Digital financial assets as an object of accounting: Debating points

2020 ◽  
Vol 23 (3) ◽  
pp. 297-313
Author(s):  
E.A. Suprunova
Keyword(s):  
Scientific Literature ◽  
Balance Sheet ◽  
Financial Assets ◽  
Practical Application ◽  
Different Types ◽  
Legislative Framework ◽  
Russian Law ◽  
Scientific Nature ◽  
Logical Research

Subject. This article discusses the issues related to the valuation of digital financial assets, their reflection on accounts and the relevant balance sheet item classification. Objectives. The article aims to identify the main areas of digital financial asset accounting development in the context of ongoing changes in Russian law, and assess if there is any possibility to use foreign practices in digital financial assets accounting. Methods. For the study, I used the methods of classification, analogy, comparison, logical research, and relevant scientific literature generalization. Results. The article provides a comparative characterization of possible options for categorizing digital financial assets as certain items of asset, as well as arguments in favor of or against the choice of an asset. It offers standard accounting transactions to reflect digital financial assets in accounts based on their channels of origin. The article also assesses the possibility of applying international practices of digital financial assets accounting. Conclusions and Relevance. Practical application of the results of the study is possible if the appropriate legislative framework is formed, which could determine the structure of regulation of different types of digital financial assets. The findings and conclusions presented in the article can be used by the scientific and business communities for further polemic. The results of the study are of a scientific nature and can be used in teaching the Accounting course.

scholarly journals A brief overview of the types of ETFs

10.26458/1534 ◽  
2015 ◽  
Vol 15 (3) ◽  
pp. 39
Author(s):  
Elitsa PETROVA
Keyword(s):  
Scientific Literature ◽  
Stock Exchange ◽  
Stock Index ◽  
Financial Asset ◽  
Exchange Traded Funds ◽  
Financial Assets ◽  
Literature Study ◽  
Currency Exchange ◽  
Different Types ◽  
Exchange Traded Fund

 Exchange-traded fund is a type of exchange-traded product. ETF is a fund that is traded as a typical financial asset. Just like an index fund, ETF represents a basket of assets that reflect popular stock index. ETF traded just like any other company on the stock exchange. By owning ETF investor receives two important advantages – the diversification of index fund plus the flexibility of trading financial assets. There are different types of ETFs. Mainly divided into index, commodity, bond, currency, exchange-traded trusts and leveraged exchange-traded funds. The article discusses the basics of exchange-traded fund, does a brief history review on the emergence of exchange-traded funds, and provides information on the basic and specific types of exchange-traded funds.The used scientific tools include:study of scientific literature;study the performance of different markets which operate with exchange-traded funds;meaningful analysis and summary of theoretical and practical applied information.  

scholarly journals Russian Legal Framework for Digital Financial Assets

2021 ◽  
pp. 3
Author(s):  
Larisa Sannikova
Keyword(s):  
Legal Status ◽  
Legal Framework ◽  
Legal Regulation ◽  
Financial Assets ◽  
Digital Currency ◽  
Monetary Authorities ◽  
Different Types ◽  
Russian Law ◽  
Legal Concepts ◽  
Russian Model

The article is devoted to the new Russian law on digital financial assets. The adoption of this law was an important step towards the formation of a legal framework for cryptoassets in Russia. Four types of legal framework models for crypto-assets around the world are identified: adaptation, fragmentary, experimental, and innovative. The Russian model of the legal framework for digital financial assets is close to an innovative model. The article analyses legal definitions of new legal concepts, such as "digital rights", "digital financial assets" and "digital currency". They represent different types of cryptoassets and are considered  property under Russian civil law. A special legal status has been established forthe exchange operator of digital financial assets and for the operator of the information system in which digital financial assets are issued.The article describes the legal requirements for such participants in the cryptomarket, which are established to protect consumers from fraud and mismanagement. Particular attention is paid to the legal regulation of the issuance and circulation of cryptocurrencies, which the law names as digital currencies. Digital currency is not recognised as a legal means of payment in Russia.It can only be issued and circulated using the Russian information infrastructure.Based on the analysis of the new law, it is concluded that the Russian monetary authorities are not interested in establishing a complete and clear legal framework for participants in the cryptomarket.Their new initiatives aim to tighten regulation of the circulation of digital financial assets, especially digital currency.  

scholarly journals DETERMINANTS OF GROWTH OF OFF BALANCE SHEET ACTIVITIES OF PRIVATE SECTOR BANKS: EMPIRICAL EVIDENCE FROM INDIA

2017 ◽  
Vol 5 (1) ◽  
pp. 61-72
Author(s):  
Anil Kumar Swain ◽  
Ganesh Prasad Panda
Keyword(s):  
Private Sector ◽  
Financial Stability ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Assets ◽  
Product Lines ◽  
Net Profit ◽  
Different Types ◽  
Relationship Of ◽  
Bank Soundness

Off-balance sheet activities play a probatory role in helping the banks to hedge their financial assets in the on-balance sheet and enhancing the profitability of the banks. These are mainly the fee based incomes of banks having no or a little investment. Off balance sheet activities are an intriguing part of the financial statements. Presented as footnotes to accounts, these contingent items have an important economic impact that affects the future as well as the current shape of an institution. Off-balance sheet activities also help to improve the commercial banks’ scope of operations, and diversification of product lines and earnings. The business of financial intermediaries has witnessed a large increase in the use of off balance sheet activities during the last 40 years. This growth that have come as a response to the need of corporate and firms for different types of guarantees did have a conflicting impact on financial stability and bank soundness. This study is designed to investigate the OBS exposure of Indian Private Sector banks. This study found that CRAR and LT positively affect the OBS activities where as NNPA negatively affects the OBS of private sector banks and there is a relationship of 89 % of net profit with OBS activities of private sector banks.

Electron microscopic characterization of diamond thin films and substrates for diamond heteroepitaxial growth

1989 ◽  
Vol 47 ◽  
pp. 592-593
Author(s):  
J.B. Posthill ◽  
R.P. Burns ◽  
R.A. Rudder ◽  
Y.H. Lee ◽  
R.J. Markunas ◽  
...  
Keyword(s):  
Thin Films ◽  
Wide Band ◽  
Deposition Process ◽  
Heteroepitaxial Growth ◽  
Electron Microscopic ◽  
Wide Band Gap ◽  
Lattice Matching ◽  
Different Types ◽  
Diamond Thin Films

Because of diamond’s wide band gap, high thermal conductivity, high breakdown voltage and high radiation resistance, there is a growing interest in developing diamond-based devices for several new and demanding electronic applications. In developing this technology, there are several new challenges to be overcome. Much of our effort has been directed at developing a diamond deposition process that will permit controlled, epitaxial growth. Also, because of cost and size considerations, it is mandatory that a non-native substrate be developed for heteroepitaxial nucleation and growth of diamond thin films. To this end, we are currently investigating the use of Ni single crystals on which different types of epitaxial metals are grown by molecular beam epitaxy (MBE) for lattice matching to diamond as well as surface chemistry modification. This contribution reports briefly on our microscopic observations that are integral to these endeavors.

Characterization of Different Types of Biomass Wastes Using Thermogravimetric and ICP-MS Analyses

2020 ◽  
Vol 70 (12) ◽  
pp. 4594-4600
Keyword(s):  
Thermogravimetric Analysis ◽  
Food Industry ◽  
Wood Waste ◽  
Biomass Ash ◽  
Minor Elements ◽  
Ms Analysis ◽  
Icp Ms ◽  
Different Types

The purpose of this study was to characterize some types of biomass wastes resulted from different activities such as: agriculture, forestry and food industry using thermogravimetric and ICP-MS analyses. Also, it was optimized an ICP-MS method for the determination of As, Cd and Pb from biomass ash samples. The ICP-MS analysis revealed that the highest concentration of metals (As, Cd, Pb) was recorded in the wood waste ash sample, also the thermogravimetric analysis indicated that the highest amount of ash was obtained for the same sample (26.82%). The biomass wastes mentioned in this study are alternative recyclable materials, reusable as pellets and briquettes. Keywords: ash, biomass, ICP-MS, minor elements, TG

Characterization of different types of broiler bedding including dehydrated grass and their influence on production

2021 ◽  
Vol 92 (1) ◽  
Author(s):  
Bruna B. Przybulinski ◽  
Rodrigo G. Garcia ◽  
Maria Fernanda de C. Burbarelli ◽  
Claudia M. Komiyama ◽  
Deivid Kelly Barbosa ◽  
...  
Keyword(s):  
Different Types

scholarly journals Mutator-Suppressible Alleles of rough sheath1 and liguleless3 in Maize Reveal Multiple Mechanisms for Suppression

Genetics ◽  
2000 ◽  
Vol 154 (1) ◽  
pp. 437-446 ◽  
Author(s):  
Lisa Girard ◽  
Michael Freeling
Keyword(s):  
Untranslated Region ◽  
Mutant Allele ◽  
Negative Regulation ◽  
Wild Type ◽  
Knox Gene ◽  
Transcript Accumulation ◽  
Mu Suppression ◽  
Different Types ◽  
Rna Blot Analysis

Abstract Insertions of Mutator transposons into maize genes can generate suppressible alleles. Mu suppression is when, in the absence of Mu activity, the phenotype of a mutant allele reverts to that of its progenitor. Here we present the characterization of five dominant Mu-suppressible alleles of the knox (knotted1-like homeobox) genes liguleless3 and rough sheath1, which exhibit neomorphic phenotypes in the leaves. RNA blot analysis suggests that Mu suppression affects only the neomorphic aspect of the allele, not the wild-type aspect. Additionally, Mu suppression appears to be exerting its effects at the level of transcription or transcript accumulation. We show that truncated transcripts are produced by three alleles, implying a mechanism for Mu suppression of 5′ untranslated region insertion alleles distinct from that which has been described previously. Additionally, it is found that Mu suppression can be caused by at least three different types of Mutator elements. Evidence presented here suggests that whether an allele is suppressible or not may depend upon the site of insertion. We cite previous work on the knox gene kn1, and discuss our results in the context of interactions between Mu-encoded products and the inherently negative regulation of neomorphic liguleless3 and rough sheath1 transcription.

scholarly journals Engineering nucleosomes for generating diverse chromatin assemblies

2021 ◽  
Author(s):  
Zenita Adhireksan ◽  
Deepti Sharma ◽  
Phoi Leng Lee ◽  
Qiuye Bao ◽  
Sivaraman Padavattan ◽  
...  
Keyword(s):  
Dynamic Properties ◽  
Dna Nanostructures ◽  
Macromolecular Assemblies ◽  
Maximum Resolution ◽  
Different Types ◽  
Chromatin Structural ◽  
Dna Fragment

Abstract Structural characterization of chromatin is challenging due to conformational and compositional heterogeneity in vivo and dynamic properties that limit achievable resolution in vitro. Although the maximum resolution for solving structures of large macromolecular assemblies by electron microscopy has recently undergone profound increases, X-ray crystallographic approaches may still offer advantages for certain systems. One such system is compact chromatin, wherein the crystalline state recapitulates the crowded molecular environment within the nucleus. Here we show that nucleosomal constructs with cohesive-ended DNA can be designed that assemble into different types of circular configurations or continuous fibers extending throughout crystals. We demonstrate the utility of the method for characterizing nucleosome compaction and linker histone binding at near-atomic resolution but also advance its application for tackling further problems in chromatin structural biology and for generating novel types of DNA nanostructures. We provide a library of cohesive-ended DNA fragment expression constructs and a strategy for engineering DNA-based nanomaterials with a seemingly vast potential variety of architectures and histone chemistries.

scholarly journals Electrophysiological characterization of a diverse group of sugar transporters from Trichoderma reesei

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Sami Havukainen ◽  
Jonai Pujol-Giménez ◽  
Mari Valkonen ◽  
Ann Westerholm-Parvinen ◽  
Matthias A. Hediger ◽  
...  
Keyword(s):  
Trichoderma Reesei ◽  
Scientific Literature ◽  
Large Body ◽  
Comprehensive Analysis ◽  
Transport Function ◽  
Sugar Transporters ◽  
New Knowledge ◽  
Electrophysiological Characterization ◽  
Shed Light

AbstractTrichoderma reesei is an ascomycete fungus known for its capability to secrete high amounts of extracellular cellulose- and hemicellulose-degrading enzymes. These enzymes are utilized in the production of second-generation biofuels and T. reesei is a well-established host for their production. Although this species has gained considerable interest in the scientific literature, the sugar transportome of T. reesei remains poorly characterized. Better understanding of the proteins involved in the transport of different sugars could be utilized for engineering better enzyme production strains. In this study we aimed to shed light on this matter by characterizing multiple T. reesei transporters capable of transporting various types of sugars. We used phylogenetics to select transporters for expression in Xenopus laevis oocytes to screen for transport activities. Of the 18 tested transporters, 8 were found to be functional in oocytes. 10 transporters in total were investigated in oocytes and in yeast, and for 3 of them no transport function had been described in literature. This comprehensive analysis provides a large body of new knowledge about T. reesei sugar transporters, and further establishes X. laevis oocytes as a valuable tool for studying fungal sugar transporters.

scholarly journals Characterization of bacterial community and flavor differences of different types of Douchi

2021 ◽  
Author(s):  
Yurong Wang ◽  
Fanshu Xiang ◽  
Zhendong Zhang ◽  
Qiangchuan Hou ◽  
Zhuang Guo
Keyword(s):  
Bacterial Community ◽  
Different Types
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