scholarly journals Cryptocurrency (Virtual Coins): Accounting Aspects and Tax Regulations

2022 ◽  
Author(s):  
Adriana Monica Țegledi ◽  
◽  
Boni Mihaela Straoanu ◽  

Lately, there have been many questions from specialists regarding the accountability of cryptocurrency. The lack of a legislation has allowed them to be interpreted as either intangible assets or stocks, even though Romania owns the biggest transaction platform in Eastern Europe (Bitcoin Romania). National Bank of Romania (NBR) acknowledges the lack of regulations and supervisions regarding cryptocurrency, regarding them as “speculative assets, extremely volatile and risky”. Simultaneously, this brings to attention the fact that these are not national coins nor currencies, and accepting them as a payment method isn’t, legally speaking, mandatory.

2015 ◽  
Vol 18 (1) ◽  
pp. 25-41
Author(s):  
Tomasz Grabia

The aim of this article is to present and evaluate interest rate policies of three selected central banks in Central and Eastern Europe (Poland, the Czech Republic, and Hungary) from 2001 to 2013. The study consists of an introduction (Section 1) and three main parts. The introduction contains a theoretical description of the role of interest rate policy, the dilemmas connected with it, as well as an analysis of the strategies and goals of monetary policies of the National Bank of Poland (NBP), the Czech National Bank (CzNB), and the National Bank of Hungary (NBH) in the context of existing legal and institutional conditions. In turn, the first empirical part (Section 2) examines how the analysed central banks responded to changes in inflation, unemployment, and economic growth rates. The tools of the analysis are the nominal and real interest rates of those banks. The subsequent research part (Section 3) attempts to evaluate the degree of the contractionary nature of interest rate policies in specific countries in the context of the Taylor rule. The text ends with a summary (Section 4) encompassing concise conclusions drawn from the earlier analyses.


2021 ◽  
Vol 16 (1) ◽  
pp. 5-7
Author(s):  
Tamás Pesuth

This year the Lamfalussy Award was received by Boris Vujčić, Governor of the Croatian National Bank. The Lamfalussy Award, established by the National Bank of Hungary is dedicated to recognise exceptional international achievements influencing international monetary policy. We are honored to be able to conduct the following interview with Governor Vujčić, that can help us to better understand the economic policy and thinking in our region, in Central and Eastern Europe.


2008 ◽  
Vol 39 (9) ◽  
pp. 84
Author(s):  
JANE M. ANDERSON
Keyword(s):  

2008 ◽  
Vol 41 (15) ◽  
pp. 42
Author(s):  
JANE M. ANDERSON
Keyword(s):  

1995 ◽  
Vol 11 (1) ◽  
pp. 41-51 ◽  
Author(s):  
David Watkins ◽  
Anne McCreary Juhasz ◽  
Aldona Walker ◽  
Nijole Janvlaitiene

Analysis of the responses of 139 male and 83 female Lithuanian 12-14 year-olds to a translation of the Self-Description Questionnaire-1 (SDQ-1; Marsh, 1988 ) supported the internal consistency and factor structure of this instrument. Some evidence of a “positivity” response bias was found, however. Comparison of the Lithuanian responses to those of like-aged Australian, Chinese, Filipino, Nepalese, and Nigerian children indicated the Lithuanians tended to report rather lower self-esteem. The Lithuanian males also tended to report lower self-esteem than their female peers. Interpretation of the results are considered in terms of reactions to the recent upheavals in Eastern Europe, stable cultural dimensions, and possible cultural and gender biases in the items of the SDQ-1.


2013 ◽  
Author(s):  
H. Pikhart ◽  
M. Bobak ◽  
M. Marmot ◽  
A. Tamosiunas ◽  
S. Domarkiene ◽  
...  
Keyword(s):  

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