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.

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.

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.

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.

Formation and destruction processes of upper Sinian oil-gas pools in the Dingshan-Lintanchang structural belt, southeast Sichuan Basin, China

The lower Cambrian Niutitang Formation hydrocarbon source rocks at the Dingshan- Lintanchang structure in the southeast Sichuan Basin were of medium-good quality with two excellent hydrocarbon-generating centers developed in the periphery areas, with a possibility of forming a medium to large-sized oil-gas field. Good reservoir rocks were the upper Sinian （Dengying Formation） dolomites. The mudstone in the lower Cambrian Niutitang Formation with a good sealing capacity was the cap rock. The widely occurring bitumen in the Dengying Formation indicates that a paleo oil pool was once formed in the study area. The first stage of paleo oil pool formation was maturation of the lower Cambrian source rocks during the late Ordovician. Hydrocarbon generation from the lower Cambrian source rocks stopped due to the Devonian-Carboniferous uplifting. The lower Cambrian source rocks then restarted generation of large quantities of hydrocarbons after deposition of the middle Permian sediments. This was the second stage of the paleo oil pool formation. The oil in the paleo oil pool began to crack during the late Triassic and a paleo gas pool was formed. This paleo gas pool was destroyed during the Yanshan-Himalayan folding, uplifting and denudation. Bitumen can be widely seen in the Dengying Formation in wells and outcrops in the Sichuan Basin and its periphery areas. This provides strong evidence that the Dengying Formation in the Sichuan Basin and its periphery areas was once an ultra-large structural-lithologic oil-gas field, which was damaged during the Yanshan-Himalayan period.

Void Fraction Measurement in Oil-Gas Transportation Pipeline Using an Improved Electrical Capacitance Tomography System

To measure the void fraction online in oil-gas pipeline, an improved electrical capacitance tomography (ECT) system has been designed. The capacitance sensor with new structure has twelve internal electrodes and overcomes the influence of the pipe wall. The data collection system is improved by using high performance IC (integrated circuit). Static tests of bubble flow, stratified flow and annular flow regime are carried out. Measurements are taken on bubble flow, stratified flow and slug flow. Results show that the new ECT system performs well on void fraction measurement of bubble flow and stratified flow, but the error of measurement for slug flow is more than 10%.

Mesozoic-Cenozoic Tectonics of the Yellow Sea and Oil-Gas Exploration

The purpose of the present study was to study the tectonics of the Yellow Sea. Although oilgas exploration has been undertaken for more than 30 years in the southern Yellow Sea, the exploration progress has achieved little. There are three tectonic periods with near N-S trending shortening and compression （260-200 Ma, 135-52 Ma and 23-0.78 Ma） and three tectonic periods with near E-W trending shortening and compression （200-135 Ma, 52--23 Ma and 0.78 Ma） at the Yellow Sea and adjacent areas during the Mesozoic and Cenozoic. The lndosinian tectonic period is the collision period between the Sino-Korean and Yangtze Plates, which formed the basic tectonic framework for the Yellow Sea area. There were strong intraplate deformations during the Yanshanian （200-135 Ma） and Sichuanian （135-52 Ma） periods with different tectonic models, which are also the main formation periods for endogenic metallic mineral deposits around the Yellow Sea. The three tectonic periods during the Cenozoic affect important influences for forming oil-gas reservoirs. The Eocene-Oligocene （52-23 Ma） is the main forming period for oil-gas sources. The Miocene-Early Pleistocene （23-0.78 Ma） was a period of favorable passage for oil-gas migration along NNE trending faults. Since the Middle Pleistocene （0.78 Ma） the NNE trending faults are closed and make good conditions for the reservation of oil-gas. The authors suggest that we pay more attention to the oil-gas exploration at the intersections between the NNE trending existing faults and Paleogene- Neogene systems in the southern Yellow Sea area.

Evolution of Hydrodynamic Field, Oil-Gas Migration and Accumulation in Songliao Basin, China

The oil-gas migration and accumulation in the Songliao Basin were analyzed in the view of fluid dynamics by the authors. The key point of fluid dynamics is hydrodynamics. Oil-gas migration and accumulation are related closely with formation and evolution of hydrodynamic field. Based on abundant data, initial formation pressure and other parameters, such as water head were studied. They can be used to understand the present distribution of hydrodynamic field and its hydrochemical features. Generally, the hydrodynamic field in the basin is obviously asymmetrical. In its north and east part, there are the areas of centripetal flow caused by topographic relief when meteoric water permeate downwards. Its south part is an evaporation-concentration area. The central depression is an area of centrifugal flow driven by sediment compaction and its cross-formational flow area. Only at the basin margin and in the local uplifted and denudated area are the meteoric water permeating downwards areas. The centrifugal flow driven by sediment compaction is the main dynamic factor that induces oil-gas migration and accumulation and its formation period corresponding to the main stage of oil-gas migration and accumulation. Moreover, the evolution of hydrodynamic field has the cyclic property, which results in phased oil-gas migration by stages, and further dominates the terraced annular oil and gas distribution, concentric with their corresponding sags.