Results 101 to 110 of about 97,504 (284)

Fraud inquiries [PDF]

open access: yesNature, 1993
Peter N, Campbell, Janice, Taverne
openaire   +2 more sources

Guidelines for Sample Preparation and Stable Isotope Analysis of Food for Traceability Studies

open access: yesFood Safety and Health, EarlyView.
This workflow illustrates sample preparation and analysis steps in stable isotope ratio mass spectrometer (IRMS) for food traceability. It emphasizes standardized preparation, encapsulation, calibration, and quality control to ensure accurate, comparable isotope data critical for verifying food origin and authenticity across complex supply chains ...
Bayan Nuralykyzy   +8 more
wiley   +1 more source

Facial expression recognition for emotion perception: A comprehensive science mapping

open access: yesIbrain, EarlyView.
Facial expression recognition (FER) has emerged as a pivotal interdisciplinary research domain, bridging computer science, psychology, neuroscience, and medicine. By mapping the FER scientific knowledge graph, the study aimed to explore the technological evolution and forecast future application trends in this field.
Hou‐Ming Kan   +10 more
wiley   +1 more source

FRAUDES CORPORATIVAS E A FORMAÇÃO DE CONTADORES: UMA ANÁLISE DOS CURRÍCULOS DOS CURSOS DE CIÊNCIAS CONTÁBEIS

open access: yesRevista Ambiente Contábil, 2017
Os escândalos envolvendo fraudes corporativas por meio de manipulações contábeis cresceram visivelmente nas últimas décadas. Essas práticas, que representam prejuízos na ordem dos trilhões de dólares, requerem, por vezes, o conhecimento e a participação ...
Natália Mendes Lima   +3 more
doaj  

Alcance del control interno en la cartera del sector asegurador [PDF]

open access: yes, 2013
El ensayo tiene como finalidad mostrar las diferentes situaciones de riesgo que deben contemplar los modelos de control interno en la cartera del sector asegurador colombiano y que, para mitigar las irregularidades, deben permanecer en constante revisión.
Polanía Collazos, Andrés Mauricio
core  

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis   +2 more
wiley   +1 more source

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang   +4 more
wiley   +1 more source

Legal governance countermeasures for social problems based on the clustering algorithm under the application of big data technology

open access: yesIET Networks, EarlyView., 2022
This work aims to improve the comprehensive role of big data technology in promoting social development and reduce the continuous emergence of social problems under the background of big data application. Abstract The purpose is to improve the security of the application of big data technology and ensure the stable development of society in the context
Xuejie Zhao
wiley   +1 more source

Do Big Data Applications and Financial Innovation Lead to Enhanced Banking Performance? Evidence From the United Kingdom

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT Big data and financial innovations are vital to enhancing the performance of banking institutions. However, limited evidence exists on the effects of big data applications and financial innovation on bank performance. This study addresses this gap by constructing a theoretical framework linking big data applications and financial innovations ...
Mandella Osei‐Assibey Bonsu   +1 more
wiley   +1 more source

CRIMES E FRAUDES ELETRÔNICOS: PERSPECTIVAS DE AÇÕES EMPRESARIAIS ADOTADAS POR INSTITUIÇÕES FINANCEIRAS

open access: yesCadernos de Estudos Sociais, 2015
O presente artigo discorre sobre crimes eletrônicos que envolvem as instituições financeiras bancárias, abordando alguns métodos que os criminosos se utilizam para fraudar essas instituições. O objetivo do trabalho é analisar estatisticamente os crimes e
Ana Cristina Azevedo Pontes de Carvalho, Raquel Cymrot, Eduardo Pozze, Roque Theophilo Junior
doaj   +2 more sources

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