Submitted by Daniele Amaral (daniee_ni@hotmail.com) on 2017-10-16T19:01:48Z No. of bitstreams: 1 DissTJLL: 1290412 bytes, checksum: 0b28361bb68784461caec72b35759be1 (MD5) / Approved for entry into archive by Ronildo Prado (producaointelectual.bco@ufscar.br) on 2017-10-31T12:33:09Z (GMT) No. of bitstreams: 1 DissTJLL: 1290412 bytes, checksum: 0b28361bb68784461caec72b35759be1 (MD5) / Approved for entry into archive by Ronildo Prado (producaointelectual.bco@ufscar.br) on 2017-10-31T12:33:22Z (GMT) No. of bitstreams: 1 DissTJLL: 1290412 bytes, checksum: 0b28361bb68784461caec72b35759be1 (MD5) / Made available in DSpace on 2017-10-31T12:46:52Z (GMT). No. of bitstreams: 1 DissTJLL: 1290412 bytes, checksum: 0b28361bb68784461caec72b35759be1 (MD5) Previous issue date: 2017-04-05 / Não recebi financiamento / The hydroponic cultivation of lettuce in the NFT (Nutrient Film Technique) system has use seedlings obtained in trays with smaller volumes, requiring two transplants (from the tray to the nursery and then to the definitive). The use of seedlings produced in larger volumes of cells could provide the transplant directly to the definitive profiles, besides possibly ensuring the smallest cycle of lettuce plant growth in this system. Thus, the objective of this work was to verify the performance of lettuce seedlings produced in different volumes of trays cells and their subsequente transplant aiming at precocity at harvest and exemption from the use of nursery phase in hydroponic NFT system. Two subsequent experiments were performed. In the first experiment, seedlings were grown and evaluated in different volumes cells of trays (50, 40, 35, 31, 30, 29, 27, 20 and 10 cm³ céll-1) and, after 40 days, in the second experiment, Were transplanted directly to the definitive profiles of the NFT, with exception of the seedlings produced in volume 10 cm³ cell-1 that first remained 10 days in the nursery before its definitive transplant. In both experiments, it was adopted a completely randomized block design with four replications. In the seedlings, the following characteristics were evaluated: Plant height (PH cm plant-1); Root lenght of seedlings (RLs cm plant-1); Total leaves of seedlings (TLs leaves plant-1); Fresh seedling aerial mass (FSAM g plant-1); Dry mass of the aerial part of the seedlings (DMAPS g plant-1); Fresh seedlings and root pasta (FSRP g plant-1); Dry mass of seedlings root (DMSR g plant-1). After the transplanting of lettuces in the NFT system, were evaluated at 22 days after transplant (DAT) and 29 (DAT) the characteristics: Number of leaves in senescence (NLS plant-1); Total leaves (TL plant-1); Fresh mass of the aerial part (FMAP g plant-1); Fresh root pasta (FRP g plant-1); Aerial shoot dry mass (ASDM g plant-1); Stem length (ST cm) and Productivity (Kg m-2). The best performance of the seedlings was ally with the increase in volume per cell of trays. After transplant, the best performance of lettuces was generated from the use of seedlings produced in larger cell volumes. In the volumes of 20 to 50 cm³ cell-1, there was no need for the nursery for the seedlings and the number of transplants reduced from two to one, contrary to the volume of 10 cm³ cell-1. Seedlings produced in trays with 40 and 50 cm³ cell-1 provided harvest at 22 DAT of cultivtion in the NFT system. / O cultivo hidropônico de alface em sistema NFT (Nutrient Film Technique) tem utilizado mudas obtidas em bandejas com volumes menores, exigindo dois transplantes (da bandeja para a fase intermediária e posteriormente para o definitivo). O uso de mudas produzidas em maiores volumes de célula poderia proporcionar o transplante diretamente aos perfis definitivos, além de, possivelmente assegurar o menor ciclo de cultivo de plantas de alface nesse sistema. Assim, o objetivo deste trabalho foi verificar o desempenho de mudas de alface produzidas em diferentes volumes de células de bandejas e seu posterior transplante visando a precocidade na colheita e dispensa da utilização da fase intermediária em sistema hidropônico NFT. Foram realizados dois experimentos subsequentes. No primeiro experimento, efetuou-se a produção e avaliação das mudas em diferentes volumes de células de bandejas (50, 40, 35, 31, 30, 29, 27 e 20 e 10 cm³ célula-1) e, após 40 dias, no segundo experimento, estas foram transplantadas diretamente aos perfis definitivos do NFT, com exceção das mudas produzidas no volume 10 cm³ célula-1 que primeiramente permaneceram 10 dias na fase intermediária antes do seu transplante no definitivo. Nos dois experimentos adotou-se o delineamento em blocos inteiramente casualizados, com quatro repetições. Nas mudas, avaliaram-se as características: Altura da planta (APm cm planta-1); Comprimento da raiz das mudas (CRm cm planta-1); Total de folhas das mudas (TFm folhas planta-1); Massa fresca da parte aérea das mudas (MFPAm g planta-1); Massa seca da parte aérea das mudas (MSPAm g planta-1); Massa fresca da raiz das mudas (MFRm g planta-1) e; Massa seca da raiz das mudas (MSRm g planta-1). Após o transplante das alfaces no sistema NFT, avaliaram-se aos 22 dias após transplante (DAT) e 29 (DAT), as características: Número de folhas em senescência (NFS planta-1); Total de folhas (TF planta-1); Massa fresca da parte aérea (MFPA g planta-1); Massa fresca da raiz (MFR g planta-1); Massa seca da parte aérea (MSPA g planta-1); Comprimento do caule (CC cm) e Produtividade (Kg m-2). O melhor desempenho das mudas esteve aliado ao aumento do volume por célula das bandejas. Após o transplante, o melhor desempenho das alfaces foi gerado da utilização de mudas produzidas em maiores volumes de célula. Nos volumes de 20 a 50 cm³ célula-1, não houve a necessidade da fase intermediária para as mudas e o número de transplantes reduziu de dois para um, contraio ao volume de 10 cm³ célula-1. Mudas produzidas nas bandejas com 40 e 50 cm³ célula-1 proporcionaram colheita aos 22 DAT de cultivo no sistema NFT.

Studien syftar till att undersöka hur influencer marketing påverkar konsumenternas attityd och trovärdighet gentemot marknadsförda Non-Fungible Token (NFT) projekt. Begreppet influencer marketing syftar till marknadsföringsstrategin som handlar om att utveckla relationer med influencers som sedan marknadsför en produkt eller varumärke för att påverka sina följare. Strategin används av företag inom olika marknadsområden för att kunna förmedla och rekommendera produkter på ett mer trovärdigt sätt. Många konsumenter upplever att marknadsföring av företag är för kommersiellt vilket leder till mindre trovärdighet. Genom att använda sig av influencers för att marknadsföra produkter, kan detta stärka trovärdigheten och information som förmedlas. Influencer marketing används även för att påverka konsumenter vid köp av NFT som blivit en populär trend att investera i eftersom det är en digital tillgång i form av konst och samlarobjekt. NFT köps online genom kryptovalutor och certifierar sedan en unik digital tillgång till sin ägare. Däremot finns det stora kunskapsluckor inom NFT vilket ställer högre krav på influencers expertis för att kunna få en högre trovärdighet av konsumenter, dessutom är NFT-marknaden volatil då priset korrelerar med Herding behavior och inlägg från sociala medier. Den instabila NFT-marknaden ihop med osäkerheten kring influencers trovärdighet skapar en försämrad effekt av förtroende i två olika led, dels influencer marketing och NFT. Studien baseras på kvalitativa intervjuer med totalt 8 respondenter. Frågorna som formats i intervjuguiden har utgått från det teoretiska ramverket med teorier om influencer marketing, AIDA,  Source Credibility, Herding behavior och Electronic word-of-mouth. Teorierna är viktiga faktorer för att förstå och generera kunskap om hur konsumenter påverkas av influencers gällande NFT. Resultatet av studien visar att influencers har en tydlig och allmän stor påverkan på konsumenter. Dock är denna påverkan till en viss gräns och skiljer sig beroende på konsumenters tidigare erfarenheter. Om konsumenter är nya inom NFT har influencers haft en direkt påverkan på köpbeslut, medans för de kunniga konsumenterna, blir påverkan endast till att bli uppmärksamma konsumenterna om NFT-projekt som presenteras. Sedan tas egna analyser och beslut självständigt av konsumenterna. Resultatet visar även att expertis är en vital faktor för att öka influencers trovärdighet, samt att nyansering och perspektiv av NFT-projekt är något som uppskattas av konsumenter. / The purpose of this study is to investigate how influencer marketing affects consumers´ attitudes and credibility towards marketed Non-fungible Token (NFT) projects. Influencer marketing refers to the marketing strategy which develops relationships with influencers who market a product or brand to influence their followers. The strategy is used by companies to recommend products in a more credible way. Many consumers feel that marketing by companies is too commercial, which leads to less credibility. By using influencers to market products, it can strengthen credibility and information can be conveyed. Influencer marketing is also used to influence consumers´purchases of NFT which has become a popular trend to invest in because it is a digital asset in the form of art and collectibles. NFT is purchased online through cryptocurrencies and certifies a digital unique access to its owner. On the other hand, there are knowledge gaps within NFT, which places higher demands on the influence of influencers in order to gain a higher credibility from consumers. In addition, the NFT market is volatile as the price correlates with herding behavior and posts from social media. The unstable NFT market together with the uncertainty surrounding influencer credibility creates a deteriorating effect of trust in two different stages, influencer marketing and NFT. The study is based on qualitative interviews with a total of 8 respondents. The questions formed in the interview guide have been based on the theoretical framework with theories on influencer marketing, AIDA, source credibility, herding behavior and Electronic word-of-mouth. The theories are important for understanding and generating knowledge about how consumers are affected by influencers regarding NFT. The results of the study show that influencers have a clearly large impact on consumers. However, this impact is to a certain extent and differs depending on consumers previous experiences. If consumers are new to the NFT space, the effect on the consumers has led to direct purchase decisions, while for knowledgeable consumers, the influence is only to be made aware of NFT-projects that are presented. Then their own analyzes and decisions are made independently by consumers. The results also show that expertise is a vital factor in increasing the credibility of influencers and that the nuance and perspective of NFT-projects is something that is appreciated by consumers.

Non-fungible tokens (NFT’s) have been developed due technological innovations of the past decade. NFT’s are digital entities that are accessible through distributed ledger technology. The market for NFT’s has expanded significantly in recent years, which has left the legislation behind. The EU is currently working on Markets in Crypto-assets regulation (MiCAR) which intends to be the first EU-level regulation of its kind and will thus regulate crypto-assets.  This thesis aims to investigate the legal status of NFT’s within EU law. The current definition of an NFT is of a purely technical nature and lacks a legal definition at an EU level. The interest in qualifying an NFT is based on the importance of investigating which legal sources are applicable when trading these assets. The definition of NFT’s and whether they are defined as a transferable security affects which legal acts, both existing and new, cover its legal regulation.  All central banks within the EU, including the European Central Bank (ECB), have chosen not to define crypto-assets as a financial asset and no further development in terms of the qualification has been initiated. This essay considers with the classification of an NFT by systematically interpreting Article 4.1.44 of the MiFID II-directive whilst determining whether NFT’s constitute a transferable security.  The conclusion will establish whether NFT’s are covered by MiFID II, as well as other legal acts on the securities market which deal with consumer- and investor protection and market integrity. On the contrary, if it is concluded that NFT’s are not defined as a transferable security, an investigation is instead further required to decide whether NFT’s should be regulated under MiCAR, or they are to remain unregulated.  The objective is to investigate the legal challenges NFT trading can give rise to attributed to its technical structure and to investigate whether the EU’s package for the digitalizing of the financial sector, specifically MiCAR, intends to solve these.

No description available.

Orientador: Marcelo Carvalho Minhoto Teixeira Filho / Resumo: A produção de alimento face a demanda mundial é um desafio para este século, devendo-se, obrigatoriamente, destinar atenção ao ganho de eficiência produtiva, incorporada as tecnologias disponíveis. Dentre as hortaliças folhosas, a alface se destaca em toda culinária global. A produção atual da alface tem passado por grandes avanços, atribuídos especialmente à técnica de produção hidropônica, contudo, ainda é necessita melhorias na adaptabilidade da tecnologia hidropônica às condições climáticas das diversas regiões e às diferentes necessidades da gama de cultivares presentes no mercado. Neste cenário, a proposição desta pesquisa surge em resposta à demanda de informações pelo setor produtivo, cumprindo seu papel na integração entre ensino, pesquisa e extensão rural, de maneira a contribuir modestamente com o setor produtivo. Para isso, foram realizados três experimentos isolados em sistema hidropônico NFT (Técnica de Fluxo Laminar de Nutrientes), com o objetivo de avaliar a nutrição e a produção econômica de alface americana em função da vazão, periodicidade de exposição e condutividade elétrica da solução nutritiva, respectivamente. O delineamento experimental foi em blocos casualisados, com cinco repetições e cada tratamento foi composto por 15 plantas. No experimento 1, os tratamentos utilizados constaram da aplicação de solução nutritiva nas vazões de 0,5; 1; 2 e 4 litros por minuto em cada canal de cultivo. No experimento 2, os tratamentos foram quatro combinações de int... (Resumo completo, clicar acesso eletrônico abaixo) / Doutor

Submitted by CLEITON DALASTRA null (sauems@gmail.com) on 2017-10-29T21:52:25Z No. of bitstreams: 1 Cleiton Dalastra_29_10_2017_ PG Agronomia.pdf: 4821380 bytes, checksum: fad04c9fa5853e9c381aeb892db6a996 (MD5) / Approved for entry into archive by LUIZA DE MENEZES ROMANETTO (luizamenezes@reitoria.unesp.br) on 2017-11-09T15:35:04Z (GMT) No. of bitstreams: 1 dalastra_c_dr_ilha.pdf: 4821380 bytes, checksum: fad04c9fa5853e9c381aeb892db6a996 (MD5) / Made available in DSpace on 2017-11-09T15:35:04Z (GMT). No. of bitstreams: 1 dalastra_c_dr_ilha.pdf: 4821380 bytes, checksum: fad04c9fa5853e9c381aeb892db6a996 (MD5) Previous issue date: 2017-08-31 / A produção de alimento face a demanda mundial é um desafio para este século, devendo-se, obrigatoriamente, destinar atenção ao ganho de eficiência produtiva, incorporada as tecnologias disponíveis. Dentre as hortaliças folhosas, a alface se destaca em toda culinária global. A produção atual da alface tem passado por grandes avanços, atribuídos especialmente à técnica de produção hidropônica, contudo, ainda é necessita melhorias na adaptabilidade da tecnologia hidropônica às condições climáticas das diversas regiões e às diferentes necessidades da gama de cultivares presentes no mercado. Neste cenário, a proposição desta pesquisa surge em resposta à demanda de informações pelo setor produtivo, cumprindo seu papel na integração entre ensino, pesquisa e extensão rural, de maneira a contribuir modestamente com o setor produtivo. Para isso, foram realizados três experimentos isolados em sistema hidropônico NFT (Técnica de Fluxo Laminar de Nutrientes), com o objetivo de avaliar a nutrição e a produção econômica de alface americana em função da vazão, periodicidade de exposição e condutividade elétrica da solução nutritiva, respectivamente. O delineamento experimental foi em blocos casualisados, com cinco repetições e cada tratamento foi composto por 15 plantas. No experimento 1, os tratamentos utilizados constaram da aplicação de solução nutritiva nas vazões de 0,5; 1; 2 e 4 litros por minuto em cada canal de cultivo. No experimento 2, os tratamentos foram quatro combinações de intermitência de exposição da solução nutritiva em intervalos de bombeamento / intervalo de ausência de bombeamento em minutos: 15/60; 15/30; 15/15 e FI (Fluxo initermitente). No experimento 3, os tratamentos foram a manutenção diária da solução nutritiva em quatro valores de condutividade elétrica, de 0,8; 1,3; 1,8 e 2,3 dS m-1, em função da concentração de nutrientes. A maior produção e lucratividade de alface americana foi obtida com a vazão da solução nutritiva de 1 L/min, devido ao maior acúmulo de nutrientes na parte aérea e eficiência de sua utilização; também houve a maior produção e lucratividade de alface americana obtida com fluxo contínuo da solução nutritiva (FI), devido ao maior acúmulo de nutrientes na parte aérea e raízes, maior assimilação de nitrato e eficiência de utilização de nutrientes; economicamente, a condução em intervalo 15/30 minutos acarreta em prejuízo financeiro; o acompanhamento dos tratamentos de condutividade elétrica no decorrer do ciclo da alface aponta para produção superior com condutividade elétrica recomendada por fase de cultivo, sendo: 0,8 dS m-1 até os 10 dias após o transplantio (DAT); 1,30 dS m-1 dos 10 aos 17 DAT; 1,80 dS m-1 dos 17 aos 24 DAT e 1,30 dS m-1 dos 24 aos 31 DAT. / The food production to meet global demand is a challenge for this century, should be compulsorily intended attention to productive efficiency gains incorporated the available technologies. Among the leafy vegetables, the lettuce stands out in all global cuisine. The current production of lettuce has undergone great advances, especially attributed to the hydroponic production technique. However, it is still necessary to improve the adaptability of hydroponic technology to the climatic conditions of the different regions and to the different needs of the wide range of cultivars present in the market. In this scenario, the proposition of this research arises in response to the demand for information by the productive sector, fulfilling its role in the integration between teaching, research and rural extension, in order to contribute modestly with the productive sector. For that, three experiments were carried out in a NFT hydroponic system, with the objective of evaluating the nutrition and economic production of American lettuce as a function of flow rate, periodicity of exposure and electrical conductivity of the nutrient solution, respectively. The experimental design was in randomized blocks, with five replicates and each treatment consisted of 15 plants. In the experiment 1, the treatments used consisted of the application of nutrient solution at the flow rates of 0.5; 1; 2 and 4 liters per minute in each culture channel. In experiment 2, the treatments were four combinations of intermittent exposure of the nutrient solution at pumping intervals / no pumping interval in minutes: 15/60; 15/30; 15/15 and 15/0. In experiment 3, the treatments were daily maintenance of the nutrient solution in four values of electrical conductivity, of 0.8; 1,3; 1.8 and 2.3 dS m-1, depending on the concentration of nutrients. The conclusions were: The highest production and profitability of American lettuce was obtained with the flow of the nutrient solution of 1 L/min, due to the greater accumulation of nutrients in the aerial part and efficiency of use of these; The highest production and profitability of American lettuce was with cycles of 15/0 minutes, that is, with continuous flow of the nutrient solution due to the greater accumulation of nutrients in the aerial part and efficiency of use of these; Economically, driving in interval 15/30 minutes under the conditions studied, does not supply the cost of production and entails financial loss; The treatments were monitored during the lettuce cycle, indicating a higher yield than the one obtained with the recommended electrical conductivity at each cultivation stage: 0.8 dS m-1 until 10 days after transplanting (DAT) of lettuce; 1.30 dS m-1 from 10 to 17 DAT; 1.80 dS m-1 from 17 to 24 DAT and 1.30 dS m-1 from 24 to 31 DAT.

Non-Fungible Token (NFT) har genom sitt framträdande i digitala medier skapat ett större intresse för digital virtuell konst. Möjligheten att kunna ge digitala virtuella tillgångar ett unikt ägandeskap genom NFT-tekniken har förändrat hela marknaden för digital virtuell konst. Utvecklingen av NFTs har skapat ännu en otydlighet i gränsen mellan upplevelsen av fysiskt och digitalt virtuellt ägandeskap vilket har resulterat i utmaningar för utvecklingen av marknader för köp och försäljning av digital virtuell konst. Studien syftar till att undersöka hur digitalt ägandeskap av NFTs upplevs av intressenter för att kunna skapa en bättre förståelse för hur marknadsplatser kan hantera de utmaningar och möjligheter som utvecklingen av det digitala ägandeskapet har resulterat i. För att undersöka upplevelsen av ägandeskapet har en kvalitativ intervjustudie utförts med respondenter som har erfarenhet av antingen köp eller försäljning av NFTs. Studien använder en lins av psykologiskt ägandeskap för att kunna utforska upplevelsen av det digitala ägandeskapet av NFTs. Studiens resultat presenterar en förståelse för hur intressenter upplever ägandeskap av NFTs samt förslag på hur marknadsplatser kan förhålla sig till upplevelsen av ägandeskapet för att kunna utveckla ett demokratiskt och inkluderande ekosystem. / Non-Fungible Token (NFT) has through its appearance in digital media created a greater interest for digital virtual art. The ability to provide digital virtual assets with unique ownership through NFT technology has changed the entire market for digital virtual art. The development of NFTs has created another ambiguity in the boundary between the experience of physical and digital ownership, which has resulted in challenges for the development of markets for buying and selling digital virtual art. The study aims to investigate how digital ownership of NFTs is experienced by stakeholders in order to create a better understanding of how marketplaces can handle the challenges and opportunities that the development of digital ownership has resulted in. To investigate the experience of ownership, a qualitative interview study has been conducted with respondents who have experience in either buying or selling NFTs. The study uses a lens of psychological ownership in order to explore the experience of digital ownership of NFTs. The results of the study present an understanding of how stakeholders experience ownership of NFTs and suggestions on how marketplaces can act in relation to the experience of ownership in order to develop a democratic and inclusive ecosystem.

Blockchain technology is rapidly growing and with it, the opportunities it brings. Non-fungible tokens (NFTs) are a type of token that represents unique data that can be owned and traded on a blockchain. The NFT market is still in its early stages, making it difficult for newcomers to enter without a solid background and knowledge of the technology. In this study, we aimed to discover if the new information provided by blockchain and NFTs can be used to build better estimation models. We focused on the availability of every single transaction and the attributes attached to NFTs. Our results showed that the availability of each transaction improves the accuracy slightly, while the attributes attached to the NFT greatly improve accuracy. We are confident that with more data over time, the accuracy will continue to improve mainly if the transactions are able to cover almost all the NFTs inside a collection because all the different combinations of attributes will be analyzed. / Blockchain-teknologin växer snabbt och med det, möjligheterna det ger. Non-fungible tokens (NFTs) är en typ av token som representerar unika data som kan ägas och bytas ut på en blockchain. NFT-marknaden är fortfarande i sina tidiga stadier, vilket gör det svårt för nykomlingar att komma in utan en solid bakgrund och kunskap om teknologin. I den här studien ville vi upptäcka om den nya informationen som tillhandahålls av blockchain och NFTs kan användas för att bygga bättre estimeringsmodeller. Vi fokuserade på tillgängligheten av varje enskild transaktion och attributen som är kopplade till NFTs. Våra resultat visade att tillgängligheten av varje transaktion förbättrar noggrannheten något, medan attributen som är kopplade till NFTs förbättrar noggrannheten mycket. Vi är säkra på att med mer data över tid kommer noggrannheten att fortsätta att förbättras främst om transaktionerna är i stånd att täcka nästan alla NFTs inom en samling eftersom alla olika kombinationer av attribut kommer att analyseras.

Background: NFTs (non-fungible tokens) have raised much attention within last year’s media. Many uses can be addressed by and benefit from the underlying technology that enables NFTs. NFTs have already found applications in various industries and are representing a disruptive technological innovation. Nevertheless, the hype goes along with a lot of resistance. As NFTs gained some traction in the art market, this setting is a good example to demonstrate this controversy. The focus of this study lies on the driving forces behind resistance and acceptance in the context of the NFT Art market.    Purpose: This thesis investigates the perceptions of psychological and functional barriers regarding the innovation of NFT Art resulting in active innovation resistance.    Method: This study meets its purpose by conducting a qualitative, exploratory study using technology-mediated interviews for data collection. Participants included in the study were surrounding the NFT Art market displaying different perspectives, touchpoints and levels of engagement within the market. Interview participants were purposefully selected and contacted through online platforms. The interview followed a semi-structured approach using an interview guide that was inspired by the active innovation theory. The data analysis method related to grounded analysis by following the Gioia approach   Conclusion: Perceived functional barriers identified in relation to NFT Art are complexity-, co-dependence-, and norm barriers while perceived psychological barriers emerged due to information asymmetries, economic risks, and the image barrier. Next to the initially targeted innovation-specific factors, this study showed the impact of situation-specific factors when it comes to the emergence of barriers leading to active innovation resistance. The large impact of individual characteristics influencing the evaluation and interpretation of innovation-specific factors explains the controversial perceptions regarding the NFT Art market. Examples are perceptions about the value of the innovation, surrounding communities or environmental impact. Further, the research also revealed perceived opportunities relating to potential uses NFT Art offers for both artists and buyers. Here, the ideological value attached to the underlying technology contributed to this completion.

It is a truism that the legal system lags behind societal and technological developments. The common system of VAT is no exception. The objective of this thesis is to examine how the existing VAT rules applies to virtual assets, in particular NFTs and purchasable collectibles in computer games. The aim is to study how transactions with these assets are classified from a VAT perspective and to evaluate whether this classification is compatible with the VAT neutrality principle and the function of VAT as a general tax on final consumption.  One finding related to the classification part of this thesis is that these transactions, which often involve a token and an underlying asset, are treated as a composite supply of services and not a supply of goods for VAT purposes. This implies that the special scheme for second-hand goods cannot be applied. Other classification aspects to assess whether the supply falls within the scope of VAT and whether the supply is taxed or exempt, are also analyzed. There is no ground for NFTs or other virtual assets to be exempt generally. Though, certain types or functions for NFTs may be exempt as financial transactions. The evaluation concludes that the existing rules are partly adapted to handle transactions with these types of virtual assets conducted in a virtual environment. However, the existing rules could lead to an unmotivated double taxation, which may preclude the pursuit of economic activities.