The Value of Ecological Assets Based on Land Cover/Use Pattern in Kunming, Yunnan Province

Nowadays, the quantitative assessment of the ecological assets assessment was a hot topic and focus in the field of ecology and environmental economics. Quantitative evaluation of ecological assets can monetize the value of ecological assets, strengthen local ecological environment protection, and promote the service functions of regional ecosystems. Taking urban area as research area can clarify the value of local ecological protection and provide a scientific basis for the positioning of the functions and the construction of ecological civilization. The results showed that the value of ecological assets in Kunming was 249.858 billion yuan and 305.180 billion yuan in 2010 and 2020, respectively. Grassland made the largest contribution to ecological assets and was an important part of the composition of ecological assets, and the value of soil and water conservation occupied a large proportion in Kunming's ecological assets. The value of ecological assets in Kunming was growing in general, but a few ecological services have declined in value, so it was necessary to increase the ecological construction and strengthen the supervision and management of ecological assets.

ASSESSMENT OF THE QUALITY OF THE ASSET POOL FORMED FOR SECURITIZATION IN THE CONTEXT OF ANALYTICAL PROVISION OF THE MANAGEMENT SYSTEM

The lack of an effective methodology for the analysis of asset securitization operations causes problems in the formation of a strategy for managing the process of financing the activities of the initiator of the securitization. The article substantiates the areas of analytical support of the management system in terms of asset securitization: the formation of financial and economic justification of the feasibility and feasibility of securitization of assets (study of potential investors and analysis of prospects for placement of securities; diligence); assessment of the original assets of the originator for the possibility of their securitization; identification of the impact of securitization of assets on the financial performance of the originator; assessment of risks associated with the use of securitization of assets); analysis of the quality of the asset pool generated by the originator for securitization; evaluation of the effectiveness of securitization operations for its initiator. It is also proposed to analyze the quality of the pool of assets generated by the originator for securitization, in the following sequence: assessment of the probability of default and the amount of expected losses on the pool of assets to be securitized; identification of factors influencing the early repayment of pool assets; assessment of the parameters of the formed pool of securitized assets, based on the analysis of its structure and the selected system of indicators; modeling of future payment flows in the pool of securitized assets, which provides the formation of analytical information to decide on the possibility of securitization using the assets available in the originator and diversification of risks through optimal concentration of assets.

Banking credit restructuring in Indonesia: Quo vadis?

This research aims to analyze the impact of Coronavirus Disease (Covid-19) on the accounting practices in banks associated with Indonesian Financial Accounting Standards (PSAK) 71 – Financial Instrument, particularly the allowance for impairment losses (CKPN) to respond to the Indonesian Financial Service Authority's Regulation (POJK) Number: 11/POJK.03/2020 concerning credit restructuring program and quality assets assessment. The research methodology is triangulation. This study reveals that the restructuring program helps banks from a significant jump of weak quality credits. Banks need to analyze the recovery rate of debtors as a basis for the stage of PSAK 71 with the Expected Credit Loss approach. The higher the CKPN, the smaller the net income. Besides, a tremendous amount of CKPN will pressure the Capital Adequacy Ratio (CAR). Therefore, shareholders should increase the capital, or the Indonesian Financial Service Authority (OJK) forces the bank(s) into a merger or acquisition.

CURRENT PROBLEMS OF THE ECOSYSTEM ASSETS ASSESSMENT OF TERRITORIAL COMMUNITIES

The article is aimed at introduction of the up-to-date approaches to the economic assessment of ecosystems and their implementation while determining the priority tasks of the territorial communities development. The necessity is substantiated of the ecosystems economic assessment for determining the priority tasks of the territory development taking into account the ecosystem approach. It is emphasized that the achievement of the goals of sustainable spatial development at the local level is ensured via full mobilization of all types of local resources, in particular by taking into account the value of ecosystem assets and ecosystem services produced by them in the interests of local communities. The necessity of forming an integrated strategic approach to the introduction of ecosystem asset valuation at the local level is substantiated. The ecosystem assets of territorial communities are proved to be a continuous flow of the community ecosystem resources produced as a result of the system of functionally interconnected components of the natural environment involved in economic circulation, the use of which will contribute to economic benefits. It is shown that the economic assessment of ecosystem assets at the local level makes it possible to assess both the market value and value of ecosystems from direct and indirect use, and to identify real prospects for possible financial revenues to the community budget from their operation. Differentiated are economic approaches to estimate the ecosystem benefits at the local level. The structure and tasks of payments for the biodiversity conservation at the level of territorial communities are studied. The structural scheme of information support for estimating the ecosystem assets values of territorial communities is proposed The tasks of local authorities as to the community ecosystems management are outlined and the stages of assessment of ecosystem assets of the territorial entities are defined. The targets for application of the results of assessment of ecosystem assets of territorial communities have been determined. It is shown that the introduction of an ecosystem approach in the management of communities will contribute to the financial content of local budgets.

Community-Based Strategies for Health Priority Setting and Action Planning

The Morehouse School of Medicine Prevention Research Center implemented initiatives in direct response to priorities identified through a community-based participatory research driven health needs and assets assessment. Led by a community-majority coalition board, the assessment coupled secondary data with primary survey data collected by and from 607 Atlanta community residents. This paper will detail the assessment process, which included identification of community residents’ health priorities and policies, systems, or environmental issues that impact community health. We will also describe the process of disseminating the assessment results through community conversations to increase community residents’ awareness of these priorities to effect change.

ANALYSIS OF THE BALANCE SHEET FROM THE ASPECT OF BUILT-IN ESTIMATES

The balance sheet should present the financial position of the company truthfully and objectively. The presentation of the balance sheet requires the use of the best possible estimates and reasonable assumptions that are reflected in the value of the balance sheet items. Estimates are based on historical and other available information at date of the balance sheet. Each estimate carries a risk with an outcome in materially significant adjustments to the present value of assets, liabilities, incomes and expenses in the next financial year. In the absence of a precise method of measurement, an assessment of the financial statement items is made. The use of adequate estimates does not compromise the reliability of the balance sheet. However, due to the uncertainty of business activities and a certain distinctiveness in the understanding of accounting and economic value, balance sheet items may take different values. There are numerous examples of misuse of creative accounting in accounting practice, and when implemented untrue and biased information is published. The motives for such actions are different, ranging from the need of avoiding paying taxes, more profitable business sales, gaining better creditors position and creditors, to the realization of bonuses and management privileges. In addition to management, competent external experts are hired for appraisal work, whose work does not always have to be reliable because an alternative appraiser can be selected or manipulative data can be provided as a basis for assessment. The aim of this paper is to point out the balance sheet items that carry the greatest risks of objective reporting, and to assess the validity of the applied concept (basis) for measurement. The paper also points to possible ways of manipulating the balance sheet: if you want to show a financial result lower than the real one, then the value of assets is shown lower than it really is, and income statement expenses increase, while the situation is reversed if the company wants to show better financial results of the existing ones: then the estimated value of the assets in the balance sheet increases, and the value of the expenses in the income statement decreases. The paper starts from the basic hypothesis that the value assets assessment affects the presentation of the financial position of the company. An important item in the estimates is the assessment of the useful life of fixed assets. These estimates are reviewed annually and changed in accordance with the expected changes and the dynamics of spending the future economic benefits of fixed assets. The hypothesis proof was performed on the example of the analysis of the property position of a large service company for the period from 2004 to 2019. The results indicate that estimates can significantly correct the financial position of the company, and that the analysis of the company should focus on positions that are subject to assessments and that can significantly change the value of the company, instead of cash and liquidity positions that are considered priority in most analysis.

Implementation of the Navajo fruit and vegetable prescription programme to improve access to healthy foods in a rural food desert

Objective:To utilise a community-based participatory approach in the design and implementation of an intervention targeting diet-related health problems on Navajo Nation.Design:A dual strategy approach of community needs/assets assessment and engagement of cross-sectorial partners in programme design with systematic cyclical feedback for programme modifications.Setting:Navajo Nation, USA.Participants:Navajo families with individuals meeting criteria for programme enrolment. Participant enrolment increased with iterative cycles.Results:The Navajo Fruit and Vegetable Prescription (FVRx) Programme.Conclusions:A broad, community-driven and culturally relevant programme design has resulted in a programme able to maintain core programmatic principles, while also allowing for flexible adaptation to changing needs.

Pengaruh Manajemen Aset Terhadap Tingkat Optimalitas Aset Tetap (Tanah dan Bangunan) Pemerintah Kabupaten Sorong

This research aims to analyze the impact of asset management towards optimality of<br />fixed assets (land and buildings) in the Local Government in Kabupaten Sorong. By using<br />purposive sampling method the number of research samples was takenas much as 48<br />respondents. The variables used are assets inventory, audit legal of assets assessment, as<br />well as supervision and asset control. Based on the analysis result using Multiple Linear<br />Regression test indicated that the asset inventory individually are proven have positive and<br />significant influence toward optimality of fixed assets (land and buildings) that means<br />consistent with the hypothesis, individually the legal audit of assets are not proved have<br />positive and significant influence to optimization of fixed assets (land and buildings) that<br />means not consistent with the hypothesis, an individual assessment of the assets are<br />indicated are proved has positive influence to optimality of fixed assets (land and buildings)<br />that means consistent with the hypothesis, the supervision and asset control is proved have<br />positive and significant influence to optimization of fixed assets (land and buildings) that<br />means consistent with the hypothesis. While the analysis results together /simultaneously<br />indicated that all four variables, namely the asset inventory, audit legal of assets, assets<br />assessment as well as supervision and assets control are proved to have significant and<br />positive influence to optimality of fixed assets (land and buildings) this is proved by the value<br />of F count &gt; F-table.