A Privacy-Preserving Approach to Health Insurance Fraud Detection Using Vertical Federated Learning. [PDF]
Sensors (Basel)R RK +3 more
europepmc +2 more sources
The usage of Fraud Hexagon Model to discover fraud in the Financial Statements An Applied Study [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022 The research aims to use the Fraud Hexagon Model to improve the comprehension the main elements that cause fraud to occur. Fraud Hexagon Model is the expansion of Pentagon fraud model, fraud diamond and fraud triangle.
ألاء عبده إبراهيم حسن الکتبي
doaj +1 more source
Fighting Money Laundering With Statistics and Machine Learning
IEEE Access, 2023 Money laundering is a profound global problem. Nonetheless, there is little scientific literature on statistical and machine learning methods for anti-money laundering. In this paper, we focus on anti-money laundering in banks and provide an introduction
Rasmus Ingemann Tuffveson Jensen +1 more
doaj +1 more source
Tax Evasion Between Tax Optimization at the Border of Legality, Tax Burden and Voluntary Compliance
Journal of Legal Studies, 2023 Tax evasion operates beyond the boundaries of the jurisdictions, it develops across borders, and the extent of tax fraud as a phenomenon is differentiated according to the aspects and the rigours of legislation, as well as according to the economic ...
Petrașcu Daniela +3 more
doaj +1 more source
An Authentication Study on Grappa Spirit: The Use of Chemometrics to Detect a Food Fraud
Analytica, 2021 An authenticity study on Italian grape marc spirit was carried out by gas chromatography (GC) and chemometrics. A grape marc spirit produced in Italy takes the particular name of “grappa”, a product which has peculiar tradition and production in its ...
Silvia Arduini +4 more
doaj +1 more source
Whistleblowing, fraud prevention, and fraud awareness: Evidence from the Palembang Local Government of Indonesia [PDF]
Problems and Perspectives in Management, 2023 Fraud is an enormous obstacle to a country’s development because it can cause failure in achieving goals. The most significant source of fraud in Palembang Local Government of Indonesia arises from the procurement of goods and services, which reached 49 ...
Periansya Periansya +4 more
doaj +1 more source
Heritage, 2020 This paper reports the use of an advanced statistical algorithm for the recognition and classification of a set of 30 archaeological metallic objects from the Museum of Malaga.
Francisco J. Fortes +2 more
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The Comparison of Fraud Models in Audit Plan Adjustment [PDF]
پژوهشهای تجربی حسابداری, 2021 The design of the audit plan so that it can be used to adequately respond to fraud risk is one of the most importantDesigning an audit plan that can respond adequately to fraud risks is one of the most important verifying activities of auditors.
Masoud Taheri +2 more
doaj +1 more source
Innovation performance in service companies and KIBS vis-à-vis manufacturing: the relevance of absorptive capacity and openness [PDF]
Revista Brasileira de Gestão De Negócios, 2016 Purpose – The present paper adds to the most recent current of literature that highlights the importance of innovation in services, analyzing a setting – Portugal – which is relatively backward in terms of innovation performance.
Aurora A. C. Teixeira¹ ² ³ +1 more
doaj +1 more source
International Journal of Food Science, 2020 Sub-Saharan Africa (SSA) is among the poorest region in the world, and undernourishment continues to be a great challenge although this region is endowed with a lot of underutilized plant species (UUPS), which are rich in nutrients, especially ...
Ernest Teye +3 more
doaj +1 more source