MENGUNGKAP ALASAN WAJIB PAJAK MENGIKUTI PROGRAM PENGUNGKAPAN SUKARELA by Eka Susiyana, Moh. Faisol

“… PPS is an opportunity given by the state to tax amnesty participants in accordance with UU number 11 of 2016 who have not disclosed all net assets in a statement letter and provides an opportunity for individual taxpayers to disclose net assets that have not been reported in the 2020 annual tax return obtained from 2016 to 2020. …”
Get full text

Exploration and practice of data classification and grading based on DSMM by YUN Guigui, DU Bin, LIU Shumei

“…Data assets have become one of the most important new assets and the most effective booster for digital transformation in universities. …”
Get full text

Can cryptos hedge against inflation? Evidence from biwavelet analysis by Thai Hong Le, Duc Anh Nguyen, Dung Anh Le

“…Our results suggest that cryptocurrencies, except Ethereum, can serve as safe-haven and effective long-term hedging assets against inflation in the US and EU. On the other hand, Litecoin stands out as the only crypto that can effectively hedge assets in the medium term. …”
Get full text

METHODS OF FINANCING OF INVESTMENT PROJECTS OF BIG STRUCTURES OF METALLURGICAL SECTOR by A. E. Nikiforov, L. M. Kravets, A. S. Vorozhun

“…Instruments of attraction of the borrowed current assets for major structures of metallurgical branch are examined.…”
Get full text

Cost-Effectiveness of Life Cycle Cost Theory-Based Large Medical Equipment by Xiaoyi Chang, Yongqiang Zhao, Yuebin Li, Ting Bai, Jungang Gao, Chao Zhao

Get full text

Financial Accessibility and Poverty Reduction in Northern Uganda, Lango Sub-Region by Eton, Marus, Picho Epiphany, Odubuker, Mary, Ejang, Benard, Patrick Ogwel

“…The findings revealed that financial institutions had not done much to reach the poor, which limits their productivity capacity and capacity to acquire productive assets. While there are isolated pockets of poverty reduction as expressed by participants’ ability to own personal assets and easily manage their dependency burdens, a few individuals have access to better health facilities. …”
Get full text

Inheritances and gifts: Possibilities for a fair taxation of intergenerational capital transfers by Johannes Stößel, Julian Schneidereit, Sonja Stockburger

“… In Germany, transfers of assets between generations are subject to inheritance and gift tax.1 However, there are different views on whether or not the present level of taxation is high enough. …”
Get full text

Climate change risk trap: low-carbon spatial restructuring and disaster risk in petroleum-based economies by Viktor Rözer, Sara Mehryar, Mohammad M M Alsahli

“…At the same time, the profound economic changes resulting from a low-carbon transition lead to a spatial redistribution of assets and labour, when brown assets and jobs get stranded and new green assets and jobs are created elsewhere. …”
Get full text

Mean-Variance optimal portfolio selection integrated with support vector and fuzzy support vector machines by Simrandeep Kaur, Arti Singh, Abha Aggarwal

“…Leveraging the Radial Basis Function (RBF) kernel, the SVM identifies assets with higher growth potential. However, due to inherent uncertainties, some input points may not be precisely classified into their respective classes in various applications. …”
Get full text

The internet of battle things: a survey on communication challenges and recent solutions by Rachel Kufakunesu, Herman Myburgh, Allan De Freitas

“…The domain for IoBT encompasses a broad range of military assets, from drones and ground vehicles to soldier-worn wearables, sensors, and munitions. …”
Get full text

Research of the investment results of pension savings by G. F. Fatkhlislamova

“…The structure of investing pension savings by these entities in various types of assets - government and corporate securities, deposits and accounts of credit organizations has presented. …”
Get full text

Research on inter-blockchain service framework and communication mechanism based on smart service transaction by Bohan KANG, Ning ZHANG, Jianming ZHU

“…Due to the lack of communication mechanism between inter-blockchain services, it is difficult to formulate effective interconnection between different blockchain.Under the smart services ecosystem, two parties of the transaction not only execute the single transaction of data assets, but also extend the scope of their services to cover a wider range of digital assets transfer scenarios.An inter-blockchain communication(IBC) framework for smart service transaction is designed.With component-based and modular design, it makes flexible for the subject and object application of smart service transaction to access IBC framework and thus promote inter-blockchain scalability.Finally, a three-phrase inter-blockchain communication protocol for smart service transaction is proposed to ensure the atomicity and consistency of inter-blockchain ecosystem.…”
Get full text

Volatility-based adjustments to portfolio risk assessment tools by S. V. Korzhnev

“…The article is devoted to the analysis of correlation between assets in the Russian stock market. The purpose of the study is to assess the stability of correlation coefficients. …”
Get full text

OPTIMIZATION OF THE ENTERPRISE CAPITAL STRUCTURE by I. I. Chvankova

“…The main attention is focused on efficiency of investment  of fixed and circulating assets, to what extent their correlation is optimal for financial stability of the enterprise and for choice of enterprise strategy.…”
Get full text

Working capital, profitability, liquidity and solvency of healthcare insurance companies by André Luiz de Souza Guimarães, Valcemiro Nossa

“…The results indicate that a certain structure - where financial current assets exceed onerous current liabilities, and cyclical current assets exceed cyclical current liabilities ¿ is associated with higher levels of profitability, liquidity and solvency. …”
Get full text

Comparative analysis of the effects of business of public enterprises in Serbia by Jovović Marina, Prlinčević Gordana, Mušikić Slađana

“…Although state-owned enterprises have huge assets and have a monopoly position on the market, they generally operate at a loss. …”
Get full text

Financial Innovation and Sustainable Development in Selected Countries in West Africa by Folorunsho M. Ajide

“…This is because individuals would move away from more liquid assets to less liquid assets. On the other hand, financial innovations could potentially lead to an increase in money demand if payment systems improve and individual’s demand for more liquid assets is channeled to productive sectors. …”
Get full text

Safe havens for Bitcoin and Ethereum: evidence from high-frequency data by Fahad Ali, Muhammad Usman Khurram, Ahmet Sensoy

“…Thus, rational investors holding cryptocurrencies for extended periods firmly search for assets that can diversify their risk, preferably with assets other than cryptocurrencies. …”
Get full text

An Investigation into Information Security Managerial Practices in Selected Public Sector Organizations. by Ahimbisibwe, Benjamin K., Nabende, Peter, Musiimenta, Florence

“…In line with these objectives, security was acknowledged as a requisite element in protecting organizational information assets. The study covered two public sector organisations specifically, Uganda Wildlife Authority and National Forestry Authority. …”
Get full text

Accounting as a performance measurement tool: A case study of Restaurants in Musanze Town/Rwanda. by Elisee, Kaberuka

“…Then the increase of assets in the restaurants was the other component with a meaningful rate of 15% .According to the respondents when their restaurants increased their assets like acquisition of new equipment, having enough current assets to meet some obligations without depending much on liabilities, therefore this is a sign of performance in their business. …”
Get full text