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Non-fungible tokens are transferable rights to digital assets such as artwork, videos, in-game items, collectibles or music. Non-fungible tokens relate only to a specific unique item and carry information about the owner. The non-fungible token market has received widespread attention and has grown enormously since the beginning of 2021. Despite significant growth in the market, there needs to be more surveys, especially in the context of the Czech Republic. This article, therefore, aims to evaluate the level of awareness of non-fungible tokens in the Czech Republic. The paper presents the basics of the non-fungible token market, its potential and uncertainty, and the interdisciplinary nature of non-fungible token research. First, the characteristics of nonfungible tokens are described based on a literature review. The methodological part outlines an empirical analysis based on a quantitative survey in which 103 respondents in the Czech Republic took part. Based on the research results, it was found out that in the Czech Republic, there is low level of awareness of non-fungible tokens and also low level of trust in digital assets in general. In conclusion, it is possible to say that this article provides an overall understanding of the phenomenon of non-fungible tokens in the Czech Republic. [ABSTRACT FROM AUTHOR]

The purpose of this study is to analyze the concept of territories of advanced socio-economic development and their role in the development of regions through the synergy of instruments for attracting private capital and mitigating the consequences of economic crises. The research methods used were systematization in terms of analyzing the essence of special economic zones, generalization of concepts analyzing the functions of territories of advanced development in Russia, a graphical method of presenting information. To achieve the purpose of the study, the following tasks have been solved: the essence of special economic zones and their role in the economic development of the state has been clarified; an analysis of the functioning of the territories of the advanced in Russia has been presented: the number of residents and jobs, the amount of declared investments are growing annually. The results of the study include: systematization of characteristics and statistical data on the functioning of territories of advanced socio-economic development in Russia; justification of the insufficient effectiveness of such territories and the functions performed by them; clarification of the need to activate the main function of the territories of advanced socio-economic development to attract private capital.

The article explains the notion of exchange investment funds as a tool of investing on stock exchange in conditions of digital economy. It studies attainable today tools for investing into exchange investment funds, structure, working mechanism, as well as goals and objectives of investment funds as a separate tool for investment. The authors identify the key aims of investing into investment funds available on the exchange and the sequence of using this investment tool. They show opportunities and threats of investing into exchange investment funds for the investor and necessary analytical tools for investing into exchange investment funds and also provide characteristics, which are essential for estimating and selecting investment funds by the investor. The article explains such terms as controlling company, liquidity, dividend yield, fund index, replication and demonstrates expediency of using tools of investing into investment funds for beginners and experienced investors. The authors research the present trends on the finance exchange in view of investing into exchange investment funds and come to the conclusion about basic preconditions for investing into investment funds.

Tüketicilerin bireysel yatırım kararı, risk ve getiri beklentisi çerçevesinde, sahip olunan tasarrufların altın, döviz, hisse senedi veya yatırım fonu gibi değerlere dönüştürülmesi olarak ifade edilmektedir. Bireysel yatırım kararı olarak adlandırılan bu davranış biçimi üzerinde birçok faktörün etkisinden söz etmek mümkündür. Özellikle içinde bulunulan pandemi sürecinde yatırım aracı seçimi davranışlarının farklı bir boyut kazandığı ifade edilebilir. Bu noktadan hareketle, bu araştırmada Türkiye geneli için yatırım aracı tercihleri ve demografik faktörler itibarıyla yatırım aracı satın alma davranışlarının farklılaşıp farklılaşmadığının belirlenmesi ana amaç olarak belirlenmiştir. Ülke genelinden elde edilen veriler ışığında, yatırım aracı seçiminde en çok tercih edilen yatırım araçlarının sırasıyla altın, döviz, gayrimenkul ve bireysel emeklilik fonları olduğu tespit edilmiştir. Altının 590 bireysel yatırımcı tarafından oluşturulan 98 portföyün 60’ında yer aldığı belirlenmiştir. Ayrıca araştırma kapsamında yer alan bütün demografik faktörler itibarıyla özellikle yatırım aracı seçimi risk boyutunda yatırım aracı seçimlerinin farklılaştığı sonucuna ulaşılmıştır.

Amaç: İslam hukuku açısından faiz gelirinin yasaklanması nedeniyle faiz yerine kâr payı veya kira getirisi sağlayan ihraca konu olan mal veya hizmetler üzerinde mülkiyet hakkı sağlayan sukuk, dünyada ve özellikle ülkemizde katılım bankaları tarafından oldukça sık kullanılan yeni bir yatırım aracı olarak ortaya çıkmıştır. Çalışma da bankalar arasında kullanılan muhasebe kayıt sistemleri incelenerek çalışmada verilen örneğe ilişkin muhasebe kayıtları yapılması hedeflenmiştir. Bu çalışma da yatırım aracı olan sukuk irdelenerek muhasebeleştirilmesine dair literatüre katkı sağlamak amaçlanmıştır. Yöntem: Çalışmada uygulama bölümünde verilen örnek doğrultusunda muhasebe kayıtları yapılmıştır. Bu çalışmada öncelikle sukukun tanımı, çeşitleri, avantajları ve dezavantajları, riskleri ve bono ile farklılıkları açıklanmıştır. Son olarak uygulamaya yer verilmiş, kaynak kuruluş, varlık kiralama şirketi ve yatırımcı açısından Muhasebe Sistemi Uygulama Genel Tebliği doğrultusunda Tek Düzen Hesap Planı ve TMS/TFRS esas alınarak muhasebe kayıtları yapılmıştır.Bulgular: Geleneksel bankalar ve katılım bankaları yatırım araçlarında farklı muhasebe kayıt sistemini kullanmaktadırlar.Sonuç: Yapılan bu çalışma yatırım araçlarından biri olan Sukukun kaynak kuruluş, varlık kiralama şirketi ve yatırımcılar tarafından muhasebeleştirilmesine yöneliktir.

Purpose: As we know, COVID-19 affects the economy of most of the world, one of the investment media that continues to grow is mutual fund investment. This study aims to find the right time to invest by studying data in the previous period. Design/methodology/approach: In this study, we collect daily data on Net Asset Value (NAV) prices from January to September 2021, by analyzing calculations using the double exponential smoothing method to predict the time with the lowest price for investing. Findings: The results showed that this study was able to predict the right time to invest in mutual funds using the Holt Double Exponential Smoothing method using the actual smoothing data parameter of 0.9 (alpha) and the trend data smoothing parameter of 0.1 (beta) with produces a Mean Absolute Percentage Error (MAPE) value of 0.85343. The right time to invest in this research is determined on November 2, 2021 with an estimated net asset value (NAV) of 2348.644032. Paper type: Research paper Keywords: Mutual Fund, Investment Time, Investment Tool, Double Exponential Smoothing.

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