Results 151 to 160 of about 8,285 (292)

Applying Benford’s law to detect fraudulent practices in the banking industry

, 2016
In this paper, we take a glimpse at the dark side of bank accounting statements by using a mathematical law which was established by Benford in 1938 to detect data manipulation. We shed the spotlight on the healthy, failed, and bailed out banks in the global financial crisis and test whether a set of balance sheet and income statement variables which ...
Grammatikos, Theoharry, Papanikolaou, Nikolaos   +1 more
openaire  

Analogies and differences between the logic behind statistical hypothesis testing and proofs by contradiction: What can we learn from them?

Teaching Statistics, EarlyView.
Abstract Statistical hypothesis testing (SHT) is widely employed across numerous scientific disciplines, and a clear understanding of its underlying logic is essential for the broader scientific community. Here, drawing upon both epistemological and statistical perspectives, we aim to clarify—primarily for educational purposes—the logical relationship ...
Maria Cristina Amoretti, Daniele De Martini   +1 more
wiley   +1 more source

Teaching Mishaps With Mistakes: A Peer‐Led Seminar Using Student Case Studies to Enhance Retention

Teaching Statistics, EarlyView.
ABSTRACT Traditional teaching often emphasizes correct methods, limiting opportunities to explore analytical errors and biases. We introduce a seminar framework that integrates peer‐to‐peer teaching with intentional exposure to statistical and machine learning mishaps through flawed, student‐designed case studies.
Elizabeth Y. Yuu, Bernhard Y. Renard
wiley   +1 more source

MIPS Under Scrutiny: Exploring the Association Between Providers With Fraudulent Practices and Quality Metrics Within MACRA's Framework. [PDF]

J Eval Clin Pract
Manouchehri Amoli M, Cunningham PJ, Cassel B, Carroll NW, Dahman B.   +4 more
europepmc   +1 more source

Saving Bambi from the mower? Using a drone with thermal camera to evaluate a low‐tech scaring technique to reduce roe deer fawn mortality during grass harvest

Wildlife Biology, EarlyView.
Roe deer is a species that hides their neonates as an anti‐predator strategy. This may prove efficient against mammalian predators, such as the red fox; however, it might be an ecological trap as large numbers of fawns are killed by tractors with harvesters each year during grass harvest.
Thomas Vogler, Neri H Thorsen, Simen Pedersen   +2 more
wiley   +1 more source

Combating Corruption via Guidelines Pertaining to Whistle-blowers Protection

مجلة الدراسات والبحوث القانونية
Whistleblowers, who are usually employees, disclose illegal, unethical, unsafe, or fraudulent practices occurring within their organizations. The methods of protection for these individuals differ from one jurisdiction to another, with some governments ...
Sayeh Boussahia
doaj  

Image and video analysis using graph neural network for Internet of Medical Things and computer vision applications

CAAI Transactions on Intelligence Technology, EarlyView.
Abstract Graph neural networks (GNNs) have revolutionised the processing of information by facilitating the transmission of messages between graph nodes. Graph neural networks operate on graph‐structured data, which makes them suitable for a wide variety of computer vision problems, such as link prediction, node classification, and graph classification.
Amit Sharma, Ashutosh Sharma, Alexey Tselykh, Alexander Bozhenyuk, Byung‐Gyu Kim   +4 more
wiley   +1 more source

Enabling pandemic‐resilient healthcare: Narrowband Internet of Things and edge intelligence for real‐time monitoring

CAAI Transactions on Intelligence Technology, EarlyView.
Abstract The Internet of Things (IoT) in deploying robotic sprayers for pandemic‐associated disinfection and monitoring has garnered significant attention in recent research. The authors introduce a novel architectural framework designed to interconnect smart monitoring robotic devices within healthcare facilities using narrowband Internet of Things ...
Md Motaharul Islam, Mohammad Kamrul Hasan, Shayla Islam, Mohammed Balfaqih, Ahmed Ibrahim Alzahrani, Nasser Alalwan, Nurhizam Safie, Zaheed Ahmed Bhuiyan, Rahul Thakkar, Taher M. Ghazal   +9 more
wiley   +1 more source

Recruitment and Retention of Rural-Dwelling Young Adults into a Digital Healthy Eating Intervention: Lessons Learned from a Randomized Controlled Trial of the <i>Veg4Me</i> Study. [PDF]

Nutrients
Livingstone KM, Partridge SR, Rawstorn JC, Dullaghan KM, Zhang Y, Godrich SL, McNaughton SA, Hendrie GA, Blekkenhorst LC, Maddison R, Mathers JC, Alston L.   +11 more
europepmc   +1 more source

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

CAAI 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