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This study addresses the ever-increasing cyber risks confronting the global banking sector, particularly in India, amid rapid technological advancements. The purpose of this study is to de velop an innovative cyber fraud (CF) response system that effectively controls cyber threats, prioritizes fraud, detects early warning signs (EWS) and suggests mitigation measures.

The methodology involves a detailed literature review on fraud identification, assessment methods, prevention techniques and a theoretical model for fraud prevention. Machine learning-based data analysis, using self-organizing maps, is used to assess the severity of CF dynamically and in real-time.

Findings reveal the multifaceted nature of CF, emphasizing the need for tailored control measures and a shift from reactive to proactive mitigation. The study introduces a paradigm shift by viewing each CF as a unique “fraud event,” incorporating EWS as a proactive intervention. This innovative approach distinguishes the study, allowing for the efficient prioritization of CFs.

The practical implications of such a study lie in its potential to enhance the banking sector’s resilience to cyber threats, safeguarding stability, reputation and overall risk management.

The originality stems from proposing a comprehensive framework that combines machine learning, EWS and a proactive mitigation model, addressing critical gaps in existing cyber security systems.

This paper aims at analyzing the potential of new materials in magnesium-ion batteries (MIBs) with a particular focus on options for electrodes and electrolyte solutions while also carefully considering the barriers to their entry in this application for MIBs, with a particular focus on the material options for electrodes and electrolyte solutions.

Potential materials for MIBs were examined for sustainability, safety and efficiency to develop the sustainable and well-working MIBs.

For anode materials, the use of Mg-bismuth alloys has shown promise, whereas Chevrel phases or layered molybdenum disulfide have potential as cathode materials. Potential electrolytes range from traditional materials to the development of tailored solid-state and liquid-based options.

This study considers the growing need for Mg-based ion batteries, as well as the need for suitable electrode and electrolyte materials and analyzes suitable options.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-03-2023-0081/

This chapter examines the relationship between media consumption during COVID-19 and its effect on trust in experts. Successful crisis management requires risk assessment and rapid decisions, and decision-making in the crisis is often based on multidimensional and conflicting information, which highlights the importance of trust. Here, the aim is to examine how daily media consumption is associated with trust in experts and satisfaction with government response during the pandemic. Media consumption was defined by how many different media platforms respondents used daily, grouped into three broad categories: (1) broadcast media, including television and radio; (2) journalistic media, including newspapers and periodicals; and (3) social media, including social network sites and discussion forums. The results of the analyses show that trust in experts strengthened as the crisis progressed, but satisfaction with the government declined. Omnivorous media consumption – those who consumed several different forms of media – increased trust in experts as well as satisfaction with the government. Particularly, one-sided and social media-based media consumption was related to declined trust. That is, those who used only one form of media and those who relied heavily on social media alone expressed lower levels of trust in experts. The mediation analysis showed that the association between media consumption and government satisfaction was partly indirect through trust in experts. Overall, the study reinforces the importance of media as a moderator of messages during crisis management.

This study aims to examine whether information asymmetry (IA) mediates the relationship between women directors and the cost of equity (COE). Specifically, this study posits that women directors tend to lower the COE through the channel of IA.

This study uses the US-listed firms’ data from 2002 to 2014, comprising 11,189 firm-year observations. This study measures the COE by aggregating the four unique market-based COE models and apply pooled ordinary least square to estimate our results.

This study documents that women directors are linked to IA, and that IA is linked to the COE. Furthermore, in the mediation test, IA fully mediates the relationship between women directors and the COE. This study's results also validate the critical mass hypothesis, as the IA shows full mediation between the critical mass of women directors and COE. This study also discusses the limitations and major implications of the results along with possible future directions.

This study also supports the positive role of females in improvising the economic performance of the firms and supporting the sustainable development goals-5 (gender equality).

The originality of this study lies in its theoretical as well as empirical contributions. First, this study follows the line of inquiry of the mediation analysis, thereby contributing by examining whether the relationship between women directors and financial value, i.e. COE, is indirect. Second, in addition to ex post measures of the COE, this study used four ex ante unique market-based models to measure the COE. Most of the prior studies just rely on book-based measures or use a single market-based mode. Third, the findings contribute insights into how women directors add value and benefits firms.

This chapter documents how the early request for citizens to participate in health-protective behaviors to quell the spread of the disease became politicized. Health-protective behaviors, such as social distancing and mask wearing, were found to reduce the spread of COVID-19. Yet, despite the evidence that compliance helped control the pandemic’s spread, mask wearing became a politicized symbol during the early stages of the pandemic. Particularly in the United States, bipartisan stances for and against mask wearing developed quickly as conspiracy theories, supported by President Trump, downplayed the seriousness of the pandemic. As vaccines appeared by late 2020, this polarization continued, again with President Trump aiming blame that the release of the vaccine was timed with 2020 election and raising questions with its safety. In comparison, Prime Minister Marin took a pro-science, global approach to Finland’s mandate and vaccine response. Using regression analysis, I examine the growing political divide that occurred between April 2020 and November 2020, highlighting the growth of politicization for both mask wearing and vaccine intention in both the United States and Finland. While analyses from April 2020 show support for the party in power (Republicans for the United States and left-leaning parties for Finland) was not a significant predictor of mask wearing in either country, by November 2020, political party significantly predicted both mask wearing and vaccine intention in both countries. Additionally, other important predictive factors, particularly state/citizen collaborative dimensions, are reviewed and discussed.

The expansion of online shopping aligned with challenging economic conditions has contributed to increasing fraudulent retail product returns. Retailers employ numerous interventions typically determined by embedded perspectives within the company (supply side) rather than consumer-based assessments of their effectiveness (demand side). This study aims to understand how customers evaluate counter-fraud measures on opportunistic returns fraud in the UK. Based on the fraud triangle and the theory of planned behaviour, we develop an empirically informed framework to assist retail practice.

We collected 485 valid survey responses about consumer attitudes regarding which interventions are effective against different types of returns fraud. First, a principal component section evaluates the policies' effectiveness to identify any policy grouping that could help prioritise specific sets of policies. Second, cluster analysis follows a two-stage approach, where cluster size is determined, and then survey respondents are partitioned into subgroups based on how similar their beliefs are regarding the effectiveness of anti-fraud policies.

We identify policies relating to perceived effectiveness of interventions and create customer profiles to assist retailers in conceptualising potential opportunistic fraudsters. Our product returns fraud framework adopts a consumer perspective to capture the perceived behavioural control of potential fraudsters. Results suggest effectiveness of different types of interventions vary between different types of consumers, which leads to the development of propositions to combat the fraud.

This study is unique in assessing the perceived effectiveness of a range of interventions based on data collection and advanced analytics to combat fraudulent product returns in omnichannel retail.

In recent years, US firms have increasingly integrated ESG performance goals into their executive remuneration packages. This study examines the relationship between board gender diversity and the tendency of firms to incorporate ESG metrics in performance-based compensation using data from US firms. The key questions this study addresses are: Are firms with more females on the board more likely to link executive compensation metrics? What components and types of ESG metrics are more likely to be adopted by firms with more females on the board?.

This study employs OLS regression, logistic regression, as well as instrumental variable, propensity score matching, and entropy balance methods to establish causality.

This study finds that firms with gender-diverse boards are more likely to shape their executive remuneration plans to be more ESG-oriented. The most significant positive relationship is observed with environmental and social sub-categories. The results also demonstrate that female directors are more likely to encourage firms to evaluate managers based on absolute and short-term ESG goals.

This study is one of the early studies that examine the adoption of ESG performance goals into executive compensation plans. It contributes to the existing literature by exploring the relationship between board gender diversity and the probability of firms incorporating ESG performance goals into executive compensation packages using a sample of US firms.