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This paper aims to analyse the virtual currency regulation especially in Finland, Sweden and Norway. Different member states had a bit differently incorporated regulation of AMLD5. Finland has gone the furthest in regulation and even issuers of virtual currency are under the Finnish regulation.

In one hand, the study approach is legal dogmatics, but in other hand it is comparative legal research. Both approaches can be found in this paper.

The EEA is going from a more fragmented regulatory landscape based on 5th Anti-Money Laundering Directive to a more uniform regulatory approach provided by a legislative package that regulates crypto assets more broadly, coupled with an overhaul of the anti-money laundering rules, bringing them into a single European rulebook. Finland has taken a step further in this matter. Therefore, it would be reasonable for the AMLD5 scope to be expanded in this respect. It is a welcome development that the regulation will be unified and that investor protection will be better taken into account in the future as well.

This paper gives a picture of what kind of challenges is there in Fennoscandic in terms of money laundering regulation of virtual currencies. On the other hand, this paper brings into the discussion the rather clever solutions of Fennoscandic (especially Finland) regarding money laundering of virtual currencies.

Virtual regional service provider is a key management mechanism created to realize the health service system development plans and a mechanism established to bring about integration of all elements of the health system. However, a virtual service provider office (VSPO) to support the work of the executive has not yet been formally established, and there are no operations practitioners deployed yet, who are necessary to develop the competency of regional operating officer (ROO) in each province. The purpose of this paper is to analyze training program factors to develop the competency of ROO in the VSPO in Thailand.

This is a descriptive research that used structural equation model. The research sample consisted of 274 executives and 664 practitioners in the Vice Chief of the provincial health office under the 12 regions; executives’ questionnaire and a VSPO questionnaire were used as tools for this study; data were statistically analyzed by three methods, namely, exploratory factor analysis (EFA), second-order confirmatory factor analysis (second-order CFA), and path analysis (PA).

The variable model was composed of ten factors, selected from 40 variables, which are as follows: service plan and personal administration, summary to present for administrators in the VSPO, network management and team building, summary to adjust strategies, key performance indicator (KPI) and action plan, new management skills, system thinking, analytical thinking, synthesis thinking, conflict management style, and leadership; presentation of methods and data for monitoring, presentation skill, conference management skill; researching, learning skill, communication skill exercise, action plan workshop, preparation to study in the fields workshop; fiscal and monetary, internal control and risk management; project management, monitoring, and data definition; and positive thinking, conflict management process, negotiation skill contingency management.

Ten factors of the variable model of training program factors to develop the competency of ROO in the VSPO in Thailand had high construct validity and they were analyzed using three methods, i.e. EFA, second-order CFA and PA, that were appropriate to be used for developing a training program.

As the metaverse gains popularity, libraries have the potential to play a vital role in this virtual world. However, digital librarians and digital age library users need to develop metaliteracy skills to effectively navigate and evaluate digital information in the metaverse. The main purpose of this paper is to explore the link between libraries and the metaverse, define metaliteracy and highlight its importance for librarians and library users. The challenges of developing metaliteracy skills in the metaverse are discussed, as well as the need for ongoing training and support. This paper also explores the role of libraries and librarians in the metaverse and provides recommendations for enhancing metaliteracy skills.

Through a review of the literature, this paper analyzes various library websites and consulting literature relating to the link between libraries and the metaverse, metaliteracy and its importance for librarians and library users and the challenges of developing metaliteracy skills in the metaverse.

As the metaverse continues to evolve, libraries and librarians must adapt and develop the necessary skills to continue providing valuable resources and services to their communities in virtual environments.

To the best of authors’ knowledge, this paper is the original idea that highlights the importance of metaliteracy for librarians and library users. The challenges of developing metaliteracy skills in the metaverse.

The evolving visitors' expectations and the unfolding digital transformation compel rethinking on the service offering of museums and cultural institutions. Although digitalization and people-centeredness are widely exploited to enhance the visiting experience, there is limited evidence of their implications on organizational attractiveness. The article investigates this issue, examining the service attributes that entice visitors.

The study collected secondary data from the latest census study by the Italian Institute of Statistics on museums and cultural institutions. Two hierarchical regression models have been run on a sample of large publicly owned organizations (n = 312) to identify the service factors that were most effective in attracting Italian and foreign visitors.

Museums and cultural institutions undergoing a digital transformation were more effective in attracting visitors. The delivery of virtual tours and online events captivated the Italian audience. Foreigners appreciated the opportunity to use applications augmenting the on-site visit.

Digitalization and people-centeredness improve the attractiveness of museums and cultural institutions. Using digital channels to engage visitors fosters their desire to interact with cultural heritage. Furthermore, digitalization enriches the on-site visit, expanding conventional services with virtuality. However, the adverse effects on cultural heritage should be carefully handled.

This study highlights the service attributes that add to the attractiveness of museums and cultural institutions, enabling them to engage visitors and improve the visiting experience.

The purpose of this paper is to examine the determinants of users’ simulated experience in a virtual store and to show the subsequent impact of that experience on engagement. The outcome of that engagement is examined in relation to enjoyment, satisfaction and purchase intentions.

The method comprised an experiment comparing users’ perceptions of a standard 2D online clothing store with an enhanced, immersive one that aimed to provide shopping value approaching that of a traditional store by using a 3D experience where participants wore special glasses and a data glove.

Results demonstrate the major role of telepresence components in simulated experience and the critical role of that experience, along with hedonic and utilitarian values, in engagement. Purchase intention is influenced by satisfaction, which is in turn influenced by enjoyment and engagement. Engagement in turn is influenced by utilitarian and hedonic value and the experience of product simulation or telepresence, which is composed of control, colour and graphics vividness, and 3D authenticity. In the immersive, 3D environment, experience is more associated with engagement and enjoyment, leading to greater purchase intention. The immersive, 3D environment, thus, has the potential to rival traditional shopping in terms of experience, resulting in higher sales for retailers and satisfaction for consumers.

This work has evaluated a robust model of purchase intention and demonstrated it to hold not only in a 3D environment on a conventional computer platform, but also in an immersive one, where participants wear special glasses and a data glove.

Firms have begun to introduce virtual agents (VAs) in service encounters, both in online and offline environments. Such VAs typically resemble human frontline employees in several ways (e.g. the VAs may have a gender and a name), which indicates the presence of an assumption by VA designers – and by firms that employ them – that VA humanness is a positively charged characteristic. This study aims to address this assumption by examining antecedents to perceived humanness in terms of attribution of agency, emotionality and morality, and the impact of perceived humanness on customer satisfaction.

A questionnaire was distributed online to participants who had been interacting with existing VAs, and they were asked to focus on one of them for this study. The questionnaire comprised measures of antecedents to perceived humanness of VAs, perceived humanness per se and customer satisfaction. A structural equation modeling approach was used to assess associations between the variables.

Attributions of agency, emotionality and morality to VAs contributed positively to the perceived humanness of the VAs, and perceived humanness was positively associated with customer satisfaction.

Additional humanness capabilities should be explored in further research.

Firms using VAs in service encounters should make attempts to maximize perceived VA humanness, and this study shows that it may be beneficial if such attempts comprise signals that VAs have agency, emotionality and morality.

By examining VAs in terms of a set of fundamental human capabilities, the present study contributes to existing research on human–VA service encounters, which to date has focused on more superficial VA characteristics (such as if the VA has a face and gender).

New service businesses carry opportunities for industrial companies. The different cost management and management control implications of those service businesses deserve attention, which is a widely under-researched area in management accounting and control literature. Digital twins could hold potential in unveiling and supporting those new service business opportunities, as a unique approach of this paper. Thus, the purpose of this paper is to examine the possibility and potential for creating a digital twin of a service, especially to unveil the management accounting and control implications of the digital twin in developing new service businesses.

This paper investigates the potential of a digital twin in unveiling cost and control implications of new service businesses by examining the characteristics of a digital twin in the service business development context. The paper use an in-depth interventionist case study, where the designed animations illustrate the possibilities of a digital twin of a service. The animations showing the service process characteristics were first used as a communication tool and eventually those animations were actively used in customer cases for different purposes. This motivated the idea for examining the implications of such animations representing a digital twin of a service.

The paper provides empirical insights regarding the potential for developing and using a digital twin of a service for different cost management and management control purposes. The digital twin of a service may include all main details of a new service offering, simulating the functionality of a service, hence making the performance and the implications of the new service concept clear for all the stakeholders. The digital twin of the service enables defining the processes, setting targets and helps communication about the value generation. Thus, they represent a significant toolkit for the management accounting and control function of the manufacturers.

This paper is among the first attempts to understand the digital twin of the service. The paper is unique in providing financial and control implications of digital twins also in the context of service business development. The in-depth interventionist approach enabled an exceptional exploration process on the subject. The article paves the way toward further research on managing the digital twins of services in the future.

Virtual spaces, commonly referred to as the Metaverse, are predicted to disrupt consumption patterns in tourism, hospitality and events (THE) by shifting some user experiences to a virtual world. Scholarly investigations are necessitated to aid in an understanding of virtual spaces and the implications of their consumption for THE industries. This viewpoint outlines a provisional research agenda on virtual spaces.

To inform its arguments, this viewpoint draws upon academic and grey literature surrounding the emerging topic of the Metaverse in THE industries.

The research agenda should consider four perspectives representing different actors of THE value chain, i.e. developers/suppliers, THE business professionals, customers and policymakers. The research agenda should also incorporate the wider spillover effects of consumption of virtual spaces which may stretch well beyond THE industries.

This viewpoint outlines some research directions which may aid different actors of THE value chain alongside academics in better understanding the emerging phenomenon of virtual spaces and comprehend the opportunities and challenges associated with their uptake by THE industries.

Sports tourism was strongly affected by the COVID-19 pandemic, but there is no consensus on what sports tourism should look like in the post-pandemic period. This study explores the future of sports tourism in light of the COVID-19 pandemic and provides an alternative paradigm model.

Data were collected by interviewing sports tourism experts. Data analysis was based on the continuous comparison method during three stages of open, axial and selective coding.

The findings point to the complexity of the future sports tourism industry. Post-COVID-19 sports tourism strongly depends on environmental forces and targeted support, with strategies focused on tourists’ safety and security, digitalization of the industry, and new employment opportunities.

This study contributes to the body of knowledge on sports tourism by providing answers to the current challenges, threats and opportunities associated with the pandemic. The proposed paradigm model could be a guideline for sports tourism practitioners and policymakers to accelerate recovery from COVID-19 in a sustainable and resilient manner.

The purpose of this paper is to try to reach the main factors that could put national security at risk as a result of government cloud computing programs.

The paper adopts the analytical approach to first lay foundations of the relation between national security, cybersecurity and cloud computing, then it moves to analyze the main vulnerabilities that could affect national security in cases of government cloud computing usage.

The paper reached several findings such as the relation between cybersecurity and national security as well as a group of factors that may affect national security when governments shift to cloud computing mainly pertaining to storing data over the internet, the involvement of a third party, the lack of clear regulatory frameworks inside and between countries.

Governments are continuously working on developing their digital capacities to meet citizens’ demands. One of the most trending technologies adopted by governments is “cloud computing”, because of the tremendous advantages that the technology provides; such as huge cost-cutting, huge storage and computing capabilities. However, shifting to cloud computing raises a lot of security concerns.

The value of the paper resides in the novelty of the topic, which is a new contribution to the theoretical literature on relations between new technologies and national security. It is empirically important as well to help governments stay safe while enjoying the advantages of cloud computing.