ABSTRACT
The problem of teaching mathematics in modern Ukrainian schools is general, but it has become more difficult for students with a non-mathematical background. Despite numerous studies of this problem, no specific recommendations have been made. Therefore, to develop and implement an experimental method of teaching mathematics aimed at activating the cognitive activity of non-mathematical specialties pupils. The goal was solved by conducting a questionnaire among students and teachers, which allowed us to reveal and deepen the aspects of the specified problem. Two groups were created: experimental and control. The experimental group studied according to the new model of education, and the control group-according to traditional methods of teaching mathematics. The study revealed a complex of interrelated problems, both for teachers and students. Among the problems, the lack of motivational mechanisms and a complex pedagogical approach to explaining mathematics and the limited amount of teaching mathematics to students with a non-mathematical background are of primary importance. The results of the study indicate the need to introduce the specifics of conducting classes, which would focus on understanding the subject through imaginative thinking. The need to develop textbooks and manuals, which would focus on a more in-depth and understandable teaching of the subject with exercises and tasks for humanitarian areas, has been proven. At the same time, such measures became urgent due to the introduction of quarantine measures of the Covid-2019 pandemic. © Copyright for this article is retained by the author(s), with first publication rights granted to the journal.
ABSTRACT
Introduction. Currently, there is no single, unified framework for the classification of cryptoassets. Consequently, there is no generally applied definition of neither cryptoassets, nor digital tokens, due to the variety of features and bespoke nature of the transactions in practice. The objective of this paper is to define the essence of cryptoassets in the financial accounting, identify attributes for its taxonomy and provide a multipurpose overview of cryptoassets market environment. Methods. In a comprehensive overview of cryptoassets market environment, the authors have used statistical monitoring, as well as dynamic, comparative and structural analysis. The selected sample includes daily data of cryptoassets market capitalization. Data were gathered from multiple sources at various time points during February 2016 - July 2020. Results. According to the conducted research, the countries with the largest number of registered cryptoassets exchanges are: The UK, Hong Kong, Singapore and the US, however, about 17% of exchanges still stay with unknown countries of registration. It is expected that the number of such exchanges will reduce soon, due to the adoption of certain legislative frameworks regarding cryptoassets. The authors define the essence of such terms as: Cryptoassets, cryptocurrency, digital tokens and propose a cryptoassets taxonomy, based on the token's functionality and characteristics. Four main types of cryptoassets have been identified and defined, namely: Cryptocurrency (payment tokens), security tokens, utility tokens, asset-backed tokens and hybrid (or mixed) tokens. The authors suggest possible financial accounting treatment for each type of the cryptoassets. Conclusions. The cryptoassets market capitalization reacted to the factors such as global financial fluctuations due to macroeconomic factors and the COVID-19 pandemic as well as increasing digital asset regulations in early 2020. Cryptoassets remain largely a self-regulated industry and they still have no legal definition. The authors define cryptoassets as transferable digital assets recorded with a distributed ledger technology, which prohibits their copying or duplication. Due to the plethora amount of types of cryptoassets, a case-specific review should be required to determine the corresponding financial accounting treatment. The methodology of cryptoassets accounting treatment require further research. © 2020 Institute of Society Transformation. All rights reserved.