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Detection of earnings manipulation in financial reports: a data-driven approach
Earnings manipulation attracts attention from both industry and academia as detection of earnings manipulation helps them to invest wisely rather than based on falsified financial statements. This paper discusses a process through which earnings manipulators can be identified. This can help shareholders to detect companies who made modifications to their financial statements. Earlier researchers developed many mathematical models to identify earnings manipulators. However, their works require an in-depth understanding of financial ratios and accounting principles. The advancement of data-driven algorithms has now brought comparable machine learning detection techniques into the picture, wherein data scientists can use historical data to detect earnings manipulators. This paper discusses the use of an artificial neural network (ANN) for detecting manipulations in the dataset. Copyright 2025 Inderscience Enterprises Ltd. -
Catalytic Conversion of 2- Methyl Phenol to Salicylaldehyde Using Manganese-Oxide Doped Cellulose-Derived Carbon Spheres
In this study, we report on the hydrothermal synthesis of MnOx-anchored carbon spheres as an effective catalyst. A new method is employed to prepare carbon spheres from cellulose. Using a solvent-free process, the prepared catalyst is used to convert o-cresol to salicylaldehyde. Methods including XRD, Raman spectroscopy, FE-SEM, EDS mapping, and HR-TEM are used to examine the structural and morphological characteristics of the catalyst. It is confirmed from the BET analysis that doping with MnOx increases the surface area of the carbon spheres. At standard atmospheric pressure, the conversion of o-cresol to salicylaldehyde is highly selective due to the enhanced surface area and active sites of MnOx-doped carbon spheres. Under atmospheric pressure, the MnOx/CS catalysts show excellent efficiency, yielding 96% salicylaldehyde in under 1 h. This study underscores the feasibility of using MnOx-doped carbon spheres as a robust catalyst for the controlled oxidation of o-cresol. The results show that the catalyst has a great deal of activity and effectiveness, as well as being cheap and reusable, which greatly increases its potential for real-world catalytic applications. 2025 Wiley-VCH GmbH. -
Design and Analysis of Conformal Antenna for Wearable Devices
This paper presents the design, modeling, and bending analysis of a conformal antenna operating at 2.4 GHz for wearable devices. The antenna's performance was evaluated using HFSS, focusing on return loss, geometry optimization, and bending effects. The optimal resonant frequency of 2.4 GHz was achieved for a patch length (Lp) of 41.78 mm and a width (Wp) of 50.20 mm, achieving a return loss of -34.94 dB and an impedance of 53.5 ohms. The antenna's width had minimal impact on the resonant frequency. When optimized on a Teflon substrate without bending, the antenna demonstrated excellent resonance and impedance matching, with a Voltage Standing Wave Ratio (VSWR) of 1.63 at 2.4 GHz, indicating minimal reflection. The E-plane and H-plane radiation patterns were analyzed at 2.4 GHz, showing a peak gain of 7.38 dB at a theta angle of 0 degrees. Bending analysis revealed that increased bending causes a negative shift in the resonance frequency and affects impedance matching. The proposed antenna is flexible, low-cost, and suitable for wearable medical devices and other applications in the 2.4 GHz frequency band, with return loss, VSWR, radiation pattern, and impedance results all within acceptable ranges. 2025 IEEE. -
Analysis of Human Physiological Parameters Using Real-Time HRV Estimation from Acquired ECG Signals
The overall healthiness of the heart can be computed from Electrocardiogram. The healthiness of the heart depends on several lifestyle parameters, like as- stress, sleeping pattern, smoking habit etc. In this paper, an algorithm to determine Heart Rate Variability from the acquired ECG signal on a real-time basis is presented. Impacts of above-stated lifestyle parameters on cardiac health using Heart Rate Variability analysis are also computed. ECG signal gets contaminated with different sources of noises while acquisition. Multi-rate FIR Impulse Filter is used for de-noising of the acquired signal. Heart Rate Variability analysis and real-time plotting are done on de-noised output for accurate feature extraction. A simple robust hardware realizable algorithm was developed for analyzing obtained HRV to state different health conditions of the heart. 2019 IEEE. -
Non invasive methods of blood glucose measurement: Survey, challenges, scope
Noninvasive body parameters monitoring and disease detection is one of the emerging research area now a days. In this paper a review on Non-invasive methods of blood glucose measurement has been made. A comparative study has been made which describes the methodology incorporated in the published literatures, research challenges and the used tools. This paper also describes about the factors which highly impacts the non-invasive measurement. Finally, a deep learning based noninvasive measurement method compatible with IOT is mentioned. This paper serves as a proper reference for future researchers working in non-invasive blood glucose measurement domain in selecting appropriate non-invasive method algorithm for glucose monitoring non-invasively. 2019 Bharati Vidyapeeth, New Delhi. Copy Right in Bulk will be transferred to IEEE by Bharati Vidyapeeth. -
IoT Security with Blockchain Technology in the Financial Sector
Blockchain technology is to create immutable device IDs to stop identity faking whereas Internet of Things (IoT) is used in payment automation and to create smart payment systems. Both are evolving technologies, and their integration offers promising results in financial sector across the globe. Their combination holds a great deal of potential and is going to represent the next generation of smart finance technologies. But the major weaknesses that are present in IoT technologies includes those related to data security, privacy, device authentication, secure communication, and smart contract administration. This chapter focuses on the use of blockchain networks to regulate access and improve security in financial transactions, boost automation and improve efficiency of IoT applications. Blockchain and IoT integration in the financial industry provides a pathway to a more integrated, efficient, and secure financial environment. The chapter discusses the advantages of integrating IoT and Blockchain technologies in the financial sector and the challenges in its applications, and the regulatory mechanism thereof. 2025 Taylor & Francis Group, LLC. -
Safeguarding the future through the prevention of cybercrime in the quantum computing era
Quantum computing is an emerging field that holds great promise for solving complex problems at an unprecedented speed by harnessing the principles of quantum mechanics. However, this disruptive technology also introduces new challenges, particularly in the realm of cybersecurity. Quantum computing can lead to cyberattacks such as cryptographic attacks, data breaches, blockchain vulnerabilities, social engineering, and phishing attacks. It is important to note that, at present, these risks are largely theoretical, as practical, large-scale quantum computers capable of breaking current cryptographic systems are not yet available. However, it is crucial for researchers, organisations, and policymakers to anticipate and address these potential threats in advance by developing quantum-resistant cryptographic algorithms, improving security protocols, and raising awareness about the evolving landscape of cyberthreats in the quantum computing era. There is a need for preparing safeguard measures form the quantum threat by investing in quantum-safe technologies, training cybersecurity professionals in quantum-resistant techniques, and fostering collaboration among industry, academia, and government entities. As quantum computing progresses, the landscape of cybercrime is expected to evolve, necessitating the development of robust laws to mitigate potential threats. The chapter aims at understanding the intersection of quantum computing and cybercrime, highlighting the potential implications and risks associated with quantum advancements in the context of cybersecurity. The chapter also emphasises the need for proactive measures and policies to mitigate the risks posed by quantum computing to cybersecurity. 2025 selection and editorial matter, Keshav Kumar and Bishwajeet Kumar Pandey; individual chapters, the contributors. -
Blockchain application on healthcare services in metaverse
The convergence of blockchain technology and the metaverse is ushering in a transformative era for healthcare services. From telemedicine to health records management, the authors delve into the innovative applications and the potential benefits for patients and providers in this blockchain-powered metaverse of health. Blockchain technology can establish trust in virtual healthcare encounters. They examine the secure sharing of health data, verifiable credentials, and decentralized patient control. Virtual clinics in the metaverse can provide patients with a realistic setting for medical consultations. Counterfeit medications endanger patient safety significantly. There are certain challenges such as privacy and security, scalability, digital divide, user acceptance etc. This study explores how blockchain ensures data security, patient privacy, and interoperability within virtual healthcare settings. Healthcare in the metaverse represents a futuristic and innovative approach to delivering and managing healthcare services within immersive digital environments. 2024, IGI Global. -
Blockchain and IoT Integration for Financial Sector Revolution
The Industrial Internet of Things (IoT) is transforming the globe. Industrial Internet of Things (IIoT) speaks about the use of Internet of Things (IoT) concepts and technology in industrial environments. The financial industry has long traded in the things that areintangible, from once-tangible but now-less-tangible items like stock certificates and even money itself. The Internet of Things (IoT) and blockchain technologythat offer and storedata aboutthings mighthave direct influence on how financial services institutions operate their businesses. The Financial Industry is adopting IoT for fast and effective transactions. The invention of disruptive technology like blockchain, which is a decentralized, unchangeable ledger makes tracking assets and record transactions easier. Decentralized Finance (DeFi) is based on the peer-to-peer idea that eliminates intermediaries from the system. It is possible to establish smart contracts, which will do away with the need for any middlemen. Due to the IoTs broad application and dispersed nature, security and privacy are the primary concerns in the financial sector. Blockchain is essential for IoT applications where data security and privacy are top priorities. Blockchain can secure data and keep the transactions private. IoT enhances business opportunities and offers firms a competitive edge in both established and developing industries. It has an impact on every aspect of technology, including the methods used to gather data and the locations, timings, and purposes for doing so. Since this data must be safeguarded, we need a standard blockchain-oriented architecture for IoT applications. The data generated by the financial industry is crucial because it establishes future market trends and preserves data on consumer and investor investments. Financial data is vulnerable to assaults and needs to be protected. This paper explores the need for regulations and policy in this area and attempts to understand how blockchain technology can be used to overcome barriers to IoT adoption in the financial sector. The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. 2025. -
Blockchain and Green Finance: The Way Forward
A disruptive digital force is altering business paradigms and increasing relevance around the world. Blockchain technology is attracting significant interest in India from a variety of businesses. As the range of uses for blockchain technology expands, industry leaders are adopting and modifying it to suit a variety of use cases. In 2016, adoption of blockchain technology gathered significant momentum in India. In a variety of use cases, many banks and commercial conglomerates have experimented with blockchain technology. Although blockchain technology is still in its infancy, Bitcointhe most well-known use casehas taken off very successfully in India, with several Bitcoin exchanges and wallets spreading throughout the nation. The regulatory organizations are establishing working groups to understand and monitor the development of blockchain technology in India after realizing the potential of the technology. Blockchain is used in green bonds, asset tokenization, carbon credit trading, and transparent reporting. One of the real-life examples is IBM and Veridium Labs, which have worked on a blockchain-based initiative to tokenize carbon credits. The purpose is to improve the efficiency and transparency of carbon trading. Veridium coins represent verified carbon credits, and blockchain secures the credits integrity and traceability. Recently the State Bank of India (SBI) has shown a growing interest in green finance and green bonds. The chapter investigates blockchain applications in the field of green finance. It addresses how blockchain-enabled green asset tokenization might boost liquidity and accessibility for investors, allowing a broader pool of participants to participate in sustainable investments. The article investigates the impact of DeFi platforms in supporting green lending and borrowing, hence lowering reliance on traditional financial intermediaries. 2024 selection and editorial matter, Sukanta Kumar Baral, Richa Goel, Tilottama Singh, and Rakesh Kumar; individual chapters, the contributors. -
Blockchain Technology in Financial Sector and Its Legal Implications
The blockchain technology has reached the tipping point. Blockchain is a zero-level technology on different applications such as crypto, smart contract, tokens, and DAO function. The applications of blockchain technology have generated new paradigms posing significant challenges to the world. Although blockchain technology is evolving and is in its nascent stage, the financial world has started relying upon it and is heavily investing in blockchain applications. In such a scenario, there is every possibility of its being misused and used for illicit purposes like money laundering, hacking, privacy breach, Ponzi investment scheme, terrorist financing, etc. Keeping this in view, this paper aims to explore how blockchain technology is used in the financial sector and analyse the legal implications thereof. For this, the chapter will explain what blockchain technology is, how it is being applied in the financial sector, need for regulation, and lastly, draw conclusions and suggest a few corrective measures. 2023, The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. -
Safeguarding the future through the prevention of cybercrime in the quantum computing era
Quantum computing is an emerging field that holds great promise for solving complex problems at an unprecedented speed by harnessing the principles of quantum mechanics. However, this disruptive technology also introduces new challenges, particularly in the realm of cybersecurity. Quantum computing can lead to cyberattacks such as cryptographic attacks, data breaches, blockchain vulnerabilities, social engineering, and phishing attacks. It is important to note that, at present, these risks are largely theoretical, as practical, large-scale quantum computers capable of breaking current cryptographic systems are not yet available. However, it is crucial for researchers, organisations, and policymakers to anticipate and address these potential threats in advance by developing quantum-resistant cryptographic algorithms, improving security protocols, and raising awareness about the evolving landscape of cyberthreats in the quantum computing era. There is a need for preparing safeguard measures form the quantum threat by investing in quantum-safe technologies, training cybersecurity professionals in quantum-resistant techniques, and fostering collaboration among industry, academia, and government entities. As quantum computing progresses, the landscape of cybercrime is expected to evolve, necessitating the development of robust laws to mitigate potential threats. The chapter aims at understanding the intersection of quantum computing and cybercrime, highlighting the potential implications and risks associated with quantum advancements in the context of cybersecurity. The chapter also emphasises the need for proactive measures and policies to mitigate the risks posed by quantum computing to cybersecurity. 2025 selection and editorial matter, Keshav Kumar and Bishwajeet Kumar Pandey; individual chapters, the contributors. -
Blockchain and IoT Integration for Financial Sector Revolution
The Industrial Internet of Things (IoT) is transforming the globe. Industrial Internet of Things (IIoT) speaks about the use of Internet of Things (IoT) concepts and technology in industrial environments. The financial industry has long traded in the things that areintangible, from once-tangible but now-less-tangible items like stock certificates and even money itself. The Internet of Things (IoT) and blockchain technologythat offer and storedata aboutthings mighthave direct influence on how financial services institutions operate their businesses. The Financial Industry is adopting IoT for fast and effective transactions. The invention of disruptive technology like blockchain, which is a decentralized, unchangeable ledger makes tracking assets and record transactions easier. Decentralized Finance (DeFi) is based on the peer-to-peer idea that eliminates intermediaries from the system. It is possible to establish smart contracts, which will do away with the need for any middlemen. Due to the IoTs broad application and dispersed nature, security and privacy are the primary concerns in the financial sector. Blockchain is essential for IoT applications where data security and privacy are top priorities. Blockchain can secure data and keep the transactions private. IoT enhances business opportunities and offers firms a competitive edge in both established and developing industries. It has an impact on every aspect of technology, including the methods used to gather data and the locations, timings, and purposes for doing so. Since this data must be safeguarded, we need a standard blockchain-oriented architecture for IoT applications. The data generated by the financial industry is crucial because it establishes future market trends and preserves data on consumer and investor investments. Financial data is vulnerable to assaults and needs to be protected. This paper explores the need for regulations and policy in this area and attempts to understand how blockchain technology can be used to overcome barriers to IoT adoption in the financial sector. The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. 2025. -
Unconventional Adjudication: Promise of Blockchain-Based Dispute Resolution
Blockchain technology is called disruptive technology. In the 1990s, the internet had the potential to revolutionize the entire industrial sector in the same way blockchain technology will change the face of society in the 2000s. Blockchain is the technology that also provides a platform for dispute resolution via smart contracts. The technology aims to create an anonymous and decentralized platform for transactions that do not require any state monitoring or intermediary. Blockchain is a decentralized network that generates an immutable record of transactions. A smart contract is a self-executing software application that executes a function automatically. When the prerequisites are met, the contract automatically takes effect. Blockchain-based dispute resolution (BDR) platforms provide services to resolve disputes resulting from blockchain and smart contract transactions, as well as traditional disputes unrelated to blockchain transactions. Blockchain-based DAO (decentralized autonomous organizations) are established, which are used to settle healthcare-related disputes between doctors, patients, insurance claims, etc. The blockchain platform offers unconventional processes for adjudication that are also distinct, unstructured, and unregulated. The platforms do not adhere to the accepted norms of alternative dispute resolution (ADR) and online dispute resolution (ODR) systems, raising concerns about the platforms authenticity and legitimacy, as well as the need for regulation. The purpose of this chapter is to examine the application of blockchain technology in dispute resolution and to comprehend regulatory issues. 2025 selection and editorial matter, Dr. Javaid Iqbal, Dr. Alwi M. Bamhdi, Dr. Bilal Ahmad Pandow, and Dr. Faheem Syeed Masoodi; individual chapters, the contributors. -
Non-Accounting Drivers of Forensic Accounting Techniques: Insights from PLS-SEM Analysis
Forensic accounting techniques are pivotal in combating financial fraud and enhancing corporate governance. According to Forensic Accounting Theory, both accounting and non-accounting factors influence the intention to adopt these techniques. This study explores the impact of key non-accounting factors i.e. Bonus Contract, Anonymity, and Collapse Avoidance on adoption of forensic accounting techniques by the practitioners, employing Partial Least Squares Structural Equation Modeling (PLS-SEM) and SmartPLS software. Data was collected from professionals across diverse industries utilising forensic accounting services. The results reveal that these non-accounting factors exert varying levels of influence on adoption intentions. This research enriches the existing body of knowledge by offering new perspectives on the role of non-accounting drivers in forensic accounting adoption, providing actionable insights for policy-makers, regulators, and corporate leaders. 2025 The Author(s). -
ANALYSIS, ASSESSMENT, AND MANAGEMENT OF ENVIRONMENTAL AIR POLLUTION USING ENVIRONMENTAL ENGINEERING IN DEVELOPING COUNTRIES
Recent studies underscore the value of contemporary technology and gas emissions mitigation while overlooking the necessity of optimal fuel in Developing Countries (DC). DC's historical economic expansion has significantly depended on fossil fuels, resulting in severe environmental air pollution (EAP) challenges. The separation of economic progress from pollution has been the central emphasis in advancing environmental civilization in emerging countries. This study presents an analysis, assessment, and management of EAP using environmental engineering (EE) in DC. This work has examined the evolution of EAP regulations in DC, emphasizing a strategic shift from emission regulation to Air Quality Management (AQM). The regulation of Sulfur dioxide (SO2) emissions addressed the worsening of acid rain in DC. Since 2015, regulatory measures across several sources and industries have aimed to decrease the total amount of Fine Particulate Matter (FPM2.5), signifying a shift towards an AQM-focused policy. Escalating ozone (O3) pollution necessitates integrated management measures for O3 and FPM2.5, focusing on their intricate photochemical reactions. Significant enhancement of AQM in DC, as a crucial metric for the efficacy of sustainable economic development, necessitates the profound carbon reduction of the DC's energy infrastructure and the establishment of more integrated strategies to tackle EAP and climate change in DC concurrently. 2024, Rotherham Academic Press Ltd. All rights reserved. -
The Impact of Artificial Intelligence on Digital Employee Engagement
Purpose: This study aimed to investigate the impact of artificial intelligence (AI) on digital employee engagement, focusing on the roles of job autonomy and digital learning orientation. It sought to understand how these factors influenced employee engagement in a digital environment and the extent to which the meaningfulness of work mediated these relationships. Design/Methodology/Approach: Data were collected from 527 individuals performing administrative jobs in the private service sector. The study utilized partial least squares structural equation modeling (PLS-SEM) to test the proposed relationships among job autonomy, digital learning orientation, and digital employee engagement with mediation of meaningfulness of work. Findings: The findings indicated that job autonomy and digital learning orientation significantly and positively predicted digital employee engagement. However, the meaningfulness of work did not mediate the relationship between job autonomy, digital learning orientation, and digital employee engagement. The results of this study found that there was no significant relationship between the meaningfulness of work and digital employee engagement. This study also found that when the employees used digital tools, they often experienced feelings of loneliness and insecurity. Practical Implications: The study suggested that the organizations role should always be focused on promoting digital tools. Organizations should emphasize enhancing job autonomy and encourage employees to engage in digital learning orientation, boosting digital employee engagement in the workplace. Originality/Value: This study contributed to the literature considering the role of AI applications that directly influenced digital employee engagement by addressing the significant roles of job autonomy and digital learning orientation. It also emphasized the need for future research to explore the impact of the meaningfulness of work and the dependence on digital tools for employee performance. 2024, Associated Management Consultants Pvt. Ltd.. All rights reserved. -
Big Data and Competition Law: A New Challenge for Competition Authorities
Big data has become a key role player for almost all kinds of markets specifically in a digital economy. It is a raw material as well as a by-product of any process. It has very comprehensive inclusivity to cover all aspects of the market having direct as well as indirect market effects. These effects are inclined towards consumerism and market transparency. But it has inherent dangers that are somehow overlooked by competition authorities. Competition law has dealt with the brick-and-mortar economy that is traditional in a very efficient way. However, this is not the case with the digital economy. Traditional notions of the market, abuse of dominant position, anticompetitive practices, and regulation of combinations cannot be made applicable to the digital economy in the same manner. Big data analytics enables big giants or corporations to establish their dominance in their relevant market. Google, Amazon, Facebook, and Apple have been dominating almost digital economy; hence their strategies are being scrutinized under the lenses of competition law once again. This paper deals with the interplay between big data and competition law, and it is going to explore the impact of this unavoidable aspect of big data on a highly competitive digital economy. 2024 Taylor & Francis. -
Transformative pedagogy integrating bloom's taxonomy, David Kolb's experiential learning and neuro-systemic dynamics in learning
An application of Kolb's experiential learning theory (ELT) in real situations as a blend of Bloom's taxonomy of education is given as a case study conducted about more than 15 years ago. The world has changed since then with revolutionary developments in the techno-world. Student portfolio is regarded as the documentary evidence created by the student to diagnose the student's strengths and weaknesses to assist him or her in learning. In light of this case study and developments in technology, further scope in the application of the ELT model is discussed. It is also recognised that technology to facilitate experiential learning using virtual reality or augmented reality tools is to be made more user-friendly in terms of affordability and that neuroplasticity has an important role to play in this. A case for more research in neuroscience to analyse learning styles is raised. The Author(s), under exclusive license to Springer Nature Switzerland AG 2021. All rights reserved. -
Theoretical Framework for Integrating IoT and Explainable AI in a Smart Home Intrusion Detection System
Using IoT devices in smart homes brings benefits and security dangers. This study extensively examines various intrusion detection methods within smart home environments. It also suggests a novel hybrid intrusion detection theoretical framework integrating IoT data with Explainable Artificial Intelligence (XAI) approaches. Using information from multiple IoT devices, including motion sensors, door/window sensors, cameras, and temperature sensors, our theoretical framework can create a comprehensive image of the home environment. By effectively detecting new threats, it offers anomaly detection utilizing unsupervised learning approaches to discover potential breaches without tagged data. 2024 IEEE.