Search Results (69)

Digital agriculture has rapidly developed in the last decade in many countries where the share of agricultural production is a significant part of the total volume of gross production. Digital agroecosystems are developed using a variety of IT solutions, software and hardware tools, wired and wireless data transmission technologies, open source code, Open API, etc. A special place in agroecosystems is occupied by electronic payment technologies and blockchain technologies, which allow farmers and other agricultural enterprises to conduct commodity and monetary transactions with suppliers, creditors, and buyers of products. Such ecosystems contribute to the sustainable development of agriculture, agricultural engineering, and management of production and financial operations in the agricultural industry and related industries, as well as in other sectors of the economy of a number of countries. The introduction of crypto solutions in the agricultural sector is designed to create integrated platforms aimed at helping farmers manage supply lines or gain access to financial services. At the same time, there are risks of illegal use of computing power for cryptocurrency mining—cryptojacking. This article offers a thorough risk assessment of cryptojacking attacks on endpoint systems, focusing on identifying critical vulnerabilities within IT infrastructures and outlining practical preventive measures. The analysis examines key attack vectors—including compromised websites, infected applications, and supply chain infiltration—and explores how unauthorized cryptocurrency mining degrades system performance and endangers data security. The research methodology combines an evaluation of current cybersecurity trends, a review of specialized literature, and a controlled experiment simulating cryptojacking attacks. The findings highlight the importance of multi-layered protection mechanisms and ongoing system monitoring to detect malicious activities at an early stage. Full article

Recent advancements in cloud computing, edge computing, and Internet of Things (IoT) have increased the complexity of network environments and provided fertile ground for malicious attacks. Existing DL-based malware detections, while making progress in detection accuracy and generalization ability, face serious challenges in user data privacy protection. To address this problem, this paper proposed a non-interactive malware detection system based on CKKS homomorphic encryption (FICConvNet). The system effectively achieves end-to-end data privacy protection, ensures that sensitive data uploaded by users are processed in an encrypted state, prevents data leakage, and protects the privacy of detection results. The key technology of FICConvNet is its innovative lightweight ciphertext inference architecture, which combines DS Conv and structured sparse projection to significantly reduce the complexity of homomorphic computation. Meanwhile, in this paper, an adaptive learnable activation function (ALPolyAct) is designed to replace the traditional fixed polynomial activation function to enhance the expressive power and inference accuracy of the model. In addition, the privacy protection of user data and the security of detection results are optimized by the zero-decryption inference process. Experimental results show that FICConvNet achieves a detection accuracy of 95.86%, which significantly outperforms the existing ciphertext inference model CryptoNets (15.5% improvement) and approaches the performance of the plaintext model ResNet-18. In addition, FICConvNet reduces ciphertext inference time by about 80% compared to Conv2d structures. The research in this paper provides an effective privacy-preserving solution in the field of malware detection and explores new research directions for the application of homomorphic encryption in malware detection. Full article

This paper explores the current use of crypto-assets for payments, focusing mostly on unbacked crypto-assets, while selectively referring to stablecoins. Although some specific characteristics of crypto-assets, such as their price volatility and unclear legal settlement, render them unsuitable for payments, the rapid technological and regulatory developments in the area of crypto-assets-based payments justify monitoring developments in this area. We therefore try to answer the research questions of which/why/how/where/by whom crypto-assets are used for (retail) payments. We analyse and describe a variety of ways in which crypto-assets are used for making payments, focusing on the period from 2019 to 2023 in Europe and worldwide, based on the publicly available statistical data and literature. We identify and exemplify the main use cases, payment methods, DeFi protocols, and payment gateways, and analyse payments with crypto-assets based on location and market participants. In addition, we describe and analyse the integration of crypto-assets into existing commercial payment services. Our work contributes to understanding the shifting domain of crypto-assets-based payments and provides insights into the monitoring of relevant developments via various dimensions that need to keep being explored, with the objective of contributing to the maintenance of the integrity and stability of the financial ecosystem. Full article

The Markets in Crypto-Assets Regulation (MiCA) is a comprehensive European Union regulatory framework aimed at harmonizing the crypto-asset market. The existing literature has mainly examined MiCA from a legal perspective, while empirical assessments of industry perspectives remain scarce. In this study, we examine MiCA’s impact on the crypto market and its implications for both theory and practice by analyzing and integrating insights from 12 expert interviews. The findings reveal perceived benefits arising from the unified market, enhanced investor protection, and compliance clarity, alongside challenges related to the high regulatory burden, legal ambiguities, and limited innovation support. On this basis, we provide recommendations for improving the regulatory framework and its implementation. Furthermore, we integrate our findings within the technology–organization–environment (TOE) framework to provide a theory-based starting point for rigorous academic research. These findings contribute to regulatory discourse and offer practical guidance for the relevant stakeholders, including businesses, regulators, policymakers, and academics. Full article

This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising data from Scopus and the Web of Science Core Collection from 2002 to 2023. The findings underscore an interdisciplinary character, encompassing studies in legal frameworks, fiscal policy, economics, and technology. By employing analytical tools such as VOSviewer 1.6.20, Bibliometrix 4.0 and Microsoft Excel, the study identifies key themes and concepts focused on four main themes: international tax frameworks and regulatory variations, classification and reporting of crypto-related income, tax implications for emerging crypto segments, and issues surrounding compliance and enforcement. Tax treatment differs based on jurisdiction. Direct taxation may be levied as capital gains, income, or profit tax. Although cryptocurrency exchanges are not subject to value-added tax, intermediary services offered by platforms might incur this indirect tax. The insights generated are valuable for policymakers, scholars, and professionals aiming to comprehend the relationship between cryptocurrency and tax regulation. A limitation of the study is its exclusion of sources beyond the established timeframe. Given the fast-paced changes in cryptocurrency tax regulation, ongoing updates are crucial to capturing the full scope of this evolving field. Full article

Financial technologies and payment applications have revolutionized money flow recently, with cryptocurrencies offering decentralization, though still limited in transactional use. This study investigates the factors influencing the use of cryptocurrencies for business transactions in North Carolina (NC). This exploratory research utilizes an extended technology acceptance model (TAM) using survey data collected from 228 North Carolina residents and applying Partial Least Squares Structural Equation Modeling (PLS-SEM) to find the relationship between the independent and dependent variables. Our results indicate that perceived usefulness, social influence, and personal innovativeness significantly impact users’ intentions to adopt cryptocurrencies as a medium of exchange. A surprising finding is that ownership has a negative effect on the intention to use cryptos for business transactions. The findings imply that regulators and cryptocurrency issuers should make the system more useful, take full advantage of social media to promote cryptos, and encourage crypto holders to use cryptos for their intended utility rather than just as speculative instruments. Full article

Cultural organizations, such as museums, increasingly seek innovative ways to enhance their financial sustainability and attract diverse, global audiences. Implementing cryptocurrency payments and DeFi systems offers these institutions an opportunity to modernize their operations, streamline transactions, and boost digital marketing efforts, aligning with the growing demand for decentralized financial solutions. Using statistical analyses such as correlations and simple linear regression (SLR) models, combined with AnyLogic modeling, this study examines how integrating DeFi systems, including cryptocurrency payments, can improve the sustainable management of these institutions. The findings suggest that by adopting DeFi technologies, museums can enhance their digital marketing efficiency, increase engagement, and attract a broader audience. The analysis reveals that museums accepting cryptocurrency benefit from broader digital marketing factors, with referral and branded traffic significantly driving organic search, whereby paid social traffic correlates positively with paid strategies, and the authority score is largely influenced by organic traffic. In contrast, non-crypto museums rely more heavily on referral traffic and organic costs, with narrower marketing influences affecting their performance. Full article

Our study examines the regulatory challenges and opportunities of asset tokenization within the context of the European Union (EU), emphasizing the balance between technological innovation and investor protection in the digital economy. Focusing on 2023 EU Markets in Crypto-Assets Regulation and its application in Latvia, we utilize comparative legal and integrative literature review methodologies to explore how regulatory frameworks can enhance investor accessibility, liquidity, and transparency in digital transactions. Our findings emphasize the importance of strong legal frameworks in promoting economic growth and protecting investors, thereby contributing to a more inclusive financial ecosystem. By examining the regulatory landscape for distributed ledger technology, we provide insights into how regulations can balance innovation in asset management with the imperative of investor protection. We offer a broad analysis of the intersection between legal frameworks and technological advancements in Latvia, illustrating how diverse regulatory approaches can support both economic development and investor interests. Our research originality lies in its focus on the EU’s regulatory diversity, particularly in Latvia, and its implications for broader European and international regulatory environments. Our study contributes to ongoing discussions on optimizing regulatory strategies to facilitate secure and advantageous financial technologies, reflecting the diversity of legal and economic approaches across Europe. Full article

In the context of data security, this work aims to present a novel solution that, rather than addressing the topic of endpoint security—which has already garnered significant attention within the international scientific community—offers a different perspective on the subject. In other words, the focus is not on device security but rather on the protection and security of the information contained within those devices. As we will see, the result is a next-generation decentralized infrastructure that simultaneously integrates two cognitive areas: data storage and its protection and security. In this context, an innovative Multiscale Relativistic Quantum (MuReQua) chain is considered to realize a novel decentralized and security solution for storing data. This engine is based on the principles of Quantum Mechanics, stochastic processes, and a new approach of decentralization for data storage focused on information security. The solution is broken down into four main components, considered four levels of security against attackers: (i) defocusing, (ii) fogging, (iii) puzzling, and (iv) crypto agility. The defocusing is realized thanks to a fragmentation of the contents and their distributions on different allocations, while the fogging is a component consisting of a solution of hybrid cyphering. Then, the puzzling is a unit of Information Fusion and Inverse Information Fusion, while the crypto agility component is a frontier component based on Quantum Computing, which gives a stochastic dynamic to the information and, in particular, to its data fragments. The data analytics show a very effective and robust solution, with executions time comparable with cloud technologies, but with a level of security that is a post quantum one. In the end, thanks to a specific application example, going beyond purely technical and technological aspects, this work introduces a new cognitive perspective regarding (i) the distinction between data and information, and (ii) the differentiation between the owner and the custodian of data. Full article

This article explores how decentralized Web3 is reshaping Internet governance by enabling the emergence of new forms of nation-statehood and redefining traditional concepts of state sovereignty. Based on fieldwork conducted in Silicon Valley since August 2022, this article systematically addresses the following research question: How is decentralized Web3 reshaping Internet governance and influencing the rise in new nation-statehood paradigms? It compares three emerging paradigms around Web3: (i) Network States (Srinivasan), envisioning digital entities rooted in crypto-libertarian principles; (ii) Network Sovereignties (De Filippi), emphasizing communal governance aligned with digital commons; and (iii) Algorithmic Nations (Calzada), drawing on Arendtian thought and demonstrating how communities—such as indigenous and stateless groups, as well as e-diasporas—can attain self-determination through data sovereignty. This article contributes a unique conceptual analysis of these paradigms based on fieldwork action research in Silicon Valley, responding to evolving technologies and their potential to reshape Internet governance. This article argues that decentralized Web3 provides a transformative vision for Internet governance but requires careful evaluation to ensure that it promotes inclusivity and equity. It advocates for a hybrid approach that balances global and local dynamics, emphasizing the need for solidarity, digital justice, and an internationalist perspective in shaping future Internet governance protocols. Full article

This research investigates the relationship between stablecoin usage and tax evasion. We present a model that includes variables related to transactions such as intensity, frequency, environment on-chain (P2P) vs. off-chain (IntraVasp), and company characteristics such as age, sector, and size. Our model was empirically tested using a logistic regression based on data from the Brazilian Federal Revenue Service (Receita Federal do Brasil (RFB)) in 2021. This novel approach aims to understand the tax behaviours associated with stablecoin use in corporate financial practices. Our results indicate that the intensity, frequency, environment of transactions (specifically IntraVasp and P2P transactions), age, sector, and size are factors significantly associated with tax evasion behaviour. However, we found no evidence to suggest that firms engaging in only P2P transactions have a higher propensity for tax evasion than those engaging only in IntraVasp transactions. Our findings reveal that younger and medium-sized companies with intensive use of stablecoin, with high stablecoin transaction frequency, engaging in IntraVasp and P2P transactions, and belonging to the service sector are more likely to evade tax. Therefore, our research provides a detailed understanding of how digital financial practices with crypto assets (blockchain-based technology) intersect with corporate tax strategies, which can offer valuable insights for regulators, industry practitioners, and policymakers. Full article

Blockchain technology is now an advanced and innovative database technology and the attributes of blockchains are apparent in a variety of industries, especially in the financial industry. One of the most famous blockchain use cases, cryptocurrencies, has provoked much interest in social network users and customers. According to CoinMarketCap’s information, the global crypto market capitalization has reached around USD 2.37 T and there are around 9975 different cryptocurrencies available in the market. Despite the fact that academia and industry have paid much attention towards the blockchain direction, there is not much research on the factors that influence customer acceptability. This paper studies blockchains from a different angle, probing the factors prompting customers to use financial applications that utilize blockchain technology. We established the model and sorted the individual factors of perceived information security, technology awareness and privacy and found that users’ acceptance is significantly affected by information security and technology awareness, while privacy does not significantly influence users. According to the findings, we provide useful insights for application developers, conclude by presenting the limitations of the research and provide guidelines for future research. Full article

The integration of NFT technology into the art market utilizes a two-pronged approach of decentralization and increased accessibility as an equalizing answer to rectify gender discrepancies in the contemporary art world. This is not the first time that technology as an art medium has been used as a feminist tool to disrupt the previously established status quo. Through the exploration of the 1990’s Cyberfeminist Net Art Movement, this article will discuss how female-identifying artists employ technological characteristics such as anonymity and online gender masquerading to answer the exclusionary issues affecting their art practices. Furthermore, it will examine how NFTs work to build upon the previously established revolutionary movement of the 1990s to evolve the contemporary art practices of feminist artists. Additionally, this article will address the impacts of this new digital landscape, where anonymity is preferred and algorithmic ordering is non-existent, as a more pragmatic way of creating, selling, and buying art. Finally, this article will examine how the integration of blockchain technology—entirely machine-operated and free from human manipulation—aims to eliminate the human biases of identifying factors such as gender that can be concealed or fabricated when operating in an online sphere. Full article

This bibliometric study explores the cryptocurrency accounting (CA) literature and the connections between authors, institutions, and countries where cryptocurrency activity involves transactions that must be legally recognized in accounting, ensure accuracy and reliability for auditing, and adhere to tax compliance. The design involves the selection of data from Web of Science Core Collection (WoS) and Scopus, published between 2007 and 2023. The technique helps identify influential publications, collaboration networks, thematic clusters, and trends in research on CA using tools VOSviewer, Biblioshiny, and MS Excel. The originality of the study lies in its dual role as a support for accounting professionals and academics to develop innovative solutions for the challenges posed by crypto technology across core accounting areas: financial and managerial accounting, taxation, and auditing. The findings offer insights into the themes mentioned, and even if the collaboration between the authors is not very developed, the innovation and public recognition of the subject could raise researchers’ interest. The limitation of the dataset is that it does not cover all relevant publications in a different period from the one in which the data were retrieved, 9–11 May 2024. This review might need periodic updates because the CA landscape is constantly changing. Full article

Behind the meter (BTM) distributed energy resources (DERs), such as photovoltaic (PV) systems, battery energy storage systems (BESSs), and electric vehicle (EV) charging infrastructures, have experienced significant growth in residential locations. Accurate load forecasting is crucial for the efficient operation and management of these resources. This paper presents a comprehensive survey of the state-of-the-art technologies and models employed in the load forecasting process of BTM DERs in recent years. The review covers a wide range of models, from traditional approaches to machine learning (ML) algorithms, discussing their applicability. A rigorous validation process is essential to ensure the model’s precision and reliability. Cross-validation techniques can be utilized to reduce overfitting risks, while using multiple evaluation metrics offers a comprehensive assessment of the model’s predictive capabilities. Comparing the model’s predictions with real-world data helps identify areas for improvement and further refinement. Additionally, the U.S. Energy Information Administration (EIA) has recently announced its plan to collect electricity consumption data from identified U.S.-based crypto mining companies, which can exhibit abnormal energy consumption patterns due to rapid fluctuations. Hence, some real-world case studies have been presented that focus on irregular energy consumption patterns in residential buildings equipped with BTM DERs. These abnormal activities underscore the importance of implementing robust anomaly detection techniques to identify and address such deviations from typical energy usage profiles. Thus, our proposed framework, presented in residential buildings equipped with BTM DERs, considering smart meters (SMs). Finally, a thorough exploration of potential challenges and emerging models based on artificial intelligence (AI) and large language models (LLMs) is suggested as a promising approach. Full article