Academic literature on the topic 'Digital financial asset'

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Journal articles on the topic "Digital financial asset"

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Carapella, Francesca, Grace Chuan, Jacob Gerszten, Chelsea Hunter, and Nathan Swem. "Tokenization: Overview and Financial Stability Implications." Finance and Economics Discussion Series, no. 2023-060 (September 2023): 1–29. http://dx.doi.org/10.17016/feds.2023.060.

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In this paper we outline tokenization, which is a new and rapidly growing financial innovation in crypto asset markets, and we discuss potential benefits and financial stability implications. Tokenization refers to the process of constructing digital representations (crypto tokens) for non-crypto assets (reference assets). As we discuss below, tokenizations create interconnections between the digital asset ecosystem and the traditional financial system. At sufficient scale, tokenized assets could transmit volatility from crypto asset markets to the markets for the crypto token’s reference asse
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Carapella, Francesca, Grace Chuan, Jacob Gerszten, Chelsea Hunter, and Nathan Swem. "Tokenization: Overview and Financial Stability Implications." Finance and Economics Discussion Series, no. 2023-060r1 (December 2023): 1–29. http://dx.doi.org/10.17016/feds.2023.060r1.

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In this paper we outline tokenization, which is a new and rapidly growing financial innovation in crypto asset markets, and we discuss potential benefits and financial stability implications. Tokenization refers to the process of constructing digital representations (crypto tokens) for non-crypto assets (reference assets). As we discuss below, tokenizations create interconnections between the digital asset ecosystem and the traditional financial system. At sufficient scale, tokenized assets could transmit volatility from crypto asset markets to the markets for the crypto token’s reference asse
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Azar], [Pablo D., Baughman, Garth, Carapella, Francesca, et al. "The Financial Stability Implications of Digital Assets." Finance and Economics Discussion Series, no. 2022-058 (August 2022): 1–31. http://dx.doi.org/10.17016/feds.2022.058.

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The value of assets in the digital ecosystem has grown rapidly, amid periods of high volatility. Does the digital financial system create new potential challenges to financial stability? This paper explores this question using the Federal Reserve’s framework for analyzing vulnerabilities in the traditional financial system. The digital asset ecosystem has recently proven itself highly fragile. However adverse digital asset markets shocks have had limited spillovers to the traditional financial system. Currently, the digital asset ecosystem does not provide significant financial services outsid
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Abramova, Elena N. "A Digital Financial Asset as a Digital Security." Civil law 1 (January 15, 2024): 10–13. http://dx.doi.org/10.18572/2070-2140-2024-1-10-13.

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The article analyzes legal nature and essence of a digital financial asset according legislation of CIS member-states. Digital financial asset is qualified as new (digital) fixing method of civil rights. Author offers definition of digital financial asset, notes similarities and differences from security. So it’s acceptable to apply some rules on securities market to digital financial asset: about professional participants, methods of protection on owners and others.
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Vakulina, Galina A. "ON DIGITAL FINANCIAL ASSETS." Economy and law 1 (January 18, 2024): 58–68. http://dx.doi.org/10.18572/0134-2398-2024-1-58-68.

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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 which equity securities are to be issued in the form of a digital financial asset. The measures of protection of the rights and legitimate interests of purchasers of digital financial assets provided for by the law and regulations of the Bank of
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Yang, Chen. "The Impact of Digital Financial Literacy on Older Households' Pension Financial Asset Allocation—Evidence from China." Risk and Financial Management 6, no. 1 (2025): p89. https://doi.org/10.30560/rfm.v6n1p89.

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With the population aging, the importance of pension finance has become increasingly prominent. However, Chinese elderly households' participation in the pension finance market is relatively low, with a single asset allocation structure. Based on data from the China Household Finance Survey, this paper examines the impact of digital financial literacy on the allocation of Pension financial assets of elderly households. The study found that increased digital financial literacy significantly promotes older households' participation in the pension finance market, allocation of commercial pension
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Rasyid, Abdul, Dian Pertiwi, and Muhammad Ridhwasyah Pasolo. "Crypto Savvy: Navigating the World of Digital Assets for Financial Gains." Escalate : Economics and Business Journal 2, no. 01 (2024): 26–34. http://dx.doi.org/10.61536/escalate.v2i01.54.

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This research investigates the impact of Crypto Savvy and Digital Assets on Financial Gains through Investment Strategies at BNI Cabang Surakarta. Using a quantitative approach and structural equation modeling (SEM) with Smart PLS, data from 70 bank customers were analyzed. The results indicate significant direct effects of Crypto Savvy and Digital Assets on Investment Strategies and Financial Gains. Specifically, Crypto Savvy and Digital Assets positively influence Investment Strategies, which in turn enhances Financial Gains. Moreover, indirect effects analysis reveals that Crypto Savvy and
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Suprunova, E. A. "Digital financial assets as an object of accounting: Debating points." International Accounting 23, no. 3 (2020): 297–313. http://dx.doi.org/10.24891/ia.23.3.297.

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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. T
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Popov, Nikita K., Yulia N. Kovalenko, Svetlana N. Kovalenko, and Anastasia A. Filipenkova. "ACCOUNTING ASSESSMENT OF DIGITAL FINANCIAL ASSETS OF A COMMERCIAL BANK." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2/7, no. 155 (2025): 120–28. https://doi.org/10.36871/ek.up.p.r.2025.02.07.015.

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This study examines the assessment of digital assets of a commercial bank, the history of its improvement, the current market situation, and possible future scenarios for the existence of digital assets in a few years. The advantages and disadvantages of this type of assets on the organization’s balance sheet are separately indicated. In the field of evaluating digital financial assets of a commercial bank, the legislative acts that form the solution to this issue have been clarified, as well as the main amendments made by the Bank of Russia to introduce a separate line of the balance sheet an
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Manakhova, Irina V., and Kirill A. Kolmykov. "Digital financial assets in modern financial market: Systematization of experience and trends in Russia." Izvestiya of Saratov University. Economics. Management. Law 25, no. 2 (2025): 116–26. https://doi.org/10.18500/1994-2540-2025-25-2-116-126.

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Introduction. In the context of the financial sector’s rapid digitalization, the study of new asset classes, in particular digital financial assets (DFA), which demonstrate significant potential for transforming traditional financial markets, is becoming especially relevant. The research methodology is based on a comprehensive approach to the analysis of the technological transformation of modern financial market and the development of digital financial assets, including an analysis of the regulatory framework, statistical data and practices of market participants, with special attention paid
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Dissertations / Theses on the topic "Digital financial asset"

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Amici, Guido <1996&gt. "WealthTech: the impact on the Asset and Wealth management industry of new, digital financial advisory models." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19856.

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This elaborate aims to provide a clear picture of the dynamics of a shifting financial sector. Nowadays, the Asset and Wealth management industry appears more competitive and clustered than ever, while at the same time undergoing a radical wave of transformation unleashed by new technologies, above all Robo-advisors and Robo-4-advisors. The former facilitated the approaching of the lower segment of retail investors to financial advisory, promising low fees and agile registration process and onboarding. The latter is the product of portfolio composition software no more targeting mass customers
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Лузанова, К. А. "Розвиток світового ринку криптовалют: тенденції та перспективи". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Luzanova.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні основи організації та функціонування криптовалютного ринку. Проаналізовано сучасний стан криптовалютного ринку, розглянуто перспективи розвитку ринку криптовалют в Україні та надано рекомендації щодо імплементації світового досвіду щодо використання криптовалют в Україні.<br>Diploma thesis deals with theoretical foundations of basics of organization and functioning of the cryptocurrency market. The current state of the cryptocurrency market was analyzed. The pros
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Луцкевич, О. В. "Управління фінансовими ризиками обігу цифрових цінних паперів". Thesis, Чернігів, 2020. http://ir.stu.cn.ua/123456789/20072.

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Луцкевич, О. В. Управління фінансовими ризиками обігу цифрових цінних паперів : дис.... канд. екон. наук : 08.00.08 / О. В. Луцкевич. - Чернігів, 2020. - 283 с<br>У дисертаційній роботі поглиблено теоретичні засади управління фінансовими ризиками обігу цифрових цінних паперів й обґрунтовано науково-практичні рекомендації щодо ефективного реагування на них в умовах впровадження нових фінансових технологій. Досліджено економічну природу цифрових цінних паперів та з’ясовано змістові компоненти структури поняття «цифровий актив». Систематизовано теоретичні підходи до сутнісного розуміння фінансово
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Danielsson, Andreas, and Fredrik Lindblad. "Unreliable Accoutning of Intangible Assets in a Digital Era : A study on the association between reliability and value relevance of intangible assets." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-105460.

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Background: The purpose of accounting and financial reporting is to provide useful information for its users in their decision-making. The importance of intangible assets for companies in the modern digital economy has led to debates concerning how it should be presented in accounting. As of today, the relevance and reliability of intangible assets can be questioned since large values of intangibles are left out of accounting and financial reports. Purpose: The aim of the study is to investigate the association between reliability and value relevance of intangible assets.  Method: Using the Fe
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Xie, Zhixin. "Essays on the neurobiology of economic and financial risk taking." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/112179/1/Zhixin_Xie_Thesis.pdf.

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This thesis investigated the influence of neurobiological mechanisms in economic and financial risk taking, and their possible roles in understanding market stability. The evidences about risk preferences, trading behaviours and physiological responses, which were found in our laboratory and field experiments, supported a feedback theory. Our physiological responses under certain circumstances may exaggerate the emotions of exuberance and pessimism during market boom and bust times, reducing our abilities to engage in rational decisions.
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Ferreira, Francisco Santos. "Bitcoin: an asset or a currency?" Master's thesis, 2018. http://hdl.handle.net/10071/18373.

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The aim of this thesis is to explore whether digital currencies such as Bitcoin can be perceived as a currency or an asset. It begins by describing different types of currencies. Functions of money are also defined, providing a comparison between bitcoin and fiat currencies. Moreover, the concept and functions of bitcoin are developed, as well as other innovations that are linked to the bitcoin software, such as blockchain and its importance for several industries in the future. Bitcoin challenges and complications are also going to be discussed. Network security, criminal activities and
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Books on the topic "Digital financial asset"

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Tronin, Sergey, Natal'ya Kuchkovskaya, Viktoriya Frolova, Ekaterina Budkina, Mihal Lednev, and Il'ya Pokamestov. Trade finance in the context of digital transformation. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2192603.

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The monograph examines in detail modern approaches to trade finance against the background of global changes in the digital economy. The paper analyzes new trade finance tools used in the international and Russian markets, and focuses on the use of financial technologies such as blockchain, artificial intelligence, and Big Data in commercial transactions. Special attention is paid to risk management in trade finance transactions, including factoring and forfeiting, as well as practical aspects of their implementation in the context of digital transformation. The issues of credit control, count
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Lanskov, P., M. Murashov, and D. Lanskov. Digital financial assets, their origin, development and prospects in the Russian financial market. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1859925.

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The article discusses the economic, legal and technological foundations of the emergence of digital financial assets (CFAs) in the Russian financial market. The interrelation of the CFA and blockchain technology, which is a special case of the implementation of distributed ledger technology, is analyzed. From these positions, a vision of the role and place of cryptocurrencies in the future global economy is proposed. It is emphasized that the spread of cryptocurrencies has largely contributed to the popularization of the underlying blockchain technology, the declared advantages of this technol
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LaPointe, Andy. Financial Advisor's Digital Asset Practice Guide: A Step-By-Step Guide to Building a Digital Asset Practice. Independently Published, 2021.

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Balogun, Adekunle Alexander, and Yusuf Olatunji Oyedeko. Digital Currency Assets and Challenges to Financial System Stability. IGI Global, 2024.

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Balogun, Adekunle Alexander, and Yusuf Olatunji Oyedeko. Digital Currency Assets and Challenges to Financial System Stability. IGI Global, 2024.

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Balogun, Adekunle Alexander, and Yusuf Olatunji Oyedeko. Digital Currency Assets and Challenges to Financial System Stability. IGI Global, 2024.

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Balogun, Adekunle Alexander, and Yusuf Olatunji Oyedeko. Digital Currency Assets and Challenges to Financial System Stability. IGI Global, 2024.

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Managing intellectual assets in the digital age. Artech House, 2003.

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Joshi, Mahesh K., and J. R. Klein. Technological Disruption in Global Finance. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198827481.003.0004.

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Will the currency of the future be bitcoins or cryptocurrencies? With Fintech and Digital ecosystems growing rapidly, what is the future of banks? Technology is fast replacing paper currency with electronic transactions. Finance has become sophisticated with complex and diversified products. New technology and instruments have enabled growth of global financial assets to more than $160 trillion. Geographical boundaries for financial transactions have disappeared with transactions taking place seamlessly across the globe. Due to the global connectedness of financial markets, any event in one co
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Web3 in Financial Services: How Blockchain, Digital Assets and Crypto Are Disrupting Traditional Finance. Kogan Page, Limited, 2024.

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Book chapters on the topic "Digital financial asset"

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Fang, Fan, Carmine Ventre, Michail Basios, et al. "Cryptocurrency Trading: A Comprehensive Survey." In Blockchain, Crypto Assets, and Financial Innovation. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-96-6839-7_4.

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Abstract In recent years, the tendency of the number ofinancial institutions to include cryptocurrencies in their portfolios has accelerated. Cryptocurrencies are the first pure digital assets to be included by asset managers. Although they have some commonalities with more traditional assets, they have their own separate nature and their behaviour as an asset is still in the process of being understood. It is therefore important to summarise existing research papers and results on cryptocurrency trading, including available trading platforms, trading signals, trading strategy research and ris
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Goodell, Geoff, D. R. Toliver, and Hazem Danny Nakib. "A Scalable Architecture for Electronic Payments." In Financial Cryptography and Data Security. FC 2022 International Workshops. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-32415-4_38.

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AbstractWe present a scalable architecture for electronic retail payments via central bank digital currency and offer a solution to the perceived conflict between robust regulatory oversight and consumer affordances such as privacy and control. Our architecture combines existing work in payment systems and digital currency with a new approach to digital asset design for managing unforgeable, stateful, and oblivious assets without relying on either a central authority or a monolithic consensus system. Regulated financial institutions have a role in every transaction, and the consumer affordance
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Martínez-Echevarría y García de Due, Alfonso, and Rafael del Castillo Ionov. "Utility Tokens and Their Regulation Under MiCA." In Law, Governance and Technology Series. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-74889-9_10.

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AbstractThe MiCA Regulation regulates crypto assets which are not financial instruments, providing them with a legal regimen through a specific regulation. The MiCA regulation covers the majority of crypto asset classes currently being traded. Developing a single digital market requires a solid legal base that offers its participants security in developing distribution ledger technology projects for issuing and trading crypto assets. Utility tokens may be issued without obtaining preliminary authorisation if the projects comply with the requirements regarding the preparation, notification and
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Alcorta, José García. "Regulating Stablecoins in the European Union. Asset-Referenced Tokens and E-Money Tokens." In Law, Governance and Technology Series. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-74889-9_7.

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AbstractStablecoins are regulated in the European Union under Regulation (EU) 2023/1114 on Markets in Crypto-assets. That Regulation establishes a bespoke legislative regime for ‘asset-referenced tokens’ and ‘electronic money tokens’. Both are crypto assets, i.e., digital representations of a value or a right that can be transferred and stored electronically using distributed ledger technology or similar technology. Both aim to maintain a stable value by referencing another value or right, a specified asset, pool, or basket of assets. Finally, existing EU financial services legislation covers
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McCreadie, Richard, Konstantinos Perakis, Maanasa Srikrishna, et al. "Next-Generation Personalized Investment Recommendations." In Big Data and Artificial Intelligence in Digital Finance. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-94590-9_10.

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AbstractRecent advances in Big Data and Artificial Intelligence have created new opportunities for AI-based agents, referred to as Robo-Advisors, to provide financial advice and recommendations to investors. In this chapter, we will introduce the concept of investment recommendation and describe how automated services for this task can be developed and tested. In particular, this chapter covers the following core topics: (1) the legal landscape for investment recommendation systems, (2) what financial asset recommendation is and what data it needs to function, (3) how to clean and curate that
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Patil, Tejas, Shubham Patel, Siddhanth Shah, et al. "Digital Financial Asset Management Using Blockchain for Succession Planning of Wealth." In ICT Analysis and Applications. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-6568-7_16.

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Carbajo Cascón, Fernando. "The Non-Financial Crypto-Asset Market: Copyright in Art Non-Fungible Tokens." In Law, Governance and Technology Series. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-74889-9_17.

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AbstractThe market for the sale of art-NFTs is a reality, but due to their diffuse legal nature, there are many doubts about this business model from a legal perspective. This raises uncertainties as to whether it is possible to recognise a property right over the NFT as a digital asset and an online distribution rights model, where the principle of exhaustion is recognised from the intellectual property law perspective.
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Khouangvichit, Chintana. "The relationship between macroeconomic factors and non-performing loans (NPLs) in Lao PDR." In Green and Digital Transitions. Szegedi Tudományegyetem, 2024. http://dx.doi.org/10.14232/gtk.gdtgiss.2024.10.

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The role of the banking sector in driving economic development cannot be understated. Its stability is a critical factor that sets the pace for economic progress. Among the various indicators of financial stability, non-performing loans (NPLs) held by banks hold particular significance as they reflect asset quality, credit risk, and the efficient allocation of resources to productive sectors. NPLs have indeed been a subject of concern for the banking sector, with their prominence intensifying, especially after the 2008 financial crisis. This study investigates the relationship between Macroeco
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López, Pablo. "The National Security Framework as a Cybersecurity Reference for Information Cryptosystems." In Law, Governance and Technology Series. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-74889-9_6.

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AbstractIn today's hyper-connected world, implementing security in cyberspace has become a global strategic priority. As technology’s role in society increases, cybersecurity becomes an increasingly bigger challenge. In addition, the cyber threat landscape is evolving, with the emergence of new risks and the sophistication of existing threats. Cybercriminals are increasingly targeting specific sectors, such as energy, finance, government, and healthcare, to cause maximum disruption and financial gain or loss. In Spain, the successive editions of the National Report on the State of Security (IN
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Meier, Roland, and René Danzinger. "Personalized Portfolio Optimization Using Genetic (AI) Algorithms." In Big Data and Artificial Intelligence in Digital Finance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-94590-9_11.

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AbstractThis chapter presents a fintech-as-a-service (FaaS) solution, which enables financial advisors and wealth and asset managers to provide a “private banking-like service” to the general public. The chapter illustrates all the steps needed to structure this process as an online journey. The solution contains a full end-to-end process which advisors can use to support client advisory meetings and which can potentially also be used directly by the B2C user. To support the advisor accordingly and provide online advisory to the end customer, it is required that highly individual needs are tak
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Conference papers on the topic "Digital financial asset"

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Geetha, B. T., Kafila Kafila, S. Tulasi Ram, Dr Amar Prabhakar Narkhede, Ahmad Y. A. Bani Ahmad, and Mohit Tiwari. "Creating Resilient Digital Asset Management Frameworks in Financial Operations Using Blockchain Technology." In 2024 International Conference on Trends in Quantum Computing and Emerging Business Technologies (TQCEBT). IEEE, 2024. http://dx.doi.org/10.1109/tqcebt59414.2024.10545263.

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Lapiţkaia, Ludmila, and Alexandru Leahovcenco. "Features of auditing digital assets in accordance with AICPA requirements." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.12.

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The rapid development of digital technologies has led to the emergence of various types of financial digital assets. As a result of a number of features of operations with digital assets, certain opportunities for money laundering have arisen. Thus, there is an urgent need to conduct an audit of the financial statements of enterprises that work with digital assets. When conducting an audit, it is necessary to take into account the specifics of the definition and recognition of digital assets, the order of their reflection in the accounting, the regulatory regulation of digital assets, which ma
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Weerasinghe, N., K. Atapattu, P. Sridarran, and S. Setunga. "Digitalised facilities asset management: a case study." In International conference on Facilities Management Futures (FMF) 2025: Safety-Enabled and Sustainable Facilities. Facilities Management Research Unit (FaMRU), 2025. https://doi.org/10.31705/icfmf2025.26.

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Building assets constitute a substantial financial investment, often amounting to millions of dollars in business accounts. Effective management of these assets is essential, as their deterioration or failure can disrupt core facility operations and lead to significant repair and replacement costs. Digital tools have become integral to optimizing asset conditions, ensuring safety, and enhancing serviceability. In recent years, there has been a trend where condition assessment (CA) practices are relied on software applications to streamline their processes. This paper examines the impact of dig
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Li, Huayang, Mengxian Chen, Ping Bai, Yaohui Bai, Huilian Xu, and Feng Liu. "VaR Prediction for Financial Asset Series Based on Stable Distribution." In DEBAI 2024: International Conference on Digital Economy, Blockchain and Artificial Intelligence. ACM, 2024. https://doi.org/10.1145/3700058.3700067.

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Wang, Xupeng, Deqi Zhang, and Ling Yang. "Medical Insurance, Diversified Household Financial Asset Allocation and Path Dependence." In DEAI 2024: 2024 Guangdong-Hong Kong-Macao Greater Bay Area International Conference on Digital Economy and Artificial Intelligence. ACM, 2024. http://dx.doi.org/10.1145/3675417.3675421.

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Bolduratu, Sorina. "The impact of digital communication on accounting practices and financial transparency." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition Acronym ISSC 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.42.

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This research explores the transformative impact of digital communication on accounting practices and financial transparency, highlighting the evolution from traditional to digital methodologies in the face of globalization and technological advancements. It examines how digital tools have revolutionized the accessibility and accuracy of financial data, thus enhancing efficiency in financial reporting and pushing the boundaries of traditional accounting. The study also considers the role of digital accounting in improving organizational outcomes, leveraging the Resource-Based View to argue for
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Ojuekaiye, Olusegun Samuel. "Petroleum Industry Value Chain Optimization: The Inevitability of Midstream and Downstream Development. Asset Management and Information." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2024. http://dx.doi.org/10.2118/221689-ms.

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Abstract Asset management, a process that encompasses recording, data collection, reporting, and documentation of assets, is crucial for supporting operational activities, in maintenance, repair, and procurement. It is a systematic initiative within an organization aimed at identifying, monitoring (cataloguing), categorizing, and attributing ownership to organizational assets throughout their lifespan. The primary goal is to safeguard these assets, preventing the introduction of unforeseen risks. These assets encompass various elements such as technology and other business-related hardware, ph
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Proskuryakov, Alexander, Dmitry Beylekchi, and Saygid Uvaisov. "Predictive-Free Methods for Digital Financial Asset Management and Delayed Functional-Differential Economic Game Models." In 2021 International Conference on Information Technology and Nanotechnology (ITNT). IEEE, 2021. http://dx.doi.org/10.1109/itnt52450.2021.9649433.

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Putri, Nurweni, Dodi Devianto, and Tia Hafazah. "Logistic Regression Analysis to Determine Factors Affecting Asset Growth Based on Financial Performance In LQ45 Indexed Companies." In 2022 International Symposium on Information Technology and Digital Innovation (ISITDI). IEEE, 2022. http://dx.doi.org/10.1109/isitdi55734.2022.9944477.

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Živanović, Milutin, and Tijana Ostojić. "RAČUNOVODSTVENI TRETMAN DIGITALNE IMOVINE – PUT KA STANDARDIZACIJI." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.353z.

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The transformation of the business environment and the advancement of modern technologies have led to the emergence of digital assets. This encompasses various types of digital records, such as cryptocurrencies and digital tokens, which are increasingly integrated into business transactions. Concurrently, digital assets are distinguished from other forms of assets due to their specific characteristics, such as decentralization and volatility. Consequently, their accounting treatment is complex, raising questions about the ability of financial reporting to provide useful information for economi
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Reports on the topic "Digital financial asset"

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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on
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Bielinskyi, Andrii O., Oleksandr A. Serdyuk, Сергій Олексійович Семеріков, Володимир Миколайович Соловйов, Андрій Іванович Білінський, and О. А. Сердюк. Econophysics of cryptocurrency crashes: a systematic review. Криворізький державний педагогічний університет, 2021. http://dx.doi.org/10.31812/123456789/6974.

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Cryptocurrencies refer to a type of digital asset that uses distributed ledger, or blockchain technology to enable a secure transaction. Like other financial assets, they show signs of complex systems built from a large number of nonlinearly interacting constituents, which exhibits collective behavior and, due to an exchange of energy or information with the environment, can easily modify its internal structure and patterns of activity. We review the econophysics analysis methods and models adopted in or invented for financial time series and their subtle properties, which are applicable to ti
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Pasupuleti, Murali Krishna. Decentralized Creativity: AI-Infused Blockchain for Secure and Transparent Digital Innovation. National Education Services, 2025. https://doi.org/10.62311/nesx/rrvi125.

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Abstract The convergence of artificial intelligence (AI) and blockchain technology is transforming the creative economy by enabling secure, transparent, and decentralized innovation in digital content creation, intellectual property management, and monetization. Traditional creative industries are often constrained by centralized platforms, opaque copyright enforcement, and unfair revenue distribution, which limit the autonomy and financial benefits of creators. By leveraging blockchain’s immutable ledger, smart contracts, and non-fungible tokens (NFTs), digital assets can be authenticated, to
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Megersa, Kelbesa. Financial Inclusion in a Refugee Response. Institute of Development Studies, 2021. http://dx.doi.org/10.19088/k4d.2021.122.

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The growing scope, frequency, and complexity of forced displacement, both inside and outside of countries, has pushed donors and other development groups to rethink their approaches to humanitarian crises, particularly on refugee response. Financial inclusion is widely regarded as a particularly critical tool that development organisations can employ to mitigate the catastrophic impact of humanitarian crises on refugees. Financial inclusion would provide a wide range of financial products – such as savings, remittances, loans, and insurance – to both refugees and citizens of host countries, wh
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Sarni, Will, Jared Sheehan, and Taylor Cox. The Digital Journey of Water and Sanitation Utilities in the Caribbean: Current State and Opportunities. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005323.

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Digital transformation in water utilities can provide numerous benefits for the utilities themselves and the customers they serve. There are many factors that impact an organizations ability to implement digital strategies, such as access to infrastructure and capital, cultural expectations, awareness of new and innovative technologies, and technical skills. The research identified two pressing challenges: access to financial capital and access to skilled labor. It also revealed opportunities to focus on improving sensing systems for water assets, the speed of internal information communicatio
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Wintjes, Rene, and Fernando Vargas. Digital Innovation Hubs: Insights from European Experience in Supporting Business Digitalization. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0004995.

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Digital technologies can boost regional and sectoral productivity, yet firms in Latin American and Caribbean (LAC) countries are experiencing shortfalls in digital uptake and innovation. This is partly due to a scarcity of knowledge suppliers able to respond to the region's or countries' diverse needs. Digital innovation hubs (DIHs) can offer a collaborative, location-based approach and address these gaps. This study analyzes data from over 300 DIHs in Europe, revealing that university-affiliated DIHs offer sophisticated services, such as collaborative research and testing facilities, while in
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Abad, Jorge, Galo Nuño, and Carlos Thomas. CBDC and the operational framework of monetary policy. Banco de España, 2024. http://dx.doi.org/10.53479/35997.

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We analyse the impact of introducing a central bank-issued digital currency (CBDC) on the operational framework of monetary policy and the macroeconomy as a whole. To this end, we develop a New Keynesian model with heterogeneous banks, a frictional interbank market, a central bank with deposit and lending facilities, and household preferences for different liquid assets. The model is calibrated to replicate the main monetary and financial aggregates in the euro area. Our analysis predicts that CBDC adoption implies a roughly equivalent reduction in banks’ deposit funding. However, this ‘deposi
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Chapelet, Pierre. Analysis of the Education Management and Information System of Jamaica: Diagnosis and Proposal for Strengthening the EMIS. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004619.

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This document analyzes the functioning of the Education Management and Information System (EMIS) of Jamaica, its strengths and challenges related to the key management processes and structural conditions. A survey methodology was used for the analysis of the six key management processes - (i) Physical infrastructure and equipment; (ii) Schools1; (iii) Human resources, budget and finance; (iv) Students and learning; (v) Digital content for teacher training and students learning; and (vi) Tools for strategic management - and the two structural conditions - (i) Technological infrastructure and (i
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Financial Infrastructure Report 2023. Banco de la República, 2023. http://dx.doi.org/10.32468/rept-sist-pag.eng.2023.

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Introduction The Financial Infrastructure Report is a product of Banco de la República’s (Banrep) continuous efforts to scrutinize financial market infrastructures (FMIs) in Colombia, besides being a contribution to analyzing and monitoring the country’s financial stability. If FMIs are not managed properly, they can pose significant risks to the financial system and be a possible source of contagion, especially in periods of market stress. The domestic financial infrastructure during 2022 was safe and efficient, allowing the payment system and financial markets to operate normally, which lent
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Asia Small and Medium-Sized Enterprise Monitor 2022: Volume I—Country and Regional Reviews. Asian Development Bank, 2022. http://dx.doi.org/10.22617/sgp220540-2.

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This volume provides data and analysis on micro, small, and medium-sized enterprises (MSMEs) in Central and West Asia to help policymakers support the development of these businesses. The development of MSMEs remains key to promoting inclusive growth in developing economies in Asia and the Pacific. The Asia Small and Medium-Sized Enterprise Monitor (ASM) serves as a resource for evidence-based policy design on MSME development. The ASM 2022 focuses on Central and West Asia. This volume reviews the financial and nonfinancial conditions of MSMEs at country and regional level. It highlights the n
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