Digital Twins for Engineering Asset Management:Synthesis,Analytical Framework,and Future Directions

Effective engineering asset management(EAM)is critical to economic development and improving livability in society,but its complexity often impedes optimal asset functionalities.Digital twins(DTs)could revolutionize the EAM paradigm by bidirectionally linking the physical and digital worlds in real time.There is great industrial and academic interest in DTs for EAM.However,previous review studies have predominately focused on technical aspects using limited life-cycle perspectives,failing to holistically synthesize DTs for EAM from the managerial point of view.Based on a systematic literature review,we introduce an analytical framework for describing DTs for EAM,which encompasses three levels:DT 1.0 for technical EAM,DT 2.0 for technical-human EAM,and DT 3.0 for technical-environmental EAM.Using this framework,we identify what is known,what is unknown,and future directions at each level.DT 1.0 addresses issues of asset quality,progress,and cost management,generating technical value.It lacks multi-objective self-adaptive EAM,however,and suffers from high application cost.It is imperative to enable closed-loop EAM in order to provide various functional services with affordable DT 1.0.DT 2.0 accommodates issues of human-machine symbiosis,safety,and flexibility management,generating managerial value beyond the technical performance improvement of engineering assets.However,DT 2.0 currently lacks the automation and security of human-machine interactions and the managerial value related to humans is not prominent enough.Future research needs to align technical and managerial value with highly automated and secure DT 2.0.DT 3.0 covers issues of participatory governance,organization management,sustainable development,and resilience enhancement,generating macro social value.Yet it suffers from organizational fragmentation and can only address limited social governance issues.Numerous research opportunities exist to coordinate different stakeholders.Similarly,future research opportunities exist to develop DT 3.0 in a more open and complex system.

Reflections and Improvements on China’s Asset-Backed Securities Information Disclosure System

Asset-backed securities are developed through complex processes such as asset restructuring and credit enhancement.Therefore,the information asymmetry between issuers and investors is greater compared to traditional securities,which imposes higher requirements on information disclosure for asset-backed securities.Asset-backed securities have characteristics such as diversified disclosers,differentiated disclosure content,and specialized risk factors.China has already formulated a series of rules and regulations regarding information disclosure of asset-backed securities.It is imperative to develop specialized laws and regulations for asset-backed securities,encompass original equity holders and credit enhancement agencies as information disclosers,incorporate information such as underlying asset details,cash flow projections,and credit ratings and enhancements into the disclosure content,and improve the legal liability rules to effectively address false disclosures.

Construction of Value-Creation Oriented Carbon Assets Management System of Oil Companies

As climate change draws more attention globally,the development of low-carbon economy has become an inevitable choice for mankind to achieve sustainable development.The increasingly strict control of carbon emission is making carbon emission rights a scarce resource and endowing the rights with the attributes of assets and commodities.China has announced the goal of“carbon emission peaking before 2030 and carbon neutralization before 2060”.Responding to this goal,as major carbon emitters,oil companies play the role of a driving force for green and low-carbon development.Carbon assets management is a key path for oil companies to achieve emission reduction goals and low-carbon transformation.However,the carbon assets management of China’s oil companies is still in the initial stage,with the system and regulations not yet sound,and the management process not yet closed loop.First the modes and experiences of carbon assets management in major international oil companies is introduced.Then the objective logical relationship and linkage laws between carbon assets management and enterprise value creation are comprehensively analyzed by integrating the basic theories of economics and management.On this basis,a value-creation oriented carbon assets management system for oil companies is constructed,mainly covering aspects such as enterprise strategy,control mechanisms,carbon inventory,and management modes.

Blockchain and Digital Transformation of University Asset Management

As educational activities realize value transmission and value realization through a digital form, the Digital transformation of universities continues to advance. The quantity of asset data continues to grow, with internal value reflected in education, management, and services, while external value is reflected in policies, resources and reputation. Therefore, effective management of university assets is particularly important. Blockchain is an important infrastructure for Digital transformation, which provides a trusted environment for the occurrence of various collaborations and will reshape many collaboration mechanisms. This paper discusses the current situation and problems faced by universities in the process of Digital transformation. We analyze the development opportunities brought about by Digital transformation and the specific problems faced by physical asset management in detail. We discuss the data platform optimization, asset data application, digital asset security, planning strategy, and construction path of digital transformation involved in the physical asset management of universities.

Research on Audit Risks in the Recognition of Data Assets on Financial Statements

This paper explores the audit risks associated with the recognition of data assets on financial statements,focusing on the complexities arising from their replicability,unique valuation patterns,and contextual dependencies.It identifies major misstatement risks at both the financial statement and assertion levels,including the potential for management to exaggerate data asset values,uncertainties in valuation methods,and deficiencies in data governance and internal controls.Additionally,auditors’lack of professional knowledge and inappropriate audit methods can lead to inspection risks.The paper emphasizes the urgent need for enhanced accounting standards for data assets,effective guidelines for their recognition and measurement,and robust internal controls.Furthermore,it advocates for the exploration of effective valuation methods and the incorporation of advanced technologies,such as big data and AI,into auditing practices.By improving auditor training and methodologies,organizations can better manage the inherent risks associated with data asset auditing.

A World of Ice and Snow Being also Invaluable Asset:A Case Study of the"Snow Village"

Based on field visit and interview,the current situation of snow village in China is summarized from four aspects:core scenic spots in snow village,skiing industry in snow village,film and television industry in snow village,and ice and snow agritainment.The investigation found that there are still significant problems in homogenization,scenic area infrastructure,and government regulation in snow village.Targeted solutions are proposed from four aspects:tapping internal advantages,strengthening top-level design and infrastructure construction,promoting tourism industry upgrading,and collaborating to innovate the ice and snow tourism supply chain,in order to further promote the economic development of snow village.

A Study on the Internal Control and Countermeasures of Fixed Assets in Private Universities:A Case Study of N College

Fixed assets in universities occupy an important position in university management due to their wide coverage and large amount of money.Due to insufficient funding supply,private universities mainly focus on the allocation and utilization of fixed assets,which reflects the overall characteristics of cautious allocation,maximum utilization,and delayed elimination in the actual management of fixed assets.This article aims to conduct research and analysis on the entire lifecycle process of the allocation,use,and disposal of fixed assets in private universities,summarize the problems existing in the internal control of fixed assets in private universities,and propose corresponding countermeasures and suggestions in a targeted manner.

Exploration of the Talent Cultivation Model for the Integration of Industry and Education in University Asset Evaluation

During the 14th Five Year Plan period,the main task of talent team construction in China’s asset appraisal industry was to develop innovative talent training models.Therefore,this article focuses on the talent cultivation model of integrating industry and education in asset evaluation in universities,systematically summarizes the theoretical and practical significance of research on asset evaluation talent cultivation models in universities,and explores the construction measures of asset evaluation talent cultivation models based on the integration of industry and education that meet social needs and the development of the times[1].At the same time,the strategy of constructing a deep integration talent training system was explored,guided by the integration of industry and education,to cultivate asset evaluation composite talents with strong practical skills.The aim is to provide a reference for improving the quality of asset evaluation professionals in China and promoting the development of asset evaluation talent training models.

Track Bed Total Route Evaluation for Track Renewals&Asset Management“A Network Rail Perspective”

Over the last 10 years there have been significant developments and improvements in the understanding of railway track bed in the UK and its relationship and impact on track quality,ballast life and maintenance following track renewals.This paper aims to describe the process adopted by Network Rail for track bed investigation and design which offers Network Rail optimum design solutions and value for money from an investigation and construction perspective,balancing design with possession availability to maximise construction output.It also describes innovative investigation and construction techniques that have been developed over the last 5 years maximising the use of rail mounted asset condition data collection systems which run at line speed,allowing targeted investigations and in some case removing the requirements for physical site investigation.It also allows Network Rail to predict sections of track bed which may be affected by line speed increases which would cause the track bed to fail prematurely or,retain its ability to maintain good track geometry post line speed increase.These problems can manifest themselves as stiffness related problems such as critical velocity issues(surface wave velocity,Rayleigh Wave velocity)or,sub-grade erosion resulting in high rates of deterioration in the vertical track geometry.The paper also describes the development and installation process for Enhanced Axial Micropiles to address stiffness related track bed problems whilst leaving the track in-situ a technique which is new to the UK railways.

中国城市生态资产管理指数构建与实证评估

高水平的生态资产管理是实现生态保护和绿色发展相得益彰的重要保障。论文突出生态资产的稀缺属性和产权属性,通过梳理“生态资源—生态资产—生态资本—生态产品”全链条转化流程界定了生态资产管理的内涵,构建包括生态资源禀赋、政府生态资产管理、生态保护补偿、市场化价值实现四个维度,由16个一级指标、41个二级指标和72个三级指标构成的中国城市生态资产管理评估指标体系。基于337个地级及以上城市数据,论文评估了中国城市在生态资产管理上的总体水平及多维进展,得到中国城市生态资产管理综合指数和四个分领域指数。结果显示:中国城市生态资产管理初具成效,但城市间差异明显,生态资产管理综合水平提升潜力大;生态资源禀赋与政府生态资产管理能力、生态保护资金需求与地方财力存在地区失衡,生态保护补偿与市场化价值实现水平存在空间分异;健全政府生态资产管理体制机制是关键抓手。最后,从更好发挥政府作用、开展常态化评估、因地制宜分类施策等角度提出政策建议。

绿色投资视角下中国上市公司ESG表现的碳减排效应

好的ESG表现是否能够真实带来碳减排?文章运用双向固定效应模型,基于中国上市公司2018—2022年数据,实证检验了企业ESG表现对碳减排的影响和绿色信贷在其中发挥的调节作用,进一步验证了绿色投资视角下中国资本市场对于绿色资产识别及降低企业融资成本的有效性。研究结果证实:好的ESG表现可以显著促进企业减排,但是对非国有企业的影响更大;绿色信贷在其中发挥出正向调节作用,促进了ESG的碳减排效应;好的ESG表现有助于企业在资本市场获得青睐,但在实践中正向反馈作用有限;上市公司ESG实践有助于降低股权融资和债务融资成本,但对股权融资成本的影响更显著。因此,监管机构应制定更严格的ESG信息披露规则、进一步完善绿色信贷政策、加强对ESG投资产品的监管,提高上市公司ESG评级水平。

数字金融素养对农村家庭经济韧性的影响研究

依据2017年、2019年中国家庭金融调查数据(CHFS),运用OLS模型、中介效应模型和调节效应模型,考量数字金融素养对农村家庭经济韧性的影响及其机制。研究发现:数字金融素养通过促进农村家庭实现非农就业转移、优化金融资产配置和提高家庭风险抵御能力提升农村家庭经济韧性;数字金融素养对数字乡村发展程度高地区农村家庭、“长尾”农村家庭的经济韧性影响更大。鉴于此,需完善农村数字基础设施建设、普及数字金融知识常态化教育培训等,不断提高数字金融素养,推动农村家庭经济韧性进一步提升。

企业网络地位对数据资产信息披露的影响研究

随着数据资产作为重要战略资源的价值日益凸显,数据资产信息披露已经成为学术界和实业界共同关注的重要议题。本文基于2009~2023年A股上市公司数据,实证检验了企业网络地位对数据资产信息披露的影响及作用机制。研究结果发现,企业网络地位对其数据资产信息披露水平具有正向影响。机制分析结果表明,客户集中度在企业网络地位对其数据资产信息披露水平的影响中发挥调节作用,即客户集中度越低,企业网络地位对其数据资产信息披露水平的影响越强。异质性分析结果发现,对于非国有企业、多阶(长链)结构和小规模企业而言,企业网络地位对数据资产信息披露的影响效果尤为明显。本文揭示了企业网络地位影响数据资产信息披露的微观机制,为我国完善数据要素市场制度以及促进数字经济高质量发展提供了政策启示。

校企体制改革后高校经营性资产管理的探索研究

本文以高校的所属企业完成体制改革后,对高校经营性资产管理的现状和影响进行研究,采用SWOT分析方法,重点对高校校办企业组织内部和外部环境进行系统分析,并制定科学合理的发展路径,进一步推动高校经营性资产管理的科学化、规范化和高效化,为高校经营性资产的保值增值提供有力支持。

Asset在软件过程改进中的应用

目前CMM模型提出了软件过程改进的标准,但是如何去实施呢。该文针对CMM二级评估中部分Asset在软件过程改进中的建立和使用,阐述了Asset的应用,分析了其重点和难点,为同行在进行软件过程改进提供了参考。

领导干部自然资源资产离任审计与城市绿色全要素生产率

提高城市绿色全要素生产率是实现经济高质量发展的重要方式。基于我国284个城市2010—2017年的面板数据,构建多期双重差分模型,实证检验领导干部自然资源资产离任审计对提高城市绿色全要素生产率的作用。结果表明,相较于未试点城市,实施自然资源资产离任审计试点的城市的绿色全要素生产率显著提高。进一步研究发现,自然资源资产离任审计通过绿色创新提高城市绿色全要素生产率,数字技术能够增强该政策效应,且城市经济发展水平越高或财政压力越小,该政策效应越明显。研究结论不仅为自然资源资产离任审计推动经济高质量发展提供了经验证据,而且为持续提高城市绿色全要素生产率提供了理论支撑和政策依据。

国有资产改革对自然资源资产“两权”分离的启示与借鉴

我国国有资产管理体制经过了从统一到分散再到统一的改革历程。在此过程中,国务院设立国有资产监督管理委员会,并逐步推动国有资产管理方式从以管企业为主向以管资本为主转变,探索了国有资产所有权与监管权“两权”分离的路径。鉴于自然资源资产管理与国有资产管理存在较强相似性,国有资产投资运营公司在促进国有资产“两权”分离中的关键作用,为自然资源资产所有权与监管权的分离提供了重要启示和借鉴。自然资源资产管理在完成委托代理机制试点后,建议管理方式由“资源管理”逐步转向“资产管理”,授权设立自然资源投资运营公司,以实现自然资源资产“两权”的有效分离,从“自然资源部门—自然资源资产”的二级管理体制转变为“自然资源部门—自然资源投资运营公司—自然资源资产”的三级管理体制,以期为推进自然资源资产的有效监管和资产增值提供改革思路与参考。

ASSET联合EPI-DWI技术在脑梗死中的应用探讨

目的探讨并行采集技术(ASSET)联合平面回波扩散加权像(EPI-DWI)技术在脑梗死中的应用。资料与方法搜集40例脑梗死患者资料,均行T1WI、T2WI、ASSET-EPI-DWI及EPI-DWI扫描。比较分析ASSET-EPI-DWI及EPI-DWI对脑梗死灶显示图像质量和表观扩散系数(ADC)值。结果(1)ASSET-EPI-DWI的对比噪声比(CNR)均值高于对应EPI-DWI(t=6.327,P=0.0001)。(2)ASSET-EPI-DWI丘脑的ADC值均高于对应EPI-DWI的ADC值(t=10.494,P=0.0001);其梗死灶/对侧的脑组织ADC值的比值均大于对应EPI-DWI的ADC值的比值(t=4.844,P=0.0001)。(3)与EPI-DWI相比,ASSET-DWI序列的病灶清晰显示率高(EPI-DWI:80%,ASSET-DWI:100%,P<0.05)。结论ASSET-EPI-DWI技术不但具有成像时间短的优势,而且图像质量较高,正常的ADC值及病灶与对侧脑组织的比值有助于对脑梗死临床分期诊断,在脑梗死诊断中的应用优于EPI-DWI技术。

经济不确定性、资产效应与居民消费

构建包含经济不确定性的居民最优消费决策数理模型,推导出经济不确定性影响居民消费的资产效应机制,运用中国家庭追踪调查数据,设立省际经济不确定性指数,并进行实证检验。研究发现:整体上看,经济不确定性通过资产效应机制降低了居民消费支出。经济不确定性上升引发市场系统性风险上升,提高了居民资产的风险溢价,迫使资产价值缩水,降低了居民对风险资产市场的投资意愿和参与程度,导致资产性收入下降,最终抑制居民消费支出。结构上看,经济不确定性主要通过降低房产价值和资产性收入的路径抑制消费支出,其中承担房贷的居民受经济不确定性的负向影响更明显,消费缩减程度更大。由于国内居民资产配置结构不均衡,金融产品对家庭消费的资产效应相对较弱,经济不确定性难以通过股票等金融资产价值和金融市场参与度影响消费。

数字普惠金融、金融能力与差异化金融资产配置

文章基于中国家庭金融调查(CHFS)的数据,选用固定效应面板Tobit模型,探讨了我国数字普惠金融对家庭差异化金融资产配置的影响。实证分析发现,数字普惠金融将促进家庭金融资产的配置,同时对增长型金融资产配置比例的提升效应大于生存安全型金融资产;数字普惠金融和居民金融能力在促进不同金融资产配置方面存在明显的替代关系;经济金融信息关注度和金融可得性是数字普惠金融影响家庭差异化金融资产配置的重要途径。