Economics and Business Management

Virtual assets – knowledge of the essence, accounting, analytical evaluation

V. Savchuk, T. Sobchenko, V. Boychenko
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Abstract

The purpose of the article is to develop applied solutions for regulating the development of fisheries and aquaculture on the basis of resource conservation through substantiation, conducting practical calculations and assessing the amount of material compensation to farms. This issue is especially relevant in the conditions of military operations. In order to achieve the objectives of the research and the set goal in the process of developing practical proposals for the implementation of state regulatory measures in matters of comparing regions by the degree of damage to each other and assessing the amount of compensation for damage to the fishing industry of Ukraine, we used general scientific research methods: empirical - such as description and experiment for that to more thoroughly understand the dependence of the degree of damage to the fishing industry in general and the aquaculture sector in particular, in different regions; theoretical - analysis, generalization, as well as explanations when establishing the total capacities of farms by oblasts, regions and in general according to the data of statistical reporting 1-A riba; calculation-mathematical, statistical in the process of using indicators for assessing the amount of needs for compensation and restoration, determining basic indicators, including the amount of resources located in the territories affected by active hostilities. A conditional division of regions into three blocks is proposed: frontline, i.e., regions where active hostilities are taking place; front-line areas, areas bordering the front lines and those where there is a constant danger of rocket fire and renewed hostilities; rear, i.e. areas that are in the rear. The main results of the research, when forming the basis of the research, first of all, it was established that most of the front-line areas are in close proximity to the front-line areas and are actively shelled, as a result of which the destruction and damage of production assets, equipment, machinery and other means of production are recorded. Therefore, it will be appropriate for them to allocate 80% of the total amount for the support of the entire region, or UAH 632 million. The other 20%, amounting to UAH 158 million, will be directed to the support and development of the rear region. It has been proven that the rear areas in the context of the destruction of production assets did not suffer serious damage, but the military operations and their consequences significantly affected the economy of this region. It is proposed in the future, when carrying out and assessing the amount of compensation for losses to the fishing industry of Ukraine in general and the aquaculture sector in particular, to improve the very criteria of the total power of one region relative to another and to expand the categories by which the amount of material compensation to farms in the fishing industry will be calculated in terms of challenges for the national and economic security of the country

Keywords

virtufl assets; digital assets; tokens; creptoassets; creptocurrencies; virtufl currencies; digital оbject; acounting displaying; analytic evaluation

Suggested citation
Savchuk, V., Sobchenko, T., & Boychenko, V. (2023). Virtual assets – knowledge of the essence, accounting, analytical evaluation. Economics and Business Management, 14(1), 38-53. https://doi.org/10.31548/economics14(1).2023.003
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