| Preface |
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xii | |
| Acknowledgment |
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xvii | |
| Introduction |
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xviii | |
| Chapter 1 The Impact of Blockchain Technology on Tax and Accounting Practices |
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Introduced to the agenda of the world in 2008, blockchain has been researched and reviewed in both the public and the private sectors, interpretations have been made regarding the future of the technology, and it has been endeavored to determine potential areas of application. |
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Blockchain is predicted to be applied in many areas such as the financial sector, smart contracts, and the public sector, and its benefits are expressed. |
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The application introduces accounting and taxation based on blockchain technology, transparency, convenience in transactions, time saving, concurrent taxation, effective and continuous auditing. |
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By applying this technology in the area of accounting and tax auditing, errors and particularly frauds shall be prevented accordingly. |
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Within this framework, at the outset of this study, the blockchain technology is introduced, and the impacts thereof on the accounting and taxation are addressed accordingly. |
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Blockchain technology is expected to have impact on the accounting entry process, tax practices, accounting profession, accounting professionals, and the taxpayers. |
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| Chapter 2 A Secure Blockchain-Powered Land Record Modernization System for Documenting Land User's Rights: Land Transparency Initiative |
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Proving ownership of the land should preferably be done with a legal document that proves it decisively. |
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Many authorities retain various documents, any of which could be used to assert a claim on the land. |
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To prevent document falsification, the land administration mechanism ought to be robust, accessible at all times, and quick to accomplish exercises. |
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But, any such solutions are prone to a slew of issues, including data accuracy, security, and dispute resolution. |
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Usage of blockchain technology in land administration is considerably advanced to solve issues that plague current LAS. |
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With the adoption of blockchain, the problem of cooperation among a variety of land records is articulated. |
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The proposed model has integrated units to digitally sign the land assets to store securely into the blockchain using cryptography algorithms after which land assets are verified. |
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The proposed approach eliminates deception, improves administration. |
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The results show that the time complexity for registering, signing, and verifying land facts to establish a system using blockchain is relatively secure. |
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| Chapter 3 Demystifying the Role of Blockchain Technology in Healthcare and Transaction |
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In this chapter, blockchain technology and its applications in healthcare and transaction are studied, along with how certain features of this cutting-edge technology might disrupt established business practices. |
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The authors have discovered several studies and open exploratory areas that will be valuable to both academics and practitioners. |
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Recent developments in cryptocurrency systems like bitcoin have increased interest in building robust distributed networks. |
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Various DLTs are presently involved in a furious battle to display their superior skills and how they can overcome the flaws of their rivals. |
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There are two main approaches to the distributed ledger problem: one uses cryptographic hashes and the other uses an open, distributed peer-to-peer network. |
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However, the usage of the system of data structure, error tolerance, and consensus mechanisms differs significantly. |
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This distinction has an impact on the cost, security, latency, and efficiency of any DLT situation. |
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This chapter is a detailed review of blockchain usage in healthcare and transaction. |
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| Chapter 4 Blockchain Use Cases in Healthcare |
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The amount of health data created in the world is increasing exponentially every day. |
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Existing technologies such as data storage, fast processing of stored data, and data security are still sufficient, but it is predicted that some problems will most likely occur. |
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The positive effects of blockchain technology have attracted attention on issues such as ensuring that people avoid direct contact in the pandemic, saving time, facilitating international cooperation, and reducing paperwork. |
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Blockchain technology allows for the elimination of an authority or a central server. |
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This feature makes data processing processes incredibly fast. |
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It allows patient health data to be stored regularly, transferred quickly, and easily anonymized when necessary. |
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In this way, the needs of patients who continue their treatment at home or in the hospital can be determined in advance. |
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The drugs to be used, the necessary medical devices, and the treatment to be applied can be determined quickly, and, if necessary, the product supply can be automatically procured in advance and made ready. |
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| Chapter 5 Role and Impact of Blockchain in Cybersecurity |
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Blockchain is a staggering innovation with possibilities to change business, particularly in developing business sector global partnerships. |
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Blockchain innovation is a circulated and decentralized record framework that can record exchanges between various PCs. |
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The innovation is viewed as a solid online protection convention because of its abilities of showing any injustice and giving sureness in the trustworthiness of exchanges. |
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The blockchain is another creative innovation that is in the period of being taken on by associations for overseeing records. |
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| Chapter 6 Blockchain for Agri-Food Supply Chain and Logistics Management |
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Today, the globalization of the supply chain in the food industry has surged remarkably; hence, food safety and quality certification have become critical. |
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Blockchain is recognized as a promising technology in the agri-foods industry where it can act as a systematic and robust mechanism for increasing the food traceability and provide a transparent and efficient way to assure quality, safety, and sustainability of agri-foods. |
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By lowering the cost and increasing value, this digital technology has the potential to increase profitability of agricultural produce along the value chain. |
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This chapter aims to investigate the potential utilization of blockchain technology in the agri-food industry, where it can be used to address issues of trust and transparency and to facilitate sharing of information sharing among stakeholders. |
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The technology is still in a preliminary stage; thus, this chapter is written to examine its implication in the agri-food supply chain, existing initiatives, challenges, and potential. |
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| Chapter 7 Addressing and Modeling the Challenges Faced in the Implementation of Blockchain Technology in the Food and Agriculture Supply Chain: A Study Using TOE Framework |
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Blockchain technology has gained a lot of attention in the supply chain of many organizations. |
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This technology is being used in sectors like food, healthcare, manufacturing, retail, automobile, etc. |
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The aim of this research is to identify the problems faced in the food and agriculture supply chain in implementing blockchain technology in their organizations. |
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To determine the barriers to blockchain technology in the food and agriculture supply chain, the authors have used technological, organizational, and environmental frameworks. |
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All the barriers are divided into three constructs having some variables. |
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Data is collected through questionnaires using survey methods. |
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Empirical methods used are exploratory factor analysis and structural equation modelling. |
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This study also provides empirical evidence and developed three structural equation models. |
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This study will help the service providers to address the problems that are being faced by the firms in the implementation of blockchain technology in their firms. |
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| Chapter 8 A Comprehensive Review of the Security and Privacy Issues in Blockchain Technologies |
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The development of blockchain technology relies on a variety of disciplines, including cryptography, mathematics, algorithms, and economic models. |
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All cryptocurrency transactions are recorded on a digital and decentralized public ledger known as the blockchain. |
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Customers may keep track of their crypto-transactions by looking at a chronological list rather than a centralized ledger. |
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The blockchain's application potential is bright, and it has already produced results. |
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In various fields, blockchain technology has been incorporated and deployed, from the earliest days of cryptocurrencies to the present day with new-age smart contracts. |
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No comprehensive study on blockchain security and privacy has yet been done despite numerous studies in this area over the years. |
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In this chapter, the authors talked about blockchain's security and privacy issues as well as the impact they've had on various trends and applications. |
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This chapter covers both of these topics. |
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| Chapter 9 Blockchain Open Issues, Research Gaps, and Road Map of Future Blockchain for 2030: Charting the Digital Future |
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The future is great for blockchain technology. |
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Blockchain market size can grow from 3 billion USD to 39.7 billion USD by 2025. |
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Thirty percent of blockchain projects might go live this year. |
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There is another prediction that 90% of those projects might have a substitute solution. |
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Twenty-five percent of Forbes Global 2000 might start implementing blockchain for improving digital trust. |
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The implementations might not use tokenization, smart contracts, decentralized consensus, and other features. |
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The latest solutions during COVID-19 lockdown are becoming the reference solutions for the blockchain initiatives. |
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The number of enterprises that are part of the blockchain networks has significantly increased. |
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On the other hand, long-term blockchain implementations are on hold. |
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Future projects are focusing on creating a digital platform for post-pandemic scenarios. |
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Private blockchains are becoming popular, and they will have a bigger market share compared to public blockchains. |
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European countries are coming up with their cryptocurrency, and China is ready with its crypto yuan. |
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| Glossary |
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| Compilation of References |
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| About the Contributors |
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| Index |
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265 | |
