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Journal articles on the topic 'Virtual asset'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Ko, Hyoungsuk. "A Study on the Virtual Asset Transactions and Legislative Issues of Consumer Protection Act." Legal Studies Institute of Chosun University 29, no. 2 (2022): 3–32. http://dx.doi.org/10.18189/isicu.2022.29.2.3.

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E-commerce on virtual assets is rapidly developing. However, laws governing virtual asset transactions have not been enacted. However, the Specific Financial Information Act was revised in 2020 to regulate virtual assets, but there are limitations in that it does not regulate specific details on additional asset transactions because the purpose is to establish a transparent financial transaction order. Therefore, the need to regulate legal relations for rapidly increasing virtual asset transactions has been raised. In this paper, i examined whether virtual asset transactions can be properly re

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Donets, Anton. "Contract оf Custody оf Virtual Assets (Cryprto Custody) According to the Legislation of Ukraine". Theory and practice of jurisprudence 2, № 2 (2022): 40–63. http://dx.doi.org/10.21564/2225-6555.2022.2.267943.

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The work examines the issues of legal regulation of the virtual asset storage contract in Ukraine, taking into account the provisions of the recently adopted Law of Ukraine "On Virtual Assets". The relevance of this topic is due to the rapid spread in the fields of economy, science, art, etc. of relations with virtual assets and the lack of their proper and sufficient legal regulation. The purpose of the work is to solve the problems related to finding out the ability of a virtual asset to be the subject of a custody agreement, determining its value characteristics that determine the need to e

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Kil, Yong-Won. "A Study on Tax Treatments of Virtual-Assets in major countries and Process of Developing Regulatory Framework and Its Implications for the Republic of Korea." KOREAN SOCIETY OF TAX LAW 8, no. 4 (2023): 71–109. http://dx.doi.org/10.37733/tkjt.2023.8.4.71.

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As the blockchain technology-based industry grows rapidly, transactions of virtual assets such as tokens, which are its mediums, become active, and the market size of virtual assets is also expanding, the need for regulation and taxation on virtual assets is emphasized. Starting with the overhaul of related systems for regulating criminal activities and illegal money laundering using virtual assets, Korea has introduced a virtual asset taxation system through tax law revision. The revised tax law stipulates that income from the transfer or loan of virtual assets is classified as ‘other income’

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Kud, Aleksandr Aleksandrovich. "Comprehensive сlassification of virtual assets". International Journal of Education and Science 4, № 1 (2021): 52–75. http://dx.doi.org/10.26697/ijes.2021.1.6.

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Background: One of the problems of the modern lawmakers in different countries is that they try to regulate an object before they study the nature of its origin, which, logically, entails many errors regarding its definition in the legal framework. The absence of unified definitions and clear classification of virtual assets as tools for implementing the methods of financial and management accounting of property according to their fundamental and unique features makes it nearly impossible to determine the features of virtual assets important for legal regulation and, therefore, to enshrine the

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Oleh, Kulyk. "Improvement of legal regulation of intermediation in the virtual assets market." ScienceRise: Juridical Science, no. 2(16) (June 30, 2021): 58–64. https://doi.org/10.15587/2523-4153.2021.234724.

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Legal regulation of intermediation in the virtual assets market was analysed. It was grounded, that the professional assistance to virtual assets market participants is necessary because of complexity of transactions with virtual assets. It was found, that the virtual assets service providers carry out intermediation in the virtual assets market as an entity that is acting in the interests of third parties and providing intermediary services to the market participants. Based on the analysis of the legal concept of "intermediation", it was formulated, that intermediation in the virtua

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Lee, Hyung-Seok, and Ji-Sun Chung. "Researching income taxation of cryptocurrency." KOREAN SOCIETY OF TAX LAW 8, no. 2 (2023): 157–98. http://dx.doi.org/10.37733/tkjt.2023.8.2.157.

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Looking at the legal status of virtual assets in Korea, the Tax Act defines “virtual asset” as an electronic certificate that has economic value and can be transacted or transferred electronically. The Tax Act defines “virtual asset” as an electronic certificate (including any rights related to it) that has economic value and can be transacted or transferred electronically. ) that can be transacted or transferred electronically as a thing with economic value, and whether it falls under the civil law is divided into positive and negative theories. The Supreme Court The Supreme Court considers i

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Kud, Aleksandr Aleksandrovich. "Kompleksna klasyfikatsiia virtualnykh aktyviv [Comprehensive сlassification of virtual assets]". International Journal of Education and Science 4, № 2 (2021): 14–39. http://dx.doi.org/10.26697/ijes.2021.2.1.

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Background: One of the problems of the modern lawmakers in different countries is that they try to regulate an object before they study the nature of its origin, which, logically, entails many errors regarding its definition in the legal framework. The absence of unified definitions and clear classification of virtual assets as tools for implementing the methods of financial and management accounting of property according to their fundamental and unique features makes it nearly impossible to determine the features of virtual assets important for legal regulation and, therefore, to enshrine the

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8

Park, Keundug, and Heung-Youl Youm. "Proposal for Customer Identification Service Model Based on Distributed Ledger Technology to Transfer Virtual Assets." Big Data and Cognitive Computing 5, no. 3 (2021): 31. http://dx.doi.org/10.3390/bdcc5030031.

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Recently, cross-border transfers using blockchain-based virtual assets (cryptocurrency) have been increasing. However, due to the anonymity of blockchain, there is a problem related to money laundering because the virtual asset service providers cannot identify the originators and the beneficiaries. In addition, the international anti-money-laundering organization (the Financial Action Task Force, FATF) has placed anti-money-laundering obligations on virtual asset service providers through anti-money-laundering guidance for virtual assets issued in June 2019. This paper proposes a customer ide

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9

Tsukan, S. V. "Concept, legal nature and classification of virtual assets." Uzhhorod National University Herald. Series: Law 1, no. 80 (2024): 613–18. http://dx.doi.org/10.24144/2307-3322.2023.80.1.94.

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The entry of digital assets into the economic space at the national and supranational levels is an innovation in the financial system. The rapid penetration of virtual assets into the economic sphere is perceived ambiguously, because their uniqueness, which is expressed in anonymity, independence from central banks, combined with the use of information technology, has won both many supporters and attracted the attention of critics, including at the state level of the world’s leading countries. The article analyzes the experience of legislative consolidation of the definition of the conce

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Nihreieva, O. O. "THE LAW OF UKRAINE «ON VIRTUAL ASSETS» IN THE CONTEXT OF THE FATF STANDARDS NATIONAL IMPLEMENTATION." Constitutional State, no. 50 (June 19, 2023): 91–98. http://dx.doi.org/10.18524/2411-2054.2023.50.280276.

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The article is dedicated to crypto-assets regulation both at the international level and at the national level in Ukraine. It presents a comparative analysis of the Law of Ukraine on Virtual Assets adopted in 2022 and the FATF Recommendations relating to Virtual Assets and Virtual Asset Service Providers. Even though a general congruence of these acts is shown, the publication concludes that the Law of Ukraine, pending its entry into force, is already partly outdated due to a fast development of the crypto assets market and technologies. In this regard the 2021 FATF Updated Guidance for a Risk

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Tetiana, Dmytrenko. "DEFINITION OF THE ESSENCE OF VIRTUAL ASSETS AS A FACTOR FOR THE FORMING METHODOLOGICAL APPROACHES TO THE TAXATION OF THEIR TURNOVER." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS IV, no. 96 (2024): 121–46. https://doi.org/10.34025/2310-8185-2024-4.96.08.

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This article is dedicated to the necessity of implementing effective measures to prevent the criminal and terrorist use of virtual assets, as well as to the development of legal approaches by legislative authorities for regulating the virtual asset market. This includes taxation of income from virtual asset transactions, an analysis of the current state of legislation, and the identification of prospects for its development to establish a harmonious and comprehensive regulatory system. To address global challenges, authorities must resolve issues related to information exchange between state s

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12

Li, Hongmei, and Yihao Wang. "The Supervision of Virtual Assets by the Hong Kong Securities and Futures Commission and its Implications." Journal of Innovation and Development 4, no. 2 (2023): 24–27. http://dx.doi.org/10.54097/jid.v4i2.11857.

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Due to its ability to undertake some monetary functions, in recent years, the types and scale of virtual assets represented by virtual currencies have rapidly expanded, and virtual assets have become one of the important financial assets due to their financial attributes. Due to its certain security risks, however, regulatory authorities in mainland China completely prohibited virtual asset transactions, including virtual currencies since 2017. Unlike the regulatory attitude in mainland China, Hong Kong SAR has shown a proactive embrace towards virtual assets. This article first analyzes the c

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Mahadew, Bhavna, and Saravanen Anben Mauree. "Cryptocurrencies and Virtual Assets in Mauritius: A Critical Assessment of the Legal Framework." Afrika Focus 37, no. 1 (2024): 122–43. http://dx.doi.org/10.1163/2031356x-20240107.

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Abstract The goal of this study on the legal framework for virtual assets in Mauritius is to find any gaps in the legislation, come up with solutions to close such gaps, and improve the existing legal framework for virtual assets. The article concentrates on the provisions of the Virtual Asset and Initial Token Offering Services (vaitos) Act 2021, which seeks to control the market for cryptocurrencies and other virtual assets in Mauritius. Selected countries were studied in order to discover the various techniques used with regard to regulatory challenges. Although Mauritius passed a comprehen

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Korbel, Jakob J., Umar H. Siddiq, and Rüdiger Zarnekow. "Towards Virtual 3D Asset Price Prediction Based on Machine Learning." Journal of Theoretical and Applied Electronic Commerce Research 17, no. 3 (2022): 924–48. http://dx.doi.org/10.3390/jtaer17030048.

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Although 3D models are today indispensable in various industries, the adequate pricing of 3D models traded on online platforms, i.e., virtual 3D assets, remains vague. This study identifies relevant price determinants of virtual 3D assets through the analysis of a dataset containing the characteristics of 135.384 3D models. Machine learning algorithms were applied to derive a virtual 3D asset price prediction tool based on the analysis results. The evaluation revealed that the random forest regression model is the most promising model to predict virtual 3D asset prices. Furthermore, the findin

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15

Aksiukov, S. "Problems of defining the concept and nature of virtual assets as an object of legal regulation in economic activity in Ukraine." Analytical and Comparative Jurisprudence, no. 1 (March 20, 2024): 258–63. http://dx.doi.org/10.24144/2788-6018.2024.01.45.

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The article reveals the problem of defining the concept and nature of virtual assets through the prism of their legal regulation at the national and international levels. The factors determining the use of virtual assets in economic activity around the world and, accordingly, the relevance of the chosen topic of scientific research are determined: informatization of all areas of social life, technological boom, emergence of new information and communication technologies, which can significantly optimize business processes, globalization processes in the international economy, etc. Attention is

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Danіch, V., and R. Lutsenko. "Virtual assets of the distributed register." Bulletin of V. N. Karazin Kharkiv National University Economic Series, no. 104 (June 30, 2023): 5–10. http://dx.doi.org/10.26565/2311-2379-2023-104-01.

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This publication focuses on the definition of “virtual assets of a distributed registry” as an economic category. Analysis of the term showed a lack of unity in the definition. The opportunities provided by the deployment of virtual assets in a distributed registry are new but potentially effective. Virtual assets can be distributed or unallocated registry assets, secured or unsecured. Among the virtual assets of the distributed ledger: tokenized assets and cryptocurrencies. Accordingly, these are types of virtual assets that exist exclusively in the form of a record with an information identi

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BRYHINETS, Oleksandr. "Legal security of virtual assets circulation in Ukraine." Economics. Finances. Law 5/2025, no. - (2025): 22–24. https://doi.org/10.37634/efp.2025.5.4.

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The paper reveals the role and issues of legal support for the circulation of virtual assets in Ukraine. It is proven that the existence of virtual assets is a consequence of the development of the digital economy in Ukraine and the integration of domestic digital technologies into the European space. A virtual asset, according to the Law of Ukraine “On Virtual Assets”, which has not yet entered into force, is defined as an intangible good that is an object of civil rights, has value and is expressed by a set of data in electronic form. The law allows the use of a digital asset in civil circul

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18

莊函諺, 莊函諺. "虛擬資產與相關服務監管之兩難". 月旦會計實務研究 62, № 62 (2023): 049–57. http://dx.doi.org/10.53106/252260962023020062005.

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19

Kulyk, Oleh. "Improvement of legal regulation of intermediation in the virtual assets market." ScienceRise: Juridical Science, no. 2(16) (June 30, 2021): 58–64. http://dx.doi.org/10.15587/2523-4153.2021.234724.

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Legal regulation of intermediation in the virtual assets market was analysed. It was grounded, that the professional assistance to virtual assets market participants is necessary because of complexity of transactions with virtual assets. It was found, that the virtual assets service providers carry out intermediation in the virtual assets market as an entity that is acting in the interests of third parties and providing intermediary services to the market participants. Based on the analysis of the legal concept of "intermediation", it was formulated, that intermediation in the virtual assets m

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20

Dmytrenko, Tetiana, and Tetiana Hudima. "Models for assessing risks of using cryptocurrency for fraud and criminal proceeds legalization." Fìnansi Ukraïni 2025, no. 1 (2025): 110–28. https://doi.org/10.33763/finukr2025.01.110.

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Introduction. In response to the urgent need of countries to implement effective measures aimed at preventing the criminal and terrorist use of the virtual assets sector, the Financial Action Task Force on Money Laundering (FATF) has introduced global standards for virtual assets and virtual asset service providers (VASPs). In particular, the FATF noted that the rapid development, growth of functionality, expansion of use and the global, cross-border nature of virtual assets makes urgent action by countries to reduce the risks of money laundering and terrorist financing (hereinafter referred t

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21

Savchenko, Yehor. "Use of Virtual Assets in Exchange Contracts." NaUKMA Research Papers. Law 14 (January 31, 2025): 66–75. https://doi.org/10.18523/2617-2607.2024.14.66-75.

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The article examines the use of virtual assets as the subject of exchange contracts, where virtual assets are exchanged for goods, services, and works in the tangible world. The analysis is conducted through the lens of private law, the provisions of existing legislation, and recent legislative initiatives related to virtual assets.This study provides a comprehensive civil law perspective on the use of virtual assets as the subject of exchange contracts, considering their origin, legal nature, the provisions of the Civil Code of Ukraine, and their economic significance in the context of exchan

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22

Sin, Jihye. "A Study on the Legal Nature of Blockchain-Based Virtual Assets from a Civil Law Perspective : A Critical Introduction to the UNIDROIT Principles on Digital Assets and Private Law." Institute of Legal Myongji University 23, no. 2 (2025): 195–220. https://doi.org/10.53066/mlr.2025.23.2.195.

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There is no longer any debate regarding the economic value of digital assets or virtual assets (“virtual assets”). It has also been confirmed through Korean Supreme Court precedents that virtual assets represent protectable property interests (Supreme Court Decision on November 11, 2021, 2021do9855, etc.). However, the legal nature of virtual assets has yet to be established. This article introduces and critically analyzes the Principles on Digital Assets and Private Law (“the Principles”) adopted by UNIDROIT. There are two types of blockchain-based virtual asset transactions: (i) transactions

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Park, Youn-Soo, Dong-Hyun Jin, Young-Jin Ko, et al. "Virtual Asset Risk Assessment Methods." Journal of Digital Contents Society 24, no. 5 (2023): 1049–60. http://dx.doi.org/10.9728/dcs.2023.24.5.1049.

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Jeon, In Tae. "ESG Management Study of Virtual Asset Exchange Focusing on Consumer Protection of Virtual Asset." Global Financial Review 2, no. 2 (2021): 149–70. http://dx.doi.org/10.51265/gfr.2021.2.2.149.

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Panasyuk, Valentyna, Nataliia Muzhevych, and Inna Melnychuk. "Accounting aspect of recognition of cryptocurrency as an enterprise asset in the conditions of digitalization of the economic space." Galic'kij ekonomičnij visnik 81, no. 2 (2023): 49–57. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.02.049.

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The study determines the peculiarities of the development of the cryptocurrency asset market in the conditions of digitalization, their legal recognition and subsequent reflection in the accounting of transactions related to their circulation. The current system of regulatory legal and accounting support for the functioning of cryptocurrency assets in accordance with the requirements of national legislation has been analyzed. A critical assessment was made of draft legislative acts regarding the recognition of cryptocurrencies as an asset of the enterprise and the order of functioning of their

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Rysin, V., and N. Rysin. "Vulnerability of virtual assets to illicit financial flows." Economics, Entrepreneurship, Management 8, no. 1 (2021): 35–42. http://dx.doi.org/10.23939/eem2021.01.035.

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Over the last few years, virtual assets have become more widespread in the market, which has manifested itself both in the growth of transactions with them and in the rapid growth of the capitalization of the cryptocurrency market. The international community and individual governments have introduced regulations for the virtual asset market, but the degree of transparency remains low. This poses risks of using virtual assets as a tool for various schemes of money laundering or terrorist financing. The purpose of the article is to identify potential vulnerabilities of virtual currencies to the

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Min Bai and Dong Zhang. "THE VIRTUAL DEGREE OF LEVERAGED CAPITAL WITHIN CHINESE ENTERPRISES." International Journal of Business & Economics (IJBE) 9, no. 1 (2024): 67–88. http://dx.doi.org/10.58885/ijbe.v09i1.67.mb.

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The transition of China's tangible real economy to an intangible economy, along with phenomena such as capital idling and shadow banking, has significantly altered the relationship between financial markets and actual enterprises. As leveraged capital flows into real enterprises, it is crucial to discern how much is allocated to operational endeavors versus financial market investments. Leveraging the logic of asset allocation and capital acquisition in real enterprises, we developed a model to discern the allocation of leveraged capital. Through descriptive analysis, we delineate the landscap

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Akhtam, Yakubov. "DOCTRINAL APPROACHES AND INTERNATIONAL EXPERIENCE IN UNDERSTANDING THE DIGITAL ASSET." American Journal of Political Science Law and Criminology 04, no. 10 (2022): 34–42. http://dx.doi.org/10.37547/tajpslc/volume04issue10-05.

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The owner of digital assets considers that he has the characteristics of real property based on the fact that he can own them in the virtual space, use them and then dispose of them with material benefits. In the current legislation of the Republic of Uzbekistan, some gaps need to be eliminated in the legal regulation of digital assets. In particular, it is necessary to clarify and expand the term “digital assets” in the legislation of the Republic of Uzbekistan, to introduce a new classification that divides them into the virtual property (property rights) and virtual personal non-property be

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Baek, Jeong-han, and Gi－Ho Baek. "Current Status and Issues of Accounting Principles for Crypto Currency: The Case of Wemix." Korean Association Of Computers And Accounting 21, no. 1 (2023): 31–55. http://dx.doi.org/10.32956/kaoca.2023.21.1.31.

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The cryptocurrency market has been expanding at a rapid pace and has been sharply contracting since the Lunar－Terra incident in May 2022, but Bitcoin’s market capitalization still exceeds that of Samsung Electronics. This shows that cryptocurrencies are gaining ground in the financial market as a new investment alternative, despite the ongoing debate about the futility of cryptocurrencies and whether they can be recognized as legal tender. Nevertheless, it is difficult to find a clear definition of cryptocurrencies and how they create value. Currently, IFRS requires that virtual assets be clas

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RIABOKIN, Maryna, Yevhen KOTUKH, Dmytro NIKOLAIEVSKYI, and Yuliia YEFIMENKO. "Legal regulation of real asset tokenization: prospects for the development of Ukrainian legislation on virtual assets." Economics. Finances. Law 3/2024, no. - (2025): 84–92. https://doi.org/10.37634/efp.2025.3.15.

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The paper examines the legal regulation of real asset tokenization and prospects for the development of relevant Ukrainian legislation. The research analyzes the current state of the virtual assets market, highlighting the need for comprehensive legislative regulation amidst its rapid growth. The paper systematically explores international regulatory approaches to virtual assets, with particular focus on the European Union's Markets in Crypto-Assets Regulation (MiCA), Switzerland's advanced framework, and other jurisdictions' experiences. The paper identifies regulatory gaps in Ukraine's legal

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Butnik-Siverskyi, Oleksandr. "Digital and virtual assets: methodology, legal aspects, intangible resources." Theory and Practice of Intellectual Property, no. 2 (June 4, 2024): 94–104. https://doi.org/10.33731/22024.305562.

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The article summarizes the scientific opinion on the use of digital assets and virtual assets,which refer to intangible resources in the human-digital environment, as they rely onthe digitization of the economy with the involvement of computer technologies and digitalplatforms. The goal was to methodologically consider the use of digital and virtual assetsfrom the standpoint of the real and virtual human-digital environment and their regulatoryand legal regulation. The proposed methodology made it possible to distinguish betweenreal and virtual digital environments in relation to the use of di

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Sandi Pratama Putra Bali. "Hak Kebendaan dan Keabsahan Perjanjian Kebendaan Virtual Land di Dalam Metaverse Ditinjau Berdasarkan KUHperdata." Amandemen: Jurnal Ilmu pertahanan, Politik dan Hukum Indonesia 1, no. 3 (2024): 175–87. http://dx.doi.org/10.62383/amandemen.v1i3.282.

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Virtual land assets in the metaverse are becoming popular and have high investment potential. In Indonesia, virtual land is a new object in property law, and this object has not been regulated yet by positive law. This study aims to identify the legal position of virtual land in the context of material rights and the validity of material agreements in trading a virtual land asset on the metaverse platform according to the Indonesian Civil Code (KUHPerdata). The research method used is normative-juridical using secondary data. Based on the research results, it concludes that virtual land can be

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Kim, SooJeong. "Discussion on the Qualification of Virtual Assets as a Property." Korean Association of Civil Law 106 (March 31, 2024): 35–79. http://dx.doi.org/10.52554/kjcl.2024.106.35.

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Whether virtual assets can be regarded as a ‘thing’ or ‘property has been widely discussed, because it can be a prerequisite to whether legal theories in property law and in bankruptcy law would be applied to virtual assets. Although financial regulatory Acts on virtual asset law are being legislated around the world, few countries have legislated how virtual assets will be understood in civil law. In this situation, Liechtenstein has in 2019 and Switzerland has in 2021 partially regulated civil legal issues of virtual assets in their Acts and UNIDROIT adopted its principles on digital assets

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KOBYLNIK, Dmytro, and Kateryna YEFREMOVA. "Legal regulation of taxation of transactions with digital (virtual) assets." Economics. Finances. Law 10/2024, no. - (2024): 30–34. http://dx.doi.org/10.37634/efp.2024.10.6.

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Introduction. In today's world, digital assets are becoming a crucial component of the financial system. While offering new business opportunities, they also present challenges for legal regulation and tax oversight. The rapid growth of the digital asset market necessitates effective legal regulation and harmonization of tax policies on an international level. The purpose of this paper is to explore the legal aspects of taxation of digital (virtual) asset transactions in the context of their rapid development and impact on the financial system. The authors aim to identify the main challenges a

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DMYTRENKO, Tetiana, and Valeriya VOLKOVA. "Features of operation regulation with virtual assets for mining activities." Naukovi pratsi NDFI 2021, no. 2 (2021): 85–95. http://dx.doi.org/10.33763/npndfi2021.02.085.

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The article deals with the peculiarities of suspicious transactions in financial markets related to the use of cryptocurrencies, it also studies current issues regarding the classification of virtual assets. The features of countering suspicious transactions in financial markets associated with the use of cryptocurrency are highlighted. Topical issues of taxonomy of virtual assets and risk assessment of service providers' activities in assessing the risk of operations with virtual assets related to their use in legalization operations are investigated. The concepts of regulation of virtual ass

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Кулик, О. І. "Ринок віртуальних активів як об'єкт правового регулювання". Форум права 63, № 4 (2020): 56–63. https://doi.org/10.5281/zenodo.4249276.

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<strong>Постановка проблеми.</strong> Ринок віртуальних активів активно розвивається. Разом із тим, його незрілість, у поєднанні з відсутністю належного правового регулювання, ускладнює залучення інвестицій. Основною невирішеною проблемою виступає відсутність чіткого уявлення, що представляє собою ринок віртуальних активів як об’єкт правового регулювання. Це стримує розвиток та функціонування цього ринку, а також знижує ефективність нормативно-правового впливу на відносини, залишаючи ринок у тіні. <strong>Використані методи</strong> – за допомогою формально-логічного методу дослідж

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Lee, Sohhyun, and Jeong Woo Park. "Virtual Asset Taxation and Legislative Review." Yonsei Law Review 32, no. 4 (2023): 349–90. http://dx.doi.org/10.21717/ylr.33.1.11.

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Nevmerzhytsky, Evhen, and Mykola Yeshchenko. "Technological Characteristic of Futures Based on Virtual Assets." NaUKMA Research Papers. Computer Science 4 (December 10, 2021): 113–16. http://dx.doi.org/10.18523/2617-3808.2021.4.113-116.

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A virtual asset is a type of asset which does not have a material representation, although its value is reflected in a real currency. Due to their nature, the price of digital assets is usually highly volatile, especially with futures, which are derivative financial contracts. This is the most important contributing factor to the problem of the low usability of digital-based contracts in enterprise operations.Previously existing virtual assets included photography, logos, illustrations, animations, audiovisual media, etc. However, virtually all of such assets required a third-party platform fo

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Juddin, Muhamad Faiz. "The Position of Metaverse Land Assets from the Perspective of Ownership in the Civil Law." Riwayat: Educational Journal of History and Humanities 8, no. 1 (2025): 457–67. https://doi.org/10.24815/jr.v8i1.43806.

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Land assets in the virtual world of the metaverse have become popular and are considered to have high investment potential. In Indonesia, virtual land as an asset is a new object in the law of objects whose provisions have not been regulated in positive law. This research discusses the concept of ownership of metaverse virtual land assets in the classification of civil law in Indonesia.This research includes normative juridical research using a statutory approach. The legal sources are primary, secondary, and tertiary legal materials. The collection of legal materials is a type of literature s

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Oh, J., and M. J. Bae. "PRODUCTION OF DIGITAL CONTENT (3D ASSET) SOURCE RESOURCES FOR CULTURAL HERITAGE." International Archives of the Photogrammetry, Remote Sensing and Spatial Information Sciences XLVIII-M-2-2023 (June 26, 2023): 1141–47. http://dx.doi.org/10.5194/isprs-archives-xlviii-m-2-2023-1141-2023.

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Abstract. In Korea, several 3D digital documentation projects have been carried out to preserve cultural heritage, but limitations in high-capacity/high-quality data have hindered their use in virtual restoration. To address this, organizations have produced low-capacity, high-quality 3D assets since 2020, but disseminating 3D assets with metadata containing cultural heritage information is important to reduce errors in historical research during virtual restoration. To overcome this problem, the Cultural Heritage Administration of Korea initiated the ‘Cultural Heritage Digital Content (3D Ass

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M., G. Saravanan, and Natarajan M. "FUZZY ALGORITHM USING VIRTUAL MACHINES SCHEDULING IN DISTRIBUTER SYSTEM AUTOMATIC OVERLOADED IN DISTRIBUTE DATABASE." International Journal of Engineering Research and Modern Education 3, no. 2 (2018): 4–7. https://doi.org/10.5281/zenodo.1402725.

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In present day virtualization based register mists, applications share the hidden equipment by running in disconnected Virtual Machines (VMs). Each VM, amid its underlying creation, is arranged with a specific measure of processing assets, (for example, CPU, memory and I/O). A key factor for accomplishing economies of scale in a register cloud is asset provisioning, which alludes to apportioning assets to VMs to coordinate their workload. Commonly, effective provisioning is accomplished by two operations: (1) static asset provisioning. VMs are made with indicated size and after that united ont

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Pestovska, Zoia S. "TOKENIZATION OF UKRAINE’S ECONOMY: DREAM OR REALITY." Academic Review 1, no. 56 (2022): 24–34. http://dx.doi.org/10.32342/2074-5354-2022-1-56-3.

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The two most common blockchain-based digital assets are cryptocurrencies and tokens. This paper is devoted to investigation of the nature and purpose of tokens, their relationship with the blockchain, cryptocurrencies and digital assets, as well as the study of legal aspects of Ukrainian economy tokenization. Tokenization is the replacement of true values with virtual ones, a way to protect personal data with tokens (combinations of symbols on the Internet that do not valuable to fraudsters). The purpose of tokenization is to protect sensitive data. Obstacles to the transition of real assets i

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Hrytsai, Serhii. "PROSPECTS FOR THE APPLICATION OF A SPECIAL TAX REGIME FOR TRANSACTIONS WITH VIRTUAL ASSETS." Baltic Journal of Legal and Social Sciences, no. 4 (January 2, 2023): 12–19. http://dx.doi.org/10.30525/2592-8813-2022-4-2.

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The article studies the prospects of applying a special tax regime for transactions with virtual assets in Ukraine. Applying existing tax conditions to the virtual asset market will lead to the opposite effect – the complete shadowing of the industry. That is why there is now an urgent need for delayed adoption of the relevant bill, which should ensure the launch of a completely legal and transparent market for virtual assets. Based on the results of the research, a general conclusion was made that applies to both individuals and legal entities – a single tax rate on transactions with virtual

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IEFYMENKO, T., and T. DMYTRENKO. "Development and Integration of Digital Currencies in the Virtual Asset Market." Science and Innovation 21, no. 2 (2025): 3–14. https://doi.org/10.15407/scine21.02.003.

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Introduction. In the evolving digital economy, a diverse range of tools plays a pivotal role, including virtual assets, central bank digital currencies (CBDCs), private currencies issued by commercial banks, and instruments from private financial groups. A key requirement for the harmonious and efficient functioning of this ecosystem is the establishment of a comprehensive legal framework governing their circulation, accompanied by robust public and private governance mechanisms. Effective regulation of this sector is critical for maintaining the integrity of payment systems and financial mark

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Burgin, Leon, and Lauchlan Wallace. "Sense, Insight, Action – Woodside’s Intelligent Asset Journey." APPEA Journal 63, no. 2 (2023): S159—S163. http://dx.doi.org/10.1071/aj22262.

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Intelligent Assets, sometimes referred to as digital twins, have gained attention for their ability to optimise operations and enhance decision-making in an increasingly complex and data-driven world. These assets are equipped with sensors and advanced analytics capabilities for real-time monitoring, predictive maintenance, and process automation. By creating a virtual replica of the physical asset or system, organisations can gain real-time insights and data-driven decision support for operations and maintenance. Woodside has advanced its vision for Intelligent Assets through its digital plat

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Stefanov, K., B. Bontchev, P. Boytchev, A. Georgiev, and A. Grigorov. "Reusing Components from Cultural Heritage Games – the RAGE Project Approach." Digital Presentation and Preservation of Cultural and Scientific Heritage 6 (September 30, 2016): 49–62. http://dx.doi.org/10.55630/dipp.2016.6.5.

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Video games proved to be an attractive media for presenting cultural heritage issues. They can use virtual worlds to present cultural and historic information in amazing and highly appealing way. Each video game is implemented using set of valuable artifacts (components) reflecting technological, socioeconomic and historical issues. These software components are known as software assets, which are key output of the RAGE project. They can be used by game developers to enhance the pedagogical and educational value of their games. These software assets cover a broad spectrum of functionalities, i

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Kulyk, O. I. "Virtual assets market infrastructure." Uzhhorod National University Herald. Series: Law, no. 63 (August 9, 2021): 183–89. http://dx.doi.org/10.24144/2307-3322.2021.63.32.

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Analyses the virtual assets market infrastructure. It was found that the uncertainty about the definition of the virtual assets market infrastructure makes it impossible to identify the infrastructure elements. Given that, it is necessary to propose the definition of virtual assets market infrastructure, identify the elements of the mentioned infrastructure, and make proposals for the development of the legal regulation regarding the virtual assets market. Thus, it was given the definition of the virtual assets market infrastructure as a set of elements that provide, regulate and create condit

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Makurin, Andrii A., and Tetiana O. Tarasova. "Identification of the Real Value of Digital Assets for Accounting Purposes." Scientific Bulletin of Mukachevo State University Series “Economics” 8, no. 1 (2021): 9–17. http://dx.doi.org/10.52566/msu-econ.8(1).2021.9-17.

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The study involves identifying approaches to estimating the real value of digital assets received by an enterprise, controlled by it, and accounted for at a particular cost. The main purpose of the study is to identify the parameters of estimating the value of the received asset from the type of operations (mining, barter). The study uses the method of description, which allowed to establish certain features of the accounting reflection of cryptocurrency in accounting depending on the type of transaction, recognition, and valuation of such an asset. The study analysed the main operations invol

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Sukaridhoto, Sritrusta, Evianita Dewi Fajrianti, Amma Liesvarastranta Haz, Rizqi Putri Nourma Budiarti, and Lusiana Agustien. "Implementation of Virtual Fiber Optic Module Using Virtual Reality for Vocational Telecommunications Students." JOIV : International Journal on Informatics Visualization 7, no. 2 (2023): 356. http://dx.doi.org/10.30630/joiv.7.2.1361.

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Virtual Reality (VR) technology is a computer technology capable of replicating a real environment into an immersive world. VR is also capable of simulating the user's physical condition so that they are able to interact. In the world of education as a support for educational activities, especially for vocational high school students who are more dominant in practicum, this study aims to show the results of the early stages of implementing Fiber Optic (FO) learning support modules. The module development process is carried out in several stages: scenario preparation, 3D asset development with

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Shkolnikov, V. I. "Technologies of processing and analysis of virtual assets flow during pre-trial investigation." Uzhhorod National University Herald. Series: Law 4, no. 87 (2025): 418–24. https://doi.org/10.24144/2307-3322.2025.87.4.65.

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Modern information technologies allow law enforcement agencies to significantly increase the efficiency of pre-trial investigations of criminal offenses. The use of virtual assets by offenders in the course of committing illegal activities necessitates the use of technologies for processing and analysing the flow of virtual assets by law enforcement agencies during pre-trial investigations. The purpose of this article is to research the problem of obtaining information about flow of virtual assets and the application of appropriate technologies for the processing and analysis of such kind of i

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