AUTOMATION OF INVENTORY PROCESS OF PERSONAL COMPUTERS by A. I. Zaharenko, A. V. Vashetin

“…The modern information infrastructure of a large or medium-sized enterprise is inconceivable without an effective system of the computer equipment and fictitious assets inventory. An example of creation of such system which is simple for implementation and has low cost of possession is considered in this article.…”
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Creating Intangible Value through a Corporate Employee Portal by David Mendes, Jorge Gomes, Mário Romao

“…BSC and SM clarify how intangible assets are aligned with strategy, to create value for the organization. …”
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Intelligent planning method for cyber defense strategies based on bounded rationality by Yingze LIU, Yuanbo GUO, Chen FANG, Yongfei LI, Qingli CHEN

“…Considering that network defense subjects were usually resource-constrained, an intelligent planning and au-tonomous implementation of network defense strategies under bounded rationality was studied considering the concept of intelligent confrontation.First, attack graph, general knowledge and domain-specific knowledge were fused to construct a network defense security ontology.On that basis, knowledge reasoning was utilized to recommend security defense strategies to better adapt to the security needs of protected network information assets and current attack threats.Finally, an autonomous planning and implementation of defense strategies was achieved under the constraints of limited network security defense resources and dynamic changes of network information assets with the help of bounded rationality.The example shows that the proposed method is robust under dynamic attacks.The experiments show that the defense effec-tiveness is improved by 5.6%～26.12% compared with existing game theory and attack graph-based methods against a typical APT attack.…”
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Risk, capital buffers and bank lending: The adjustment of euro area banks by Laurent Maurin, Mervi Toivanen

“…Second, the adjustment towards higher equilibrium capital ratios has a significant impact on banks’ assets. The impact is more sizeable on security holdings than on loans, thereby suggesting a pecking order of bank assets for deleveraging.…”
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Cybersecurity Attacks and Detection Methods in Web 3.0 Technology: A Review by Bandar Alotaibi

“…Web 3.0 aims to empower users by providing them with ownership and control of their data and digital assets rather than leaving them in the hands of large corporations. …”
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ACCOUNTING POLICIES AND FINANCIAL ANALYSIS INTERDEPENDENCES EMPIRICAL EVIDENCE by Nino Serdarević

“…Author argues that recently suggested financial management measures involving cash and assets manage ment,liquidity ratios and turns do not directly imply accounting information quality, prior computed within applied accounting conservatism. …”
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The Effect of The CAMEL Method on Profitability in General Banking Listed on The Indonesian Stock Exchanges in 2020-2022 by Ainun Putri Rayhan, Dinda Permatasari, Ikah Afri Cahyani, Yasmin Fatihatul Azizah, Haidar Tri Putra, Rina Mudjiyanti

“…The variables in this research are capital, assets, management, earnings, liquidity, and profitability. …”
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Rethinking Indonesian Anti-Money Laundering Laws in the Age of Online Gaming Economies by Shelvi Rusdiana, Tantimin, Winda Fitri

“…The findings reveal that while the AML Law provides a basic framework, it requires further development to specifically address the role of virtual assets and gaming platforms in money laundering. This study proposes legal reforms, including clearer definitions of virtual assets and amendments to impose liability on gaming developers, with the aim of enhancing Indonesia's regulatory framework to address emerging threats.…”
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Capital structure, profitability, and short-term solvency of nascent SMEs in Ghana: An empirical study by Karikari Amoa-Gyarteng, Shepherd Dhliwayo

“…Additionally, while nascent SMEs must prioritize maintaining liquidity to safeguard against unforeseen contingencies, this comes at a high cost in terms of missed opportunities that could significantly enhance the company’s long-term return on assets. Thus, it is crucial for small business owners in Ghana to strike a balance between short-term solvency and return on assets by engaging in prudent financial management practices. …”
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On the economic risk capital of portfolio insurance by Werner Hürlimann

“…As illustrations, we discuss portfolio insurance for an equity market index using empirical data, and analyze the more general multivariate situation of a portfolio of risky assets.…”
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An Empirical Analysis of Non-Interest Income's Effect on Commercial Bank Performance by Yimeng Wang, Aisyah Abdul-Rahman, Syajarul Imna Mohd Amin, Ainul Huda Jamil

“…The impact of non-interest revenue on the performance of commercial banks was empirically investigated, together with the quantity of bank assets and the cost-to-income ratio. The study results indicate a sizeable negative association with operational costs and a substantial positive correlation with total bank assets, macroeconomic growth, and commercial bank performance. …”
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Maximizing Banking Profit on a Random Time Interval by J. Mukuddem-Petersen, M. A. Petersen, I. M. Schoeman, B. A. Tau

“…In keeping with the main theme of our contribution, we simulate the financial indices return on equity and return on assets that are two measures of bank profitability.…”
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A Systematic Overview of Fuzzy-Random Option Pricing in Discrete Time and Fuzzy-Random Binomial Extension Sensitive Interest Rate Pricing by Jorge de Andrés-Sánchez

“…Since the early 2000s, fuzzy mathematics has fostered a stream of research on the financial valuation of assets incorporating optionality. This paper makes two contributions to this field. …”
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Empirical Evidence on Time-Varying Hedging Effectiveness of Emissions Allowances under Departures from the Cost-of-Carry Theory by Kai Chang

“…In the immature emissions allowances market, market participants optimize portfolio sizes between spot and futures assets using historical market information and then achieve higher risk reduction of assets portfolio revenues; accordingly, we can obtain better hedging effectiveness through time-varying hedge ratios with departures from the cost-of-carry theory.…”
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VALUE RELEVANCE OF FAIR VALUE HIERARCHY INFORMATION OF NIGERIAN NON-FINANCIAL FIRMS by Aliyu Baba Usman, Ndagi Salihu, Isah Ibrahim, Shuaibu Bawa Wuse

“… Switch from Statement of Accounting Standard (SAS) to the International Financial Reporting Standards (IFRS) in Nigeria requires reporting entities to mark-to-market financial assets and liabilities and to recognise holding gains and losses as items of other comprehensive income. …”
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Analysis of Financing Efficiency of Chinese Agricultural Listed Companies Based on Machine Learning by Lixia Liu, Xueli Zhan

“…And we find the following: (1) The random forest regression model significantly outperformed the Tobit regression model, with determination coefficients (R2) greater than 0.9 in full sample sets. (2) Total liability, financial expenses, return on total assets, and inventory turnover rate are important factors affecting financing efficiency of agricultural listed companies. (3) Return on total assets and inventory turnover rate promote the financing efficiency, while total liability and financial expenses reduce financing efficiency. …”
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MEnDiGa: A Minimal Engine for Digital Games by Filipe M. B. Boaventura, Victor T. Sarinho

“…This paper presents the Minimal Engine for Digital Games (MEnDiGa), a simplified collection of game assets based on game features capable of building small and casual games regardless of their implementation resources. …”
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Determination of Affecting Factors on Profitability of Banking Sector: An Examination upon the Turkish Banking Sector for the Period of 2006-2018 by Mustafa Tevfik Kartal

“…Although net profit of Turkish Banking Sector (TBS) has reached TL 54.1 billion in 2018, the profitability of TBS has been decreasing. Return on assets of TBS has decreased from 2.3% in 2006 to 1.4% in 2018. …”
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La charte européenne de la coopération en matière d’appui à la gouvernance locale : outil et questionnements pour les autorités territoriales by Gaëlle Dusepulchre

“…On the one hand, it seeks to highlight the assets of this new interest. On the other, it attempts to draw out some of the questions still pending…”
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