Purpose The “metaverse” is the new buzzword. With the phenomenal growth of the metaverse comes accounting, taxation and jurisdictional challenges, which business and governments have yet to fully address. This paper aims to highlight and rationalise the lack of regulatory framework and multiplicity of jurisdictions on metaverse transactions. This paper addresses some of the complications with respect to accounting and taxation in virtual environments. Design/methodology/approach This study relies on secondary data and emerging literature to understand the multiplicity of jurisdiction and complexity of the accounting transactions. The concept of the metaverse is rapidly evolving, and this study uses extant literature to provide the foundation for understanding the key challenges relating to accounting and taxation. Findings Concepts of revenue recognition and deferment are challenged by the transactions in the metaverse. There are novel applications, underpinned by emerging technologies and blockchain supporting new crypto assets, such as non-fungible tokens and other decentralised finance (DeFi) tools; however, the caveats of anonymity and jurisdictional issues persist. The paper suggests that the industry must adapt to the unique reporting requirements of these assets and develop new standards for evaluating their value for financial reporting purposes. The paper emphasises the need for a case-based approach in the absence of standardised regulations for the accounting industry in the metaverse. Originality/value This paper adds original contributions to extant literature of the metaverse and advances ongoing debates into the accounting and taxation issues pertinent to the metaverse and DeFi.

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In recent years we have seen a number of changes in banking sector of India. Main objective of banks is to create more value for customers; that is why most of the banks have begun to take an innovative approach for this purpose. In the world of banking and finance, nothing stands still. Now a day's banking activities is not limited to deposit and lending money to customers Apart from traditional business, banks provide a wide range of services to satisfy the needs of all types of customers whether it is financial or non-financial needs from the smallest account holder to the largest company and in some cases of non-customers. As a result of recent developments, the entire banking industry has restructured and new technologies are also introduced to make it competitive. Revolution of Information Technology has made it possible to provide ease and flexibility in operations to customers thus making life simpler and easier so bank can provide a variety of products and services to the customers. The E-Banking process has changed the way of working of banks across the world. In the chapter, the author reviews the literature on “The issues and challenges of e-banking service operation” what is the perception of people towards E-Banking in different developing countries?” As E-Banking is an emerging concept in the field of commerce and banking. This paper furnishes the study of E-banking in developing countries through an analysis of content & existing literature that focused on developing countries. The main purpose of the study is to present the current level of research on E-banking in developing countries. Electronic banking (e-banking) is the new technology in banking environment that allows the bank customers to do banking activities at any time and from any place.

The smallness of the sound is based on intensity. When it affects the brain and the heart, first blood activity is affected and then it is transformed into mental sensation. To measure the intensity of noise, we use the decibel method. It is also known as Phan; It is worth noting here that if the sound level of a flute produced by a flute is 40 fane, the level of the sound of the two flutes would be only about 43 pans instead of 80 pans and the sound level of 10 flutes would be around 50 pans. There is a difference in the intensity of the sound and not the highness of it. नाद का छोटा-बड़ापन तीव्रता पर आधारित होता है। इसका प्रभाव मस्तिष्क और हृदय पर जब पड़ता है तो पहले रक्त क्रिया प्रभावित होती है और उसके बाद मानसिक अनुभूति के रूप में उसका रूपांतर होता है। नाद की तीव्रता नापने के लिए डेसीबल पद्धति को अपनाते हैं। इसे फाॅन ;च्ींदद्ध नाम से भी जाना जाता है, जिसके आधार पर साधारण बातचीत की ध्वनि का क्षेत्र 60 से 70 फाँन के मध्य में रहता है। यहाँ यह बात ध्यान देने योग्य है कि यदि एक बाँसुरी से उत्पन्न नाद का ध्वनि स्तर 40 फाॅन है तो दो बाँसुरियों के सम्मिलित नाद का स्तर 80 फाॅन न होकर केवल 43 फाॅन के लगभग होगा और 10 बाँसुरियों का नाद स्तर 50 फाॅन के लगभग होगा। नाद की तीव्रता में अंतर आता है न कि उसके ऊँचे-नीचेपन में।

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