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1)Revaluation of fixed assets and future performanceAuthor:- David Aboody, Mary E BarthYear of publicatio :- 1998Abstract :- The upward revaluations of fixed assets by UK firms are significantly positively related to changes in future performance, measured by operating income and cash from operations, indicating revaluations also are significantly positively related to annual returnsSummary :-These findings provide strong evidence that revaluations reflect changes in asset values that are realised in subsequent operations. The researchers also test the association between revaluation amounts and share prices and annual returns2)Valuation of tangible fixed assetsAuthor :-P.
SvobodaYear of publication;-2014Abstract:- It deals with the issue of valuation of the tangible fixed asseets in the accounting entities. Compling the financial statements pursuant to the IAS/IFRS and US GAAP, as per IAS the possibility of group depreciation in the differences in valuation in event of acquisition paid for and of acquisition by one’s own production and in the possibility to consider the cost of disposal of assets.
Summary:- The report states the basic difference in sphere of tangible fixed assets, in particular in terms of their definition, valuation at the moment of acquisition and as at the blance sheet date, and possibilities of value reduction as Per the IAS/IFRS and US GAAP standards3)Asset smoothing , consumption smoothing and the reproduction of inequality under risk and subsistence constraintsAuthor:-Frederick J ZimmermanYear of publication:-Abstract:-A dynamic programming model was developed to explore savings and portfolio decisions given yield risk and endogenous asset price risk.
Conclusion:-The portfolio or poor agents are having invested in consumable asses(gain) which offer a low return , the cost of this asset-based risk-coping(saving) in terms of foregone lucrative investment’s is high about 18% of the income. These low returns on poor househol’s portfolios create a poverty tap since they offer less disposable income.4)Challenges in asset management Author:-NewtonYear of publication:-2004Abstract:- Asset managers are faced with many challenges in the managemeny of public infrastructure . This paper discusses the 3 of thr most common challenges in the design, construction and position and maintenance of public infrastructureConclusion:-More time and funding need to be allocated to asset management if newer constructed buildings are to reach their design service lives without major rehabilitation exprnditures5)Accounting for intangible assetsAuthor:-Nils E JoachinYear of publication:-2000Abstract:-The value-relevance of financial statements would be further improved if previously expensed costs are partly reversed and capitalised, if at a later period, the intangible item in question meets the asset recognition criteriaSummary:-Within the historical cost accounting system an asset hs been created and its value has been recognised both as a reversed cost and as ans asset. The variation in income due to the preliminary expensing and subsequent income recognition is a signal of risk. 6)Asset management of public sector Author:- Malgorzata rymarakYear of publication:- 2013Abstract:- Public sector bodies own diverse, valuable but capital intensive assets, which require all the changes taking place in their environment and their trends as well as anticipation of future effects of present day actionsSummary:- The survey reveals that none of the cities has fully introduced the asset management concept, yet most of them are aware of the problem, which may possibly be resolved through the implementation of IT real property system.7)Effects of asset structure on the financial performanceAuthor:- Mawin K AlnilYear of publication:-2014Conclusion :-This study aims at examining the effects of assets structure on the financial performance of some manufacturing companies listed on MSM. The result for the study is that the structure of assets doesnot have a strong impact on profitability in terms of ROE.8)Evaluation of the effect of non -current fixed assets on profitability and asset management efficiencyAuthor:- Alexandea V LubyanayaaAbstract:- The differences in the measure of accounting figures under IFRS and EAS may directly affect the number of ratio calculations, their denominator or bothConclusion:- The research encourages the analysts to adopt the cautious approach when examining the financial ratios during transition of IFRS in all countries. Comparing ratios based on IFRS figures with those based on EAS in not fully appropriate. 9)Factors affecting the choice of tangible fixed asset Accounting Methods: Theoretical ApproachYear of Publication “June 2014Authors- Danute Zinkeiciene, Dr. Giedre Vaisnoraite, MSt.Abstract- this research was conducted to find out the factors that determine the management decisions and to choose one or other tangible fixed asset accounting method. This article follows a systematic analysis of factor in choosing the tangible fixed asset accounting method which was conducted by Lithuanian and foreign scientist with the hypothesis based on the positive accounting theory. Conclusion “from this research two alternative accounting policies were formed they are profit increasing and profit decreasing accounting policies. From the research of positive accounting theory systematic analysis were formed and factor classification was created. The classification of TFA accounting method includes consideration of environment business organisation. 10)Reasons for promoting fixed asset investment projects in th region of Greece.Author- Nickolaos E Giovanis and Dorgalas Georgios Published ” July 2012Abstract “Evaluation of both resources as well as decisions with perfect criteria for the promotion of fixed investments will be the first and last goal of the successful course of a business. This survey was conducted by 21 executives in the form of depth interview.Summary -The main objective of the research was to study the reasons behind the promotion of investments in Greece by enterprises situated regionally. The empirical results showed the main reason for promoting an investment is to of low investment risk with reasonable as well as to stabilize the profitability during the life of the investment.As according to the objective i.e. analysing the basic risks for investments, it resulted that many investors think that the main risk is in the dire economic climate which is now in Greece.11)Peculiarities of Tangible Fixed Assets Accounting Authors “Violeta Mykolaitiene, Giedre Vecerskiene,Kristina Jankauskiene, Laroeta Valanciene Year of Publication -2010 Abstract “from this article we can clearly select the accounting methodology of tangible fixed assets for the organization’s financial results by analysing various TFA types, statutory standards of accounting of tangible fixed assets and problems etc.Conclusions “In order to adopt the tangible fixed assets methodology it requires adjusting the business accounting standards as well as the norms offered by Law of Corporate Income Tax. The organisation has to be very careful in choosing the depreciation of tangible fixed assets because it has an influence on the financial statement of the organisation.12)Maximising FM’s Contribution to shareholder value Part I: Can the capital expenditure process for fixed assets be improved?Author “Barry LynchYear of Publication ” 6th December, 2001Abstract “In order to create the shareholders’ value the company has to invest in the higher returns in other abroad countries creating shareholders value is deployment of investment in fixed assets like real estate but it is difficult as the world will be changing according to the new requirements and new challenges. Creating value is not leasing everything but altering the organisations capital budget methods so as the per dollar spent will get a more return.Conclusions “For the increase in capital budgeting process for an organisation takes place many significant tasks it can cross borders of most business departments. Improvement starts from the top level of administration with a vision to be achieved. As on to achieve vision a planning has to charted down and work towards to complete it. In this article we can see the four types of capital expenditure.13)Measuring the Performance of Asset Management Systems Authors “A. Attwater, J.Q. Wang, A.Parlikad, P.RussellYear of Publication -2014 Abstract “If an organisation needs to improve in their assets management system it has to understand the various factors involved in the asset management system. First it requires the KPI’s targets are achived. Secondly to take corrective actions against the not performing assets. Conclusion “In this research we can see that even though the companies may have good assets management system but they were lacking in measuring it. In order to get the best result from the existing asset management system they have to extend so that the each asset activates impact are measured and their link to organisation is analysed from the result.14)Financing Pattern and Utilization of Fixed AssetsAuthor “Pradip Kumar DasYear of Publication ” June 5, 2017Abstract “Fixed assets plays a very important role as they help the organisation to earn so attention must be given to management of those assets as they will be in organisation and working in long term. This study is on TATA steel Ltd. This study reveals that the company had sufficient of funds for the fixed assets as well as to current assets also.Conclusion “In order to fund the fixed assets the company has not borrowed any loans as it is invested from the owner fund. The fixed assets turnover of the organisation had made good use of assets but it failed to meet the predicted success. The company has used the long term funds for the fixed assets requirement and later to the net working capital.15)fixed asset valuation in the condition of Bankruptcy riskAuthor:- Kinga Bauer Findings:-The reserch results highlights the importance of individual judgement of the value of assets and the role of estimates in the bankruptcy proceedings.Conclusion:- A proper use of financial statement is of fundamental importance for economic and investors, besides this the financial statement is also helpful for making decision about submission of petition to declare bankruptcy and supporting the court decision making process in insolvency proceedings of companies at bankruptcy risk16)Efficient public sector asset managementAuthor:-MihaelaYear of publication:- 2009Summary:- The research points out the problem of multiple public assets data shortage and redundant data base result in an unwieldy mix of business processes and unco-ordinated actions that together with the lack of accounting and financial expertise in resource and cost allocation practice in the public sector.17) Market-Based assets and shareholder valueAuthor:-Rajendra KumarYear of publication:-1998Conclusion:- The focus of this article is to enhance the understanding of the marketing- finance interface by developing a framework that captures the linkages between marketing activities and the creation of shareholder value.18)Revaluation fixed assets before IOPAuthor:-Tahidur RahmanYear of publication:- 2017Abstract:-The study is based on prospectus data, intended to explore the practice of pre-IPO revaluation of fixed assets. Reporting of fixed asseets in current market prices would assist investors and others make unbiased predictions about firm’s- future performance.Conclusion:- The study focus on the factors that contribute to fixed asset revaluations , it is expected that the outcomes of the study will be useful for the regulators, investors and financial analysts & academics.19)Strategic asset allocation for insurersAuthor:-Roy KouwenbergYear of publication:-2018Abstract:-The optimal asset allocation of an insurer that minimizes its capital requirement for market risk determined with the solvency II standard formula, subject to target return on own funds . The properties of an optimal asset allocation for a life insurance company is analysed20)Challenges in infrastructure asset managementAuthor:- A K Parlikad Abstract :- this paper summarises the outputs of two industrial workshops targeted at identifying the major challenges faced by the infrastructure owners and operators. These challenges provide guidance to the academic community for directing research activities to address the needs of industry thus delivering maximum impact.
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