Index

Contemporary Studies of Risks in Emerging Technology, Part B

ISBN: 978-1-80455-567-5, eISBN: 978-1-80455-566-8

Publication date: 15 May 2023

This content is currently only available as a PDF

Citation

(2023), "Index", Grima, S., Sood, K. and Özen, E. (Ed.) Contemporary Studies of Risks in Emerging Technology, Part B (Emerald Studies in Finance, Insurance, and Risk Management), Emerald Publishing Limited, Leeds, pp. 361-376. https://doi.org/10.1108/978-1-80455-566-820231020

Publisher

:

Emerald Publishing Limited

Copyright © 2023 Simon Grima, Kiran Sood and Ercan Özen


INDEX

A-Video Encoder
, 226

Aadhaar
, 238

Abacus
, 185

Academics
, 15

Accountancy Europe (2019)
, 331

Accounting
, 148, 150

of economic activity processes
, 185

researchers
, 148

systems
, 202

Accuracy
, 159

Acko (Fintech Company)
, 210–211

Active tax competition
, 267

Adoption models
, 245

Age of enterprises
, 317–319

Air Act (1981)
, 302–303

Algebraic approach
, 77

Amazon
, 268

American Accounting Association
, 329

Anti-tamper
, (see Tamper-proof blockchain)

Applicable defensive systems
, 26

Architectural transformation
, 11

Artificial Immune System
, 59

Artificial Intelligence (AI)
, 52, 90, 98–99, 102, 130, 155, 276, 342–345, 348

Ai-powered attacks
, 289

development
, 343–348

implication and analysis of secondary research
, 350

linked to destination branding
, 101–102

performance appraisal in Aditya Birla Ltd
, 352

performance appraisal in Reliance Ltd
, 351–352

performance appraisal in Tata Motor Ltd
, 350–351

performance evaluation by companies
, 352–353

performance management and
, 348–349

practical implications
, 355–356

purpose of study
, 343

recent statistics of PMS
, 353–354

reorganising employee performance management
, 354

research methodology
, 349–350

rethinking PM in AI ERA
, 354–355

technology
, 58

Artificial Neural Network
, 59

Assault
, 289

Audit
, 25

activities
, 25

auditor type and opinion
, 333–334

countries
, 335–336

industries
, 336–337

information technology impact on audit quality
, 330

literature review
, 330–332

research methodology
, 332

results
, 333

year
, 334–335

Audit Analytics database
, 332

Auditor type and opinion
, 333–334

Authorisation concept
, 36

Automated online screening tools
, 58

Automatic Teller Machine (ATM)
, 285–286

banking through
, 285

wave
, 281

Automation

of accounting processes
, 198

of online sales business process
, 196

Average annual turnover of enterprises
, 317–318, 322

Axioms
, 204

Baidu, Alibaba, Tencent and Xiaomi (BATX)
, 264

Bamako Convention
, 305

Bangladesh Bank (BB)
, 282

Bank Correspondent (BC)
, 237

Banking

through ATMs
, 285

banking perspective
, 176–178

blue ocean strategy canvas through blockchain in banking sector
, 175

customer perspective
, 178–180

dimensions of blue ocean strategy in
, 174

Fintech in banking sector
, 209–211

industry
, 24, 52

operations
, 24

services
, 170

Banking and Financial Institutions (BFSI)
, 124

Banking Regulation and Supervision Agency (BRSA)
, 52

law
, 35

regulation
, 48

Banks
, 211–212, 235, 276

cyber security management approaches
, 36

multichannel methodologies
, 282

Bartlett’s test of sphericity
, 137, 214

Basel Action Network (BAN)
, 301

Basel Convention
, 300, 305

Battery advancement
, 90

charging infrastructure must keep pace
, 90

equalizing costs
, 90

Battery efficiency
, 90

Battery Electric Vehicles (BEVs)
, 88

Behaviour
, 224

Behavioural analysis
, 224–225

Behaviourally Anchored Rating Scales (BARS)
, 352

Benchmarking
, 12

Bharat (Fintech Company)
, 210–211

Big data
, 59

analysis methods
, 149, 155

Big4 group
, 330

Binary classification
, 156

Biometric ATM–ATM penetrations
, 237

Bitcoin
, 171

Blockchain
, 27, 63, 170–171

assists in fraud detection
, 64–65

assumptions and limitations
, 33–34

blockchain-based different mechanisms/models/methods/solutions preventing and detecting fraudulent activities
, 77–78

blockchain-based models
, 60

blockchain-based solutions
, 60–61

BOS canvas through blockchain in banking sector
, 175–176

characteristics of
, 171

classification of emergent characteristics
, 172–173

classification of functional characteristics
, 171–172

collection and analyses of data
, 34–48

definition of variables and sample
, 32–33

effectiveness in detection and prevention of frauds
, 65–67

findings and recommendations
, 48–53

growing popularity of
, 60

literature review
, 28–31

merits of
, 60

narrative of
, 64

research outline
, 28

technology
, 25, 52, 59, 61, 65, 67, 170–171, 287

Blockchain-based click fraud detection prevention scheme (BCFDPS)
, 78

Blocks
, 170

Blue Ocean method
, 174–176

Blue Ocean Strategy (BOS)
, 170, 173–174

and blockchain
, 175

canvas through blockchain in banking sector
, 175–176

dimensions in banking
, 174

management strategy tool
, 175

review of literature
, 174–175

statement of problem
, 174

BMW
, 89

Brand

attitudes
, 104

competition
, 14

extension
, 15

image
, 99

loyalty towards destination branding
, 104

Branding
, 14

co-branding and partnerships
, 15–16

concepts
, 15

Brute-force Attacks
, 289

Business(es)
, 102

areas
, 67

intelligence
, 330

reporting
, 150

BYD
, 89

C.50 Decision Tree algorithm
, 159

Cabinet of Ministers of Ukraine
, 266

Calculating machine
, 185

Capgemini survey
, 126

Cellphones
, 306

Central Finance
, 193

data processing system
, 194

systems
, 194

Central Financial System
, 193

Central information system
, 195

ChargeBee Technologies (Fintech Company)
, 210–211

Chatbots
, 102

Chi-square
, 322

method
, 213, 216

test
, 132

Chlorofluorocarbons (CFCs)
, 305

Citigroup Inc
, 280

City regime
, 259

Class of cyber risks
, 24

Classical process innovations
, 12

Classification of Types of Economic Activities (CTEA)
, 259

Climate change
, 113

Cloud technologies
, 194

Co-branding and partnerships
, 15–16

CoinDCX (Fintech Company)
, 210–211

CoinSwitch (Fintech Company)
, 210–211

Collaboration
, 14

Collaborative branding
, 15

Commercial Enterprise Correspondent
, 237

Commonalities
, 246

Comparative advantage
, 5

in tourism
, 7

Competitive strategy
, 8

Competitiveness
, 5

aim of study
, 5

branding and destination branding
, 14–16

comparative advantage in tourism
, 7–8

competitive advantage in tourism
, 8–9

innovation and competitiveness
, 9–13

institutional innovation, collaboration and branding
, 14

literature review
, 5

market innovation and consumer-centric tourism marketing
, 13–14

product, process and technological innovation
, 13

research limitations and future research
, 17–18

in tourism
, 5–7

tourism destination benchmarking
, 16

variables
, 9

Compound Annual Growth Rate (CAGR)
, 124, 279

Computer programming
, 259

Computer science
, 155

Computer-Assisted Audit Techniques (CAAT)
, 332

Confidentiality, integrity and availability triad (CIA triad)
, 36

Consensual active communication process
, 100

Consensus
, 172

Consumer adoption of technologies

existing technology adoption models
, 245–248

implications
, 252

mindset theory
, 248–252

Consumer perceived value, social media marketing linked to
, 102–103

Consumer Relationship Marketing systems (CRM systems)
, 14

Consumer-based brand equity model
, 14

Consumer-Centric tourism Marketing (CCM)
, 13–14

Continuous audit methods
, 36

Continuous monitoring systems
, 51

Convenience sampling
, 213

Coronavirus pandemic
, 350

Corporate governance
, 148–149

practices
, 153

sustainability and
, 154

Corporate Governance Index (CGI)
, 149, 155

Correlation
, 138

Cost leadership
, 3

Cost Of Goods Sold (COGS)
, 190

Council Decision Waste Agreement (1992)
, 305

COVID-19
, 91, 109

crisis
, 109

pandemic
, 106, 197, 113

year
, 291

Creativity
, 227–228

creativity-related talent
, 227

CRED (Fintech Company)
, 210–211

Cronbach’s alpha
, 282

Crowdfunding
, 124, 126, 132–133

Cryptocurrencies
, 130

Cryptography
, 172

Cultural customs
, 3

Cultural knowledge, transfer of
, 3

Cyber security
, 26–27

activities
, 32

awareness
, 26

competency elements in
, 35

functions of internal auditors in
, 44

governance
, 27

infrastructures
, 26

management
, 51

mechanisms
, 24

processes
, 32, 37, 48

risk management processes in
, 35

Cyber threats
, 26

Cyberattacks
, 24

Cybercrime

in green banking and multimedia
, 288

protection against
, 289–290

Data

analysis
, 290–293

collection process
, 34, 290

collocation
, 290

data-driven evaluation system
, 355

mining
, 59

processing systems
, 190, 195, 259

theft operations
, 24

Database processing
, 35

Decentralisation
, 51, 172

Decentralised Finance (DEFI)
, 171

Decentralised networks
, 171

Decision Support Systems (DSS)
, 189

architecture dimension
, 192–198

emergence and development of
, 185–191

improving VAT Process in SAP
, 201–203

problem-solving in SAP
, 198–201

Decision tree
, 76

Decision-making process
, 342

Defence
, 258

Degree of intricacy
, 251

Delphi technique
, 25, 28, 34

Demat account
, 286–287

Deposit platforms
, 52

Descriptive studies
, 234

Destination branding
, 14–16, 99

artificial intelligence/virtual reality linked to
, 101–102

brand loyalty towards
, 104

collaboration between interactive marketing and
, 104–106

image interactivity to
, 103

Destination Marketing Organisations (DMO)
, 103

Destination marketing strategies
, 99

Destination tourist place, intention to revisit
, 103–104

Diamond of competitiveness
, 4

Dictionary Network Attacks
, 289

Diffusion
, 245

Diffusion of Innovations (DOI)
, 244, 246

Digit Insurance (Fintech Company)
, 210–211

Digital activities
, 58

Digital Agenda of Ukraine 2020
, 266

Digital attacks
, 59

Digital banking
, 211

Digital business
, 258

Digital dividends
, 260

Digital economy
, 148, 150, 258

concept
, 260

as key trend of global society
, 264–266

tax policy under martial law in Ukraine and impact on
, 269–271

taxation experiences
, 266–269

Digital ledgers
, 171

Digital marketing of Incredible India
, 106

Digital mode of payments
, 211

Digital opportunities
, 111

Digital payment

market
, 209

systems
, 124

Digital prices
, 209

Digital processes
, 258

Digital space
, 26

Digital tax in Ukraine
, 261

Digital technologies
, 170, 260

Digital world
, 59

Digital wrongdoing
, 289

Digitalisation
, 99, 170

barriers and policy interventions
, 110–111

and sustainability in tourism, linking
, 111

Diia. City
, 268–269

Directed Acyclic Graph (DAG)
, 77

Distributed Denial of Service attacks (DDoS attacks)
, 52, 288

Distributed Ledger Technology (DLT)
, 172

Distributed ledgers
, 178

Diversity
, 222

Document Term Matrix (DTM)
, 157

DOI
, 245

Domain Name Systems (DNS)
, 52

DPIIT
, 127

E-cheques
, 285

E-government initiatives
, 233

E-wallet platforms
, 178

E-Waste Rules (2016)
, 301

Eavesdropping Attacks
, 289

Ecosystem
, 129

Education
, 258

Educational requirements
, 27

Effectiveness
, 9

of blockchain technology
, 63

Effluent Treatment Plant (ETP)
, 280

Egyptian electronic trade regulation
, 277

Electoral Funds Transfer (EFT)
, 286

Electoral process
, 77

Electric motors
, 88

Electric vehicles (EVs)
, 88–89

aim of study
, 89

battery advancement
, 90–91

charging infrastructure is expanding
, 89–90

data analysis
, 92–93

global EV market
, 89

historical data on Global EV market
, 91

hypothesis
, 91

literature review
, 89

methodology
, 92

purchases
, 90

research questions
, 91

results and interpretation
, 93–94

scope, sample and period of study
, 92

Electronic Clearing Service (ECS)
, 286

Electronic Data Interchange (EDI)
, 190

Electronic databases
, 61

Electronic document management
, 192

Electronic Fund Transfer Act
, 191

Electronic instalment framework
, 277

Electronic pollution
, 301

Electronic waste (E-waste)
, 300–302, 309

brown goods
, 302

deposition
, 309

grey goods
, 302

international convention and legislations regarding
, 304–307

legislation regarding management and prevention of E-waste in India
, 302–304

management
, 300

recycling
, 300

sustainable development and E-waste problems
, 307–309

white goods
, 302

Electronic waste Amendment rules (2018)
, 302

Electronics clearing Services
, 291

Emerald published literature sources
, 61

Emergent characteristics of blockchain
, 171

classification of
, 172–173

Employees
, 347

Environment
, 228

Environment Act (1986)
, 302–303

Equator Principles (EPs)
, 280

ERC20 (Blockchain-based model)
, 76

ERP system
, 192

Ethical rules
, 36

European Business Association
, 261, 271

European Union (EU)
, 266

Council Directive
, 266

digital services
, 267

Directives
, 301

Evaluation strategies
, 226

Excluded period
, 235

Existing technology adoption theories
, 246

Experimental behaviour investigations
, 224

Experimental validation
, 227

Expert systems
, 345

Exploratory Factor Analysis
, 213

Exploratory sequential mixed methods research design
, 25

Factor analysis
, 225

method
, 137

statistics
, 214

Fair Taxation of the Digital Economy’ package
, 266

Federal tax credits
, 90

Fifth-generation mobile networks
, 52

Finance
, 76

Financial ecosystem
, 128

Financial freedom
, 233

Financial inclusion
, 125, 233

essence of
, 234

financial inclusion version adopted via financial institution
, 235–236

ICT-primarily based initiative to assist attain
, 236–238

limitations to
, 235

literature review
, 232–234

objectives of study and methodology
, 234

results
, 238–239

significant turning points in India’s journey towards financial inclusion
, 234

suggestions
, 239

survey approach
, 234

Financial Inclusion Plan (FIP)
, 236

Financial information
, 152

Financial institutions
, 208

Financial instruments
, 208

Financial markets
, 208

Financial Report Users
, 151

Financial reporting
, 150

frames
, 153

Financial reports
, 148

Financial sector
, 170

new service delivery approaches in
, 174

Financial services
, 208

companies
, 174

Financial statements
, 148

transparency
, 328

Financial support, Fintech as
, 138

Financial Technology (Fintech)
, 124, 127–128, 130, 175

(see also Banking)
in banking sector
, 209–211

companies
, 125

enabled banking systems
, 130

instruments
, 126, 132–133

Powerhouse
, 128

service providers
, 126

services
, 125

types of Fintech applications
, 211–213

Unicorns
, 209

Fingerprint cardholders
, 238

First data processing tools
, 185

Fishbone schema
, 37

Five forces framework
, 4

Fixed Mindset (FM)
, 244, 249–251

FM-oriented consumers
, 249, 251

FM-oriented customers
, 244

Food products delivery
, 77

Ford’s all-electric F150 Lightning
, 90

Foreign policy developments
, 262

4B international law company
, 268

Frauds
, 64

blockchain assists in fraud detection
, 64–65

blockchain effectiveness in detection and prevention of
, 65–67

prevention systems
, 65

Fraudulent activities
, 58

blockchain-based different mechanisms/models/methods/solutions preventing and detecting
, 77–78

Functional characteristics of blockchain
, 171

classification of
, 171–172

Game-based complete mastery
, 223

Global digital transformation
, 258–259

Global E-Waste Monitor Report (2020)
, 300

Global EV Market
, 89

historical data on
, 91

Global GDP
, 107

Global society, digital economy as key trend of
, 264–266

Global tourism during and post-pandemic, transformations in
, 106–108

Globalisation
, 105

(see also Digitalisation)
of banking
, 286

Good DMO methods
, 16

Google
, 268

ad campaign
, 179

platform
, 179

Google Travel
, 102

Governance, Risk and Compliance constraints (GRC constraints)
, 32

Government of Ukraine
, 262

Government retort to pandemic
, 112

Government’s auditing process
, 76

Green Banking
, 288–290

concept
, 278

in Malaysia
, 281

Green Banks
, 278

Green credit cards
, 284

Green deposits
, 284

Green economy
, 300

Green financial
, 278

Green home credit
, 284

Green monetary practices
, 280

Green mortgages and loans
, 284

Green reward checking accounts
, 284

Gross Domestic Product (GDP)
, 7, 98, 233

Gross National Product (GNP)
, 7

Growth Mindset (GM)
, 244, 250–252

GM-oriented consumers
, 250

GM-oriented individuals
, 244, 249

Groww (Fintech Company)
, 210–211

Hash functions
, 51

Hazardous and Other Wastes rules (2016)
, 302

Healthcare
, 258

Hidden Markov Model
, 59

Hierarchical database
, 190

High-Performing System (HPM)
, 346–348

Higher order statistical analysis
, 133

Hong Kong International Convention for the Safe and Environmentally Sound Recycling of Ships (2009)
, 306

Human Resource Department (HRD)
, 352

Human Resource Information System (HRIS)
, 349

Humanity
, 185

Hybrid text mining algorithm
, 154

Hydrochlorofluorocarbons (HCFCs)
, 305

IEEE Xplore
, 61

Image interactivity to destination branding
, 103

Immutability
, 51

In-game Operation (IGO)
, 226

In-house green banking
, 280

Inclusive green growth agenda
, 300

Incredible India

digital marketing of
, 106

digital platform
, 106

India
, 127–128, 131

challenges and suggestions
, 309

economy
, 126

electronic waste
, 301–302

Fintech operate in
, 124

international convention and other legislations regarding e-waste
, 304–307

internet penetration in
, 130

legislation regarding management and prevention of E-waste in
, 302–304

P2P lending in
, 130

present economic condition of
, 126

sustainable development and e-waste problems
, 307–309

Indian economy
, 126

Indian Fintech sector
, 128

Indian Fintech Startup Ecosystem
, 130

Indian government
, 235

Indian Sports Goods industry
, 314

Indian start-up ecosystem
, 125

Indian statistics
, 234

Industrial Revolution 4. 0
, 58

Industries
, 336–337

Information acquisition
, 223

Information and Communication Technology (ICT)
, 110, 232, 308

and financial inclusion
, 232

ICT-Primarily Based Initiative to Assist Attain Financial Inclusion
, 236–238

Information processing
, 185

Information system architecture
, 195

Information systems
, 188

Information Technology (IT)
, 109, 258, 328–329

companies
, 267

KAMs
, 336

Informatization consulting
, 259

Innovation
, 9, 315

and competitiveness
, 9–13

paradigms
, 12

process
, 10

Innovative disruptions in future of tourism industry
, 108–110

Innovator
, 10

Institutional innovations
, 12, 14

InsurTech
, 213

Intention to use (IU)
, 251–252

Interactive marketing

collaboration between destination branding and
, 104–106

tools
, 98

transformation shift from traditional marketing to interactive marketing in tourism
, 100–101

Interactive technologies
, 100–101

Interactivity concept
, 100

Interbank Mobile Price Provider (IMPS)
, 237

Intercession investigation
, 277

Intermediate system
, 195

Internal audit
, 25

processes
, 51

Internal auditors
, 36

functions in cyber security governance activities
, 32

International Accounting Standards (IAS)
, 151

International Accounting Standards Board (IASB)
, 152

International Chemical Collaboration Mechanism (ICCM)
, 306

International Conference on Chemicals Management (1955)
, 306

International consortiums
, 175

International convention and legislations regarding e-waste
, 304–307

International Financial Reporting Standards (IFRS)
, 150

International Labour Organisation (ILO)
, 307

International Maritime Organisation (IMO)
, 306

International Telecommunication Union (ITU)
, 307

International tourists
, 107

Internet
, 58, 191, 277

Internet Banking
, 285

Internet of Things (IOT)
, 52, 209, 261

Interquartile Range (IQR)
, 44

Intranet approach
, 282

Investment solutions
, 212

Investors
, 152

Invisible export
, 8

Istanbul Stock Exchange (ISE)
, 155

IT Ukraine Association (2021)
, 259

K-nearest neighbour (KNN)
, 76, 158

Kaiser-Meyer-Olkin test (KMO test)
, 137, 214

Key Audit Matter (KAM)
, 329, 331, 334

Key Performance Areas (KPAs)
, 346

Know Your Customer (KYC)
, 180

Knowledge
, 3, 9, 100, 223

acquisition
, 227

economy
, 9

Knowledge Management (KM)
, 349

Knowledge system (KS)
, 189

Language system (LS)
, 189

Laptops
, 306

Learning Process in Creative PC Games

behavioural analysis
, 224–225

creativity and mastery end results
, 227–228

learning system
, 226

research methodology
, 225

results
, 227

Legislation regarding management and prevention of E-waste in India
, 302–304

Letters of credit
, 287

Logistic data
, 194

Machine learning (ML)
, 52, 77, 90, 99, 155, 345

algorithms
, 154

Make in India
, 126

Man-in-the-Middle Attacks
, 289

Management By Objectives (MBO)
, 352

Management Decision System (MDS)
, 189

Management innovations
, 12

Market innovation
, 13–14

Marketing

communication in tourism
, 6

elements
, 315

innovation
, 315

process
, 3

Martial Law in Ukraine and impact on digital economy, tax policy under
, 269–271

Mastery
, 227–228

Media and Green Banking
, 279

Micro, small and medium enterprises (MSMEs)
, 126, 314

aim of study
, 128–129, 314–315

data analysis
, 319

data analysis and interpretation
, 133–140

Fintech
, 127–128

fundamental issue of
, 127

hypotheses
, 132, 318

literature review
, 315–317

methodology
, 318

research gaps
, 131–132

research methodology
, 132

research questions
, 317–318

results and interpretation
, 319–324

review of literature
, 129–131

sample size
, 133

scope, sample and period of study
, 318–319

sector in Punjab
, 128–129

Micro-ATM
, 237

Migrating Birds Optimisation
, 59

Military aggression of Russian Federation
, 260

Minamata Convention
, 306

Minamata Mercury Convention
, 306

Mindset theory
, 244, 248–252

discussion on conceptualisation of model
, 249–252

distinction from other concepts
, 248

foray into consumer studies
, 248–249

implications for technology adoption theories
, 249

origins in social psychology
, 248

Mindsets
, 244

mindset-oriented technology adoption model
, 252

orientations
, 244

Ministry of Digital Transformation of Ukraine
, 259

Mobile ATMs
, 238

Mobile Banking
, 237

Mobile banking
, 285

Modern capitalism
, 3

Money alternatives
, 126

Montreal Protocol
, 305

Moral bank
, 278

Moral behaviours
, 36

Motivation rating in game environment
, 223

Multicultural cohesion
, 6

Multifaceted macroenvironment approach
, 6

Multimedia
, 287

Multimedia innovative technology role in green banking

aim of study
, 279–280

data analysis
, 290–293

green banking
, 288–290

research methodology
, 283–287

review of literature
, 280–283

Multiple linear regression methods
, 138

Multiple third-party dealers
, 52

National Council for Curriculum and Assessments
, 188

National Renewable Energy Laboratory report
, 91

Native community
, 113

Natural language process
, 345

Network database
, 190

New Market Space
, 173

No financial institution’ policy
, 237

Non-ferrous metals
, 301

Non-financial information
, 153n1

Non-Financial Reporting (NFR)
, 148

Non-Financial Reporting directive (NFRD)
, 148

Non-Fungible Tokens (NFTs)
, 171

NPCI
, 237

Null hypothesis (H0)
, 156, 322

Nvivo programme
, 37

One Report
, 154

Onionskin taxonomy concept
, 6

Online banking
, 282, 285

Online branding material
, 103

Online fraud
, 65

Online Mode of Payment
, 179

Online website
, 103

Open-source software
, 51

Ordinal data
, 44

Organisation
, 342

Organisation for Economic Cooperation and Development
, 305

Organisational culture
, 2

Organisational forms
, 2

Organisational innovation
, 316

Originality
, 222

Ozone-Depleting Compounds (ODS)
, 305

Panel members
, 28, 44

Parallel taxation system
, 268

Paralleled blockchain technology
, 176

Pareto analysis
, 34

Pareto charts
, 37

Paris Climate Agreement
, 307

Participant Desired Knowledge Satisfaction Scale
, 223

Password Attacks
, 289

Payment servers
, 52

Payment systems
, 124

Paytm (Fintech Company)
, 210–211

Peer-2-Peer lending (P2P lending)
, 126, 133

in India
, 130

methods
, 132

networks
, 171

source
, 124

transactions
, 209

PENS survey
, 226

Performance appraisal (PA)
, 352

in Aditya Birla Ltd
, 352

in Reliance Ltd
, 351–352

in Tata Motor Ltd
, 350–351

Performance Evaluation System
, 346

Performance Management
, 343, 345–349

and artificial intelligence
, 348–349

development
, 343

in HPM
, 346–348

implication and analysis of secondary research
, 350

performance appraisal in Aditya Birla Ltd
, 3523

performance appraisal in Reliance Ltd
, 351–352

performance appraisal in Tata Motor Ltd
, 350–351

performance evaluation by companies
, 352–353

practical implications
, 355–356

purpose of study
, 343

recent statistics of PMS
, 353–354

reorganising employee performance management
, 354

research methodology
, 349–350

rethinking PM in AI ERA
, 354–355

Performance Management System (PMS)
, 353

recent statistics of
, 353–354

Personal computers
, 191

Personalised Banking
, 212

Phone banking
, 287

Phygital environments
, 102

Pine Labs (Fintech Company)
, 210–211

Players
, 223, 228

Playing video games
, 222

Policy interventions, digitalisation barriers and
, 110–111

Policybazaar (Fintech Company)
, 210–211

Polluter Pays Principle concepts
, 309

POS
, 286

Post-Fordism era
, 12

Post-pandemic

digitalization
, 99

transformations in global tourism during and
, 106–108

Practical banking
, 278

Preferred Reporting Items for Systematic Reviews and Meta-Analyses approach (PRISMA approach)
, 60–61

Presentation system (PS)
, 189

Price
, 12

Primary sources
, 15

Principal Component Analysis (PCA)
, 137

Principle Component Method
, 214

Prisma model
, 63

Problem-processing system (PPS system)
, 189

Problem-solving in SAP
, 198–201

Process innovation
, 13, 315

in information handling
, 12

Product complexity (PC)
, 251

Product functional benefits (PFB)
, 251

Product innovations
, 12–13

Productivity
, 9

Psychology
, 244

Public Disclosure Platform (PDP)
, 155

Public expenditures
, 258

Punch card machine
, 185

Punjab
, 131

MSME sector in
, 128–129

start-up ecosystem in
, 129

start-ups in
, 136

Purely accounting system
, 192

Qualitative data
, 25

Quality management standards
, 318, 322

Quality of audit engagement
, 330, 337

Quantitative approach
, 132

Random Forest
, 76

Razorpay (Fintech Company)
, 210–211

Real estate
, 77

Real-time Gross Settlement (RTGS)
, 285

Recreational activities
, 223

Recreational sports encourage creativity
, 222

Recycling

of e-waste
, 309

of electronic trash
, 303

Red Sea
, 174

Relevance financial information
, 153

Reliability
, 213–216

Reliance Ltd, performance appraisal in
, 351–352

Research questions (RQs)
, 61

Researchers
, 5

Reserve Bank of India (RBI)
, 125, 127, 208, 235–236, 290

Reserve Financial Institution of India
, 235

Resilience in tourism sector post-pandemic, challenges and
, 111–112

Resource-advantage theory (R-A theory)
, 2, 9

of competition
, 2

Resources
, 2

Retail banking
, 174

Retail location
, 286

Revisit intention
, 98, 105

Robotic process automation
, 52

Rotterdam Convention on the Prior Informed Consent Procedure for Certain Hazardous Chemicals and Pesticides in International Trade (1998)
, 306

Royal Bank of Scotland, The
, 280

Sample, definition of
, 32–33

Sampling method
, 28

SANUB model
, 77

Satellite banking
, 287

Schumpeterian theory of competitiveness and innovation
, 2

Search process
, 63

Second industrial revolution
, 185

Second regression model
, 138

Secondary sources
, 15

Security Information and Event Management (SIEM)
, 48

Self-Determination Principle (SDP)
, 223

Sensitive sectors
, 52

Service quality

demographic profile of respondents
, 216

dimensions
, 208

Fintech in banking sector
, 209–211

materials and methods
, 213

reliability and validity
, 213–216

types of Fintech applications
, 211–213

Service-Dominant rationale (S-D rationale)
, 277

SERVQUAL model
, 208, 213–214

SGMW
, 89

Shrewd wearable
, 286

Siam business bank (SCB)
, 236

Significant digital presence concept
, 266–267

Simulated reality
, 109

Skills
, 100

Small Accounting System (SAS)
, 192

Small-and Medium-sized Enterprises (SMEs)
, 316

Smart agreements
, 52

Smart destination
, 101

Smart technologies
, 101

Smart tourism destination
, 101

Sniffing
, (see Digital wrongdoing)

Snooping
, (see Digital wrongdoing)

Social media marketing
, 98

linked to consumer perceived value
, 102–103

Social protection
, 258

Social psychology, origins in
, 248

Society
, 10

Society for Worldwide Interbank Financial Telecommunications system (SWIFT system)
, 25

Society Well Being
, 113

SOR theory
, 98

conceptual framework based on
, 105

Sound banking sector
, 232

Specific, Measurable, Achievable, Relevant and Time-bound (SMART)
, 350

Sports Gambling Opportunity
, 222

SPSS
, 319

SPSS 24 software
, 214

SQL infusion
, 288

SQL Injections
, 288

Stakeholders
, 148–149

Standard deviation (SD)
, 290

State bank of India (SBI)
, 278

State Responsibilities’ concepts
, 309

State tax policy concept
, 261

State-of-the-art technologies
, 77

Statistical Package for Social Science Version 21
, 319

Statistics
, 155

and conversation technology
, 235

technology
, 232

Status quo bias (SQB)
, 251

Stemming from social psychology
, 245

Stimuli, Organism, Reaction (SOR)
, 105

Stockholm Convention on Persistent Organic Pollutants (2001)
, 306

Stratified random sampling
, 132

Structured data
, 157

test data
, 157

training data
, 157

Subjective norms
, 103

Subjective rules
, 103

Survey approach
, 234

Sustainability in tourism, linking digitalisation and
, 111

Sustainable development
, 278

and e-waste problems
, 307–309

Sustainable Development Goals (SDGs)
, 307

artificial intelligence/virtual reality linked to destination branding
, 101–102

brand loyalty towards destination branding
, 104

challenges and resilience in tourism sector post-pandemic
, 111–112

climate change
, 113

collaboration between destination branding and interactive marketing
, 104

conceptual framework based on SOR Theory
, 105

digital marketing of Incredible India
, 106

digitalisation barriers and policy interventions
, 110–111

government retort to pandemic
, 112

image interactivity to destination branding
, 103

innovative disruptions in future of tourism industry
, 108–110

intention to revisit destination tourist place
, 103–104

linking digitalisation and sustainability in tourism
, 111

local belongingness
, 112

native community
, 113

objectives
, 99–100

review of literature
, 100

SDG 12.5
, 309

SDG 3.9
, 307–308

SDG goal 9
, 99

SDG Target 8.3
, 308

SDG Target 8.8
, 308

SDG Target 11.6
, 308

SDG Target 12.4
, 308

smart tourism destination
, 101

social media marketing is linked to consumer perceived value
, 102–103

society well being
, 113

technology innovation
, 112

theoretical background
, 99

transformation shift from traditional marketing to interactive marketing in tourism
, 100–101

transformations in global tourism during and post-pandemic
, 106–108

transition to sustainable tourism
, 112–113

Sustainable tourism, transition to
, 112–113

System Analysis and Program Development (SAP)
, 191

functionality
, 201

improving VAT Process in
, 201–203

problem-solving in
, 198–201

SAP ERP
, 201

software product
, 198

system
, 202

Systematic Literature Review approach (SLR approach)
, 61

analysis of results
, 63

blockchain assists in fraud detection
, 64–65

blockchain effectiveness in detection and prevention of frauds
, 65–67

blockchain-based different mechanisms/models/methods/solutions preventing and detecting fraudulent activities
, 77–78

methodology
, 61

Prisma Model
, 63

sample procedure
, 61

Tamper-proof blockchain
, 172

Tamper-resistant
, (see Tamper-proof blockchain)

Tangibles, responsiveness, assurance, reliability and empathy model (RATER model)
, 208

Tata and Mahindra
, 89

Tata Consultancy Services (TCS)
, 102

Tata Motor Ltd, performance appraisal in
, 350–351

Tax correction invoices with reason type 15 (TCI15)
, 203

Tax(es)
, 258

on digital services in Ukraine
, 267

policy under martial law in Ukraine and impact on digital economy
, 269–271

reforms
, 270

Taxable transactions
, 267

Taxation
, 259

of digital economy
, 267

of digital products
, 262–263

of enterprises
, 261

Technical malfunctions
, 26

Technical training programmes
, 27

Technological innovations
, 13, 184

Technological product adoption
, 249

Technological product preferences
, 244

Technology
, 101, 174–175

innovation
, 112

technology-based banking
, 236

Technology Acceptance Model (TAM)
, 244–245, 277

Technology Acceptance Theories (TAT)
, 281

Technology adoption

commonalities
, 246

concerns
, 246

existing models
, 245–246

existing technology adoption models
, 245–248

implications for technology adoption theories
, 249

research
, 244

Technology readiness (TR)
, 251–252

Television banking
, 239

Tesla
, 89

Test data
, 157

Testing methodologies
, 52

Text classification
, 155

Text mining
, 149, 154

aim of study
, 155–156

background and literature review
, 149–154

data collection
, 155

empirical study
, 156–157

findings
, 157–161

hypothesis and research design
, 155

research methodology
, 155

Thematic analysis approach
, 63

Theory of Planned Behaviour (TPB)
, 244

Tourism
, 13, 105, 110

challenges and resilience in tourism sector post-pandemic
, 111–112

competitive advantage in
, 8–9

competitiveness in
, 5–7

competitors
, 6

destination benchmarking
, 16

destination features
, 7

industry
, 5, 10, 98

innovative disruptions in future of
, 108–110

linking digitalisation and sustainability in
, 111

ministry of India
, 106

sectors
, 106–107

transformation shift from traditional marketing to interactive marketing in
, 100–101

Tourism Destination Image (TDI)
, 99

Tourist

drivers of tourist innovation
, 13

industry
, 101

TPB
, 245

Trade Data Elements Directory (TDED)
, 191

Trade Data Interchange Directory (TDID)
, 191

Trading
, 212

Traditional centralised transaction system
, 171

Traditional marketing to interactive marketing in tourism, transformation shift from
, 100–101

Training data
, 157

Transformational technologies
, 175

Trip Advisor
, 102

UIDAI
, 238

Ukraine

aim of study
, 259–260

case for
, 201–203

digital economy as key trend of global society
, 264–266

digital economy taxation experiences
, 266–269

hypothesis
, 262

literature review
, 260–262

methodology
, 262–263

research questions
, 262

results and interpretation
, 264

tax policy under Martial Law in Ukraine and impact on digital economy
, 269–271

Ukraine 30
, 258

Ukrainian economy
, 266

Ukrainian Institute for the Future
, 266

Ukrainian IT industry
, 259

Ukrainian reform of digital economy taxation
, 268

UN Layout Key
, 191

Underbanked policy
, 237

Unified Theory of Acceptance and Use of Technology (UTAUT)
, 244, 246

UTUAT 2
, 246

United Nations Framework Convention on Climate Change (UNFCCC)
, 306

Universal Automatic Computer (UNIVAC)
, 188

University of Massachusetts Amherst
, 59

Unspent Transaction Output (UTXO)
, 173

Untapped market space
, 175

Validity
, 213–216

Value Innovation
, 174

Value-added principle
, 8

Value. Today (software analytics company)
, 264

Variables
, 329

definition of
, 32–33

VAT process in SAP, improving
, 201–203

Vector ITC
, 279

Vedantu (Fintech Company)
, 210–211

Versatile Banking
, 285

Version thinking
, 222

Vibrant banking sector
, 232

Video coding method
, 225

Video games
, 222, 224

Virtual reality
, 52, 111

linked to destination branding
, 101–102

Volkswagen
, 89

Waste electrical and electronic equipment (WEEE)
, 301

management prevention policy
, 310

Water Act (1974)
, 302

Web of Science
, 61

Westpac Banking Corporation
, 280

Widespread banking
, 286

Word-of-Mouth intention (WOM intention)
, 250

World Bank (2016)
, 260

World community
, 259

World Competitiveness Report, The
, 5

World Trade Organisation (WTO)
, 314

XGboost
, 76

Zeta (Fintech Company)
, 210–211

Zoo-system concept
, 193–194

Prelims
Chapter 1: Competitiveness as an Intangible Source of Knowledge, Organisational Culture, Processes, and Organisational Forms
Chapter 2: Blockchain Technology for Internal Audit in Cyber Security Governance of Banking Sector in Turkey: A SWOT Analysis
Chapter 3: Checking the Effectiveness of Blockchain Application in Fraud Detection with A Systematic Literature Review Approach
Chapter 4: Analyse the Consumer Preferences and Purchases of Electric Vehicles Purchases and Developments
Chapter 5: SDG Goal 9: Industry, Innovation and Infrastructure Accomplishment Through the Relationship Between Interactive Marketing and Destination Branding in the Tourism Sector
Chapter 6: Role of Fintech for MSME and Start-up Ecosystem in Punjab, India
Chapter 7: Using Text Mining in Financial Reporting: To Predict the Companies' Corporate Governance Qualifications
Chapter 8: Role of Blockchain Technology in Creating Blue Ocean Strategy for Banking Products and Services
Chapter 9: Global Trends in Transformation of Decision Support Systems: Case With VAT in SAP
Chapter 10: Embracing Fintech Applications in the Banking Sector Vis-á-Vis Service Quality
Chapter 11: Application of the Learning Process in Creative PC Games
Chapter 12: ICT's Critical Role in Financial Inclusion: An Opportunity for India
Chapter 13: Consumer Adoption of Technologies: A Mindset-Oriented Approach
Chapter 14: Digital Economy Taxation Reform in Ukraine Under Conditions of Military Threats
Chapter 15: Role of Multimedia Innovative Technology in Green Banking
Chapter 16: E-Waste Management and Legal Concepts in India
Chapter 17: Technological Upgradation in MSMEs: Moving Towards Innovation and Technology-Driven Marketing Research and Quality Management Standards
Chapter 18: Impact of Information Technology on Audit Quality: European Listed Companies' Evidence
Chapter 19: Performance Management and Artificial Intelligence: A Futuristic Conceptual Framework
Index