The impact of IFRS 16 adoption on financial statements of listed South African mining companies by Milan van Wyk, Yolandi Enslin

“…The findings illustrated that IFRS 16 increased total assets and liabilities post-adoption. Return-on-asset ratios were not significantly impacted; however, significant changes were noted in debt/equity and debt/asset ratios. …”
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Dynamic Connectedness, Spillovers, and Delayed Contagion between Islamic and Conventional Bond Markets: Time- and Frequency-Domain Approach in COVID-19 Era by Peterson Owusu Junior

“…Using the Baruník and Křehlík spillover index, the study examines the dynamic connectedness and spillovers between Islamic and conventional (G6) bond markets to reveal the time- and frequency-domain dynamics of the two asset classes under different market conditions. …”
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The Impact of Capital Structure on the Performance of Chinese E-Commerce Industry Companies (2013–2019 Panel Data) by Meng-Yao Zhang, Li-Wei Lin, Huei-Ping Chen, Xuan-Ze Zhao

“…Moreover, the short-term interest-bearing debt ratio and the total asset turnover ratio have a positive impact on firm performance, while the impacts of the current assets ratio and intangible assets ratio on firm performance are not significant. …”
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ESTIMATING TURKISH STOCK MARKET RETURNS WITH APT MODEL: COINTEGRATION AND VECTOR ERROR CORRECTION by Özge SEZGİN ALP, Fazıl GÖKGÖZ, Güray KÜÇÜKKOCAOĞLU

“… Multifactor financial models are of great importance in analyzing practical asset prices. As an alternative to CAPM, Arbitrage Pricing Theory (APT), developed by Ross (1976), describes the expected returns on any financial asset with respect to macroeconomic factors. …”
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HSK Wallet: A User Friendly Blockchain Application by Hassan Shah Khan, Kashif Iqbal, Munaf Rashid, Aqsa Shahid

“…It focuses on improving the security, transparency, and efficiency of digital asset operations compared to traditional systems and decentralized solutions. …”
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A Novel Approach for the Grid-Serving Implementation of Charging Infrastructures and Their Techno-Economic Integration in the Existing Power Grid by Timo Alexander Hertlein, Ivana Mladenovic, Christian Weindl

“…Furthermore, the derivation of additional costs arising from the utilization-dependent thermal aging of grid assets and their imputed integration into the incentive system is described.…”
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The Impact of Islamic Financing on the Economic Development of Aden governorate (A Field Study at Saba, Al-kurimi and Tadhamon banks) by Iskander A. Sattar, Ammar Saleh, Omar Hubaishan

“…The study investigates how profit-and-loss-sharing arrangements and asset-based financing help productive firms grow, improve production, and generate jobs. …”
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Impact of microcredit on the performance of micro and small enterprises (MSEs) in Yemen by Osamah Ahmed AL-Maamari, Nadeem Aljonaid, Noufal Alrefaei

“…However, microcredit does not show a significant association with asset growth. Furthermore, beneficiary satisfaction mediates the relationship between microcredit and profitability, sales growth, and asset growth, highlighting its crucial role in maximizing the benefits of microfinance services. …”
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A test on the location of tangency portfolio for small sample size and singular covariance matrix by Svitlana Drin, Stepan Mazur, Stanislas Muhinyuza

“…The test for the location of the tangency portfolio on the set of feasible portfolios is proposed when both the population and the sample covariance matrices of asset returns are singular. The particular case of investigation is when the number of observations, n, is smaller than the number of assets, k, in the portfolio, and the asset returns are i.i.d. normally distributed with singular covariance matrix Σ such that $rank(\boldsymbol{\Sigma })=r\lt n\lt k+1$. …”
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Power Option Pricing Based on Time-Fractional Model and Triangular Interval Type-2 Fuzzy Numbers by Tong Wang, Pingping Zhao, Aimin Song

“…The randomness in market uncertainty is modeled by a time-fractional diffusion model, which describes trend memory in underlying asset prices. The fuzziness in market uncertainty is characterized by a triangular interval type-2 fuzzy numbers, which better captures the fuzziness of underlying asset prices. …”
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Application and prospect of blockchain in Metaverse by Xiaoling SONG, Yong LIU, Jingnan DONG, Yongfei HUANG

“…The metaverse is a new ecology that seamlessly integrates the virtual digital world and the real physical world, and has recently attracted widespread attention from all walks of life.With the maturity of various new IT technologies such as blockchain technology, artificial intelligence technology, VR/AR and sensing technology, mobile communication technology and ubiquitous computing technology, the further development of the Metaverse is possible.At present, research on the Metaverse mainly involves industrial projects, infrastructure, key technologies, privacy and security, etc.Although blockchain technology is covered in these studies, the specific points about the advantages of blockchain applied to the Metaverse are still lacked.Blockchain technology can not only provide an open and free decentralized environment for the Metaverse, but also act as a fair and reasonable digital asset distribution mechanism.The digital identity and digital asset management in the Metaverse empowered by blockchain was studied.The development process and characteristics of the Metaverse were analyzed.And the core technologies and challenges faced by the development of the Metaverse were discussed.Meanwhile, the key technologies of the blockchain were studied, and the feasibility of applying the blockchain to the Metaverse was analyzed from two aspects: the essential characteristics of the blockchain and the advantages of other technology integration.The Metaverse ecosystem architecture was further proposed, and the blockchain-based self-sovereign identity management model, blockchain-NFT workflow and its application in the Metaverse were analyzed in detail.Furthermore, combining the latest research progress of blockchain and the Metaverse, it was pointed out that the application of blockchain to the Metaverse will be from four aspects: infrastructure, communication and computing resource management mechanisms, regulation and privacy protection, and blockchain scalability and interoperability.Then the related challenges ahead and future research directions were presented at last.…”
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Weapon-Target Assignment Problem by Multiobjective Evolutionary Algorithm Based on Decomposition by Xiaoyang Li, Deyun Zhou, Qian Pan, Yongchuan Tang, Jichuan Huang

“…The weapon-target assignment (WTA) problem is a key issue in Command & Control (C2). Asset-based multiobjective static WTA (MOSWTA) problem is known as one of the notable issues of WTA. …”
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SYSTEMATIC RISK ASSESMENT USING OLS METHOD - THE CASE OF THE CAPITAL MARKET OF BOSNIA AND HERZEGOVINA by Azra Zaimović

“… The Sharpe-Lintner Capital Asset Pricing Model (CAPM) implies a simple linear equation for pricing risky financial assets, individually and in portfolios. …”
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Government environmental information disclosure and digital transformation of manufacturing companies: evidence from China by Songtao Xu, Xia Chen

“…Despite heavy assets typically being seen as a barrier to digital transformation in heavily polluting industries, GEID still significantly promotes the digital transformation of asset-intensive enterprises. …”
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Multi-period and multi-objective stock portfolio modeling considering cone constraints by Masoomeh Zeinalnezhad, Zohreh Ebrahimi, Towhid Pourrostam

“…Another result obtained in this study is calculating the percentage of optimal amounts assigned to each asset, providing a base for investors to avert investing in unsuitable assets and incurring losses. …”
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Key determinants of firm value: Evidence from Serbian listed companies by Šepa Anja, Peštović Kristina, Tica Nedeljko, Saković Dušan

“…The results of panel data analysis show that on the one hand, liquidity and asset tangibility have positive and statistically significant influence on firm value, while on the other hand, leverage and profitability have negative and statistically significant influence on the value of the firm. …”
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Costo de capital bajo riesgos asimétricos en el mercado de valores mexicano by M. Rodríguez, K. Cortez, H. García

“…Utilizamos la metodología del capital asset price model (CAMP) propuesta por W. Sharpe (1964) y contrastamos este análisis con la metodología formulada y adaptada por J. …”
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SYSTEMATIC RISK ASSESMENT USING OLS METHOD - THE CASE OF THE CAPITAL MARKET OF BOSNIA AND HERZEGOVINA by Azra Zaimović

“… The Sharpe-Lintner Capital Asset Pricing Model (CAPM) implies a simple linear equation for pricing risky financial assets, individually and in portfolios. …”
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Analysis of Buying, Selling, and Leasing Virtual Land in the Metaverse: A Perspective from Sharia Economic Law by Muhamad Izazi Nurjaman, Sofian Al-Hakim, Iwan Setiawan, Mualimin Mochammad Sahid

“…The transactions carried out involve intangible assets, namely virtual land and cryptocurrency. In these transactions, there is an expansion of the object of the ijarah (lease) contract, which typically involves the benefit of tangible objects or assets but can also include the benefit of intangible objects or assets, provided that the intangible asset requires another object (a tangible object) or a process that enables the asset to have utility, thus fulfilling the purpose of the contract in accordance with the principles of muamalah maliyyah (financial transactions). …”
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SUSTAINABILITY PERFORMANCE OF INFRASTRUCTURE PROJECTS: THE CASE FOR LIFE CYCLE SUSTAINABILITY ASSESSMENT METHODOLOGY by Bankole AWUZIE, Alfred NGOWI

“…Several variants of such systems have become prevalent in the C&I industry for deployment to projects and assets. Yet, it appears that they have focused mainly on developed countries, certain sustainability dimensions, and certain phases of the infrastructure asset’s lifecycle. …”
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