Results 111 to 120 of about 2,932,192 (259)

Blockchain-enabled dynamic traceability and fraud prevention framework for enhancing transparency in global food supply chains

Frontiers in Sustainable Food Systems
The food supply chains across the globe are becoming more complex, and therefore, traceability, transparency, and prevention of fraud are becoming critical issues for perishable goods.
Abdulrahman Alzahrani, Patty Kostkova, Hamoud Alshammari   +2 more
doaj   +1 more source

Author Correction: Applying federated learning to combat food fraud in food supply chains. [PDF]

NPJ Sci Food, 2023
Gavai A, Bouzembrak Y, Mu W, Martin F, Kaliyaperumal R, van Soest J, Choudhury A, Heringa J, Dekker A, Marvin HJP.   +9 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

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

Food fraud and mitigating strategies of UK food supply chain during COVID-19. [PDF]

Food Control, 2023
Soon-Sinclair JM, Nyarugwe S, Jack L.
europepmc   +1 more source

Optimal Auditing for Insurance Fraud [PDF]

This article aims at making a bridge between the theory of optimal auditing and current procedures applied to audit files in different markets where scoring is the instrument used to implement an audit strategy.
Florence Giuliano, Georges Dionne, Pierre Picard   +2 more
core  

Aligning Transnational due Diligence: The EU Deforestation Regulation and Brazil's Fragmented Beef Governance

Global Policy, EarlyView.
ABSTRACT Transnational due diligence regulations, such as the European Union Regulation on Deforestation‐Free Products (EUDR), are reshaping sustainability governance by transforming voluntary norms into binding global rules. Yet, their effectiveness depends on how well they align with domestic governance systems and on the power asymmetries that ...
John James Loomis, Khalid Nadvi, José Antônio Puppim de Oliveira   +2 more
wiley   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Does Canada Have a Problem with Occupational Fraud? [PDF]

Small and medium-sized enterprises (SMEs) are an important collective force in the Canadian economy, however the visibility and economic power of small businesses suffer due to their size and frequent turnover.
Rock Lefebvre, Elena Simonova, Kevin Girdharry   +2 more
core  

The law of AI knowledge distillation

American Business Law Journal, EarlyView.
Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley   +1 more source