Results 161 to 170 of about 6,037 (259)

Explainable artificial intelligence models using SHAP enhanced CatBoost, Bi-GRU with attention, and Tab Transformer. [PDF]

Sci Rep
Ebinezer MJD, Krishna BC.
europepmc   +1 more source

Voter Access under Mandatory Voter ID: The Promise and Limits of the Voter Authority Certificate

The Political Quarterly, EarlyView.
Abstract The Elections Act 2022 introduced mandatory photographic voter identification in UK general elections and English devolved elections, marking a decisive shift toward a universal requirement for in‐person voting. To mitigate access barriers in the absence of a national identity system, it also provided for the introduction of a new Voter ...
Petra Schleiter
wiley   +1 more source

Applying supervised machine learning algorithms and ensemble models to enhance credit card fraud detection. [PDF]

Front Artif Intell
Al-Bulushi A, Shaikh AK, Adhikari N.
europepmc   +1 more source

Obligation, Exemption and Remission: The Multi‐Layered Functioning of the Poll Tax (Cizye) in Ottoman Governance during the Long Eighteenth Century

History, EarlyView.
Abstract This article examines the poll tax (Ottoman Turkish cizye; Arabic jizya) levied on non‐Muslim subjects of the Ottoman Empire, not as a fixed, one‐dimensional tax item within the Ottoman fiscal system but as a multi‐layered administrative instrument organized around obligation, exemption and remission.
ÖZLEM BAŞARIR
wiley   +1 more source

Trends and factors associated with cyber fraud among older adults: a decade of administrative data in Brazil. [PDF]

Front Public Health
Lopes TF, de Almeida PC, Ribeiro AA, Okuno MFP.   +3 more
europepmc   +1 more source

Producing Fraud at the Welfare‐Migration Nexus: Migrant Families and Children's Social Care

The British Journal of Sociology, EarlyView.
ABSTRACT This article interrogates the production of ‘fraud’ at the interface between welfare and migration regimes. Taking the welfare micropublic of children's social care in the UK as a case study, we focus on encounters between migrant families subject to the ‘no recourse to public funds’ immigration condition and London local authorities.
Eve Dickson, Rachel Rosen
wiley   +1 more source

A systematic review and future directions for AI-driven detection of fraud patterns in SACCO transactions. [PDF]

Front Artif Intell
Ampumuza D, Katushabe C, Tamale M.
europepmc   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

Multi-Platform Metabolomics for Fraud Detection in Spices and Botanical Food Supplements: From Fingerprint Acquisition to Decision-Grade Evidence. [PDF]

Molecules
Gođevac D, Ivanović S, Cvetković M, Jeremić JS, Simić K, Mandrone M, Sofrenić I.   +6 more
europepmc   +1 more source

The Impact of Financial Reporting Mandates on Labor Unions

Journal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source