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Article
Publication date: 20 June 2016

Yijun Teh, Asral Bahari Jambek and Uda Hashim

This paper aims to discuss a nanoscale biosensor and its signal analysis algorithms.

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Abstract

Purpose

This paper aims to discuss a nanoscale biosensor and its signal analysis algorithms.

Design/methodology/approach

In this work, five nanoscale biosensors are reviewed, namely, silicon nanowire field-effect-transistor biosensors, polysilicon nanogap capacitive biosensors, nanotube amperometric biosensors, gold nanoparticle-based electrochemical biosensors and quantum dot-based electrochemical biosensors.

Findings

Each biosensor produces a different output signal depending on its electrical characteristics. Five signal analysers are studied, with most of the existing signal analyser analyses based on the amplitude of the signal. Based on the analysis, auto-threshold peak detection is proposed for further work.

Originality/value

Suitability of the signal processing algorithm to be applied to nano-biosensors was reported.

Details

Sensor Review, vol. 36 no. 3
Type: Research Article
ISSN: 0260-2288

Keywords

Article
Publication date: 28 January 2025

Pritpal Singh Bhullar, Mahesh Joshi, Sharad Sharma, Duc Hong Thi Phan and Anh Lan Nguyen

The purpose of the current study is to contribute to the existing body of knowledge by understanding the rationale, benefits and consequences of taxing cryptocurrency…

Abstract

Purpose

The purpose of the current study is to contribute to the existing body of knowledge by understanding the rationale, benefits and consequences of taxing cryptocurrency transactions. This study investigates where taxation and cryptocurrencies meet from an investment standpoint.

Design/methodology/approach

A comprehensive bibliometric study was conducted to offer a thorough examination of the published literature in the last decade pertaining to the intersection of cryptocurrencies and taxation across nations. This study provides an analysis of citation patterns, prominent authors, publication trends and thematic clusters by applying VOSviewer and R-studio.

Findings

The results indicate a tendency in the existing literature to address the taxes concerns associated with cryptocurrency transactions. The findings demonstrate that cryptocurrency taxation discrepancies across countries create tax evasion, transaction risks and market uncertainties.

Practical implications

The report provides a theoretical framework for policymakers and financial experts to create a global cryptocurrency tax regime. The study emphasizes the need to incorporate technology start-ups to mitigate public safety and security risks, strengthen financial systems and provide regulators with necessary supervision.

Originality/value

The study provides an extensive on taxation issues such as tax evasion and money laundering in the context of cryptocurrency. There has been no prior effort to explore this research domain so deeply and provide comprehensive details on cryptocurrency.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

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