Results 21 to 30 of about 8,324 (256)

The influence of village financial system (Siskeudes application), transparency, and internal control on fraud prevention [PDF]

Public and Municipal Finance
Fraud is rampant in Indonesia, especially in the public sector, including regional governments. Fraud cases have touched both the central and the lowest levels in the villages, which ensnare many people in the village.
Asri Usman, Sri Sundari
doaj   +1 more source

Blockchain‐Based Smart Contracts in US Specialty Crop Marketing: Grower Preferences and Adoption Potential

Agribusiness, EarlyView.
ABSTRACT Using survey and discrete choice experiment data, we examined US specialty crop growers' preferences for marketing contract attributes in the context of emerging blockchain‐based technologies and expanding traceability initiatives. Results show that farmers preferred traditional written contracts but might be willing to accept digital ...
Elizabeth Canales, Alba J. Collart, Matthew G. Interis, Esther Mmenaa Agyemang‐Duah   +3 more
wiley   +1 more source

GraphRAG for engineering diagrams: ChatP&ID enables LLM interaction with P&IDs

AIChE Journal, EarlyView.
Abstract Piping and Instrumentation Diagrams (P&IDs) are central to process engineering workflows, yet extracting information from them remains a tedious and time‐consuming task. This work introduces ChatP&ID, a framework enabling natural‐language interaction with smart P&IDs through Graph Retrieval‐Augmented Generation (GraphRAG), to our knowledge ...
Achmad Anggawirya Alimin, Artur M. Schweidtmann   +1 more
wiley   +1 more source

B/ordering and healthcare access for migrants with precarious status: The role of healthcare workers in counteracting restrictive policies

American Journal of Community Psychology, EarlyView.
Abstract In Canada, precarious migration is largely invisibilized. Nonetheless, b/ordering greatly affects people's realities by limiting access to social rights. In Quebec, migrants with precarious status (MPS) do not have access to healthcare, although Quebec has a “universal” healthcare coverage.
Émilie Pigeon‐Gagné, Jill Hanley, Élise Bourgeois‐Guérin, Pénélope Boudreault   +3 more
wiley   +1 more source

Determinants of Fraud Prevention with Professional Ethics as a Moderator

Danadyaksa
Fraud remains a critical challenge for plantation and agribusiness companies due to the complexity of operational processes, extensive resource management, and increasing digitalization. This study aims to examine the determinants of fraud prevention by
Agus Proklamasi Simatupang, Syahril Djaddang, Endang Etty Merawati   +2 more
doaj   +1 more source

Becoming resilient: Community‐driven change and the civic capacity index

American Journal of Community Psychology, EarlyView.
Abstract One of the principal features of successful community governance is that it is collaborative and thus dependent on a community's ability to work together. However, there are no valid, comprehensive means to assess a community's capacity to respond to civic challenges in collaborative ways, and that are predictive of community resilience and ...
David MacPhee, David Chrislip, Patti Schmitt   +2 more
wiley   +1 more source

Australia's Migration Strategy: An Effective Response to Migrant Worker Exploitation?

Australian Journal of Social Issues, EarlyView.
ABSTRACT A series of publicised migrant worker injuries and deaths has drawn attention to the issue of migrant worker exploitation (MWE) in Australia. In response, the Australian Government has included ‘Tackling Worker Exploitation’ as a key area of its Migration Strategy which it introduced in 2023. However, it is unclear how effective the Strategy’s
Evelyn Dowling, Alexandra Ridgway
wiley   +1 more source

Optimization of the Role of Internal Auditors in Fraud Prevention: Local Culture as a Moderating Variable

Society
This study investigates the effect of optimizing the role of internal auditors on fraud prevention by considering local culture as a moderating variable.
Usman Usman
doaj   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino, Sandro Rondinella, Marianna Succurro   +2 more
wiley   +1 more source

Big data based fraud risk management at Alibaba

Journal of Finance and Data Science, 2015
With development of mobile internet and finance, fraud risk comes in all shapes and sizes. This paper is to introduce the Fraud Risk Management at Alibaba under big data.
Jidong Chen, Ye Tao, Haoran Wang, Tao Chen   +3 more
doaj   +1 more source