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Book part
Publication date: 4 December 2020

Girish Joshi and Bindya Kohli

Land bank distribution in India is a complex subject and with the family size reduction, the average land holding is going down. Maintenance of the land records in physical format…

Abstract

Land bank distribution in India is a complex subject and with the family size reduction, the average land holding is going down. Maintenance of the land records in physical format is very difficult. There are thousands of court disputes for different land parcels and managing the same is becoming a complex task. The aim of the chapter is to design a conceptual framework with electronic landbank records in dematerialized form, so that they can be easily maintained and traded. Associated benefits of implementing such system are also discussed. Authors have used secondary data published in previous research work in the area of Geographical Information System (GIS) and business analytics to analyze the prospects of land bank dematerialization and its possible applications. The chapter focuses on the need of regulatory support and associated IT infrastructure to put the plan in action. If implemented, this change can help India to transform its land management process and will also enable to explore commercial utilization of agricultural land and urban land plots for planned development.

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Application of Big Data and Business Analytics
Type: Book
ISBN: 978-1-80043-884-2

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Book part
Publication date: 7 October 2019

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The Emerald Handbook of Narrative Criminology
Type: Book
ISBN: 978-1-78769-006-6

Book part
Publication date: 7 October 2019

This chapter demonstrates the value of ethnographic research to the study of the relationship between legal narrative and professional identity. It focuses on the ethical and…

Abstract

This chapter demonstrates the value of ethnographic research to the study of the relationship between legal narrative and professional identity. It focuses on the ethical and professional judgements embedded in American federal prosecutors' creation and critiques of opening and closing statements. Drawing on ethnographic research, I argue that these statements revolve around the concept of ‘justice’, which prosecutors articulate, affirm and contest through the narratives of honesty and impartiality. More broadly, these conceptions of justice inform how federal prosecutors understand their identities and roles as professional legal actors. Ethnography's unique value lies in furnishing data pertaining to how trial narratives are fashioned and refined through ‘workshopping’ before these narratives are shared with jurors. The chapter thus highlights processes of narrative reflexivity and story composition.

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The Emerald Handbook of Narrative Criminology
Type: Book
ISBN: 978-1-78769-006-6

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Book part
Publication date: 10 February 2020

Yüksel Akay Ünvan

Financial crimes involve several offenses without violence with some people obtaining financial benefit and causing financial loss to some others. The globalization of financial…

Abstract

Financial crimes involve several offenses without violence with some people obtaining financial benefit and causing financial loss to some others. The globalization of financial systems, the growing volume of trading transactions, and the acceleration of information technologies have brought many conveniences to the financial world; but unfortunately, financial crime has spread and diversified. Therefore, the fight against financial crimes, which are often complex and organized in a way which is nonviolent but causes significant financial damage to people and organizations, is gaining importance. In this sense, the struggle against this type of crime, which has become a serious threat, must be resolved by applying a comprehensive policy that should include all segments of the society.

In this chapter, we aim to give a general framework of financial crimes and carry out a literature review on the subject. Moreover, we outline the different types of financial crime (such as money laundering, insider dealing, fraud, market abuse, bribery, corruption, terrorist financing, white collar crimes, tax evasion, embezzlement, forgery, counterfeiting, identity theft, etc.) and their impact. As a result, this study has the purpose of providing awareness by drawing attention to the concept of financial crime, which is an important threat nowadays that an ordinary person may suffer at any time in daily life.

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Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

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Book part
Publication date: 19 July 2022

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Big Data: A Game Changer for Insurance Industry
Type: Book
ISBN: 978-1-80262-606-3

Book part
Publication date: 10 February 2020

Feride Hayirsever Bas¸türk

Insurance frauds deeply affect insurance companies, policyholders, and the insurance industry as a whole. The cost of fraudulent damage affects the profitability of companies, and…

Abstract

Insurance frauds deeply affect insurance companies, policyholders, and the insurance industry as a whole. The cost of fraudulent damage affects the profitability of companies, and has negative effects on the society in terms of moral values. Increases in insurance costs can lead to increases in the premiums paid by policyholders, each family, and, ultimately, all of the insured. Recently, new legal regulations related to this issue have been performed in Turkey and higher institutions have been created. A regulation issued by the Under-secretariat of the Treasury, on June 1, 2011, defines insurance fraud as aggravated fraud. Insurance fraud in Turkey usually takes the form of intentional misrepresentations of facts to the insurance company to get the company to pay for something not actually covered by the policy. Studies examined the insurance industry in terms of the concept of financial crime, and inclusion of the concept of financial crime in insurance regulations was proposed since financial crimes have an important place in the current problems of the industry. In addition, it is seen that insurance frauds have changed over time as a result of studies.

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Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

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Strategic Business Models: Idealism and Realism in Strategy
Type: Book
ISBN: 978-1-78756-709-2

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Operational Risk Management in Banks and Idiosyncratic Loss Theory: A Leadership Perspective
Type: Book
ISBN: 978-1-80455-223-0

Book part
Publication date: 10 May 2023

Samridhi Tanwar and Aakash Khindri

Purpose: The global financial services business has been transformed by Blockchain technology, making it safer and more efficient. Keeping this fact in mind, the authors will…

Abstract

Purpose: The global financial services business has been transformed by Blockchain technology, making it safer and more efficient. Keeping this fact in mind, the authors will study how Blockchain technology improves financial services, including the banking and insurance sectors. The risks and roadblocks in the path of Blockchain adoption in financial services will also be discussed.

Need of the Study: Blockchain operates without any central authority. Instead, it could be understood as a transaction-containing ledger shared among many users. The adoption of Blockchain is gaining traction in every field, but still, a sense of doubt about its reliability can be observed among ordinary people. Thus, an investigation of the operational intricacies and technicalities could assist in clarifying the confusion associated with this technology.

Methodology: To achieve the aims mentioned above, an exploratory research design involving a review of the secondary data linked with the implementation and impact of Blockchain technology in the domain of finance is conducted.

Findings: The mode of operation of Blockchain technology is thoroughly explained, along with the influence it has exercised in the financial domain in recent years.

Practical Implications: The findings of this study can mainly assist global investors and users worldwide by clarifying the concept and operations of Blockchain technology. Also, it could guide future studies assessing the role of Blockchain in the financial domain.

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Contemporary Studies of Risks in Emerging Technology, Part A
Type: Book
ISBN: 978-1-80455-563-7

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Book part
Publication date: 10 December 2015

Chun Kit Lok

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior…

Abstract

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

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E-services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-709-7

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