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Nonlinear relationship between innovation input and intelligent manufacturing from an absorptive capacity perspective. [PDF]
Xu Z, Shan X, Pan R, Wu W, Liu N.
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SignBridge Bilingual Sign Language Avatar-Construction Principles and Experts Quality Assessment. [PDF]
Amangeldy N +5 more
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The impact of migrant work experience on rural households' participation in digital finance: Evidence from China. [PDF]
Xu F, Zhang X, Zhang L.
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Digital financial assets in the investment portfolio system
The purpose of the article is to substantiate a procedure for assessing digital financial assets within an investment portfolio according to economic function, return, risk, liquidity, rebalancing and regulatory eligibility criteria. The methodological framework combines a structural and functional analysis of digital assets, comparative analysis of ...
Vadim Schuchmann
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CRYPTOCURRENCY AS A TYPE OF DIGITAL FINANCIAL ASSET
Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky, 2021Objective. Theobjective of the study is to determine the essence of cryptocurrencies and substantiate them as a type of digital financial asset. Methods. Methods of synthesis and generalization, comparative and stochastic analysis are used to define the basic concepts of cryptocurrencies, their main types and substantiate cryptocurrencies as a type of
K. S. Khavrova, T. V. Korenitsyna
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Gostinichnoe delo (Hotel Business)
Currently, digital financial assets are a new financial instrument, the unified approach to regulation of which the countries of the world have not yet developed. As a result, many countries have developed their own approaches to the legislative regulation of digital financial assets, which can be summarized in two directions: 1) regulation of digital ...
V. D. Skiteva, S. S. Murtuzaliev
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Currently, digital financial assets are a new financial instrument, the unified approach to regulation of which the countries of the world have not yet developed. As a result, many countries have developed their own approaches to the legislative regulation of digital financial assets, which can be summarized in two directions: 1) regulation of digital ...
V. D. Skiteva, S. S. Murtuzaliev
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Taxation Issues for Digital Financial Assets
Social Science Computer Review, 2021The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax, corporate income tax, and capital gains tax.
Viktor Shestak +2 more
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The Financial Digital Assets Frontier
2022The COVID-19 pandemic has disrupted the value chains for all major business sectors, with a great impact on the way we interact, socialize, transact, and trust the systems that we use on a daily basis. The magnitude of this major health crisis imposed a new level of digitalization, to which everyone needed to adapt, with great costs in terms of social,
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Digital Financial Assets in the Modern Economy
Экономика и управление: научно-практический журнал, 2021В статье рассматриваются специфические характеристики и преимущества использования цифровых финансовых активов, раскрывается разница между операциями с традиционными и цифровыми активами, особенности налогообложения сделок с данными активами в отечественной экономике, а также понятие и специфика цифровой валюты в Российской Федерации.
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Economy and law
The article defines and considers a range of individual problems related to the functioning of digital financial assets. The features of the issue, accounting and circulation of digital financial assets are noted. It is concluded that the legal facts underlying the emergence of monetary claims for digital financial assets may be different depending on ...
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The article defines and considers a range of individual problems related to the functioning of digital financial assets. The features of the issue, accounting and circulation of digital financial assets are noted. It is concluded that the legal facts underlying the emergence of monetary claims for digital financial assets may be different depending on ...
openaire +1 more source

