The Credit Asset of Enterprise Accounts Receivable Pricing Model by Deshun Xu, Junhai Ma

“…Based on the thinking of holism and reductionism, this paper creatively constructed the credit asset pricing model of enterprises’ accounts receivable, namely, the BEST pricing model, and it was demonstrated effectively. …”
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Women and Money: Unique Issues — Protecting Your Assets by Lynda Spence, Martie Gillen, Diann Douglas

“…Protecting your assets is similar to managing your risks. Managing risks means identifying and evaluating instances where you may experience a financial loss and then making a plan for how to deal with the situation. …”
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State and trends of regulation of crypto assets and cryptocurrency exchanges by M. B. Kitinov

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Overview of blockchain assets theft attacks and defense technology by Beiyuan YU, Shanyao REN, Jianwei LIU

“…Since Satoshi Nakamoto’s introduction of Bitcoin as a peer-to-peer electronic cash system, blockchain technology has been developing rapidly especially in the fields of digital assets transferring and electronic currency payments.Ethereum introduced smart contract code, giving it the ability to synchronize and preserve the execution status of smart contract programs, automatically execute transaction conditions and eliminate the need for intermediaries.Web3.0 developers can use Ethereum’s general-purpose programmable blockchain platform to build more powerful decentralized applications.Ethereum’s characteristics, such as central-less control, public and transparent interaction data guaranteed by smart contracts, and user-controlled data, have attracted more attentions.With the popularization and application of blockchain technology, more and more users are storing their digital assets on the blockchain.Due to the lack of regulatory and governance authority, public chain systems such as Ethereum are gradually becoming a medium for hackers to steal digital assets.Generally, fraud and phishing attacks are committed using blockchain to steal digital assets held by blockchain users.This article aims to help readers develop the concept of blockchain asset security and prevent asset theft attacks implemented using blockchain at the source.The characteristics and implementation scenarios of various attacks were effectively studied by summarizing the asset theft attack schemes that hackers use in the blockchain environment and abstracting research methods for threat models.Through an in-depth analysis of typical attack methods, the advantages and disadvantages of different attacks were compared, and the fundamental reasons why attackers can successfully implement attacks were analyzed.In terms of defense technology, defense schemes were introduced such as targeted phishing detection, token authorization detection, token locking, decentralized token ownership arbitration, smart contract vulnerability detection, asset isolation, supply chain attack detection, and signature data legitimacy detection, which combine attack cases and implementation scenarios.The primary process and plans for implementation of each type of defense plan were also given.And then it is clear which protective measures can protect user assets in different attack scenarios.…”
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Bonds, Bondholders Protection and Asset Allocation of Multimarket Funds by Thayse Machado Guimarães, Rodrigo Fernandes Malaquias

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Portfolio Optimization with Asset-Liability Ratio Regulation Constraints by De-Lei Sheng, Peilong Shen

“…This paper considers both a top regulation bound and a bottom regulation bound imposed on the asset-liability ratio at the regulatory time T to reduce risks of abnormal high-speed growth of asset price within a short period of time (or high investment leverage), and to mitigate risks of low assets’ return (or a sharp fall). …”
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Women and Money: Unique Issues — Protecting Your Assets by Lynda Spence, Martie Gillen, Diann Douglas

“…Protecting your assets is similar to managing your risks. Managing risks means identifying and evaluating instances where you may experience a financial loss and then making a plan for how to deal with the situation. …”
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The Effect of Return on Asset and Current Ratio on Stock Returns by Tri Utami, Dudi Hendaryan

Subjects: “…return on asset (roa)…”
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Investing in blockchain technologies and digital assets: Accounting perspectives by Grujić Miloš, Vojinović Željko

“…The surge in popularity of these assets has brought about reporting challenges and complexities. …”
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FORMATION OF THE MARKET OF DIGITAL FINANCIAL ASSETS IN THE RUSSIAN FEDERATION by V. Poliakova, L. Tokun

Subjects: “…digital financial asset…”
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Classification of fixed assets for accounting purposes in the public sphere by T. L. Leukhina

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Shared-Custodial Wallet for Multi-Party Crypto-Asset Management by Yimika Erinle, Yebo Feng, Jiahua Xu, Nikhil Vadgama, Paolo Tasca

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INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY by D. V. Voyko, A. V. Voyko

Subjects: “…intangible assets…”
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BIM: Enabling Sustainability and Asset Management through Knowledge Management by Robbert Anton Kivits, Craig Furneaux

“…Recent advances in IT have enabled advanced knowledge management, which in turn facilitates sustainability and improves asset management in the civil construction industry. …”
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Taxation of Retained Profits of Enterprises and Income from Capital Assets by Manfred Rose

“…In order to ensure equal tax treatment with parts of income from capital assets accumulated in a qualified bank account, these are to be taxed according to the same concept.…”
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The influence of authority delegation of property assets managementon time management by Yana Nurahmad Haerudin, Mokhamad Anwar, Supiansyah Supiansyah

Subjects: “…delegation of authority, time management, property asset…”
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Managing in Tough Times: Building Your Assets by Volunteering and Networking by Selena Garrison, Michael S. Gutter, Lynda Spence

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Perceptions of asset managers on corporate social responsibility challenges and opportunities by Kara Nel, Pierre D. Erasmus, Nadia Mans-Kemp

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RETRACTED: Management of current assets in the conditions of sustainable economic development by Klychova Guzaliya, Nizamutdinov Marat, Parfenova Kseniya, Oralbayeva Aizhan, Erkebulan Ydyrys, Mashayeva Ayagoz

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Current Aspects for Searching and Returning Assets: Problems and Perspectives for Ukraine by P. S. Bilevskyi

Subjects: “…assets…”
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