Strengthening of Subgrade Clayey Soil in Road Construction using Fly ash and Coir Geotextile

The best handicap for a carried-out community of road structures in growing international locations like India is the restricted monetary assets accessible to construct roads the use of traditional methods. By the usage of nearby substances inclusive of neighbourhood grounds for the constructions of the lower layers of the pavements (in precise the subgrade), the development expenses can be extensively reduced. 20% of the land in India is clayey and is expansive in nature. These lands are observed to be steeply-priced to construct and to maintain roads. The use of coir fibre substances in the discipline of civil engineering has led to new methods for stabilisation of soils in particular. A coir fibre (CF) is an herbal cloth that is broadly handy in Coastal India. A certain find out about was carried out in this paper about enhancing the stability, energy and sturdiness of soil clay mixed up with fly ash and coir fibre mat. The sample of the soil used was from the excessive clay region in Andhra Pradesh. The stabilisation was performed with classification C fly ash and grade H2M9 coir mat. The plasticity of clay fly ash mixes is decreased as fly ash content material is increased. Adding fly ash consequently lessens increasing soils and will increase their working-ability via a colloidal response and adjustments in grain size. The supplementation of fly ash led to full-size increase in soil CBR. The consequences exhibit large enhancement in compaction and CBR of composite containing clay, fly ash and coir mat. The CBR value for virgin Andhra Pradesh clayey soil was 6% which improved to 12% for optimal fly ash (15%) –clayey mix. The CBR value was determined through placing coir mat at more than a few depths in ideal fly ash clay mix. The most CBR value acquired was 44% for coir mat positioned at mixture of h/4th and h/2th depth from pinnacle in standard fly ash - clay mix.

ACCOUNTING TRETMENT OF PROPERTY TAX FOR BUDGET USERS

During the growth of economic activity, property tax became one of less generous taxes but still remained a very significant form of revenue due to fiscal federalization. Property tax in the Republic of Serbia is legally defined and regulated by Law on Property Taxes. This paper will show how budget users, running books on the principle of double-entry bookkeeping record property taxes. This tax is determined by self-taxation through submission of tax returns by tax payers. Methods of defining how equipment received as a gift, procurement of parts or assets through foreign donation and monetary assets by domestic donators is covered by bookkeeping, will by the subject of this paper.

Islamic Paradigm of Money: Interconnected Dimensions

In Islam, money is viewed as a means to measure value and a tool for transactions. This study explains other dimensions of money while also examining its use in the interconnected social and religious phases of human life. Since money is perceived differently across cultures, we conducted a literature review to identify dimensions other than the one considered by Western culture. For this purpose, we used scientific articles, book chapters, and books as the primary sources, which allowed us to obtain a complete and coherent description of the phenomenon under study. According to the results, money not only has a transactional dimension that seeks to maximize profit (as it is mainly conceived by Western culture) but also a social and religious dimension. Giving money can be more satisfying than giving in-kind. In Islam, the money collected is freely spent based on individual needs. In addition, money (dinar and dirham) serves to measure pious deeds when employed as a unit of account in zakat and qurban, as well as in inheritances. In Islam, a proper management of monetary assets can help to link the social and religious dimensions in a coherent manner.

Accounting and analytical support for the management of monetary assets in forestry enterprises

The subject of research: theoretical and practical problems of forming a system of accounting and analytical support for monetary assets management. The purpose of the study is to develop scientific approaches and methodical recommendations for the development of accounting and analytical support for monetary assets management in forestry enterprises. Method or methodology for conducting research. The methodological basis of the study is general theoretical methods of scientific knowledge, the main approaches and framework of accounting and analytical support of the management system, which are highlighted in the works of domestic and foreign scientists. To reach the research tasks the following methods were used: dialectical method of cognition – to analyze legislative and regulatory documents and scientific works of scientists concerning the formation of an effective system of accounting and analytical support for monetary assets management; analysis and synthesis – to study and generalize the foreign and domestic experience of theoretical and methodological fundamentals of the accounting and analysis of the monetary assets; abstract logical – for theoretical generalizations and formulation of conclusions. The field of application of results. The results of the study can be used in the practice of forestry enterprises to improve management efficiency. The results of research and conclusions. Based on the study, the essence of monetary assets is revealed, their role in ensuring the functioning of forestry enterprises is determined. The importance of building a system of accounting and analytical support for monetary assets management is substantiated; its components are characterized, and the problematic aspects of accounting and analytical functions implementation in generating the information for managing forestry enterprises’ monetary assets and cash flows are determined. The enterprises of the forestry complex need the cash flows balancing and replenishment for more efficient financing of their activities. Enterprise management should be based on the analysis and evaluation of cash flows using the information generated by the accounting and analysis system. Thus, the use of information about monetary assets should become an important element in assessing the quality of enterprise management, and lead to improving the efficiency of cash flow use and forecasting.

Credit cards, the demand for money, and monetary aggregation

We use nonparametric and parametric demand analysis to empirically estimate a credit card-augmented monetary asset demand system, based on the Minflex Laurent flexible functional form, and a sample period that includes the 2007–2009 global financial crisis and the COVID-19 pandemic. We also use multivariate copulae in an attempt to capture various patterns of dependence structures. In doing so, we relax the joint normality assumption of the errors of the demand system and estimate the model without having to delete one equation as is usually the practice. We show that the Minflex Laurent copula-based demand system produces a higher income elasticity for credit card transaction services and higher Morishima elasticities between credit card transaction services and monetary assets compared to the traditional estimation of the Minflex Laurent demand system. We also show that credit cards are substitutes for monetary assets and that there is lower tail dependence between the demand for credit card transaction services and transaction balances.

What small businesses in developing country think of cybersecurity risks in the digital age: Indonesian case

Purpose This study aims to identify and analyse the issues faced by internet-based small businesses in developing countries regarding cybersecurity and document how these businesses address the risks. Design/methodology/approach This study used the qualitative method. Respondents were internet-based small businesses selected by using theoretical sampling. Data were collected by using interviews and observations. The validity of the analysis was ensured by using triangulation and member checking. Findings This study reveals that small businesses managed to identify the loss of physical and monetary assets as possible damage. However, only a few businesses identified loss of intangible assets as possible cyber risks. Most small businesses had used basic cybersecurity measures to protect data access and some primary business activities. Unfortunately, they rarely take initiatives in preventing and early detecting cyber risks. Research limitations/implications Findings of this study cannot be generalised as it aims to obtain new insights and document unexplored findings. Thus, if this study’s findings are going to be generalised, it is necessary to conduct an additional study. Secondly, this study did not assess how far small business had fulfilled the relevant information security framework as assessment required additional research, and this study only aimed to map the current situation in small businesses. Practical implications This study emphasised the importance of identifying valuable assets or resources when implementing cybersecurity measures. Focusing on security measures to protect identified assets from cyber risk will make the efforts more efficient and effective than using standardised cybersecurity measures. Third-party developers can also use this study to understand small businesses’ current cybersecurity implementation and their characters to design online platforms that suit these needs. Governments can also design educational activities that address small businesses’ lack of knowledge. Originality/value Most studies which focus on small businesses and information technology (IT) usually only discuss how they use IT. This study also brings new contributions by focusing on developing countries and specifically addresses internet-based technology cyber risk faced by e-commerce businesses. The qualitative method is used as most studies in e-commerce adoption were positivistic in nature, and inductive-based studies were rarely found on the topic.

OBJECTIVE SIGNS OF CRIMES AGAINST PROPERTY: THEFT OF FUNDS FROM A BANK CARD

The relevance of scientific research is caused primarily by the general transition of the society to the funds’ transfer network. Physical money is replaced by virtual one, the access to which is granted remotely. Therefore, in some situations, a lawbreaker can gain possession of non-cash resources far easier than stealing the cash of a possible victim. For the past two decades, lawbreakers successfully apply lots of ways allowing a lawbreaker both to possess personal information of another person – bank cardholder and, subsequently, to steal money from a holder’s account. The paper determines the objective signs of a crime against property and the list of attributes typical for stealing money funds from a bank card. The authors distinguish the objective signs of two bodies of a crime, which can fall within the definition of embezzlement from a bank card: a theft from a bank account, and fraud using electronic payment facilities. The authors conclude that the embezzlement from a bank card throw the commission of fraudulent acts is possible only when interacting with a third party. The actual presence of another person (a victim or an employee of credit, bank, commercial, or other organization) and the interaction of a criminal with this person is a prerequisite for classifying a crime as a fraud. Any actions aimed at the unlawful seizure of non-cash monetary assets and not accompanied by direct contact with a third party should be classified as theft.

ASSESSMENT METHODS FOR BASIC NATIONAL BANKS

The article considers a systematic approach, which is based on the assessment of the basic banks as systemically important, determining the parameters of the development of the national economy and the possibility of risk. It compares the methods of evaluating large, basic banks that have a huge impact on the economies of the European Union (Germany, Great Britain), Japan and Russia. Revealed a more complex algorithm that estimates base for the national economy of banks in Russia and proposed to simplify the estimation procedure, limiting the scope of surveyed banks of their international activity by the Bank of Russia quantitative size of their monetary assets abroad. It is also proposed to evaluate the basic, system-forming banks not only annually, but also during periods of force majeure, since they serve as one of the tools for managing the national economy