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821 results · page 20 of 35
Hazlaili Binti Hashim
No abstract is available for this record.
Université du Dokuz Eylul d’Izmir, Turquie, Kâmil Tüğen, Ramazan GÖKBUNAR, Université du Manisa Celal Bayar d’Manisa, Turquie · 6 authors
The effects of today's popular technology concepts in different disciplines are extensively discussed and examined in the literature. In terms of economics and administrative sciences, the effects of related technologies are evaluated and a roadmap is tried to be revealed for the policies and procedures to be put forward in the future. In other words, technology and the rapid development of technology force the social and human fields to change and adapt. Since technology develops for people with people, it should keep up with this change in human life and social areas. Technologies leading the development in the recent period are Internet of Things, Industry 4.0, 5G and emerging future mobile communication technologies, artificial intelligence, augmented reality, virtual reality, blockchain technologies and its applications, cloud computing, cyber security/cryptology and electric vehicles etc. Many of these technologies have been extensively studied in the literature and still continue to be studied. Recently, the concepts of cryptocurrencies, Non-fungible token (NFT) and Metaverse have come to the fore. While searching for the answer of these concepts whether they will be a popular bubble or permanent technologies that will actively exist in the future life, on the other hand these technologies have also reached a serious use and demand level. While the Metaverse has the infrastructure and technological constraints to reach its anticipated usage and potential, cryptocurrencies and NFT have settled into life in today's world. While it is obvious that these technologies have and will affect every field, it can be predicted that they have led the public sphere and public finances to a radical change and transformation. Considering all these important developments, in this study, first of all, technical information about cryptocurrencies, NFT and Metaverse, and information on what these technologies are and their effects on human life will be shared. Later, various evaluations will be made about what kind of transformations and changes the mentioned technologies can cause in imminent taxation in the near future or how public finance should deal with it. The aim of the study is to present a vision for the measures that the taxing system should take against these rapidly developing or widespread technologies and the studies that should be done in order to adapt to these systems.
Josue Janampa, Jean Pierre Pinedo, Sandra Rodríguez, Karem Ulloa
No abstract is available for this record.
Saksit Budsayaplakorn, Thana Sompornserm
Digital assets have become widely adopted by young investors mostly aged under 34; however; there are various questions and concerns about the underlying socioeconomic fundamentals of these digital assets, especially bitcoin, because bitcoin constituted 47 percent of the total market capitalization of cryptocurrencies in 2021.The numbers of crypto ownership are expected to reach over 320 million users worldwide in 2022.The data reveal that there was a rapid growth in digital assets investment during 2021 and 2022, and bitcoin reached an annual growth rate of 60 percent in 2021.The objective of this study is to examine the underlying socioeconomic fundamentals of global bitcoin market.Our newly developed theoretical model and empirical findings reveal the possibility of digital asset to align and integrate within the portfolio asset allocation.The model and empirical evidences indicate explicit coherence between bitcoin and some socioeconomics fundamentals that reflect the cost of living.The trend component in bitcoin data is observed.The results are consistent with financial portfolio model.
Lei Lin
No abstract is available for this record.
이정우, Byungyun Yang
No abstract is available for this record.
Silvia Bonomi, Stefano Cappai, Emilio Coppa
No abstract is available for this record.
Kata Váradi, Samet Günay, Shahnawaz Muhammed
No abstract is available for this record.
Georgia Lamni, Antonios Giatzis, Christos K. Georgiadis
No abstract is available for this record.
Thanyah Aldaham, Hédi Hamdi
The growing dependence on digital financial and banking transactions has brought about a significant focus on implementing strong security protocols. Blockchain technology has proved itself throughout the years to be a reliable solution upon which transactions can safely take place. This study explores the use of blockchain technology, specifically Ethereum Classic (ETC), to enhance the security of digital financial and banking transactions. The aim is to develop a system using an LSTM model to predict and detect anomalies in transaction data. The proposed LSTM model was trained before being tested and the results prove that the proposed model can effectively enhance the security, especially when compared to other studies in the same domain. The proposed model achieved a prediction accuracy of 99.5%, demonstrating its effectiveness in enhancing security by preventing overfitting and identifying potential threats in network activities. The results suggest significant improvements in digital transaction security, enhancing both the traceability and transparency of blockchain transactions while reducing fraud rates. Future work will extend this model's applicability to larger-scale decentralized finance systems.
Duc B. T, Trung P. H. T, Trong N. D. P, Phuc N. T · 8 authors
The Internet of Things (IoT) has been rapidly integrated into various industries, with healthcare emerging as a key area of impact. A notable development in this sector is the IoHT-MBA system, a specialized Internet of Healthcare Things (IoHT) framework. This system utilizes a microservice approach combined with a brokerless architecture, efficiently tackling issues like data gathering, managing users and devices, and controlling devices remotely. Despite its effectiveness, there’s a growing need to improve the privacy and control of patient data. To address this, we propose an enhanced version of the IoHT-MBA system, incorporating blockchain technology, specifically through the use of Hyperledger Fabric. This integration aims to create a more secure, transparent, and patient-centric data management platform. The system enables patients to oversee their peripheral devices, such as smartphones and sensors. These devices are integrated as part of the edge layer of the IoHT, contributing to a decentralized storage service. In our model, data is primarily retained on user devices, with only summarized data being communicated to service providers and recorded on the blockchain. This approach significantly boosts data privacy and user control. Access to user data is strictly regulated and must align with the patient’s privacy conditions, which are established through smart contracts, thus providing an additional layer of security and transparency. We have conducted an evaluation of our blockchain-enhanced platform using key theories in microservice and brokerless architecture, such as Round Trip Time and Broken Connection Test Cases. Additionally, we’ve performed tests on data generation and queries using Hyperledger Caliper. The results confirm the strength and efficiency of our blockchain-integrated system in the healthcare IoT domain.
Vijaya Kanaparthi
Continuous innovations profoundly impact the financial and commercial domains, reshaping conventional business practices. Among the disruptive forces, Artificial Intelligence (AI), Machine Learning (ML), and blockchain technology stand out prominently. This study aims to evaluate the integration of blockchain, AI, and ML within financial accounting practices. It suggests a potential revolutionary impact on financial accounting through the adoption of blockchain technology and ML, promising reduced accounting expenses, heightened precision, real-time financial reporting capabilities, and expeditious auditing processes. AI's role in automating repetitive financial accounting tasks assists organizations in circumventing the need for additional staff, thereby minimizing associated costs. Consequently, to bolster efficiency, businesses are increasingly embracing blockchain technology and AI applications in their financial accounting operations.
Ejike Francis Okaphor, Oforbuike Ngwuta
No abstract is available for this record.
Wenqian Zhu, Di Fan, S. C. Wang
No abstract is available for this record.
Mallikarjuna Paramesha, Nitin Rane, Jayesh Rane
No abstract is available for this record.
Peterson K Ozili
No abstract is available for this record.
Mallikarjuna Paramesha, Nitin Rane, Jayesh Rane
No abstract is available for this record.
Iryna Sofińska
No abstract is available for this record.
Yu Gu, Lanxin Jiang, Jun Dai
SYNOPSIS This study examines widespread greenwashing practices in corporate environmental disclosures and the potential of blockchain and smart contracts to address this problem. We define six types of greenwashing risks in environmental disclosures: misconduct, selective disclosure, misclassification, hollow promise, in name only, and misleading presentation. To combat greenwashed disclosures, we propose a comprehensive framework that integrates blockchain and smart contracts to create automated controls and provide tamper-resistant audit evidence. On the basis of this framework, we design and implement smart contracts on blockchain to combat greenwashing practices in Shell plc’s environmental disclosures. This study provides automatic, real-time, and secure greenwashing risk controls with early warnings for auditors and regulators. In addition, it introduces new audit tasks such as using blockchain information to verify environmental disclosures; creates novel opportunities for environmental experts to set rules for greenwashing; and offers insights on greenwashing risk detection, market monitoring, and policy development for regulators. JEL Classifications: M41; M42.
Sungeun Han, Zhan Shi
While the metaverse offers opportunities to bridge the digital divide, it raises concerns regarding data privacy, ethical implications of avatar representation, and diversity and inclusion. This research investigates potential bias in CryptoPunks, one of the most valuable Non-fungible tokens (NFTs), and performs multiple analyses to examine systematic differences between the light and dark skin-tone groups. Our results reveal the following: dark skin-tone punks are traded more frequently and valued based on the rarity relatively; the likelihood of owners having an Ethereum Name Service account is lower in the dark skin-tone group. These findings suggest that dark skin-tone punks are more likely to be treated as investment assets, while light skin-tone punks are often held for private values. Our research represents one of the first empirical investigations into various aspects of racial biases in NFTs. The findings provide valuable insights, highlighting the importance of diversity, equity, and inclusion in the metaverse.
Samuel Oladiipo Olabanji, Tunbosun Oyewale Oladoyinbo, Christopher Uzoma Asonze, Chinasa Susan Adigwe · 6 authors
The integration of cryptocurrencies, particularly Bitcoin, into retirement savings plans has recently garnered significant attention. This interest has been amplified by the U.S. Securities and Exchange Commission's approval of Bitcoin Exchange-Traded Funds (ETFs) in January 2024 and Fidelity Investments' decision to include Bitcoin in their 401(k) plans. These landmark developments represent a paradigm shift in retirement investment strategies, merging traditional financial planning with the dynamic and volatile world of cryptocurrencies. The entry of Bitcoin introduces novel challenges, including increased volatility and regulatory uncertainty, necessitating a comprehensive examination of its impacts on retirement savings. The study sought to explore the role of Financial Technology (FinTech) in managing these risks and assess the adequacy of current regulatory frameworks. Employing a quantitative research approach, the study collected data from 386 participants, including FinTech practitioners and investment portfolio managers through a survey that combining closed-ended and open-ended questions. Multiple regression was used to analyze the relationships between variables such as FinTech integration, regulatory compliance, and the risk associated with cryptocurrency-inclusive retirement portfolios. The study revealed that the inclusion of Bitcoin significantly increases portfolio volatility. It also found that advanced FinTech data management techniques significantly enhance risk mitigation, while current regulatory frameworks are inadequate for governing the inclusion of cryptocurrencies in retirement plans. A comprehensive framework combining FinTech and regulatory compliance was shown to effectively reduce investment risks. The study recommends cautious consideration of cryptocurrencies in retirement portfolios, with an emphasis on assessing the risk appetite of participants. It advocates for dynamic regulatory frameworks and enhanced use of FinTech for real-time risk management. The study suggests that retirement plan providers should adopt an integrated approach, combining technological innovations with regulatory oversight, to navigate the complexities of cryptocurrency investments effectively.
Seung‐A Annie Jin
The Metaverse, powered by a variety of key innovative technologies including 3D virtual reality (VR)/augmented reality (AR), artificial intelligence (AI), blockchain/cryptocurrency-based non-fungible tokens (NFTs), and the Internet of Things, has been proposed as the future of a virtual universe for education, work, business, and commerce. This research (∑ N = 954) presents the results of three cross-sectional surveys that examine the influence of third-level digital (in)equality and consumer (mis)trust on Metaverse adoption intention. Study 1, focusing on the Metaverse for hybrid education, reports the mediating effect of (mis)trust in the Metaverse on the relationship between the educational dimension of third-level digital (in)equality and behavioral intention to adopt the Metaverse for virtual learning as well as the moderating effect of social phobia. Study 2, focusing on the Metaverse for remote working, reports the mediating effect of (mis)trust in the Metaverse on the relationship between the economic labor dimension of third-level digital (in)equality and Metaverse adoption for virtual working as well as the moderating effect of neo-Luddism. Study 3, focusing on the Metaverse for business, reports the mediating effect of (mis)trust in the Metaverse on the relationship between the economic commerce dimension of third-level digital (in)equality and Metaverse adoption for virtual commerce as well as the moderating effect of blockchain/cryptocurrency transparency perception. This research can provide theoretical frameworks to examine people's hopes and fears about the Metaverse and consequential adoption versus non-adoption of the Metaverse for hybrid education, hybrid remote working, and omni-channel virtual commerce. Practical, managerial, and policy implications for the Metaverse and the NFT market are also discussed.
David Sundaram, Gabrielle Peko, Kevin Craig, Valeria Sadovykh
No abstract is available for this record.
Li Lin, Peishu Peng, Gang Ren
This study investigates ownership of blockchain-based digital assets in a decentralized metaverse platform enabled by Web3 and built on blockchain technology. Using the dual-process model of psychological ownership, the research examines factors influencing individuals' desire for ownership in this context. Through fsQCA analysis, necessary conditions and configurations driving ownership patterns are identified. Findings reveal a substitutive relationship between Transfer rights and Voting rights, as well as between Control usage and Voting rights. Additionally, a complementary relationship is observed between the presence of Self-investment and absence of Trade as core conditions within configurations. Notably, in the absence of Profits and Trade, possessing Transfer rights or Voting rights plays a crucial role in driving individuals to acquire higher levels of blockchain-based digital asset ownership. High profits are also highlighted as a motivator for digital asset ownership. These findings shed light on the psychological dynamics of ownership in decentralized metaverse platforms and DAOs.