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The purpose of this paper is to understand the integrated impact of the application of protection measures against identity theft on consumers’ synergistic perception of trust, the cost of products/services and operational performance (OP) – all of which in turn is postulated to contribute to purchase intention (PI) when shopping online.

In order to accomplish the specified aim, this study first conducted an experiment by involving the students from a university in Bangladesh. Then a survey was conducted to capture their opinion based on the previous experiment.

The study identified that in e-commerce, OP and trust have potential impact on pursuing consumers’ PI. Traditionally, price is always an issue in marketing; however, for e-commerce, this issue does not have direct impact on PI.

The main limitation of this study is that a less established e-commerce example was utilized to conduct the experiment and survey for validating the model. Also, the study was conducted only in the context of Bangladesh and a student sample was utilized. Future studies can test the model in different contexts (particularly to verify the impact of privacy) by utilizing data from consumers.

This study has resolved a controversial issue by generating clear guidelines that the overall conjoint effect of OP, trust, and price on PI is neither negative nor neutral. Synergistically, the application of these controlling tools of identity theft can substantially enhance consumers’ trust, which is the single most predictor to pursue consumer PI.

This study has provided in-depth insight into the impact of different controlling measures in e-commerce PI. Practitioners have potential learning from this study that if consumers find the application of different controlling mechanisms against cybercrimes, particularly identity theft, enhancing the reliability, authenticity and security of transactions in this virtual medium, they do not mind paying a higher price. Such insights have not been provided by existing studies on this topic. Developing trust on e-commerce purchase is the driving force, not the price.

Employee theft is a large problem for firms of all sizes, particularly small businesses where profit margins are often slim. The purpose of this paper is to examine the perceptions of current and previous employees regarding their advice for detecting and preventing employee theft.

The study presents and analyzes the responses and ensuing discussion to questions posed to 79 individuals in three college‐level entrepreneurship courses. Using a controlled internet discussion board, an interactive dialogue developed among the study participants. The relationship of these findings to the existing literature on employee theft and how these findings support and expand the scholarship base is examined.

According to the qualitative research findings, a majority of participants in the study recommend implementation or increase usage of video surveillance, and better control systems and record keeping. Other recommendations include better hiring, using a “ringer” on staff, raising salaries, offering free products for employees, and other advice. Some of these findings correspond to previous research on employee theft, while some results offer new and expanded advice for managers.

Limitations of the study are stated, and recommendations are made for further qualitative and empirical research of employee theft in follow‐up to these findings.

The employees surveyed in this study recommend that greater surveillance and managerial diligence in control of the operations is needed to decrease employee theft. This advice is from the “inside” by current and former employees who have inside knowledge and first‐hand experience as witnesses to employee theft in businesses today.

The methodology used for the research in this study is innovative and fairly recent, because it involves the use of controlled discussion groups on the internet which allow for thorough scrutiny by the research and greater freedom by participants to compose their perceptions. In addition, study participants also may have perceived a higher level of anonymity and confidentiality using this medium, which may result in more accurate findings that traditional surveys or in‐person research methods.

One of the most important Information Security (IS) concerns nowadays is data theft or data leakage. To mitigate this type of risk, organisations use a solid infrastructure and deploy multiple layers of security protection technology and protocols such as firewalls, VPNs and IPsec VPN. However, these technologies do not guarantee data protection, and especially from insiders. Insider threat is a critical risk that can cause harm to the organisation through data theft. The main purpose of this study was to investigate and identify the threats related to data theft caused by insiders in organisations and explore the efforts made by them to control data leakage.

The study proposed a conceptual model to protect organisations’ data by preventing data theft by malicious insiders. The researchers conducted a comprehensive literature review to achieve the objectives of this study. The collection of the data for this study is based on earlier studies conducted by several researchers from January 2011 to December 2020. All the selected literature is from journal articles, conference articles and conference proceedings using various databases.

The study revealed three main findings: first, the main risks inherent in data theft are financial fraud, intellectual property theft, and sabotage of IT infrastructure. Second, there are still some organisations that are not considering data theft by insiders as being a severe risk that should be well controlled. Lastly, the main factors motivating the insiders to perform data leakage activities are financial gain, lack of fairness and justice in the workplace, the psychology or characteristics of the insiders, new technologies, lack of education and awareness and lack of management tools for understanding insider threats.

The study provides a holistic view of data theft by insiders, focusing on the problem from an organisational point of view. Organisations can therefore take into consideration our recommendations to reduce the risks of data leakage by their employees.

Some say that art theft is only a little younger than art itself. Art theft was surely known in ancient times. A recent reminder of this truth is the discovery in Egypt's Valley of the Kings of many chambers at the tomb of the sons of Ramses II. Earlier archaeologists had not gone beyond the first chambers which were ransacked in antiquity. We know that theft is older than the Ten Commandments. It is also true that decrying or prohibiting theft and art theft docs not help enough, and that it is always with us.

Tax Identity Theft involves the illegal use of a potential taxpayer’s identity, usually the social security number, to fraudulently file a tax return and claim a refund. The victim is the real owner of the social security number who will have difficulties getting a tax refund, as the offender has already taken a refund for the year in question. This paper aims to investigate whether the increased use and adoption of electronic tax filing (i.e. E-Filing) technologies has inadvertently resulted in a corresponding growth in Tax Identity Theft.

Multiple regressions are used to analyze the data that is extracted from the Identity Theft complaint reports (maintained by the Federal Trade Commission) and the tax filing statistics (retrieved from the Internal Revenue Service).

The results indicate that E-Filing can indirectly but significantly increase Tax Identity Theft through the full mediation effects of individual Self-E-Filing and Direct Deposit adoption, after controlling for general Identity Theft, the number of Individual Tax Returns and Total Refunds.

The authors explore the association between the adoption of tax e-filing technologies and Tax Identity Theft. The findings suggest that the key loopholes in the Tax Identity Theft process are at the Self-E-Filing and the Direct Deposit points. Several practical recommendations for patching these loopholes are provided and discussed.

This paper aims to investigate employee fraud within small enterprises in the Nigerian mobile phone sector. It also seeks to understand the key factors that motivate employees to engage in fraudulent behaviours against their employers, and the consequences of these fraudulent behaviours on small businesses (SMEs) in Nigeria.

The empirical study involves the use of quantitative research. Data were collected through structured questionnaires from 159 business owners, sales representatives, cashiers and suppliers. Frequency distribution, percentages, Pearson correlation and multiple regression analysis were used to analyse the collected data.

The findings from this research show a significant relationship between personal and organisational factors and employee theft. Particularly, organisational factors made the strongest positive contribution to employee theft. The research also revealed that employee theft had significant effects on employers but less significance on employees. In addition, the research revealed that many businesses did not have preventive measures against employee theft in their firms. The findings of this study were compared with existing literature.

This study shows the relationship between different factors that could cause an employee to engage in fraudulent behaviours, particularly in SMEs in Nigeria.

In difficult retail trading conditions, and as price‐led strategies become more common, cost control is a very high priority for retailers. The problem faced by UK retailers is that many of the factors influencing the rising trend of consumer theft are outside their control. Identifies some of the social and political factors involved. Based on interviews with retailers a general security strategy of containing consumer theft and actively driving down other “unaccounted” stock losses emerged. However, within this general strategy each retailer adapted it to their particular needs and capabilities.

This paper aims to propose a machine learning approach-based power theft detection using Garra Rufa Fish (GRF) optimization. Here, the analyzing of power theft is an important part to reduce the financial loss and protect the electricity from fraudulent users.

In this section, a new method is implemented to reduce the power theft in transmission lines and utility grids. The detection of power theft using smart meter with reliable manner can be achieved by the help of GRF algorithm.

The loss of power due to non-technical loss is small by using this proposed algorithm. It provides some benefits like increased predicting capacity, less complexity, high speed and high reliable output. The result is analyzed using MATLAB/Simulink platform. The result is compared with an existing method. According to the comparison result, the proposed method provides the good performance than existing method.

The proposed method gives good results of comparison than those of the other techniques and has an ability to overcome the associated problems.

The retail theft problem is a massive one — but, argues the writer, to attempt to fight it by total security is not the answer. Making the store into a fortress is not only expensive but quite unsuitable for modern retailing. Appropriate security is the answer, based on three requirements: information and a thorough understanding of the problem; accepting the world as it really is, and not as it ought to be; and cost‐effectiveness — security policies have to be justified by their results on retail profits. Such security may not necessarily require technology. But it has to be based on a thorough understanding of the retailer's security needs and expertise. And the retailer must face up to the distressing fact that the majority of theft is probably committed by staff.

The purpose of this paper is to explore the potential and adoption of closed-circuit television (CCTV) surveillance-based security system (hereafter “CCTV”) for enhancing the security of library materials in academic libraries of universities (central, state, deemed and private) and prestigious institutions such as Indian Institutes of Technology and Indian Institutes of Management in a developing country, i.e. India. The study also overviewed the CCTV policies of the studied libraries of universities/institutions as they relate to the ethical aspects of the surveillance system.

Structured questionnaire was designed and distributed among librarians of 24 academic libraries covering each zone of India in October 2019 in both physical and online manner. All 24 filled-in questionnaires were collected personally and online by the investigator were found valid eliciting a response rate of 100%. All the 24 filled-in questionnaires were included in the analysis of the interpretation of data. The response to 18 questions was analyzed in the form of tables and figures using descriptive statistical methods.

The study reveals that librarians’ found CCTV useful for security by controlling theft, unethical losses and missing items. It also helped to curb mutilation and vandalism, procurement of the rare material via the latest camera devices and night vision capturing, besides improving the service efficiency of the patron, as well as staff. The quantitative study surveyed security professionals to assess how each university/institution developed, deployed and integrated CCTV policies related to securing video data, safeguarding privacy and prevention of the potential for the unethical use of surveillance cameras. The analysis of the survey responses determined that more than 50% of the universities/institutions participating had a written CCTV policy. Further, library professionals find that the future of libraries lies in a CCTV system, so the cost should be brought down to improve return on investment by the mass adoption of this technology in a developing country such as India.

The findings of the study showed that the potential uses of CCTV in Indian libraries are slow compared to that of the libraries of developed countries and some of the developing countries. Many of the CCTV policies that universities/institutions did have failed to include mandated training of personnel or provisions ensuring that their policies remained up-to-date. It is suggested that universities and institutions understudy should realize the benefits of CCTV systems and incorporate-related updated tools in the security and multi-purpose uses in the libraries to enhance the services for the users and security for the materials or collections.

The paper includes implications for libraries and their professionals to approach CCTV systems with ethical considerations for procurement of library collections, which help to detect mutilation/theft, observe the misbehavior of users, as well as staff and deployment, should not be decided merely while balancing security demands.

The study is significant because it represents one of the earliest works to shed light on the current level of the use of CCTV system by librarians of studied libraries of universities/institutes in developing country such as India and how they are providing CCTV-based security and services, which are currently in its primitive nature. The study also suggested that select libraries are required to weigh up and balance many competing desires, demands and objectives.

This paper provides a concise overview of the various applications/area and uses of CCTV system including its procedures during implementation, merits and demerits while using the system described above in libraries and recommends this technology to other libraries for faster and better services for their users and security to their library materials in today’s technological advancement. It provides a set of issues that should be considered before system adoption or deployment.