LEGAL FRAMEWORKS AND TAX COMPLIANCE IN THE DIGITAL ECONOMY: A FINANCE PERSPECTIVE DOI Creative Commons

Beatrice Oyinkansola Adelakun,

Joseph Kuba Nembe,

Bisola Beatrice Oguejiofor

et al.

Engineering Science & Technology Journal, Journal Year: 2024, Volume and Issue: 5(3), P. 844 - 853

Published: March 18, 2024

In the wake of rapid digitalization, landscape commerce has undergone a profound transformation, presenting unprecedented challenges to traditional tax systems and legal frameworks. This abstract examines evolving dynamics compliance within digital economy through lens finance. The encompasses broad spectrum economic activities facilitated by technologies, including e-commerce, platforms, virtual currencies. These innovations have blurred boundaries jurisdictions, leading complexities in determining liabilities enforcement mechanisms. As such, adequacy existing frameworks addressing posed come under scrutiny. From finance perspective, ensuring involves understanding intricate interplay between technology, business models, regulatory Digital businesses often operate across multiple exploiting loopholes jurisdictional discrepancies minimize obligations. Such practices raised concerns regarding fairness erosion bases, prompting policymakers explore new approaches. One key aspect is development international cooperation coordination Given transnational nature transactions, effective requires collaboration among countries combat evasion profit shifting. Initiatives such as Base Erosion Profit Shifting (BEPS) project OECD seek establish common standards guidelines for taxing businesses. Moreover, emergence innovative blockchain artificial intelligence, presents both opportunities authorities. While these technologies offer potential solutions enhancing administration enforcement, they also introduce complexities, anonymity transactions difficulty tracking assets. Navigating multifaceted approach that integrates legal, technological, financial perspectives. By fostering cooperation, leveraging technological innovations, adapting frameworks, can mitigate promote fair sustainable system age. Keywords: Tax, Economy, Finance, Legal, Review.

Language: Английский

CYBERSECURITY IN BANKING: A GLOBAL PERSPECTIVE WITH A FOCUS ON NIGERIAN PRACTICES DOI Creative Commons

Azeez Olanipekun Hassan,

Sarah Kuzankah Ewuga,

Adekunle Abiola Abdul

et al.

Computer Science & IT Research Journal, Journal Year: 2024, Volume and Issue: 5(1), P. 41 - 59

Published: Jan. 9, 2024

The paper review cybersecurity practices in banking, with a specific focus on Nigerian banks. Cybersecurity has become paramount concern the banking industry worldwide, given escalating frequency and sophistication of cyber threats. This study provides an overview global landscape observed Nigeria. sector is witnessing surge digital transformation, marked by adoption advanced technologies online financial services. However, this digitization brings it unprecedented challenges, ranging from data breaches ransomware attacks to sophisticated fraud. Financial institutions globally are compelled fortify their frameworks protect sensitive customer information, ensure integrity transactions, maintain trust ecosystem. Nigeria, as key player African landscape, faces unique challenges developed distinct strategies safeguard its institutions. explores employed banks, considering regulatory frameworks, incident response mechanisms, collaborative efforts international entities. analysis encompasses case studies illustrating real-world threats incidents both contexts. It investigates effectiveness measures implemented shedding light nation's evolving risks. Furthermore, delves into initiatives between bodies, organizations enhance information sharing, threat intelligence, collective defense mechanisms. also role public awareness campaigns fostering cyber-resilient environment. insights provided aim contribute understanding while offering nuanced perspective practices. As ecosystems continue evolve, findings underscore importance ongoing adaptation, collaboration, innovation safeguarding trustworthiness systems, scale within context. Keywords: Cybersecurity, Banking, Global Perspective, Nigerian, Artificial Intelligence.

Language: Английский

Citations

92

PHILOSOPHY IN BUSINESS ANALYTICS: A REVIEW OF SUSTAINABLE AND ETHICAL APPROACHES DOI Creative Commons

Ejuma Martha Adaga,

Zainab Efe Egieya,

Sarah Kuzankah Ewuga

et al.

International Journal of Management & Entrepreneurship Research, Journal Year: 2024, Volume and Issue: 6(1), P. 69 - 86

Published: Jan. 13, 2024

The integration of philosophy into the realm business analytics is a nuanced and evolving discourse that transcends technicalities data analysis. This paper encapsulates comprehensive review delves ethical sustainable dimensions analytics, probing philosophical underpinnings shape responsible use in corporate decision-making. examines moral considerations inherent investigating implications collection, analysis, utilization. It contemplates landscape privacy, transparency, responsibilities businesses era pervasive data-driven Furthermore, explores sustainability acknowledging environmental impact centers, energy consumption, life cycle digital technologies. evaluates principles guiding practices field, aiming to harmonize pursuit insights with ecological responsibility. In essence, this study outlines exploration how shapes guides approaches domain analytics. sets stage for critical examination intersection between decision-making underpin practices. Keywords: Philosophy, Business Analytics, Sustainable, Ethical Approaches, Review.

Language: Английский

Citations

68

Review of strategic alignment: Accounting and cybersecurity for data confidentiality and financial security DOI Creative Commons

Temitayo Oluwaseun Abrahams,

Sarah Kuzankah Ewuga,

Simon Kaggwa

et al.

World Journal of Advanced Research and Reviews, Journal Year: 2023, Volume and Issue: 20(3), P. 1743 - 1756

Published: Dec. 30, 2023

In the contemporary landscape of rapidly evolving technological advancements and increasing prevalence cyber threats, organizations face a critical imperative to align their accounting practices with robust cybersecurity measures. This review explores symbiotic relationship between in safeguarding data confidentiality ensuring financial security. Focusing on intersection these two domains, we examine strategic alignment required fortify against escalating challenges posed by threats sensitive information. The begins delving into intricate connection processes protection data, emphasizing pivotal role accurate reporting transparent disclosure maintaining stakeholder trust. Subsequently, it scrutinizes threat landscape, identifying risks that specifically target systems data. analysis underscores need for comprehensive approach integrates protocols effectively mitigate risks. Furthermore, investigates tools technologies facilitate integration cybersecurity, enhancing organizations' ability detect, prevent, respond threats. It adoption advanced encryption methods, intrusion detection systems, artificial intelligence-driven analytics bolster examining case studies best practices, this highlights successful instances aligning strategies achieve cohesive defense Lessons learned from cases offer valuable insights practitioners decision-makers seeking implement effective measures within own organizational contexts. Ultimately, contributes discourse synergizing initiatives. As navigate an increasingly complex interconnected business environment, holistic unifies integrity resilience becomes paramount sustained success multifaceted digital age.

Language: Английский

Citations

63

MASTERING COMPLIANCE: A COMPREHENSIVE REVIEW OF REGULATORY FRAMEWORKS IN ACCOUNTING AND CYBERSECURITY DOI Creative Commons

Temitayo Oluwaseun Abrahams,

Sarah Kuzankah Ewuga,

Simon Kaggwa

et al.

Computer Science & IT Research Journal, Journal Year: 2024, Volume and Issue: 5(1), P. 120 - 140

Published: Jan. 11, 2024

In the rapidly evolving landscape of business and technology, intersection accounting cybersecurity has become a focal point for organizations striving to maintain integrity, security, regulatory adherence. This paper presents meticulous examination frameworks governing both domains. The study aims provide comprehensive understanding intricate compliance landscape, offering valuable insights practitioners, policymakers, scholars. investigation unfolds through dual lens, meticulously dissecting intricacies surrounding financial reporting in safeguarding digital assets cybersecurity. A critical analysis prominent global bodies, such as Financial Accounting Standards Board (FASB), International Reporting (IFRS), standards like ISO 27001 NIST Cybersecurity Framework, forms cornerstone this research. delves into historical evolution regulations, identifying key milestones paradigm shifts that have shaped current environment. It explores synergies dissonances between these two domains, shedding light on how efforts one area may impact other. Furthermore, investigates challenges opportunities presented by emerging technologies blockchain, artificial intelligence, cloud computing context compliance. By examining real-world case studies industry best practices, thesis provides practical seeking navigate complex terrain an era transformation. offers holistic forward-looking perspective Through its analysis, equip professionals academics with knowledge tools necessary fostering proactive adaptive approach dynamic environment. Keywords: Regulatory Frameworks, Accounting, Cybersecurity, Cloud Computing, Blockchain

Language: Английский

Citations

63

THE ROLE OF TECHNOLOGY IN ENHANCING MENTAL HEALTH ADVOCACY: A SYSTEMATIC REVIEW DOI Creative Commons
Yvonne Oshevwe Okoro,

Oluwatoyin Ayo-Farai,

Chinedu Paschal Maduka

et al.

International Journal of Applied Research in Social Sciences, Journal Year: 2024, Volume and Issue: 6(1), P. 37 - 50

Published: Jan. 2, 2024

This systematic review explores the evolving landscape of mental health advocacy through lens technology, investigating its role, impact, and future directions. Tracing historical perspectives, from grassroots movements to digital revolutions, analyzes integration social media, mobile applications, virtual reality, artificial intelligence in efforts. Identified factors influencing effectiveness include accessibility, user engagement, privacy, cultural sensitivity, with traditional approaches, collaborative partnerships. Privacy protection, inclusivity, quality assurance, stigma reduction, autonomy are ethical considerations. Future directions emphasize personalized AI interventions, gamification, VR/AR telehealth integration, community-centric platforms. Balancing innovation practice is critical for realizing technology's potential fostering a more connected, informed, supportive landscape. Keywords: Mental Health Advocacy, Technology, Digital Innovation, Ethical Considerations, Inclusivity.

Language: Английский

Citations

53

PRIVACY LAW CHALLENGES IN THE DIGITAL AGE: A GLOBAL REVIEW OF LEGISLATION AND ENFORCEMENT DOI Creative Commons

Oluwatosin Reis,

Nkechi Emmanuella Eneh,

Benedicta Ehimuan

et al.

International Journal of Applied Research in Social Sciences, Journal Year: 2024, Volume and Issue: 6(1), P. 73 - 88

Published: Jan. 25, 2024

As the world becomes increasingly interconnected through digital technologies, protection of individuals' privacy has emerged as a critical concern. This paper conducts comprehensive global review legislation and enforcement mechanisms, shedding light on challenges posed by age. With focus intricate balance between technological advancements fundamental right to privacy, study explores evolving legal landscape its implications for individuals, businesses, governments. The analysis encompasses diverse jurisdictions, highlighting variations in laws approaches across regions. From European Union's robust General Data Protection Regulation (GDPR) nuanced Asia Americas, this synthesizes regulatory frameworks. Special attention is given emerging issues such use artificial intelligence, biometrics, surveillance which pose unique existing paradigms. Moreover, investigates effectiveness mechanisms ensuring compliance with laws. It examines role governmental agencies, bodies, international collaborations addressing cross-border data flows challenges. also evaluates impact recent high-profile incidents shaping legislative responses strategies. By presenting holistic view law age, research contributes ongoing discourse safeguarding rights an era rapid innovation. findings provide valuable insights policymakers, practitioners, individuals seeking deeper understanding dynamics surrounding scale. Keywords: Law, Privacy Digital Age, Review, Protection.

Language: Английский

Citations

44

AI in precision agriculture: A review of technologies for sustainable farming practices DOI Creative Commons

Adebunmi Okechukwu Adewusi,

Onyeka Franca Asuzu,

Temidayo Olorunsogo

et al.

World Journal of Advanced Research and Reviews, Journal Year: 2024, Volume and Issue: 1, P. 2276 - 2285

Published: Jan. 27, 2024

Precision agriculture, facilitated by advancements in Artificial Intelligence (AI), has emerged as a transformative paradigm modern farming. This review comprehensively examines the integration of AI technologies precision agriculture to enhance sustainability and optimize farming practices. The paper synthesizes recent research developments applications, covering key areas such crop monitoring, resource management, decision support systems, automation. adoption AI-driven techniques, including machine learning, computer vision, sensor technologies, is reshaping traditional methods providing farmers with real-time data actionable insights. Crop monitoring applications utilize satellite imagery, drones, ground-based sensors assess plant health, detect diseases, irrigation strategies. systems empower make informed choices based on data-driven predictions, weather forecasts, historical patterns, contributing resource-efficient practices minimizing environmental impact. Resource management critical aspect sustainable farming, plays pivotal role optimizing use water, fertilizers, pesticides. Smart enabled algorithms, ensure precise efficient water distribution, reducing wastage promoting conservation. analysis soil conditions helps tailor fertilization practices, enhancing nutrient utilization runoff. also explores automating operations through robotics autonomous vehicles. These not only alleviate labor shortages but improve efficiency planting, harvesting, maintenance. Additionally, fosters connectivity enabling seamless communication between devices, sensors, equipment. As continues evolve, highlights challenges future prospects. Ethical considerations, security, digital divide rural are among that need attention. Moreover, discusses potential avenues for further research, emphasizing interdisciplinary collaboration address complex issues associated implementation agriculture. provides comprehensive overview impact offering insights into current challenges, directions. enhances productivity contributes long-term ensuring food security face growing global population.

Language: Английский

Citations

39

CYBERSECURITY AWARENESS AND EDUCATION PROGRAMS: A REVIEW OF EMPLOYEE ENGAGEMENT AND ACCOUNTABILITY DOI Creative Commons

Temitayo Oluwaseun Abrahams,

Oluwatoyin Ajoke Farayola,

Simon Kaggwa

et al.

Computer Science & IT Research Journal, Journal Year: 2024, Volume and Issue: 5(1), P. 100 - 119

Published: Jan. 11, 2024

As organizations continue to grapple with the escalating threat landscape of cyber-attacks, imperative fortify their cybersecurity defenses becomes increasingly paramount. This review delves into critical realm awareness and education programs, focusing on pivotal factors employee engagement accountability. The effectiveness these programs in cultivating a cyber-resilient workforce is scrutinized through an extensive examination existing literature, empirical studies, industry practices. begins by exploring foundational elements elucidating significance imparting knowledge instilling culture vigilance among employees. It examines diverse methodologies employed ranging from interactive workshops simulated phishing exercises online modules gamified learning platforms. A comparative analysis approaches sheds light respective strengths limitations. central theme this revolves around nexus between resilience. psychological behavioral aspects engagement, assessing how motivational tailored experiences contribute heightened awareness. impact organizational leadership support fostering sense responsibility employees also explored, emphasizing need for holistic approach that transcends mere compliance. Furthermore, investigates role accountability sustaining efficacy initiatives. mechanisms enforce adherence security policies protocols, robust monitoring systems, clear communication channels, consequence management. Case studies real-world examples are integrated illustrate instances successful frameworks influence overall posture. synthesizes key findings identifies emerging trends particular focus optimizing insights gleaned provide roadmap seeking against evolving cyber threats vigilant proactive workforce. Keywords: Cybersecurity, Education, Cyber threat, Employee Accountability.

Language: Английский

Citations

38

Assessing the environmental health and safety risks of solar energy production DOI Creative Commons

Alex Olanrewaju Adekanmbi,

Nwakamma Ninduwezuor-Ehiobu,

Uchenna Izuka

et al.

World Journal of Biology Pharmacy and Health Sciences, Journal Year: 2024, Volume and Issue: 17(2), P. 225 - 231

Published: Feb. 20, 2024

Solar energy production has gained significant traction as a promising alternative to fossil fuels, yet its widespread adoption raises questions regarding environmental health and safety (EHS) risks. This review presents an overview of the current state research in assessing these risks associated with solar production. Firstly, it examines impacts energy, including life cycle assessment photovoltaic (PV) panels thermal systems. Key considerations include resources required for manufacturing, transportation, installation, operation, end-of-life disposal or recycling panels. Furthermore, potential land use change, habitat disruption, biodiversity loss due large-scale installations is addressed. Secondly, discusses production, focusing on occupational hazards workers involved maintenance, decommissioning It exposure hazardous materials such lead, cadmium, silicon during manufacturing process, well falls, electrical hazards, other workplace accidents installation maintenance activities. Moreover, highlights emerging technologies best practices aimed at mitigating EHS These advancements PV panel technologies, improvements processes reduce impacts, enhanced protocols training industry. While offers numerous economic benefits renewable source, essential comprehensively assess manage throughout underscores importance ongoing research, innovation, regulatory oversight ensure sustainable safe deployment transition towards low-carbon future.

Language: Английский

Citations

38

EVALUATING THE EFFECTIVENESS OF IT PROJECT MANAGEMENT IN HEALTHCARE DIGITALIZATION: A REVIEW DOI Creative Commons
Odunayo Josephine Akindote,

Abimbola Oluwatoyin Adegbite,

Adedolapo Omotosho

et al.

International Medical Science Research Journal, Journal Year: 2024, Volume and Issue: 4(1), P. 37 - 50

Published: Jan. 8, 2024

This research paper delves into the critical nexus of IT project management and healthcare digitalization, exploring current practices, challenges, future trends. The begins by examining landscape emphasizing pivotal role in orchestrating technological transformations. Comprehensive insights key concepts, models, success metrics are provided through an extensive literature review. Challenges such as interoperability, resistance to change, data security scrutinized alongside strategic solutions. also outlines best stakeholder collaboration, agile methodologies, continuous evaluation. Future trends, including AI integration blockchain, discussed, offering a forward-looking perspective. In conclusion, illuminates essential dynamics healthcare, providing roadmap for effective digitalization evolving landscape. Keywords: Healthcare Digitalization, Project Management, Stakeholder Collaboration, Interoperability.

Language: Английский

Citations

36