This case promotes discussions about blockchain technology. It shows a transaction execution scenario and its tax implications. The case provides (1) an overview of the steps required to install a Digital Wallet; (2) an explanation of the need to add cryptocurrencies to the wallet in order to transact on the blockchain; (3) an overview of executing a transaction, in which an accounting consulting service is provided in the exchange of a cryptocurrency; (4) methods to review the existing transaction, from the service provider side, the service receiver side, and from the blockchain side, with a highlight of the role of both internal and external auditors; (5) clarifies the importance of dealing with cryptocurrencies, given that the IRS identifies cryptocurrencies as properties; and (6) a reflection on the link between a company ERP system and the transaction information on the blockchain.

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As world population continues to expand, implementation of resource-efficient measures in all areas of human activity is imperative. The purpose of this research is to examine the history of Sustainable Building, main factors and categories and to provide a guideline for countries, parties and/or foundation interested in developing a Green Building rating systems. Various Green Building rating systems, their components, scoring system and main categories were discussed. It was found that, factors related to the economic dimension pillar was considered most followed by factors related to social dimension and the environmental dimension had the least intension from developers. The main goal of the study is not to rectify this action in rating system but to encourage rating system developers to choose the convenient to their specific cases and local conditions and to proceed with establishing a sustainable rating system. The research also invites the developers to balance the three sustainability pillars (Environmental, Economic and social) in their proposed systems.

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