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.

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 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.

Factors Influencing Employees on Compliance with Cybersecurity Policies and Their Implications for Protection of Information and Technology Assets in Saudi Arabia

In the current digital era, it is difficult to preserve the confidentiality, integrity, and availability of an organization’s information and technology assets against cyber attacks. Organizations cannot rely solely on technical solutions for defense, since many cyber attacks attempt to exploit non-technical vulnerabilities such as how well employees comply with the organization’s cybersecurity policies. This study surveyed 245 randomly selected employees of government organizations in the Kingdom of Saudi Arabia with an electronically distributed questionnaire about factors that influence employees’ compliance with cybersecurity policies. The study found that ethical factors had the most influence on employee compliance with cybersecurity policies, followed in decreasing order of influence by legislative factors, technical factors, and administrative factors.

Voluntary national standards for classification and codes of assets released

The Standardization Administration of China(SAC)has published a newly revised voluntary national standard,GB/T 14885-2022,Basic classification and codes of fixed assets and other assets.Supported by SAC and organized by the Ministry of Finance,it took 3 years to complete the revision of GB/T 14885,which adopted the opinions of all sectors of society and industry administrative departments.

Research on Carbon Assets Management of Energy Group

Nowadays,the carbon markets in the world have increasingly matured and carbon trading have flourished in China.In the framework of carbon trading,the carbon emission right has become a tradable special commodity,and it has financial feature and asset feature.Relying on the business entities,carbon assets management joins up the virtual carbon emission right,financial capital and real economy,restructures existing carbon resources of enterprises and impacts the current international economic pattern.At present,however,the carbon assets management systems and market rules of our country remains to be perfect.How to increase the efficiency of carbon asset management,how to further improve the carbon management,how to further improve the carbon asset management method and mechanism have become the common issue of China’s academia and practice.

The Mechanism of Internet Finance on the Assets and Business of Commercial Banks in China

Internet finance has structural impact and market impact on commercial banking.Various forms of Internet finance such as third-party payment,crowdfunding,P2P lending,and internet money funds have emerged.Due to their low cost,high efficiency,and diversification characteristics,an increasing number of people are utilizing Internet finance for their businesses.This trend significantly affects traditional commercial banking operations and presents challenges.In order to gain competitive advantages through Internet finance,this paper explores how commercial banks can leverage their traditional business models.It introduces the concept,model,and characteristics of Internet finance;analyzes the importance of asset management for commercial banks;examines the influence of Internet on commercial bank’s asset management;finally proposes countermeasures for the development of Internet finance.It is advocated that commercial banks should actively explore the road of“structured finance”with all-round structural reform in the future.

Analysis of Students’ Preferences and Engagement with Mobile Games: A Study of Game Assets and Colour Impact

Mobile games are gaining in popularity among students, although the factors driving engagement remain poorly understood. This study, conducted among 378 students studying for a Bachelor’s degree in Computer and Digital Sciences at the Université Virtuelle de Côte d’Ivoire, explores the influence of game assets and colours on player engagement. Using an online questionnaire, the study identified students’ gaming preferences and their perception of colours. The results show that the key elements most favoured by students are graphics, sound design, the game system, narrative, interactivity and accessibility. What’s more, colour plays a decisive role in their preferences and commitment to educational mobile games.

Research on Integrating Data Assets Into Accounting Discipline System

As data is incorporated into production factors,the Accounting discipline should intensively study the new data asset.Starting from the analysis of the value attribute,right attribute,and relationship attribute of the data,it is found that under certain conditions,the data has complete Accounting attributes and can be included in the assets.The Accounting discipline shall establish the research direction of Data Asset Accounting and focus on the research,including the recognition and measurement of data assets,the value evaluation of data assets,information disclosure,and Data Asset Accounting standards.Data assets are facing the major challenge of integrating into the Accounting discipline.We can carry out the Accounting professional reform and textbook construction facing the practice of data assets management from the aspects of theoretical construction,talent training,and industry research cooperation.

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.

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.

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.

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.

Household and Community Assets and Farmers' Adaptation to Extreme Weather Event:the Case of Drought in China

Under climate change, rising frequency and serious extreme weather events have challenged agricultural production. Designing appropriate adaptation measures to the extreme weather events require rigorous and empirical analysis. The overall goals of this study are to understand physical adaptation measures taken by farmers and the impacts of household and community assets on farmers＇ adaptation when they face drought. The analyses are based on a unique data set collected from a household survey in three provinces in China. The survey results show that though not common on annual basis, some farmers did use physical adaptation measures to fight drought. Regression analysis reveals that both household and community assets significantly affect farmers＇ adaptation behaviors. Improving households＇ social capital and wealth, communities＇ network and access to government＇s anti-drought service can facilitate farmers＇ adaptation to drought. Results indicate that community＇s irrigation infrastructure and physical adaptation taken by farmers can substitute each other. Further analysis shows that the households taking adaptation measures have higher crop yields than those without taking these measures. The paper concludes with several policy implications.

The research of the intangible assets’ influence to listed companies in China

As the development of the social marketing in China,intangible asset has been highly valued.While in China,this step of improving the intangible asset is just beginning.In 2006,the intangible asset was been modified in the new <Corporate Accounting Standard>.It is connected with the international accounting system.Therefore,the intangible asset is the essential point in the company’s success.The essay will study through the accounting problems of intangible asset to analysis that the importance of intangible asset in Chinese companies and the problems that companies should take care of.

Retrospective analysis of old-age colitis in the Dutch inflammatory bowel disease population

AIM： To describe the characteristics of Dutch patients with chronic.inflammatory bowel disease （IBD） first diagnosed above 60 years of age-a disease also known as old-age colitis （OAC） and to highlight a condition that has a similar appearance to IBD, namely segmen- tal colitis associated with diverticular disease （SCAD）. METHODS： A retrospective longitudinal survey of patient demographic and clinical characteristics, disease characteristics, diagnostic methods, management and course of disease was performed. The median follow-up period was 10 years. RESULTS： Of a total of 1100 IBD patients attending the Department of Gastroenterology, 59 （50） [median age 82 years （range 64-101）; 25 male （42%）] were identified. These patients were diagnosed with ulcerative colitis （n = 37, 61%）, Crohn＇s disease （n = 14, 24%）, and indeterminate colitis （n = 8, 15%）. Remission was induced in 40 （68%） patients within a median interval of 6 mo （range 1-21） and immunosuppressive therapy was well tolerated. Histological evaluation based on many biopsy samples and the course of the disease led to other diagnosis, namely SCAD instead of IBD in five （8%） patients. CONCLUSION： OAC is not an infrequent problem for the gastroenterologist, and should be considered in the evaluation of older patients with clinical features suggestive of IBD. Extra awareness and extensive biopsy sampling are required in order to avoid an erroneous diagnosis purely based on histological mimicry of changes seen in SCAD, when diagnosing IBD in the presence of diverticulosis coli.

Study of androgen and atherosclerosis in old-age male

Objective： To observe the difference of androgen and inflammatory cytokines level in atherosclerosis and analyse their relations. Method： Both carotid arteries and arteries of lower extremity were subjected to ultrasonic examination by Doppier＇s method. Those with much atheromatous plaque formation were ranged into case group, and those with normal result formed control group. Total, free testosterone and estradiol were assayed by radioimmunoassay. C reactive protein （CRP） was assayed by nepheloturbidity. Tumor necrosis factor-α（TNF-α）, lnterleukin-6 （IL-6）, lnterleukin-8 （IL-8）, lnterleukin-10 （IL-10）, Interleukin-18 （IL-18）, soluble intercellular adhesion molecule-1 （sICAM-1） and soluble vascular cell adhesion molecule-1 （sVCAM-1） were assayed by ELISA. The mean difference between two groups and the correlation between free testosterone and cytokines were analysed. Results： Free testosterone was （6.337±3.371） pg/L in case group and （11.375±4.733）pg/L in control group, P〈0.01. No differences were found in total testosterone and estradiol. CRP was （27.294±10.238）mg/L in case group and （12.843±6.318） mg/L in control group, P〈0.01. IL-6 was （41.700±31.385）pg/L in case group and （25.396±20.772）pg/L in control group, P〈0.05. IL-8 was （89.249±58.357）pg/L in case group and （67.873±31.227）pg/L in control group, P〈0.05. sICAM-1 was （470.491±134.078）pg/L in case group and （368.487±97.183）pg/L in control group, P〈0.01. sVCAM-1 was （537.808±213.172）pg/L in case group and （457.275±157.273）pg/L in control group, P〈0.05. There were no differences in TNF-α, IL-10 and IL-18. Correlation analysis showed that FT （free testosterone） had negative correlation with CRP, IL-6 and sICAM-1. Among them FT had well correlation with CRP, correlation index was -0.678. Conclusion： Free testosterone was in negative correlation with atherosclerosis in old-age male. Free testosterone may have the role of anti-atherosclerosis, and this effect was not achieved by its transformation to estradiol. Low tree testosterone level was followed by increased level of inflammatory cytokines. Low free testosterones coexist with inflammation and they both affect the process of atherosclerosis in old-age male.

Life-cycle cost model and evaluation system for power grid assets based on fuzzy membership degree

Life-cycle cost(LCC)theory can be effectively applied to improve the efficiency and quality of power plant equipment and asset management.However,specific aspects of the LCC calculation and evaluation model require further research for practical application.This paper proposes an LCC assessment model for the management of electric power plant equipment during its service life.A membership function method based on fuzzy logic is used to improve the allocation of modernization and overhaul projects to multiple equipment assets.An LCC assessment model and evaluation system for power equipment are proposed and successfully applied to the equipment and project management of a Guangzhou power plant in the China Southern Power Grid,providing a decision-making mechanism that facilitates efficient operation and optimal utilization of power plant equipment and assets.