Results 181 to 190 of about 9,355 (308)

Creating a Masterpiece. The Road to (and Beyond) Woodward and Hoffmann's 1969 Angewandte Chemie Treatise

open access: yesThe Chemical Record, EarlyView.
This publication describes how R. B. Woodward and Roald Hoffmann crafted their masterpiece publications. Illustrations include Woodward's first draft of the famous “Violations There are none. Nor can violations be expected of so fundamental a principle of maximum bonding.” Original but discarded text shows the stepwise paths toward the W‐H masterpieces.
Jeffrey I. Seeman
wiley   +1 more source

A conceptual model for proactive detection of potential fraud enterprise systems: exploiting SAP audit trails to detect asset misappropriation

open access: yes, 2012
Fraud costs the Australian economy approximately $3 billion annually, and its frequency and financial impact continues to grow. Many organisations are poorly prepared to prevent and detect fraud.
Singh, Kishore Harichunder
core  

DQN‐Guided Subset‐Induced OCSVM Kernel Approximation for Imbalanced Anomaly Detection

open access: yesIEEJ Transactions on Electrical and Electronic Engineering, EarlyView.
Anomaly detection under limited normal data remains a fundamental challenge due to severe class imbalance and scarcity of anomalies. We propose a novel framework that reformulates support vector selection in One‐Class SVM as a sequential decision‐making problem.
Wenqian Yu, Jiaying Wu, Jinglu Hu
wiley   +1 more source

Utilising text mining in financial fraud detection

open access: yes
Financial fraud poses a significant threat to global economies with technological advancements, environmental shifts, and changes in the fraud landscape.
Perttilä, Emma
core  

Technology‐Enabled Cross‐Border Entrepreneurship: The Role of Digital Platforms in SME Expansion Through the Lens of Institutional Theory

open access: yesThunderbird International Business Review, EarlyView.
ABSTRACT Small and medium‐sized enterprises (SMEs) face significant institutional barriers when expanding across borders, including regulatory constraints, financial accessibility issues, and market entry challenges. Institutional theory provides a useful framework for understanding how external regulative, normative, and cognitive institutional forces
Sharmin Nahar, Muntasir Alam
wiley   +1 more source

Data privacy model using blockchain reinforcement federated learning approach for scalable internet of medical things

open access: yesCAAI Transactions on Intelligence Technology, EarlyView.
Abstract Internet of Medical Things (IoMT) has typical advancements in the healthcare sector with rapid potential proof for decentralised communication systems that have been applied for collecting and monitoring COVID‐19 patient data. Machine Learning algorithms typically use the risk score of each patient based on risk factors, which could help ...
Chandramohan Dhasaratha   +9 more
wiley   +1 more source

A Novel Full‐Chain Loop Tracking Auditing Framework for Obtaining Audit Evidence With Reasonable Assurance

open access: yesCAAI Transactions on Intelligence Technology, EarlyView.
ABSTRACT As an attestation engagement, auditing is required to provide reasonable assurance for its conclusions. Traditional auditing has limited capacity to handle unstructured data and is usually based on audit sampling techniques, which can lead to the neglect of important audit evidence during the auditing process and result in a higher audit risk,
Xiaojia Wang, Ziqing Luo, Chaoxu Mu
wiley   +1 more source

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