareholders over a finite time horizon. As a consequence, we apply a dynamic programming principle to solve the Hamilton-Jacobi-Bellman (HJB) equation explicitly in the case of the CRRA utility function. A case study is given ...

  20. General overview of the ASSET activities in Ukraine

    International Nuclear Information System (INIS)

    Ruday, C.G.

    1996-01-01

    Brief retrospective summary of the ASSET experience in Ukraine since first mission held in June 1992. Analysis of the positive influence of the ASSET approaches to the general safety culture status. Specific problems of the current situation. Difference in attitude to ASSET missions of plant managers and plant safety experts reveals global safety culture drawbacks on the organizational level. Analysis of the direct and root causes of the situation. Lessons learned. Ideas for corrective measures to be implemented. (author). 7 tabs

  1. Perfect Asset Lifecycle Management. Breaking through old ideas

    International Nuclear Information System (INIS)

    Roestenberg, B.; De Croon, J.; Broere, E.; TeMeerman, W.; Meijer, D.

    2003-01-01

    The new idea described in this book provides practical tools to use capital assets in a cost-effective way. Value can be created over the life cycle of such assets. Perfect Asset Lifecycle Management (PALM) outlines a perspective for socially justified enterprising. PALM has been tested in the energy sector where liberalization of the market and the continuity of services appear to be on bad terms. According to the authors PALM can also be applied in other sectors [nl

  2. The Evaluation of Company's Intangible Assets' influence for Business Value

    OpenAIRE

    Savickaitė, Živilė

    2014-01-01

    Mismeasurement of intangible assets in a company may result in high costs and loss of its competitiveness and position in the market. Conventional evaluation methods are not able to identify reliably intangible intensive business value because of such assets specificity. Therefore, the business assessment process adjustment, making it comprehensive and including the intangible asset valuation methods is a critical process that allows to evaluate companies better and increases business managem...

  3. Asset Accounting According to National and International Standards

    OpenAIRE

    Karina Utenkova

    2014-01-01

    The Article overviews the issues of complying National Accounting Standards at the enterprises of Ukraine with International Financial Reporting Standards. Key provisions of national and international standards governing the accounting of fixed assets (NP(S)A 7 'Property, Plant, Equipment', IFRS 16 'Fixed Assets') have been analyzed. It has been found that the list of PPE regulated by both accounting standard frameworks is not identical. Specifics of fixed assets recognition, their classifica...

  4. ECONOMIC UPDATE MECHANISM FIXED ASSETS. CRITERIA FOR ITS EFFECTIVENESS

    OpenAIRE

    Заржевский, П.В.

    2016-01-01

    The article describes the structure of the mechanism of renewal of fixed assets. The main structural elements: 1. The definition of the necessary requirements; 2. Formation of the order as part of the investment strategy; 3. Selection of sources of funding. The notion of an effective mechanism for renewal of fixed assets. Results and performance criteria described mechanism of renewal of fixed assets. The effect of accelerated depreciation on improving the efficiency of the mechanism of renew...

  5. Protecting high value assets in transit

    International Nuclear Information System (INIS)

    Tennefoss, M.

    1991-01-01

    This paper reports that one of the most daunting tasks facing a security manager is how to protect classified or high value assets such as nuclear materials in transit, especially when the shipment is to be handled by a commercial carrier. There are many opportunities for an adversary to gain access to cargo shipments en route, including situations in which the cargo must be held in storage for weeks or even months. Standard commercial alarm systems are not suitable for use in containers subject to vibration or high and low temperature extremes, or situations in which national assets might be used to gain surreptitious access to the container and to defeat the alarm system. A new alarm monitoring system has been developed to provide a secure auditing system for use in rail cars, Conex containers, and other transportable containers. The system, referred to as the PEL-100, electronically supervises intrusion detection sensors mounted on or within a container, and records all intrusion attempts in a secure, solid state memory storage device. The security archive can be withdrawn and reviewed after the container has completed its travels, and will provide a complete audit trail of intrusion attempts in transit. The PEL-100 includes one of the most comprehensive security tamper systems ever fielded, and is intended to operate reliably and securely in an environment subject to vibration, EMI/RFI emissions, electronic spoofing, and physical manipulation. The unit provides a clear and unambiguous indication of tampering and includes a comprehensive internal security system to detect insider tampering

  6. ACCRUAL OF LIABILITIES AND CONTINGENT ASSETS

    Directory of Open Access Journals (Sweden)

    Elena Ilie

    2011-12-01

    Full Text Available International Financial Reporting Standards together with Public Sector Accounting Standards are based on professional reasoning by appealing to principles that can lead to several solutions for a certain problem. In this respect Romanian economic mechanisms have a high level of rigidity in the implementation of accounting concepts and principles so that it is important to highlight the aspects that generate added value in the current economic climate. Even since 2005 the harmonization of Romanian accounting with the directives of International Accounting Standards, which came to support the harmonization of rules and principles concerning the development of annual financial statements of public institutions, is the most important and essential challenge for administrative environment. Assets and contingent liabilities are elements which in terms of the law cannot be included in the assets of a public institution that is why accounting of these elements must be performed using special off-balance sheet accounts. The purpose of this work emphasizes the opportunity and the recognition of economic events whose elements should be reflected in balance sheet, but also the appropriate and necessary moment of making entries over special accounts off the balance sheet in accordance with IPSAS 19.

  7. Bayesian Analysis of Bubbles in Asset Prices

    Directory of Open Access Journals (Sweden)

    Andras Fulop

    2017-10-01

    Full Text Available We develop a new model where the dynamic structure of the asset price, after the fundamental value is removed, is subject to two different regimes. One regime reflects the normal period where the asset price divided by the dividend is assumed to follow a mean-reverting process around a stochastic long run mean. The second regime reflects the bubble period with explosive behavior. Stochastic switches between two regimes and non-constant probabilities of exit from the bubble regime are both allowed. A Bayesian learning approach is employed to jointly estimate the latent states and the model parameters in real time. An important feature of our Bayesian method is that we are able to deal with parameter uncertainty and at the same time, to learn about the states and the parameters sequentially, allowing for real time model analysis. This feature is particularly useful for market surveillance. Analysis using simulated data reveals that our method has good power properties for detecting bubbles. Empirical analysis using price-dividend ratios of S&P500 highlights the advantages of our method.

  8. Asset Freezing: Smart Sanction or Criminal Charge?

    Directory of Open Access Journals (Sweden)

    Melissa van den Broek

    2011-02-01

    Full Text Available 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 European Court of Human Rights, General Court of Instance andCourt of Justice of the European Communities the authors give an overview of the notion and possible qualification of assetfreezing as a criminal charge. The article further focusses on the consequenses of qualifying asset freezing as a criminal chargeunder ECHR and EC/EU law and concludes by answering the aforementioned question.This article is a rewrite of a research paper written under supervision of prof. dr. J.A.E. Vervaele and prof. dr. C.H. Brants(Willem Pompe Institute for Criminal Law and Criminology, Utrecht University School of Law, whom the authors wouldlike to thank for their useful comments and supervision.

  9. Otonomi Desa Dalam Pengelolaan Asset Desa (Studi Kasus Pada Desa Sitirejo Kecamatan Wagir Kabupaten Malang)

    OpenAIRE

    Permatasari, Kartika

    2013-01-01

    : Village Autonomy in Management Village Asset. Village asset management is a one of village autonomy. This paper is the result of research that aims to determine the asset management of villages in Desa Sitirejo, anything autonomy seen in the village, as well as the factors that inhibit and encourage village asset management. The results of this study are 1) asset management planning is done by the village planning the village assets that will be used and perform a variety of asset investari...

  10. Ising model of financial markets with many assets

    Science.gov (United States)

    Eckrot, A.; Jurczyk, J.; Morgenstern, I.

    2016-11-01

    Many models of financial markets exist, but most of them simulate single asset markets. We study a multi asset Ising model of a financial market. Each agent has two possible actions (buy/sell) for every asset. The agents dynamically adjust their coupling coefficients according to past market returns and external news. This leads to fat tails and volatility clustering independent of the number of assets. We find that a separation of news into different channels leads to sector structures in the cross correlations, similar to those found in real markets.

  11. ACCOUNTING AND TAX ISSUES RELATING TO DEPRECIATION OF TANGIBLE ASSETS

    Directory of Open Access Journals (Sweden)

    ZEFINESCU CARMEN-VERONICA

    2014-05-01

    Full Text Available The article proposes a study on the financial and accounting implications of tangible assets depreciation. According to national accounting rules and IFRS, depreciation is the equivalent to irreversible impairment of assets. This amend character is given by correcting the fixed assets counting value to obtain the net counting value. The value of depreciation calculated by applying redemption quota to the counting value of the asset is included in operating expenses for the duration of its use until full recovery of input value and affects the outcome of the exercise.

  12. Integrated Space Asset Management Database and Modeling

    Science.gov (United States)

    MacLeod, Todd; Gagliano, Larry; Percy, Thomas; Mason, Shane

    2015-01-01

    Effective Space Asset Management is one key to addressing the ever-growing issue of space congestion. It is imperative that agencies around the world have access to data regarding the numerous active assets and pieces of space junk currently tracked in orbit around the Earth. At the center of this issues is the effective management of data of many types related to orbiting objects. As the population of tracked objects grows, so too should the data management structure used to catalog technical specifications, orbital information, and metadata related to those populations. Marshall Space Flight Center's Space Asset Management Database (SAM-D) was implemented in order to effectively catalog a broad set of data related to known objects in space by ingesting information from a variety of database and processing that data into useful technical information. Using the universal NORAD number as a unique identifier, the SAM-D processes two-line element data into orbital characteristics and cross-references this technical data with metadata related to functional status, country of ownership, and application category. The SAM-D began as an Excel spreadsheet and was later upgraded to an Access database. While SAM-D performs its task very well, it is limited by its current platform and is not available outside of the local user base. Further, while modeling and simulation can be powerful tools to exploit the information contained in SAM-D, the current system does not allow proper integration options for combining the data with both legacy and new M&S tools. This paper provides a summary of SAM-D development efforts to date and outlines a proposed data management infrastructure that extends SAM-D to support the larger data sets to be generated. A service-oriented architecture model using an information sharing platform named SIMON will allow it to easily expand to incorporate new capabilities, including advanced analytics, M&S tools, fusion techniques and user interface for

  13. PENGARUH PENERAPAN FAIR VALUE NON CURRENT ASSET DAN MANAJEMEN PAJAK ATAS ASSET PERUSAHAAN TERHADAP FEE AUDIT

    Directory of Open Access Journals (Sweden)

    R Nelly Nur Apandi

    2016-12-01

    Full Text Available Abstract. The implementation of international accounting standards has increased fair value implementation in financial reporting. The benefit is that fair value represents the true economic condition of an entity. On the other hand, this concept also causes problem related to its measurement subjectivity, especially on non current asset. It makes the auditor do a greater effort to gain a sufficient conviction over the fairness of non current asset. This implicates a greater audit fee. This study aims to seek the effect of fair value of non current asset on audit fee. This study also aims to seek any moderation from tax management of companies asset that affects the relationship between fair value implementation and audit fee. By using OLS regression, this study examines companies listed in Indonesia Stock Exchange from 2012 to 2014, with a sample of 114 companies. The result show that fair value implementation affects audit fee and this study is able to prove that fair value implementation moderated by tax management of company asset affects audit fee. Keywords: Fair Value Non Current Asset; Tax Management; Audit Fee   Abstrak. Penerapan standar akuntansi internasional telah meningkatkan penerapan nilai wajar dalam pelaporan keuangan. Manfaatnya adalah bahwa nilai wajar merupakan kondisi ekonomi sebenarnya dari suatu entitas. Di sisi lain, konsep ini juga menyebabkan masalah yang berkaitan dengan subjektivitas pengukurannya, terutama pada aset tidak lancar. Hal ini membuat auditor melakukan upaya yang lebih besar untuk mendapatkan keyakinan yang memadai atas kewajaran aset tidak lancar. Ini berimplikasi pada biaya audit yang lebih besar. Penelitian ini bertujuan untuk mengetahui pengaruh nilai wajar aktiva tidak lancar terhadap biaya audit. Penelitian ini juga bertujuan untuk mencari moderasi dari pengelolaan pajak aset perusahaan yang mempengaruhi hubungan antara penerapan nilai wajar dan biaya audit. Dengan menggunakan regresi OLS

  14. AMERICAN CONCEPTUAL FRAME REGARDING INTELLECTUALY PROPERTY,PART OF INTANGIBLE ASSETS

    OpenAIRE

    Ecaterina NECSULESCU

    2006-01-01

    Generally, appraisers and economists categorize individual intangible assets into several distinct categories. This categorization of intangible assets is made for general asset identification and classification purposes. The intangible assets are often grouped in the same category when similar valuation methods are particularly applicable to tha t group of assets.

  15. 26 CFR 1.1060-1 - Special allocation rules for certain asset acquisitions.

    Science.gov (United States)

    2010-04-01

    ... assets. Factors to be considered include— (A) The presence of any intangible assets (whether or not those assets are section 197 intangibles), provided, however, that the transfer of such an asset in the absence... excess of the total consideration over the aggregate book value of the tangible and intangible assets...

  16. Dynamic asset allocation and latent variables

    DEFF Research Database (Denmark)

    Sørensen, Carsten; Trolle, Anders Bjerre

    -models where some ofthe state-variables (e.g. expected excess returns) may not be directly observable.A realistic multivariate model is estimated and applied to analyze the portfolioimplications of investment horizon and return predictability when real interest ratesand expected excess returns on stock......We derive an explicit solution to the portfolio problem of a power utility investorwith preferences for wealth at a ¯nite investment horizon. The investor can investin assets with return dynamics described as part of a general multivariate model.The modeling framework encompasses discrete-time VAR...... and bonds are not directly observed but mustbe estimated as part of the problem faced by the investor. The solution exhibitssmall variability in portfolio allocations over time compared to the case when excessreturns are assumed observable.JEL Classification: G11Keywords: Portfolio choice, predictability...

  17. Some Divergence Properties of Asset Price Models

    Directory of Open Access Journals (Sweden)

    Wolfgang Stummer

    2001-12-01

    Full Text Available Abstract: We consider asset price processes Xt which are weak solutions of one-dimensional stochastic differential equations of the form (equation (2 Such price models can be interpreted as non-lognormally-distributed generalizations of the geometric Brownian motion. We study properties of the Iα-divergence between the law of the solution Xt and the corresponding drift-less measure (the special case α=1 is the relative entropy. This will be applied to some context in statistical information theory as well as to arbitrage theory and contingent claim valuation. For instance, the seminal option pricing theorems of Black-Scholes and Merton appear as a special case.

  18. Large Scale Asset Extraction for Urban Images

    KAUST Repository

    Affara, Lama Ahmed

    2016-09-16

    Object proposals are currently used for increasing the computational efficiency of object detection. We propose a novel adaptive pipeline for interleaving object proposals with object classification and use it as a formulation for asset detection. We first preprocess the images using a novel and efficient rectification technique. We then employ a particle filter approach to keep track of three priors, which guide proposed samples and get updated using classifier output. Tests performed on over 1000 urban images demonstrate that our rectification method is faster than existing methods without loss in quality, and that our interleaved proposal method outperforms current state-of-the-art. We further demonstrate that other methods can be improved by incorporating our interleaved proposals. © Springer International Publishing AG 2016.

  19. Speaking of Securitization of Financial Assets

    Directory of Open Access Journals (Sweden)

    Munteanu Bogdan

    2017-01-01

    Full Text Available The history of securitization dates back to “Middle Ages”, as it has emerged into today’s refinements under various ways of obtaining liquidity to finance business growth. As today many blame securitization and low interest rates for the American crisis, this paper aims at shedding light upon what this technique is, what are its benefits and why the past economic growth expanded based on pools of pledged assets. The main risk of securitization is that the systematic risk (beta of the market is less relevant then the assets’ inner risks (alpha, as this technique creates tailor made products with very specific features. The relevance of securitization will remain open for future analysis in America as basis for creating investment resources to sustain development after the gloomy days of September 2008.

  20. 75 FR 70966 - Transit Asset Management (TAM) Pilot Program

    Science.gov (United States)

    2010-11-19

    ... replacement activities and/or an inability by agencies to set appropriate recapitalization priorities due to a... nation's public transit assets (weighted by replacement value) are in marginal or poor condition and that... strategically maintain, and improve, capital assets, resulting in the optimal allocation and utilization of...

  1. 47 CFR 32.2680 - Amortizable tangible assets.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Amortizable tangible assets. 32.2680 Section 32.2680 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM... Amortizable tangible assets. This account shall be used by Class B carriers to record amounts for property...

  2. 77 FR 9845 - Reporting of Specified Foreign Financial Assets; Correction

    Science.gov (United States)

    2012-02-21

    ... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS), Treasury...), which were published in the Federal Register on Monday, December 19, 2011, relating to the reporting of specified foreign financial assets. DATES: Effective date: This correction is effective February 21, 2012...

  3. 77 FR 10422 - Reporting of Specified Foreign Financial Assets; Correction

    Science.gov (United States)

    2012-02-22

    ... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS). ACTION... to the reporting of specified foreign financial assets. DATES: Effective Date: December 19, 2011. FOR... ``Explanation of Provisions'', paragraph B. 2., line three, the language ``or executor is a bank, financial'' is...

  4. 77 FR 9877 - Reporting of Specified Foreign Financial Assets; Correction

    Science.gov (United States)

    2012-02-21

    ... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS). ACTION... the reporting of specified foreign financial assets. FOR FURTHER INFORMATION CONTACT: Joseph S.... List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. PART 1...

  5. Enacting Culturally Relevant Pedagogy: Asset Mapping in Urban Classrooms

    Science.gov (United States)

    Borrero, Noah; Sanchez, Gabriel

    2017-01-01

    In an attempt to confront monolithic perceptions of achievement and an educational narrative that defines communities of Color by their supposed deficits, the current study presents asset mapping as an example of culturally relevant pedagogy in action. Asset mapping is a pedagogical tool for students to visually represent personalized stories of…

  6. Reasons to value the health care intangible asset valuation.

    Science.gov (United States)

    Reilly, Robert F

    2012-01-01

    There are numerous individual reasons to conduct a health care intangible asset valuation. This discussion summarized many of these reasons and considered the common categories of these individual reasons. Understanding the reason for the intangible asset analysis is an important prerequisite to conducting the valuation, both for the analyst and the health care owner/operator. This is because an intangible asset valuation may not be the type of analysis that the owner/operator really needs. Rather, the owner/operator may really need an economic damages measurement, a license royalty rate analysis, an intercompany transfer price study, a commercialization potential evaluation, or some other type of intangible asset analysis. In addition, a clear definition of the reason for the valuation will allow the analyst to understand if (1) any specific analytical guidelines, procedures, or regulations apply and (2) any specific reporting requirement applies. For example, intangible asset valuations prepared for fair value accounting purposes should meet specific ASC 820 fair value accounting guidance. Intangible asset valuations performed for intercompany transfer price tax purposes should comply with the guidance provided in the Section 482 regulations. Likewise, intangible asset valuations prepared for Section 170 charitable contribution purposes should comply with specific reporting requirements. The individual reasons for the health care intangible asset valuation may influence the standard of value applied, the valuation date selected, the valuation approaches and methods applied, the form and format of valuation report prepared, and even the type of professional employed to perform the valuation.

  7. Intensity and efficiency analysis of assets use when monitoring the ...

    African Journals Online (AJOL)

    The authors define the gap as an underestimated part of assets and identify it with the company's goodwill. The authors research the practical application area of the business activity indicators, including for the grounded management decisions concerning the evaluation of investment attractiveness and efficiency of assets ...

  8. REGULATION OF DIRECTIONS OF INVESTING OF PENSIONS ASSETS

    Directory of Open Access Journals (Sweden)

    O. V. Shabanova

    2014-09-01

    Full Text Available Peculiarities of regulation of directions of investing of pensions assets in Ukraine are considered in the article. Particularly, the main attention is paid to the significance of investment restrictions. Problems of contemporary investing of pensions assets are determined. The main measures conducing to enhancement of efficiency of an activity of non-state pensions funds are proposed.

  9. 48 CFR 9904.404 - Capitalization of tangible assets.

    Science.gov (United States)

    2010-10-01

    ... assets. 9904.404 Section 9904.404 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.404 Capitalization of tangible assets. ...

  10. Supportability and purchasing decisions for capital assets: positioning paper

    NARCIS (Netherlands)

    Parada Puig, J.E.; Hoekstra, Sipke; Huisman, B.H.; van Dongen, Leonardus Adriana Maria

    2011-01-01

    Acquisition decisions for capital assets have a titanic impact on the operational costs of capital-intensive organizations. After the acquisition process, the cost of ownership is tied to the design characteristics of the assets, which dictate how they are operated and maintained. This reflects the

  11. Identifying asset-based trends in sustainable programmes which ...

    African Journals Online (AJOL)

    We indicate the similarities between the asset-based approach and current discourses focusing on the notion of schools as nodes of support and care.1 We conclude by suggesting that knowledge of asset-based good practices could be shared with families in school-based sessions, thereby developing schools', families' ...

  12. 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

  13. A Model for Resource Allocation Using Operational Knowledge Assets

    Science.gov (United States)

    Andreou, Andreas N.; Bontis, Nick

    2007-01-01

    Purpose: The paper seeks to develop a business model that shows the impact of operational knowledge assets on intellectual capital (IC) components and business performance and use the model to show how knowledge assets can be prioritized in driving resource allocation decisions. Design/methodology/approach: Quantitative data were collected from 84…

  14. Return on Knowledge Assets: Rethinking Investments in Educational Technology.

    Science.gov (United States)

    Watkins, Karen E.; Callahan, Mary Wilson

    1998-01-01

    Presents various ways of understanding knowledge and intellectual capital and the assets they produce. Considers implications of assessing the return on educational technologies as organizational knowledge assets. Presents a case study to illustrate how an educational technology application might help capture the benefits of knowledge capital.…

  15. Effectiveness of infrastructure asset management: challenges for public agencies

    NARCIS (Netherlands)

    Schraven, Daan; Hartmann, Andreas; Dewulf, Geert P.M.R.

    2011-01-01

    Purpose: The aim of this research is to better understand the decisions in infrastructure asset management at public agencies and the challenges of these agencies to improve the effectiveness of their decision making. Design/methodology/approach: Based on a literature review on asset management at

  16. An Asset Management System for School Buildings in Quebec

    Science.gov (United States)

    Gerbasi, Dino; Marchand, Gilles

    2005-01-01

    Presented here are the major reasons why an asset management system (AMS) is needed, a brief history of their evolution and a description of the initiative undertaken by Quebec to implement such a system. The appendix contains the recommended basic requirements for an asset management system. (Contains 1 figure and 4 footnotes.)

  17. Asset management maturity in public infrastructure: the case of Rijkswaterstaat

    NARCIS (Netherlands)

    Volker, L.; Ligtvoet, A.; van den Boomen, M.; Wessels, Peter; van der Lei, T.E.; Herder, P.M.

    2013-01-01

    In times of restructuring governmental policies and resources, the
    need for strategic asset management is growing. Maturity models offer
    organisations a structure to assist them in improving their asset management
    performance. We present the results of a repeated maturity measurement

  18. [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.

  19. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Science.gov (United States)

    2010-04-01

    ... the corresponding amount of the change in the fair value of the derivative instrument. ... instrument assets. This account must include the amounts paid for derivative instruments, and the change in the fair value of all derivative instrument assets not designated as cash flow or fair value hedges...

  20. Effects of capital assets on livelihood diversification of rural ...

    African Journals Online (AJOL)

    combine their capital endowments in order to make a living, thus, it is possible that the more capital assets households are endowed with, the more they diversify into different livelihood activities. Capital assets have been classified into natural, social, human, physical and financial. This study determined the effects of capital ...

  1. 12 CFR 5.53 - Change in asset composition.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Change in asset composition. 5.53 Section 5.53... composition. (a) Authority. 12 U.S.C. 93a, 1818. (b) Scope. This section requires a national bank to obtain the approval of the OCC before changing the composition of all, or substantially all, of its assets...

  2. 12 CFR 615.5210 - Risk-adjusted assets.

    Science.gov (United States)

    2010-01-01

    ... appropriate credit conversion factor in § 615.5212, is assigned to one of the risk categories specified in... risk-based capital requirement for the credit-enhanced assets, the risk-based capital required under..., determine the appropriate risk weight for any asset or credit equivalent amount that does not fit wholly...

  3. 75 FR 39329 - Interagency Guidance on Asset Securitization Activities

    Science.gov (United States)

    2010-07-08

    ... Office of Thrift Supervision Interagency Guidance on Asset Securitization Activities AGENCY: Office of... collection. Title of Proposal: Interagency Guidance on Asset Securitization Activities. OMB Number: 1550-0104... securitization activities and to ensure that they minimize operational risk in these activities. OTS will use...

  4. Designing a dynamic network based approach for asset management activities

    NARCIS (Netherlands)

    Volker, L.; Scharpff, J.; De Weerdt, M.M.; Herder, P.M.

    2012-01-01

    Transportation networks are important public infrastructures because they enable economic and social activity. Trends in contracting the maintenance of such assets have caused a shift in governance from a public body to market-like arrangements and changed the roles and responsibilities among asset

  5. Active RFID Technology for Asset Tracking and Management System

    Directory of Open Access Journals (Sweden)

    Tharek Abdul Rahman

    2013-03-01

    Full Text Available Asset is one of valuable item in the industry or institution, missing or lose of asset may have problem in asset management system. The advantages of Radio Frequency Identification (RFID technology have made this technology useful for asset management and tracking system. The use of active RFID technology for asset tracking is by attaching the tag at the asset or item with assigned a unique ID for identification. A few of active RFID readers install at strategic points or location to track asset movement and collect information when anyone of item pass by in reader coverage area, reader collect information with in reading range and send to backend system. Integration every single system by using wires or wireless methods to keep centralize data processing system. Alert message will be send to representative department to give warning. This asset tracking and management system that use active type of RFID technology is working at ISM band frequency of 433 MHz. The backend systems consist of application software, middleware and database. All the information have been sent from every single system recorded in one central database.

  6. Physical Assets Ownership of Fisherfolk in Fishing Communities of ...

    African Journals Online (AJOL)

    Physical Assets Ownership of Fisherfolk in Fishing Communities of Kainji Lake Nigeria: Implications for Climate Change. ... It implies that marital family's ownership of fish smoking processing assets contributed to climate change problems through deforestation thereby causing desertification, soil erosion, destruction of ...

  7. 77 FR 36228 - Financial Asset Securitization Investment Trusts

    Science.gov (United States)

    2012-06-18

    ... Financial Asset Securitization Investment Trusts AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... relating to financial asset securitization trusts (FASITs). The FASIT provisions (sections 860H through.... Part V, which was effective September 1, 1997, authorized a securitization vehicle called a Financial...

  8. INVESTMENTS IN FIXED ASSETS IN JANUARY - FEBRUARY 2014

    OpenAIRE

    Olga Izryadnova

    2014-01-01

    Falling investments in fixed assets in early 2014 were the result of the negative tendency which had formed in the construction investment complex in 2013. Investments in fixed assets in January-February this year were 95.0% while the volume of construction works was 96.2% of the corresponding indicator for last year.

  9. Asset Prices and Trading Volume under Fixed Transactions Costs.

    Science.gov (United States)

    Lo, Andrew W.; Mamaysky, Harry; Wang, Jiang

    2004-01-01

    We propose a dynamic equilibrium model of asset prices and trading volume when agents face fixed transactions costs. We show that even small fixed costs can give rise to large "no-trade" regions for each agent's optimal trading policy. The inability to trade more frequently reduces the agents' asset demand and in equilibrium gives rise to a…

  10. 2014 State of Western's Assets

    Energy Technology Data Exchange (ETDEWEB)

    None

    2014-01-01

    In this report we document the State of Western’s Assets in terms of physical equipment, financial resources, strategic direction, and human capital, both at the organizational and regional levels. We identify the condition of our assets today and share what work we will be doing in these areas in the coming years.

  11. Modelling of capital asset pricing by considering the lagged effects

    Science.gov (United States)

    Sukono; Hidayat, Y.; Bon, A. Talib bin; Supian, S.

    2017-01-01

    In this paper the problem of modelling the Capital Asset Pricing Model (CAPM) with the effect of the lagged is discussed. It is assumed that asset returns are analysed influenced by the market return and the return of risk-free assets. To analyse the relationship between asset returns, the market return, and the return of risk-free assets, it is conducted by using a regression equation of CAPM, and regression equation of lagged distributed CAPM. Associated with the regression equation lagged CAPM distributed, this paper also developed a regression equation of Koyck transformation CAPM. Results of development show that the regression equation of Koyck transformation CAPM has advantages, namely simple as it only requires three parameters, compared with regression equation of lagged distributed CAPM.

  12. 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..

  13. 7 CFR 4290.506 - Safeguarding the RBIC's assets/Internal controls.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Safeguarding the RBIC's assets/Internal controls... Safeguarding the RBIC's assets/Internal controls. You must adopt a plan to safeguard your assets and monitor... your control procedures. ...

  14. AASHTO transportation asset management guide : a focus on implementation executive summary.

    Science.gov (United States)

    2013-06-01

    This AASHTO Transportation Asset Management Executive Summary serves as a companion to the AASHTO Transportation : Asset Management GuideA Focus on Implementation, which takes as a starting point the Transportation : Asset Management Guide publish...

  15. Double hedge aids commercial terms of upstream asset purchase

    International Nuclear Information System (INIS)

    Wood, D.

    1993-01-01

    In recent years many major oil companies have elected to rationalize their producing assets. Mature production--particularly onshore in developed countries, associated with high costs and small profit margins--has been the major target. The current weakness in oil prices has resulted in many such properties being on the market. However, much production marginal to a major can be highly profitable to a cost-effective independent, particularly if the production fits strategically with the independent's asset portfolio. Although many independents recognize that some of the producing assets on the market could be of potential value to them, in a period of volatile prices two important valuations have to be technically justified and negotiated to enable or persuade them to conclude a purchase agreement for a specific asset. These are: A purchase value for an asset that is acceptable to both seller and buyer; and A loan value for the asset to establish the level of debt that the asset can support for the buyer. In defining these two important values (both of which are usually established as ranges rather than single values) the independent has to protect itself against a downturn in commodity prices and exposing itself to an unserviceable level of debt. The paper discusses reducing risks, purchase price hedge, an example of a hedged purchase price, price elements, loan value analysis, agreement structure, loan value hedge, and an example of a hedged loan value

  16. The Evaluation of Company's Intangible Assets' influence for Business Value

    Directory of Open Access Journals (Sweden)

    Živilė Savickaitė

    2014-12-01

    Full Text Available Mismeasurement of intangible assets in a company may result in high costs and loss of its competitiveness and position in the market. Conventional evaluation methods are not able to identify reliably intangible intensive business value because of such assets specificity. Therefore, the business assessment process adjustment, making it comprehensive and including the intangible asset valuation methods is a critical process that allows to evaluate companies better and increases business management efficiency and quality. The article states the importance of further scientific research in the areas of the intangible value resources, creation of business valuation, intangible assets valuation methods and models - the creation of intangible assets on the firm level and how they meet changing needs of the company's owners, capital markets investors, politicians and other interest-groups needs in the intangible intensive economy should be analysed as well as how economic systems based on intangible assets operates. Also special attention is be given to the strenghtening of the cooperation of scientific research and business. It's important to avoid a repeat of guidelines, methods, models and systems of intangible assets' measurement and business valuation methods and to eliminate its disadvantages in order to create and establish universal system for effective intangible intensive business valuation.

  17. 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...

  18. 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.

  19. Technology for national asset storage systems

    Science.gov (United States)

    Coyne, Robert A.; Hulen, Harry; Watson, Richard

    1993-01-01

    An industry-led collaborative project, called the National Storage Laboratory, was organized to investigate technology for storage systems that will be the future repositories for our national information assets. Industry participants are IBM Federal Systems Company, Ampex Recording Systems Corporation, General Atomics DISCOS Division, IBM ADSTAR, Maximum Strategy Corporation, Network Systems Corporation, and Zitel Corporation. Industry members of the collaborative project are funding their own participation. Lawrence Livermore National Laboratory through its National Energy Research Supercomputer Center (NERSC) will participate in the project as the operational site and the provider of applications. The expected result is an evaluation of a high performance storage architecture assembled from commercially available hardware and software, with some software enhancements to meet the project's goals. It is anticipated that the integrated testbed system will represent a significant advance in the technology for distributed storage systems capable of handling gigabyte class files at gigabit-per-second data rates. The National Storage Laboratory was officially launched on 27 May 1992.

  20. Lectures on financial mathematics discrete asset pricing

    CERN Document Server

    Anderson, Greg

    2010-01-01

    This is a short book on the fundamental concepts of the no-arbitrage theory of pricing financial derivatives. Its scope is limited to the general discrete setting of models for which the set of possible states is finite and so is the set of possible trading times--this includes the popular binomial tree model. This setting has the advantage of being fairly general while not requiring a sophisticated understanding of analysis at the graduate level. Topics include understanding the several variants of "arbitrage", the fundamental theorems of asset pricing in terms of martingale measures, and applications to forwards and futures. The authors' motivation is to present the material in a way that clarifies as much as possible why the often confusing basic facts are true. Therefore the ideas are organized from a mathematical point of view with the emphasis on understanding exactly what is under the hood and how it works. Every effort is made to include complete explanations and proofs, and the reader is encouraged t...

  1. Inverse Statistics and Asset Allocation Efficiency

    Science.gov (United States)

    Bolgorian, Meysam

    In this paper using inverse statistics analysis, the effect of investment horizon on the efficiency of portfolio selection is examined. Inverse statistics analysis is a general tool also known as probability distribution of exit time that is used for detecting the distribution of the time in which a stochastic process exits from a zone. This analysis was used in Refs. 1 and 2 for studying the financial returns time series. This distribution provides an optimal investment horizon which determines the most likely horizon for gaining a specific return. Using samples of stocks from Tehran Stock Exchange (TSE) as an emerging market and S&P 500 as a developed market, effect of optimal investment horizon in asset allocation is assessed. It is found that taking into account the optimal investment horizon in TSE leads to more efficiency for large size portfolios while for stocks selected from S&P 500, regardless of portfolio size, this strategy does not only not produce more efficient portfolios, but also longer investment horizons provides more efficiency.

  2. 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.

  3. Nuclear energy an asset for sustainable development

    International Nuclear Information System (INIS)

    Anon.

    2007-01-01

    The energy issue is now a worldwide concern. It is showed that nuclear energy combined with renewable energies are the only efficient response to face the challenge of climate warming by cutting drastically the emission of greenhouse gases in the electricity production. The second asset of nuclear energy is to be able to meet the growing need for electric power of developing countries. Energy conservation is a good thing to do in western countries but it is far to be sufficient. The success of France's nuclear energy program has enabled the country to be independent from other countries concerning its electricity production, to produce electricity at moderate and stable costs even on the long term, and to develop nuclear industry operators that are world leaders. According to the 28 june 2006 bill that clarifies the management of radioactive wastes, the disposal of high-level radioactive wastes in deep geological layers, will be put into service in 2025. The law has let the possibility of recovering the waste containers during a certain period after their burial if new solutions will have emerged. In the context of an expected renaissance of nuclear energy, the EPR (European Pressurized Reactor) is a valuable offer that must be developed. The construction of an EPR unit on the Flamanville site is necessary to perfect its design. (A.C.)

  4. Prediction of customer behaviour through datamining assets

    Directory of Open Access Journals (Sweden)

    Naděžda Chalupová

    2009-01-01

    Full Text Available Business managers accounting for commercial success or non-success of the organization have to gain knowledge needful for correct decision acceptance. These knowledge represent sophisticated information hidden in enterprise data. One possibility, how to extract mentioned knowledge from data, is to use so-called datamining assets.The paper deals with an application of chosen basic methods of knowledge discovering in da­ta­ba­ses for area of customer-provider relation and it presents, how to avail acquired knowledge as basis of managerial decisions leading to improving of customer relationship management. It solves prediction, whose aim is, on the basis of some attributes of exploring objects, to predict future be­ha­viour of objects with these attributes. This way acquired knowledge, as the output of prediction, then can markedly help competent enterprise manager with planning of marketing strategies, for example so-called cross-selling and up-selling. The contribution describes a whole operation of available data processing: from its purifying, over its preparation for mining task, to self processing by the help of SAS Enterprise Miner tool. Regression analysis, neural network and decision tree, whose principles are briefly explained in this paper too, were used for knowledge mining. The estimation of customer behaviour was tested by two mining task varying in attribute using and in categories number of one of predicive attributes. The results of these two tasks are confronted by the help of prediction fruitfulness charts.

  5. Capitals, assets, and resources: some critical issues.

    Science.gov (United States)

    Savage, Mike; Warde, Alan; Devine, Fiona

    2005-03-01

    This paper explores the potential of Bourdieu's approach to capital as a way of understanding class dynamics in contemporary capitalism. Recent rethinking of class analysis has sought to move beyond what Rosemary Crompton (1998) calls the 'employment aggregate approach', one which involves categorizing people into class groups according to whether they have certain attributes (e.g. occupations). Instead, recent contributions by Pierre Bourdieu, Erik Wright, Aage Sorensen, and Charles Tilly have concentrated on understanding the mechanisms that produce class inequalities. Concepts such as assets, capitals and resources (CARs) are often used to explain how class inequalities are produced, but there remain ambiguities and differences in how such terms are understood. This paper identifies problems faced both by game theoretical Marxism and by the rational choice approach of Goldthorpe in developing an adequate approach to CARs. It then turns to critically consider how elements of Bourdieu's approach, where his concept of capital is related to those of habitus and field, might overcome these weaknesses. Our rendering of his arguments leads us to conclude that our understanding of CARs might be enriched by considering how capital is distinctive not in terms of distinct relations of exploitation, but through its potential to accumulate and to be converted to other resources. This focus, we suggest, sidesteps otherwise intractable problems in CAR based approaches.

  6. The Influence of Static and Dynamic Intrapersonal Factors on Longitudinal Patterns of Peer Victimization through Mid-adolescence: a Latent Transition Analysis.

    Science.gov (United States)

    Haltigan, John D; Vaillancourt, Tracy

    2018-01-01

    Using 6 cycles (grade 5 through grade 10) of data obtained from a large prospective sample of Canadian school children (N = 700; 52.6% girls), we replicated previous findings concerning the empirical definition of peer victimization (i.e., being bullied) and examined static and dynamic intrapersonal factors associated with its emergence and experiential continuity through mid-adolescence. Latent class analyses consistently revealed a low victimization and an elevated victimization class across time, supporting previous work suggesting peer victimization was defined by degree rather than by type (e.g., physical). Using latent transition analyses (LTA), we found that child sex, parent-perceived pubertal development, and internalizing symptoms influenced the probability of transitioning from the low to the elevated victimization class across time. Higher-order extensions within the LTA modeling framework revealed a lasting effect of grade 5 victimization status on grade 10 victimization status and a large effect of chronic victimization on later parent-reported youth internalizing symptoms (net of prior parent-reported internalizing symptoms) in later adolescence (grade 11). Implications of the current findings for the experience of peer victimization, as well as the application of latent transition analysis as a useful approach for peer victimization research, are discussed.

  7. Achieving robust interchangeability of test assets in ATE systems

    CERN Document Server

    Oblad, R P

    1999-01-01

    This paper identities the key issues that have made if so difficult to achieve asset interchangeability. Several of the historical attempts to solve the problem of asset interchangeability are described, along with an analysis of the reasons that they did not achieve the expected results. Specific topics that are covered are SCPI, VXIplug&play, IVI, ATLAS, and Measurement Subsystems. Principles associated with the ownership of interfaces will be outlined. Finally, a set of rules and principles will be discussed that must be applied to achieve robust asset interchangeability. Robust is defined as interchangeability that can be "guaranteed" without testing all TPSs against the modified test system. (9 refs).

  8. RESEARCH ON THE APPRAISAL OF INTANGIBLE ASSETS IN ROMANIAN COMPANIES

    Directory of Open Access Journals (Sweden)

    Leontina Păvăloaia

    2012-09-01

    Full Text Available Irrespective of the cultural environment in which companies operate (Europe, Asia, America or any other geographical area, intangible assets have a significant role in the development of a business since they contain knowledge that can be the engine of the respective business and they can offer competitive advantage. The current article is a study of companies listed on BVB under category I. We have considered the percentage of intangible assets that the latter companies have and that are present in financial statements, and their value under the circumstances in which the market value is higher than net assets.

  9. The impact of currency movements on asset value correlations

    OpenAIRE

    Byström, Hans

    2014-01-01

    This paper looks at the asset correlation bias resulting from firms’ assets and liabilities being denominated in different currencies. It focuses on the time-variation in the bias and on the dependency of the bias on currency movements. Both the volatility of the exchange rate and the correlations between the asset values and the exchange rate affect the bias and we find the sensitivity of the bias to the former to be greatest. Despite this, and as a result of the wide fluctuations of the ass...

  10. The current investment climate for midstream gas processing assets

    International Nuclear Information System (INIS)

    Brouwer, R.J.

    1999-01-01

    Topics discussed in this paper dealing with the current investment climate for midstream gas processing assets include: (1) strategic reasons to retain or divest midstream assets, (2) available options for midstream asset divestment, (3) midstream market fundamentals, and (4) financial performance of midstream companies. There are some 700 gas plants in Alberta at present, of which about 20 per cent are owned by midstream companies . About one half of the plants are smaller than 12.5 MMCFD which represent inefficient use of resources; a clear indication that there are substantial opportunities for consolidation. 1 tab., 4 figs

  11. Market competitiveness, intangible assets and efficiency in combination of fixed assets in companies listed on the BM&Fbovespa

    Directory of Open Access Journals (Sweden)

    Geovanne Dias de Moura

    2013-12-01

    Full Text Available The study aimed to analyze, among companies listed on BM&FBovespa, what is the relationship between market competitiveness, proportions of intangible assets and efficiency in combination of fixed assets. To this end, descriptive research and quantitative in a sample consisting of 268 companies, with data collected through the database Economática, for the period 2008 to 2010. In relation to the competitiveness of the market results showed there is monopoly in the economic sector, oil and gas, biofuel sectors oligopoly of industrial goods, financial and basic materials and a structure of perfect competition with slight increase of competitiveness over time in other sectors. As to the proportion of intangible assets generally amounted to 7% of the total assets of the companies in the year 2008, 9% in 2009 and 17% in the year 2010, with highlight to the public utility industries and information technology. In terms of efficiency in combination of fixed assets realized that the economic sector of information technology and oil, gas and biofuels were with companies that had the best combinations. The results of the 2008 to 2010 period have also shown that among companies listed on the BM&FBovespa sample, those in competitive environments (contingency factor had the largest proportion of intangible assets and the best combinations of investments and assets related to its intangible.

  12. A Theoretical Assessment on Optimal Asset Allocations in Insurance Industry

    Directory of Open Access Journals (Sweden)

    Bilel Jarraya

    2013-10-01

    Full Text Available In recent years the financial markets known a rapid development and become more and more complex. So, many regulatory requirements, focused on banks as well as insurance sector, have been developed. These regulatory are concentrated essentially on business risk control and required capital to cover risks. These requirements have influenced the asset allocation issue in insurance industry. These requirements have influenced the asset allocation issue in insurance industry. This section is interested by this issue. In first time it highlights some research works in this issue. Then we will investigate the relation between Solvency and optimal asset allocation. Finally we will explore the principal used methods in modeling asset and in choosing the optimal portfolio composition.

  13. An Asset-Based Approach to Tribal Community Energy Planning

    Energy Technology Data Exchange (ETDEWEB)

    Gutierrez, Rachael A. [Pratt Inst., Brooklyn, NY (United States). City and Regional Planning; Martino, Anthony [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States). Materials, Devices, and Energy Technologies; Begay, Sandra K. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States). Materials, Devices, and Energy Technologies

    2016-08-01

    Community energy planning is a vital component of successful energy resource development and project implementation. Planning can help tribes develop a shared vision and strategies to accomplish their energy goals. This paper explores the benefits of an asset-based approach to tribal community energy planning. While a framework for community energy planning and federal funding already exists, some areas of difficulty in the planning cycle have been identified. This paper focuses on developing a planning framework that offsets those challenges. The asset-based framework described here takes inventory of a tribe’s capital assets, such as: land capital, human capital, financial capital, and political capital. Such an analysis evaluates how being rich in a specific type of capital can offer a tribe unique advantages in implementing their energy vision. Finally, a tribal case study demonstrates the practical application of an asset-based framework.

  14. A Data Mining Approach to Modelling of Water Supply Assets

    DEFF Research Database (Denmark)

    Babovic, V.; Drecourt, J.; Keijzer, M.

    2002-01-01

    The economic and social costs associated with pipe bursts and associated leakage problems in modern water supply systems are rapidly rising to unacceptable high levels. Pipe burst risks depend on a number of factors which are extremely difficult to characterise. A part of the problem is that water...... with the choice of pipes to be replaced, the outlined approach opens completely new avenues in asset modelling. The condition of an asset such as a water supply network deteriorates with age. With reliable risk models, addressing the evolution of risk with aging asset, it is now possible to plan optimal...... supply assets are mainly situated underground, and therefore not visible and under the influence of various highly unpredictable forces. This paper proposes the use of advanced data mining methods in order to determine the risks of pipe bursts. For example, analysis of the database of already occurred...

  15. Learning about rare disasters: implications for consumption and asset prices

    Czech Academy of Sciences Publication Activity Database

    Gillman, Max; Kejak, Michal; Pakoš, Michal

    2015-01-01

    Roč. 19, č. 3 (2015), s. 1053-1104 ISSN 1572-3097 Institutional support: RVO:67985998 Keywords : rare diasasters * asset prices * consumption Subject RIV: AH - Economics Impact factor: 2.080, year: 2015

  16. Risk and Reliability of Infrastructure Asset Management Workshop

    National Research Council Canada - National Science Library

    2006-01-01

    ...) in collaboration with Headquarters, USACE and in support of the initiatives on asset management. Over 75 people attended representing 6 of 8 Corps divisions, many districts, HQ, ERDC, Institute for Water Resources and academia...

  17. 2014 National Asset Management Conference and training on implementation strategies.

    Science.gov (United States)

    2014-07-01

    This report documents the major research activities conducted as part of the Federal Highway Administration (FHWA) : Transportation Pooled Fund (TPF) Program project, TPF-5(275) 2014 National Asset Management Conference and Training on : Implementati...

  18. Framework for asset management study results : research report.

    Science.gov (United States)

    2012-04-27

    Dye Management Group, Inc. (DMG) collected and analyzed local agency inventory, cost, and condition assessment information in order to provide the Michigan Transportation Asset Management Council (TAMC) with (a) the costs expended to maintain its roa...

  19. Transportation asset management : a vehicle for mainstreaming ITS?

    Science.gov (United States)

    2001-06-01

    This paper examines the use of transportation asset management (TAM) as a mechanism for mainstreaming" intelligent transportation systems (ITS) into the transportation decision-making process. TAM is an emerging set of tools and techniques that compr...

  20. A framework for considering externalities in urban water asset management.

    Science.gov (United States)

    Marlow, David; Pearson, Leonie; Macdonald, Darla Hatton; Whitten, Stuart; Burn, Stewart

    2011-01-01

    Urban communities rely on a complex network of infrastructure assets to connect them to water resources. There is considerable capital investment required to maintain, upgrade and extend this infrastructure. As the remit of a water utility is broader than just financial considerations, infrastructure investment decisions must be made in light of environmental and societal issues. One way of facilitating this is to integrate consideration of externalities into decision making processes. This paper considers the concept of externalities from an asset management perspective. A case study is provided to show the practical implications to a water utility and asset managers. A framework for the inclusion of externalities in asset management decision making is also presented. The potential for application of the framework is highlighted through a brief consideration of its key elements.

  1. Asset Management of Roadway Signs Through Advanced Technology

    Science.gov (United States)

    2003-06-01

    This research project aims to ease the process of Roadway Sign asset management. The project utilized handheld computer and global positioning system (GPS) technology to capture sign location data along with a timestamp. This data collection effort w...

  2. Implementation of transportation asset management in Grandview, Missouri : final report.

    Science.gov (United States)

    2017-02-01

    The successful implementation of transportation asset management (TAM) by local governments facilitates the optimization of limited resources. The use of a data-driven TAM program helps to identify and prioritize needs, identify and dedicate resource...

  3. Risk-based asset management methodology for highway infrastructure systems.

    Science.gov (United States)

    2004-01-01

    Maintaining the infrastructure of roads, highways, and bridges is paramount to ensuring that these assets will remain safe and reliable in the future. If maintenance costs remain the same or continue to escalate, and additional funding is not made av...

  4. Perlakuan Akuntansi Sumber Daya Manusia: Assets Sekaligus Investor Bagi Perusahaan

    Directory of Open Access Journals (Sweden)

    Sri Ningsih

    2015-12-01

    Full Text Available Human resources or called employee as a company asset to be one determinant of the success of the company (organization. Issue growing is that labor (human resources is not only the company's assets but also as owners and investors on its human capital to be invested in the company where he works (at work. This article tries to see how human resources can be considered as an asset for the company and when human resources can act as an investor of its human capital. This article also discusses the accounting treatment of human resources as company assets and the possibility of counting on human resources as human capital investor.    

  5. Optimized Positioning of Pre-Disaster Relief Force and Assets

    National Research Council Canada - National Science Library

    Tean, Ee S

    2006-01-01

    .... This thesis develops a two-stage stochastic optimization model to provide guidance in the pre-positioning of relief units and assets, where budget, physical limitations and logistics are taken into account...

  6. A methodology for highway asset valuation in Indiana.

    Science.gov (United States)

    2012-11-01

    The Government Accounting Standards Board (GASB) requires transportation agencies to report the values of their tangible assets. : Numerous valuation methods exist which use different underlying concepts and data items. These traditional methods have...

  7. A Data Mining Approach to Modelling of Water Supply Assets

    DEFF Research Database (Denmark)

    Babovic, V.; Drecourt, J.; Keijzer, M.

    2002-01-01

    The economic and social costs associated with pipe bursts and associated leakage problems in modern water supply systems are rapidly rising to unacceptable high levels. Pipe burst risks depend on a number of factors which are extremely difficult to characterise. A part of the problem is that water...... supply assets are mainly situated underground, and therefore not visible and under the influence of various highly unpredictable forces. This paper proposes the use of advanced data mining methods in order to determine the risks of pipe bursts. For example, analysis of the database of already occurred...... with the choice of pipes to be replaced, the outlined approach opens completely new avenues in asset modelling. The condition of an asset such as a water supply network deteriorates with age. With reliable risk models, addressing the evolution of risk with aging asset, it is now possible to plan optimal...

  8. Knowledge asset management pertinent to information systems outsourcing

    CSIR Research Space (South Africa)

    Smuts, H

    2015-04-01

    Full Text Available Organisations have over time realised that leveraging their already accumulated knowledge assets are the most cost effective way to increase their competitive standing and to harness innovation. In choosing to outsource their information systems (IS...

  9. Framework, process and tool for managing technology-based assets

    CSIR Research Space (South Africa)

    Kfir, R

    2000-10-01

    Full Text Available for business success. However, these assets are often intangible and reflect future rather than current value and are therefore difficult to manage when using traditional managerial concepts, This study investigates integrative mechanisms addressing...

  10. Long term cross asset management of critical structures

    International Nuclear Information System (INIS)

    Wenzel, H.

    2013-01-01

    Conclusions: Asset management requires tools for optimisation. SHM delivers the required information. SHM helps to reduce the uncertainties. Life Cycle methodologies are mature. Life Time Extension can be justified and monitored. Life Cycle Engineering is a must nowadays

  11. Thermal cracking performance prediction and asset management integration.

    Science.gov (United States)

    2011-03-01

    With shrinking maintenance budgets and the need to do more with less, accurate, robust asset management tools are greatly needed for the transportation engineering community. In addition, the increased use of recycled materials and low energy p...

  12. Careful Planning Key to Accurate Fixed Reports Assets.

    Science.gov (United States)

    MaRous, Arnold M.

    1986-01-01

    Only with careful planning can school business managers develop fixed asset information and good recordkeeping. Use of a simple inventory system and discussion with school districts already utilizing this system will assist planning. (CJH)

  13. Extracting strategic value from nuclear assets

    International Nuclear Information System (INIS)

    Hoke, J.R. II; Grier, C.A.

    1999-01-01

    Over the past 40 yr, nuclear power has played an increasingly important role as a provider of the electric generation capacity in the US. As expanding technologies and innovative business processes continue to provide for economic growth and development, electricity will grow as a progressively larger share of total energy consumption on both a national and global scale. However, restructuring and deregulation continue to shape the electric utility industry and provide testing platforms for those competitive technologies in power generation. It is important that the nuclear option be closely examined and the appropriate strategies be developed for maintaining and improving the utilization of this valuable resource during this very demanding period of industry transition. The articulation and execution of viable strategies are crucial when considering that (a) 40% of existing nuclear capacity will retire within the next 15 yr and (b) 25% of the current nuclear work force will retire within the next 10 yr. Therefore, nuclear power must be able to identify and extract the strategic values of its intrinsic characteristics and core benefits to continue as an important commodity supplier in this energy marketplace. The authors examine the current competitive energy marketplace and explore the necessary business elements that both executive management and senior technical officers must consider when developing strategies and initiatives for rationalizing and optimizing nuclear assets. Costs alone are not the sole measure of whether nuclear will be operationally competitive in this new marketplace. The key elements and issues of nuclear generation are evaluated in three categories: industry environment, market responses, and strategic options and initiatives. The first two areas are covered in a cursory fashion, enabling the opportunity to develop the last item (options and initiatives) in the context of the activities and expectations of the external marketplace

  14. 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.

  15. The 1998 annual: Focusing on asset quality

    International Nuclear Information System (INIS)

    1998-01-01

    Operational and financial activities of Newport Petroleum Corporation during fiscal year 1998 are reviewed. Despite the low oil prices, and the consequent reduction in industry activity and financial results, the Company continued to focus on high quality assets. The Company improved its proved and probable reserves by 21.3 million barrels of oil equivalent, increasing its reserve life index to over 10 years. Reserve addition costs in 1998 were a competitive $ 7.08 per barrel of oil equivalent. The Company produced more than 20,000 barrels of oil equivalent per day, generating revenue of $ 141 million. The Company acquired an interest in the Caroline Gas Unit for $ 165 million late in 1998 and experienced success with the drilling of two wells. At year end, reserves of approx. 575 bcf of raw gas in place were attributed to this area. New light oil discoveries were made in the Rigel area of northern British Columbia and the Shiningbank area of west-central Alberta. Both properties have significant development potential. While share price performance was essentially flat for the year, the target remains to add value on a per share basis over the long term. The outlook for natural gas appears to be positive, with markets expected to be robust with prices tracking supply/demand fundamentals. The completion of additional pipeline capacity from Alberta into U.S. markets has resulted in a lowering of the differential to U.S. prices, and as a result, it appears that pricing in western Canada will improve in the next several years. Although the outlook for oil prices remains uncertain, with recent OPEC commitments to curtail volumes, there is reason for cautious optimism. Overall, the Company is confident that it has the financial strength to not only weather an extended period of oil price weakness, but to continue to expand its activity levels and prosper

  16. A blockchain based architecture for asset management in coalition operations

    OpenAIRE

    Verma, Dinesh; Desai, Nirmit; Preece, Alun; Taylor, Ian James

    2017-01-01

    To support dynamic communities of interests in coalition operations, new architectures for efficient sharing of ISR assets are needed. The use of blockchain technology in wired business environments, such as digital currency systems, offers an interesting solution by creating a way to maintain a distributed shared ledger without requiring a single trusted authority. In this paper, we discuss how a blockchain-based system can be modified to provide a solution for dynamic asset sharing amongst ...

  17. Family Assets and Liabilities in the Innovation Process

    DEFF Research Database (Denmark)

    Bennedsen, Morten; Foss, Nicolai Juul

    2015-01-01

    Innovation in family firms is often driven by family assets, valuable resources that are particularly prevalent in family firms. For example, they have particularly strong networks that can be deployed in an innovation context. These family assets can over time atrophy and stifle rather than...... stimulate innovation performance. However, family firms can fight this process by institutionalizing innovation within the family and the firm by means of family and corporate governance and through incentivizing key individuals in the innovation process....

  18. An Adjustment-Cost Rationalization of Asset Fixity Theory

    OpenAIRE

    Shih-Hsun Hsu; Ching-Cheng Chang

    1990-01-01

    This article integrates a classic concept in production economics (G. L. Johnson's asset fixity theory) with the dynamic adjustment cost model. Until now the literature has considered these two to be incompatible. By relaxing the smoothness assumption of the adjustment cost function at the origin, the theory of costs of adjustment can provide a rigorous endogenization of asset fixity. G. L. Johnson and Edwards' results are then obtained when the linearity assumption of the adjustment cost fun...

  19. DYNAMICS OF ASSETS AND INVESTMENTS IN ROMANIA VOLUNTARY PENSION FUNDS

    OpenAIRE

    CONSTANTIN DURAC

    2016-01-01

    In most countries, private pensions have an increasingly more important place in the current pension systems. Their importance consist on the one hand, by their contribution that have to preserve a level of income in retirement, comparable to the active period, and on the other side, by the amounts collected from the participants and investments in various investment instruments. In this article I analyze the overall evolution of total assets and net assets on 30 September 2007 - September...

  20. The Effects of Liquidity Regulation on Bank Assets and Liabilities

    OpenAIRE

    Patty Duijm; Peter Wierts

    2014-01-01

    Under Basel III rules, banks become subject to a liquidity coverage ratio (LCR) from 2015 onwards, to promote short-term resilience. We investigate the effects of such liquidity regulation on bank liquid assets and liabilities. Results indicate co-integration of liquid assets and liabilities, to maintain a minimum short-term liquidity buffer. Still, microprudential regulation has not prevented an aggregate liquidity cycle characterised by a pro-cyclical pattern in the size of balance sheets a...

  1. Asset-Liability Management under time-varying Investment Opportunities

    OpenAIRE

    Ferstl, Robert; Weissensteiner, Alex

    2009-01-01

    In this paper, we propose multi-stage stochastic linear programming for asset-liability management under time-varying investment opportunities. We use a first-order unrestricted vector autoregressive process to model predictability in the asset returns and the state variables, where - additional to equity returns and dividend-price ratios - Nelson/Siegel parameters are included to account for the evolution of the yield curve. As objective function we minimize conditional value at risk of the ...

  2. Commercial Building Energy Asset Rating Program -- Market Research

    Energy Technology Data Exchange (ETDEWEB)

    McCabe, Molly J.; Wang, Na

    2012-04-19

    Under contract to Pacific Northwest National Laboratory, HaydenTanner, LLC conducted an in-depth analysis of the potential market value of a commercial building energy asset rating program for the U.S. Department of Energy (DOE) Office of Energy Efficiency and Renewable Energy. The market research objectives were to: (1) Evaluate market interest and need for a program and tool to offer asset rating and rapidly identify potential energy efficiency measures for the commercial building sector. (2) Identify key input variables and asset rating outputs that would facilitate increased investment in energy efficiency. (3) Assess best practices and lessons learned from existing national and international energy rating programs. (4) Identify core messaging to motivate owners, investors, financiers, and others in the real estate sector to adopt a voluntary asset rating program and, as a consequence, deploy high-performance strategies and technologies across new and existing buildings. (5) Identify leverage factors and incentives that facilitate increased investment in these buildings. To meet these objectives, work consisted of a review of the relevant literature, examination of existing and emergent asset and operational rating systems, interviews with industry stakeholders, and an evaluation of the value implication of an asset label on asset valuation. This report documents the analysis methodology and findings, conclusion, and recommendations. Its intent is to support and inform the DOE Office of Energy Efficiency and Renewable Energy on the market need and potential value impacts of an asset labeling and diagnostic tool to encourage high-performance new buildings and building efficiency retrofit projects.

  3. Building Energy Asset Score for Real Estate Managers

    Energy Technology Data Exchange (ETDEWEB)

    Building Technologies Office

    2015-01-01

    The Building Energy Asset Score is a national standardized tool for evaluating the physical and structural energy efficiency of commercial and multifamily residential buildings. The Asset Score generates a simple energy efficiency rating that enables comparison among buildings, and identifies opportunities for users to invest in energy efficiency upgrades. It is web-based and free to use. This fact sheet discusses the value of the score for real estate managers.

  4. Testing Asset Fixity for U.S. Agriculture

    OpenAIRE

    Robert G. Chambers; Utpal Vasavada

    1983-01-01

    The asset fixity hypothesis is formulated in terms of a putty-clay technology. Statistical tests for asset fixity based on an estimated cost function are performed. All forms of fixity considered are rejected statistically. Estimated cost function parameters are used to investigate substitution and technical change in U.S. agriculture. Inputs are generally substitutes and technical change is cost reducing. Implications for the investigation of agricultural investment are discussed.

  5. Fixed assets of the enterprise: security and efficiency of using

    OpenAIRE

    ZHURKINA T.A.

    2017-01-01

    Fixed assets of any enterprise is the most capital-intensive means of production. Without their proper use in the production process, the company cannot effectively use its production capacity. Based on the annual reports we have analyzed provision with fixed assets of the agricultural enterprises within Voronezh region, and the efficiency of their use. A rating of agricultural ranking based on these indicators was performed; reasonable measures to improve the efficiency of the use of fixed a...

  6. Inflation, Index-Linked Bonds, and Asset Allocation

    OpenAIRE

    Zvi Bodie

    1988-01-01

    The recent introduction of CPI-linked bonds by several financial institutions is a milestone in the history of the U.S. financial system. It has potentially far-reaching effects on individual and institutional asset allocation decisions because these securities represent the only true long-run hedge against inflation risk. CPI-linked bonds make possible the creation of additional financial innovations that would use them as the asset base. One such innovation that seems likely is inflation-pr...

  7. Asset Management Recovery after the Disater: State of Knowledge

    Directory of Open Access Journals (Sweden)

    Sapri Maimunah

    2016-01-01

    Full Text Available Asset, infrastructure and business can be destroyed in a split seconds. It only takes a minute for natural disasters such as flood, hurricane and others to happen that will stop the business process and destroying the business as well as their assets. Late response towards the disaster will bring disastrous impact not only to the people but also the social and economic of the impacted people and area. It is therefore important for the organization to ensure speedy recovery of the disaster’s impact such as the assets in an effort to ensure the business survival and facilitating societal and economic recovery. Therefore this paper examines the state of knowledge in relation to the asset management recovery especially after the disaster. Following to that, this paper will discuss the literatures involves in asset management recovery such as disaster management and business continuity plan (BCP. Towards the end, this paper suggests that the effect of lack of planning in asset management recovery will lead to an untold damage towards the community, organization as well as the business, taking months or even years to rectify. In some cases, businesses are shut down for goods due to loss data as well as other emerge problems cause by the disaster.

  8. USAF Logistics Process Optimization Study for the Aircraft Asset Sustainment Process. Volume 3. Future to be Asset Sustainment Process Model

    National Research Council Canada - National Science Library

    Adamson, Anthony

    1998-01-01

    .... It is published as three separate volumes. Volume I, USAF Logistics Process Optimization Study for the Aircraft Asset Sustainment Process -- Phase II Report, discusses the result and cost/benefit analysis of testing three initiatives...

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

    NARCIS (Netherlands)

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

    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,

  10. Mapping Community Assets Workbook. Strengthening Community Education: The Basis for Sustainable Renewal.

    Science.gov (United States)

    Dorfman, Diane

    Asset mapping--drawing a map of what is valuable in a community--is an exercise in community development. A process for determining assets in the individual and in the community is provided in this workbook. It begins by asking the reader to perform a self-assessment to determine personal assets. Knowledge of each asset enhances self-awareness,…

  11. Problematika dlouhodobého majetku/ Selected Issues of Fixed Assets

    OpenAIRE

    Říhová, Zuzana

    2009-01-01

    Bachelor's thesis focuses on tangible and intangible fixed assets. It describes the characteristics and distribution of fixed assets both from accounting and tax perspective, acquisition, valuation, technical assessment, tax and accounting depreciation, disposals of assets. Bachelor's thesis also contains practical examples of the accounting of assets acquisition and its disposal, the calculations accounting and tax depreciation.

  12. Improvement of accounting for fixed assets on the basis of its harmonization

    OpenAIRE

    Дерун, Іван Анатолійович

    2017-01-01

    The ways of improving accounting for fixed assets have been researched and suggested. The controversial issues of accounting for fixed assets held for sale, calculating depreciation, fixed assets revaluation, harmonization of accounting for fixed assets with international standards have been especially emphasized.

  13. Intangible asset tax depreciation in the Czech Republic

    Directory of Open Access Journals (Sweden)

    Pavel Svirák

    2011-01-01

    Full Text Available This paper aims to familiarize readers with the legislative development of intangible asset tax depreciation in the Czech Republic since 1993. The paper is divided into several basic chapters, of which the main chapter describes and analyzes the development of legislation in three thus-existing legal modes regulating intangible asset tax depreciation (the periods 1993–2000; 2001–2004; 2004–2011. A separate sub-chapter deals with each of these three modes, which fundamentally differ in the concept of determining tax depreciations. For better clarity, changes in the legislation in question are described using tables. Over the first mentioned mode, i.e. the mode valid for assets acquired in the period 1993–2000, intangible asset tax depreciations were determined by the same manner as tangible asset tax depreciations. This period is characterized by gradual establishment (specification of legislation that may be partially attributed to the stormy development of social conditions and the need for them to be reflected in law. For the period 2001–2003, standard amendments were contained in accounting regulations. The Income Tax Act (hereinafter ITA did not contain an amendment of intangible assets and its depreciations. It merely determined that accounting depreciations of intangible assets were a tax expense. Nevertheless, changes also occurred in this short time period, which this paper will later address. Effective from 2004, legislation on intangible assets and their tax depreciations returned to the ITA. Changes came in this mode of determining depreciations as well; nevertheless, one may consider the current legislative regulation to be stabilized. Later in this paper for the selected category of intangible assets (software, the authors describe and assess the dependence of the portion of the entry price entering tax expenses in the form of tax depreciations on the year of acquiring intangible assets. To achieve the stated objectives

  14. Review of UK participation in ASSET activities 1995/96 for the annual workshop on ASSET experience

    International Nuclear Information System (INIS)

    Phipps, C.R.

    1996-01-01

    With the restructuring of the Nuclear Generation Industry in the UK over the last 12 months it has been difficult to provide support to international activities including ASSET. This is likely to continue for a further 12 months whilst consolidation of the privatised part of the industry takes place and Magnox Electric plc is merged with British Nuclear Fuels Ltd. Having made that statement I would confirm that the UK is fully supportive of the ASSET methodology and will continue to be a participant in as many ASSET activities as possible. It was noted that during 1995 ASSET completed its 100th mission and the UK would like to congratulate the staff in the IAEA on this achievement. Discussions are at present ongoing within Magnox Electric plc, regarding the possibility of hosting an ASSET Peer Review mission, at one of the UK's Magnox plants, in 1997/98. During the 1995/96 period the UK participated in a number of ASSET activities as detailed below

  15. Illuminating Asset Value through New Seismic Technology

    Science.gov (United States)

    Brandsberg-Dahl, S.

    2007-05-01

    The ability to reduce risk and uncertainty across the full life cycle of an asset is directly correlated to creating an accurate subsurface image that enhances our understanding of the geology. This presentation focuses on this objective in areas of complex overburden in deepwater. Marine 3D seismic surveys have been acquired in essentially the same way for the past decade. This configuration of towed streamer acquisition, where the boat acquires data in one azimuth has been very effective in imaging areas in fairly benign geologic settings. As the industry has moved into more complicated geologic settings these surveys no longer meet the imaging objectives for risk reduction in exploration through production. In shallow water, we have seen increasing use of ocean bottom cables to meet this challenge. For deepwater, new breakthroughs in technology were required. This will be highlighted through examples of imaging below large salt bodies in the deep water Gulf of Mexico. GoM - Mad Dog: The Mad Dog field is located approximately 140 miles south of the Louisiana coastline in the southern Green Canyon area in water depths between 4100 feet to 6000 feet. The complex salt canopy overlying a large portion of the field results in generally poor seismic data quality. Advanced processing techniques improved the image, but gaps still remained even after several years of effort. We concluded that wide azimuth acquisition was required to illuminate the field in a new way. Results from the Wide Azimuth Towed Streamer (WATS) survey deployed at Mad Dog demonstrated the anticipated improvement in the subsalt image. GoM - Atlantis Field: An alternative approach to wide azimuth acquisition, ocean bottom seismic (OBS) node technology, was developed and tested. In 2001 deepwater practical experience was limited to a few nodes owned by academic institutions and there were no commercial solutions either available or in development. BP embarked on a program of sea trials designed to both

  16. Integrating Social-Contextual and Intrapersonal Mechanisms of “Maturing Out”: Joint Influences of Familial-Role Transitions and Personality Maturation on Problem-Drinking Reductions

    Science.gov (United States)

    Lee, Matthew R.; Ellingson, Jarrod M.; Sher, Kenneth J.

    2015-01-01

    Background “Maturing out” of problem drinking is associated with both role transitions (e.g., getting married) and personality development. However, little is known concerning how these two mechanisms jointly influence problem-drinking desistance. This study investigated whether salutary effects of role transitions and personality occur at different points in young-adult development and whether they mediate one another’s effects. Methods Participants were initially recruited as first-year undergraduates, with family history of alcoholism overrepresented by design (N=489; Sher et al., 1991). Using four waves of data at roughly ages 21, 25, 29, and 34, cross-lagged panel models estimated prospective relations among familial-role transitions (marriage or parenthood), personality (disinhibition, conscientiousness, and neuroticism), and problem drinking. Results Mixed support was found for the prediction of roles being more strongly associated with earlier maturing out of problem drinking and personality being more strongly associated with later maturing out. Regarding mediation, no evidence was found for the expectation that role effects would be mediated by personality. However, results did support mediation of personality effects by role transitions. Specifically, lower disinhibition and higher conscientiousness in emerging adulthood predicted role adoption, which, in turn, predicted later problem-drinking reductions. Family history of alcoholism also distally influenced these mediation processes. Conclusions The differential timing of role and personality effects is consistent with the notion of decreasing contextual influences and increasing intrapersonal influences across development. In light of role incompatibility theory, results suggest that, over the course of development, the association of familial roles with problem drinking may increasingly reflect problem-drinking effects on role entry (i.e., role selection) and decreasingly reflect role entry

  17. Integrating Social-Contextual and Intrapersonal Mechanisms of "Maturing Out": Joint Influences of Familial-Role Transitions and Personality Maturation on Problem-Drinking Reductions.

    Science.gov (United States)

    Lee, Matthew R; Ellingson, Jarrod M; Sher, Kenneth J

    2015-09-01

    "Maturing out" of problem drinking is associated with both role transitions (e.g., getting married) and personality development. However, little is known concerning how these 2 mechanisms jointly influence problem-drinking desistance. This study investigated whether salutary effects of role transitions and personality occur at different points in young-adult development and whether they mediate one another's effects. Participants were initially recruited as first-year undergraduates, with family history of alcoholism overrepresented by design (N = 489). Using 4 waves of data at roughly ages 21, 25, 29, and 34, cross-lagged panel models estimated prospective relations among familial-role transitions (marriage or parenthood), personality (disinhibition, conscientiousness, and neuroticism), and problem drinking. Mixed support was found for the prediction of roles being more strongly associated with earlier maturing out of problem drinking and personality being more strongly associated with later maturing out. Regarding mediation, no evidence was found for the expectation that role effects would be mediated by personality. However, results did support mediation of personality effects by role transitions. Specifically, lower disinhibition and higher conscientiousness in emerging adulthood predicted role adoption, which, in turn, predicted later problem-drinking reductions. Family history of alcoholism also distally influenced these mediation processes. The differential timing of role and personality effects is consistent with the notion of decreasing contextual influences and increasing intrapersonal influences across development. In light of role incompatibility theory, results suggest that, over the course of development, the association of familial roles with problem drinking may increasingly reflect problem-drinking effects on role entry (i.e., role selection) and decreasingly reflect role entry effects on problem drinking (i.e., role socialization). As emerging

  18. 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

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

    OpenAIRE

    Adeniji K. Adesemowo; Rossouw von Solms; Reinhard A. Botha

    2016-01-01

    Background: With the evolution of data, via information into knowledge and beyond, intangible information assets (seen as an integral part of IT assets in this article) increasingly come to fore. A contemporary issue facing organisations in the knowledge economy and beyond is how best to safeguard and derive optimum value from their evolving information assets. A well-known fact is that risk exists because there is the possibility of threats to an asset. Likewise, no assets equals no risk. Al...

  20. Cost approach of health care entity intangible asset valuation.

    Science.gov (United States)

    Reilly, Robert F

    2012-01-01

    In the valuation synthesis and conclusion process, the analyst should consider the following question: Does the selected valuation approach(es) and method(s) accomplish the analyst's assignment? Also, does the selected valuation approach and method actually quantify the desired objective of the intangible asset analysis? The analyst should also consider if the selected valuation approach and method analyzes the appropriate bundle of legal rights. The analyst should consider if there were sufficient empirical data available to perform the selected valuation approach and method. The valuation synthesis should consider if there were sufficient data available to make the analyst comfortable with the value conclusion. The valuation analyst should consider if the selected approach and method will be understandable to the intended audience. In the valuation synthesis and conclusion, the analyst should also consider which approaches and methods deserve the greatest consideration with respect to the intangible asset's RUL. The intangible asset RUL is a consideration of each valuation approach. In the income approach, the RUL may affect the projection period for the intangible asset income subject to either yield capitalization or direct capitalization. In the cost approach, the RUL may affect the total amount of obsolescence, if any, from the estimate cost measure (that is, the intangible reproduction cost new or replacement cost new). In the market approach, the RUL may effect the selection, rejection, and/or adjustment of the comparable or guideline intangible asset sale and license transactional data. The experienced valuation analyst will use professional judgment to weight the various value indications to conclude a final intangible asset value, based on: The analyst's confidence in the quantity and quality of available data; The analyst's level of due diligence performed on that data; The relevance of the valuation method to the intangible asset life cycle stage and

  1. 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

  2. Asset management to support urban land and subsurface management.

    Science.gov (United States)

    Maring, Linda; Blauw, Maaike

    2018-02-15

    Pressure on urban areas increases by demographic and climate change. To enable healthy, adaptive and liveable urban areas different strategies are needed. One of the strategies is to make better use of subsurface space and its functions. Asset management of the Subsurface (AMS) contributes to this. Asset management provides transparency of trade-offs between performance, cost and risks throughout the entire lifecycle of these assets. AMS is based on traditional asset management methods, but it does not only take man-made assets in the subsurface into account. AMS also considers the natural functions that the subsurface, including groundwater, has to offer (ecosystem services). A Dutch community of practice consisting of national and municipal authorities, a consultancy-engineering and a research institute are developing AMS in practice in order to 1) enhance the urban underground space planning (using its benefits, avoiding problems) and 2) use, manage and maintain the (urban) subsurface and its functions. The method is currently still under development. Copyright © 2017 Elsevier B.V. All rights reserved.

  3. Asset Literacy Following Stroke: Implications for Disaster Resilience.

    Science.gov (United States)

    O'Sullivan, Tracey L; Fahim, Christine; Gagnon, Elizabeth

    2017-10-17

    The World Stroke Organization "1 in 6" campaign aims to raise awareness that 1 in 6 persons will experience a stroke during their lifetime. With aging populations and improved survival rates, an increased number of survivors live with functional limitations and require supportive care. This has important implications for implementing an all-of-society approach to disaster risk reduction. In this study, we explore the assets that stroke survivors and caregivers consider useful in supporting their capacity to manage routine activities and independent living and to respond to a disaster. Transcripts from interviews with stroke survivors and caregivers were analyzed by use of content analysis. Assets were categorized into 4 classes: social, physical, energy, and personal characteristics and are presented as a household map. Emergent themes suggested that understanding how to mobilize assets is complicated yet essential for building resilience. Household resilience requires people have self-efficacy and motivation to move from awareness to action. The findings informed development of a conceptual model of asset literacy and household resilience following stroke. Interventions to enhance asset literacy can support an all-of-society approach to disaster risk reduction through awareness, empowerment, participation, innovation, and engagement. (Disaster Med Public Health Preparedness. 2017;page 1 of 9).

  4. 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.

  5. Integrasi Manajemen Asset dan Liabilitas Perbankan Syari’ah

    Directory of Open Access Journals (Sweden)

    Parmujianto Parmujianto

    2017-04-01

    Full Text Available Asset management focus and liability is to coordinate asset-liability portfolio of the bank in order to maximize profits for the banks and the results are distributed to the shareholders in the long term by taking into account liquidity needs and prudence. Prastimoyo (1997 says that the focus or objectives of management of assets and liabilities is to optimize revenue and keep the risk does not exceed the tolerable limit, while also maximizing the market price of the company's equity, while according to Bambang (2000, the management of assets and liabilities has a function and kenijakan in implementing a pricing strategy, both in the areas of lending and funding, in general, the responsibility of ALCO is to manage positions and allocation of funds that banks provided liquidity, maximize profit and minimize risk. On the other hand, Islamic banking has the characteristics berbada with conventional banks which do not recognize interest but for the results except that there are some business activities that exist only on Islamic banking such as trade and pawn so that it impacts extensive technical on banking activities one of which is the management asset-liabilit. So this paper will describe how the ALM policy applied to Islamic banking.

  6. Asset Management as a Precondition for Knowledge Management

    International Nuclear Information System (INIS)

    Bajramovic, E.; Waedt, K.; Gupta, D.; Gao, Y.; Parekh, M.

    2016-01-01

    Full text: Smart sensors and extensively configurable devices are gradually imposed by the automation market. Except for safety systems, they find their way into the next instrumentation and control (I&C) generation. The understanding and handling of these devices require an extensive knowledge management (KM). This will be outlined for security, testing and training. For legacy systems, security often relates to vetting and access control. For digital devices, a refined asset management is needed, e.g., down to board-level support chipsets. Firmware and system/application software have their own configurations, versions and patch levels. So, here, as a first step of the KM, a user needs to know the firmware configurability. Then, trainings can address when to apply patches, perform regression tests and on what to focus, based on accumulated experience. While assets are often addressed implicitly, this document justifies an explicit and semiformal representation of primary and supporting assets (the asset portfolio) and the establishment of an asset management system as a basis for a robust knowledge management. (author

  7. DEPRECIATION AS THE SOURCE OF REPLENISHMENT OF ENTERPRISE CURRENT ASSETS

    Directory of Open Access Journals (Sweden)

    KAFKA Sofiіa

    2017-06-01

    Full Text Available Along with the classical approach to understanding the meaning of such economic category as depreciation, we have considered the issues if the amortization is the source of the fixed assets renewal. For the purposes of the study we used methods of analysis and synthesis, systematic approach - to study the processes of working capital enterprises, logical method and simulation - to systematize information security of these processes. Results of investigations to determine the characteristics of the economic substance of depreciation established: depreciation is a compensation of working capital, which at one time was removed from circulation for the purchase of fixed assets, so you cannot treat depreciation as a source of investment in fixed assets. The source of the formation of the working capital of own funds is certainly profits and depreciation - only if profitable economic activity. So when it comes to sources of funding something, including the acquisition (creation of fixed assets, only the working capital can be the source that’s why it is important to use them efficiently and the conditions of the limited resources. The practical significance is to develop scientifically based recommendations on formation and sources of working capital enterprises and reproduction of fixed assets, which provide methodological support to forming the depreciation policy of enterprises

  8. Brownian motion model with stochastic parameters for asset prices

    Science.gov (United States)

    Ching, Soo Huei; Hin, Pooi Ah

    2013-09-01

    The Brownian motion model may not be a completely realistic model for asset prices because in real asset prices the drift μ and volatility σ may change over time. Presently we consider a model in which the parameter x = (μ,σ) is such that its value x (t + Δt) at a short time Δt ahead of the present time t depends on the value of the asset price at time t + Δt as well as the present parameter value x(t) and m-1 other parameter values before time t via a conditional distribution. The Malaysian stock prices are used to compare the performance of the Brownian motion model with fixed parameter with that of the model with stochastic parameter.

  9. 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.

  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. RFID Application of Smart Grid for Asset Management

    Directory of Open Access Journals (Sweden)

    Xiwei Wang

    2013-01-01

    Full Text Available RFID technology research has resolved practical application issues of the power industry such as assets management, working environment control, and vehicle networking. Also it provides technical reserves for the convergence of ERP and CPS. With the development of RFID and location-based services technology, RFID is converging with a variety of sensing, communication, and information technologies. Indoor positioning applications are under rapid development. Micromanagement environment of the assets is a useful practice for the RFID and positioning. In this paper, the model for RFID applications has been analyzed in the microenvironment management of the data center and electric vehicle batteries, and the optimization scheme of enterprise asset management is also proposed.

  12. 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.

  13. REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES

    Directory of Open Access Journals (Sweden)

    MARIANA GURAU

    2011-04-01

    Full Text Available Acknowledged by the accounting regulations conform to the European directives inside the alternative assessment norms, the revaluation of tangible assets is also accepted by the International Accounting Standards as an allowed alternative treatment. As there is a real interaction between accountancy and taxation, the present study aims to analyze the fiscal vision on the revaluation, the manner in which the above mentioned accepts the revaluation of tangible assets. It is a known fact that the accounting information is used by the taxation as an object and a support in order to determine and to settle the assessments, the taxes and the contributions. Still, the taxation authority reserves the rights to punctually impose some financial treatments distinct to the accounting rules. This also happens with the revaluation of tangible assets, and this is exactly what we emphasize in the present paper.

  14. TANGIBLE ASSETS IN TERMS OF DISCONNECTION BETWEEN ACCOUNTING AND TAXATION

    Directory of Open Access Journals (Sweden)

    Mariana GURĂU

    2017-05-01

    Full Text Available The purpose of this paper is to make a summary of the accounting and tax provisions of the tangible assets, regarding the current trend of disconnection between tax and accounting. Also, we are going to put together both tax and accounting provisions and we highlight which are the necessary and compulsory tax documents for fixed assets. In taxation, the principle "guilty until proven innocent" is applyng. That means that responsibility to know the Fiscal Code is an obligation "sine qua non" for taxpayers. Thus, there is in low the principle that "no one can excuse invoking ignorance of the law" ("Nemo censetur ignore legem". Based on these considerations, we found it necessary to make a summary of the fiscal obligations that have economic entities on fixed assets. This synthesis can provide to a company a basis for strong arguments in discussions with tax authorities that can prevent an aggressive approach of them.

  15. Marketing intangible assets and credit ratings, evidence from MENA

    Directory of Open Access Journals (Sweden)

    Harit Satt

    2017-05-01

    Full Text Available This paper aims to link the level of intangible incorporeal assets to the level of debt. In my 14 years analysis (from 2002 to 2015, We have designated 600 companies from MENA countries in order to build the model. In order to identify how the excessive amounts of incorporeal resources characterizes the probability of bringing lower cost of debt, We have connected a Probit relapse study. Therefore, it has been proven that the level of incorporeal assets has an important influence on the interest rate. That is, obtaining great amounts of incorporeal assets expands the organization’s odds to have more favorable credit terms and hence lower interest rate. Additional affirmation to the lenders’ rights shields was included through the results, also its effect on the cost of debt.

  16. The risk of stranded assets for utilities in Canada

    International Nuclear Information System (INIS)

    Schroeder, W.

    1998-01-01

    The problems of dealing with stranded assets in Canada and the United States were discussed. Compared to the United States, the risk associated with stranded assets for utilities in Canada was considered to be relatively low because of the following factors: (1) low variable cost, (2) isolation, (3) lack of transmission interconnection capacity, (4) lack of tight synchronization in North America, (5) the likelihood of an increase in natural gas prices, (6) the absence of jurisdictional disputes such as FERC versus the states, (7) social considerations, (8) the learning curve, (9) politics, (10) weak balance sheets, (11) relatively low electricity prices, (12) the weak Canadian dollar, and (13) the possibility of refinancing at lower interest rates. Ontario Hydro, New Brunswick and Nova Scotia Power are the three Canadian utilities that may have stranded costs. For Ontario Hydro and New Brunswick Power the stranded costs would be related to nuclear generator problems, whereas for Nova Scotia Power, the stranded costs would be related to the thermal generating base, the threat from Sable Island Gas and the changing tax structure of the utility. Some other reasons why stranded assets could be created in Canada would include low variable costs and high fixed costs, over capacity of at least 30 per cent in generation, limited domestic energy growth, competitive threat from gas, reliability and safety of nuclear plants, and technology change. Five factors in terms of which stranded assets can be expressed are: (1) variable cost definition, (2) total cost definition, (3) operating profit definition, (4) wide geographic definition, and (5) free market definition. In calculating stranded assets, the number of years over which the assets are recovered and the discount rate are considered to be key factors. 26 tabs

  17. [Methodology for health assets mapping in a community].

    Science.gov (United States)

    Botello, Blanca; Palacio, Sergio; García, Mercedes; Margolles, Mario; Fernández, Federico; Hernán, Mariano; Nieto, Javier; Cofiño, Rafael

    2013-01-01

    Within the development of a regional strategy for community health engagement in Asturias (Spain), and connected to the Health Observatory, we carried out a methodology to initiate the mapping of health assets at a local level. This methodology begins with a description of the most formal resources and of the pre-existing community activities, together with a characterization of the most informal, personal and symbolic health resources. We introduce our tools, grouped for the development of mapping, and explain their connection with the theoretical models of salutogenesis, asset model and community development. Copyright © 2012 SESPAS. Published by Elsevier Espana. All rights reserved.

  18. 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

  19. DYNAMICS OF ASSETS AND INVESTMENTS IN ROMANIA VOLUNTARY PENSION FUNDS

    Directory of Open Access Journals (Sweden)

    CONSTANTIN DURAC

    2016-10-01

    Full Text Available In most countries, private pensions have an increasingly more important place in the current pension systems. Their importance consist on the one hand, by their contribution that have to preserve a level of income in retirement, comparable to the active period, and on the other side, by the amounts collected from the participants and investments in various investment instruments. In this article I analyze the overall evolution of total assets and net assets on 30 September 2007 - September 30, 2016, and dynamics of the main investment instruments in which pension funds have made investments optional.

  20. Analytic hierarchy process (AHP) as a tool in asset allocation

    Science.gov (United States)

    Zainol Abidin, Siti Nazifah; Mohd Jaffar, Maheran

    2013-04-01

    Allocation capital investment into different assets is the best way to balance the risk and reward. This can prevent from losing big amount of money. Thus, the aim of this paper is to help investors in making wise investment decision in asset allocation. This paper proposes modifying and adapting Analytic Hierarchy Process (AHP) model. The AHP model is widely used in various fields of study that are related in decision making. The results of the case studies show that the proposed model can categorize stocks and determine the portion of capital investment. Hence, it can assist investors in decision making process and reduce the risk of loss in stock market investment.

  1. THE INTANGIBLE ASSETS INVESTMENTS. CHARACTERISTICS AND THE ACCOUNTING TREATMENT

    Directory of Open Access Journals (Sweden)

    Prediscan Mariana

    2011-07-01

    Full Text Available In the knowledge-based economy the fundamental determinants of the enterprise value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success. Wealth, growth and welfare are driven nowadays by intangible investments. The knowledge economy is characterized by huge investments in human capital and informational technology. Despite of the increased importance of intangible assets, as the source of the firm` competitive advantages, the information regarding these kind of assets, both available in the inside of the firm and, which is presented to the externals, is pour. In this paper I present the reasons for this situation.

  2. OGJ300 population shrinks, but assets total grows

    International Nuclear Information System (INIS)

    Beck, R.J.; Bell, L.

    1995-01-01

    Publicly traded oil and gas companies in the US are declining in population but growing in financial terms. The Oil and Gas Journal 300, the annual list of publicly traded companies with oil production in the US, includes only 281 companies this year. As of the data compilation deadline, only that number of companies had filed annual financial results with the US Securities and Exchange Commission. The OGJ300 ranks companies by assets without regard to whether the companies use the successful efforts or full cost accounting method. Normally, assets for a given set of properties are higher under full cost than under successful efforts accounting

  3. 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....

  4. A Case Study of Risk Informed Asset Management (RIAM) for Nuclear Power Plant

    International Nuclear Information System (INIS)

    Lee, Gyoung Cheol; Jeong, Yong Hoon; Chang, Soon Heung; Chung, Dae Wook

    2006-01-01

    Recently, the concern for Nuclear Asset Management (NAM) is increasing in nuclear industry. Asset Management is management of the financial assets of a company in order to maximize return. However, asset management in the nuclear industry is needed for coincidental consideration of nuclear safety and risk. Over fast several years, efforts for development of safety concerned and financial asset maximizing method, process and tools have been continued internationally. Risk Informed Asset Management (RIAM) is a methodology, process, and (eventually) software tool by which analyst review historical performance and develop predictive logic models and data analyses to provide plant manager and company decision-makers critical quantitative performance indicators

  5. 26 CFR 1.367(b)-3T - Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary).

    Science.gov (United States)

    2010-04-01

    ... assets; third, intangible assets that are amortizable; and finally, the remaining assets of the foreign... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Repatriation of foreign corporate assets in... Corporation § 1.367(b)-3T Repatriation of foreign corporate assets in certain nonrecognition transactions...

  6. High Performance Computing Assets for Ocean Acoustics Research

    Science.gov (United States)

    2016-11-18

    can be tested against theory, practicality of computational methods can be determined, and studies of underwater acoustics phenomena can be...Administrative Grants Officer Vbefense Techllical Information Office Naval Research Laboratory Grant and Contract Services (WHOI) AOPE Department Office...distribution is unlimited. ONR DURIP Grant Final Report High Performance Computing Assets for Ocean Acoustics Research Timothy F. Dud a Applied Ocean

  7. Locus of control and investment in risky assets

    NARCIS (Netherlands)

    Salamanca Acosta, N.; de Grip, A.; Fouarge, D.; Montizaan, R.M.

    2013-01-01

    Using representative household panel data, we show that the investment behavior of households is related to the economic locus of control of household heads. A household’s internal locus of control in economic issues is positively related to its decision to hold risky assets as well as its share of

  8. Locus of control and investment in risky assets

    NARCIS (Netherlands)

    Salamanca, N.; de Grip, A.; Fouarge, D.; Montizaan, R.M.

    2013-01-01

    Using representative household panel data, we show that the investment behavior of households is related to the economic locus of control of household heads. A household's internal locus of control in economic issues is positively related to its decision to hold risky assets as well as its share of

  9. Author: V Basdeo THE LAW AND PRACTICE OF CRIMINAL ASSET ...

    African Journals Online (AJOL)

    10332324

    where criminal asset forfeiture is employed as a law enforcement tool, the fulfilment by the state of its public ... submitted by the author for the completion of the degree Doctor of Laws at the University of. South Africa .... motion proceedings.34 In NDPP v Rautenbach35 the court held that in determining whether there were ...

  10. Pareto Improving Price Regulation when the Asset Market is Incomplete

    NARCIS (Netherlands)

    Herings, P.J.J.; Polemarchakis, H.M.

    1999-01-01

    When the asset market is incomplete, competitive equilibria are constrained suboptimal, which provides a scope for pareto improving interventions. Price regulation can be such a pareto improving policy, even when the welfare effects of rationing are taken into account. An appealing aspect of price

  11. 7 CFR 3550.54 - Calculation of income and assets.

    Science.gov (United States)

    2010-01-01

    ... (including gifts); (6) Lump sum additions to family assets such as inheritances; capital gains; insurance... received in a lump sum; (7) Any earned income tax credit; (8) Adoption assistance in excess of any amount... family in the form of refunds or rebates under State or local law for property taxes paid on the dwelling...

  12. 77 FR 3958 - Mortgage Assets Affected by PACE Programs

    Science.gov (United States)

    2012-01-26

    ... collateral, and such liens ``run'' with the property. As a result, a mortgagee foreclosing on a property... (``ANPR'') concerning mortgage assets affected by Property Assessed Clean Energy (``PACE'') programs and... February 28, 2011, that deal with property assessed clean energy (PACE) programs.'' In response to and...

  13. Assets among low-income families in the Great Recession

    Science.gov (United States)

    Garfinkel, Irwin

    2018-01-01

    This paper examines the association between the Great Recession and real assets among families with young children. Real assets such as homes and cars are key indicators of economic well-being that may be especially valuable to low-income families. Using longitudinal data from the Fragile Families and Child Wellbeing Study (N = 4,898), we investigate the association between the city unemployment rate and home and car ownership and how the relationship varies by family structure (married, cohabiting, and single parents) and by race/ethnicity (White, Black, and Hispanic mothers). Using mother fixed-effects models, we find that a one percentage point increase in the unemployment rate is associated with a -0.5 percentage point decline in the probability of home ownership and a -0.7 percentage point decline in the probability of car ownership. We also find that the recession was associated with lower levels of home ownership for cohabiting families and for Hispanic families, as well as lower car ownership among single mothers and among Black mothers, whereas no change was observed among married families or White households. Considering that homes and cars are the most important assets among middle and low-income households in the U.S., these results suggest that the rise in the unemployment rate during the Great Recession may have increased household asset inequality across family structures and race/ethnicities, limiting economic mobility, and exacerbating the cycle of poverty. PMID:29401482

  14. Asset Attribution Stability and Portfolio Construction: An Educational Example

    Science.gov (United States)

    Chong, James T.; Jennings, William P.; Phillips, G. Michael

    2014-01-01

    This paper illustrates how a third statistic from asset pricing models, the R-squared statistic, may have information that can help in portfolio construction. Using a traditional CAPM model in comparison to an 18-factor Arbitrage Pricing Style Model, a portfolio separation test is conducted. Portfolio returns and risk metrics are compared using…

  15. Rurality as an Asset for Inclusive Teaching in Chemical Engineering

    Science.gov (United States)

    Gomez, Jamie; Svihla, Vanessa

    2018-01-01

    We developed and tested a pedagogical strategy--asset-based design challenges--to enhance diversity in early chemical engineering coursework. Using qualitative methods, we found first-year students justified high-cost solutions with ethical arguments; teams that included rural expertise argued instead for economically-viable solutions. In the…

  16. 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 BUSINESS...

  17. 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 BUSINESS...

  18. From boom til bust: how loss aversion affects asset prices

    NARCIS (Netherlands)

    A.B. Berkelaar (Arjan); R.R.P. Kouwenberg (Roy)

    2000-01-01

    textabstractIn 1996 Alan Greenspan warned that stock prices were "unduly escalated" and reflected "irrational exuberance". In this paper we describe an economy that can support a prolonged surge of asset prices, accompanied by a sharp increase of volatility. We study an equilibrium model where some

  19. Challenging the myths: the mid-stream asset provider's view

    International Nuclear Information System (INIS)

    Findlay, R.

    1996-01-01

    The term 'mid-stream asset business' implies custom processing and gathering, meaning that a gas producer sells his gas at the wellhead, thereby transferring the business of gathering, processing and marketing of the gas and liquids to a third party. The concept is popular in the United States, but is not yet common in Canada. In Canada, producers own the gas gathering and processing systems. The mid-stream asset business was claimed to be more user friendly than the old custom processing business. Three myths about the mid-stream asset business were challenged: (1) all the risk is on the producer, the processor takes no risk, (2) the mid-stream asset business is an expensive means of financing further exploration, and (3) owning and operating gathering and processing facilities is an integral part of a producer's business. Arguments were brought forth to dispel these myths and to emphasize that a processor should be prepared to accept risks associated with the commodity, prices, production and operations. To be operationally effective, the producer's flexibility and strategic advantages must approach the same level as if he were the owner of the facility

  20. A Data Mining Approach to Modelling of Water Supply Assets

    DEFF Research Database (Denmark)

    Babovic, V.; Drecourt, J.; Keijzer, M.

    2002-01-01

    supply assets are mainly situated underground, and therefore not visible and under the influence of various highly unpredictable forces. This paper proposes the use of advanced data mining methods in order to determine the risks of pipe bursts. For example, analysis of the database of already occurred...