Results 31 to 40 of about 8,285 (292)

Transposition of the Mobility Directive into Slovak Law : Preventing Tax Avoidance in Cross-Border Conversions

Institutiones Administrationis
This article examines the transposition of Directive (EU) 2019/2121 into the Slovak legal framework, with particular emphasis on mechanisms designed to prevent tax law abuse in the context of cross-border company conversions. The objective is to evaluate
Natália Priateľová
doaj   +1 more source

Revisiting Target‐Aware de novo Molecular Generation with TarPass: Between Rational Design and Texas Sharpshooter

Advanced Science, EarlyView.
TarPass provides a rigorous benchmark for target‐aware de novo molecular generation by jointly evaluating protein‐ligand interactions, molecular plausibility, and drug‐likeness on 18 well‐studied targets. Results show that current models often fail to consistently surpass random baseline in target‐specific enrichment, while post hoc multi‐tier virtual ...
Rui Qin, Zijie Chen, Yurong Li, Meijing Fang, Longji Shen, Yilong Su, Odin Zhang, Qinghan Wang, Qun Su, Jike Wang, Tingjun Hou, Yu Kang   +11 more
wiley   +1 more source

Consumer Protection Against Fraudulent Practices by Online Motorcycle Taxi Drivers in Medan City

Hakamain
The rapid growth of online motorcycle taxi services in Indonesia has significantly transformed urban transportation systems, including in Medan City. Alongside this development, various fraudulent practices by online motorcycle taxi drivers have emerged,
Vira Nur Fadillah Lubis, Fatimah Zahara
doaj   +1 more source

The Role of Actual and Purported Origin in e‐Commerce Wine Pricing: Evidence From Italian and French Names on Labels

Agribusiness, EarlyView.
ABSTRACT The origin of a product, if associated with good quality, can contribute to building a positive collective reputation, leading to a potential price premium. However, it is conceivable that a producer markets a product by evoking symbols, images, words, and values typical of places other than where it was designed or produced, creating a ...
Annalisa Caloffi, Amir Maghssudipour, Gianluca Stefani   +2 more
wiley   +1 more source

Prophets competing against each other in a commercial age: Have some prophets or neoprophetic churches gone too far?

HTS Teologiese Studies/Theological Studies, 2021
In recent years, there is growing concern with some of the bizarre practices in some neoprophetic churches. Amongst the concerns raised are the bizarre practices and the commercialisation of churches with claims that churches are being turned into ...
Hulisani Ramantswana, Ithapeleng Sebetseli   +1 more
doaj   +1 more source

Shapley Additive Explanation for Local Class Differentiation: Local Explainability for Class Differentiation in Classification Models

Advanced Intelligent Systems, EarlyView.
An instance‐level, model‐agnostic explanation of class differentiation is introduced through SHAP‐LCD, linking probability shifts to feature‐wise Shapley contributions. The method operates on tabular and image data and is released in a fully reproducible implementation, offering a transparent way to examine, at each instance, why predictive models ...
Roxana M. Romero Luna, Hugo A. Ordoñez Erazo, Carlos A. Cobos Lozada   +2 more
wiley   +1 more source

VALIANT: A Vision‐Authenticity Language Framework Through Integrated Experts and Aligned Numerical‐Textual Descriptors for Citri Reticulatae Pericarpium

Advanced Intelligent Systems, EarlyView.
Visual features, numerical descriptors, and controlled textual attributes extracted from smartphone images of Chenpi are integrated by VALIANT, a tailored multimodal framework for simultaneous storage‐age classification and authenticity verification. The workflow distinguishes genuine products from suspicious standard operating procedure mimics while ...
Simon C. K. Chan, Bingxin Huang, Hannah H. Kim, Wentao Yu, Yinqian Luo, Terence T. W. Wong   +5 more
wiley   +1 more source

OECD Guidelines for Protecting Consumers from Fraudulent and Deceptive Commercial Practices across Borders [electronic resource] /

, 2003
Cross-border trade and the Internet bring substantial benefits to businesses and consumers alike, but also pose new challenges to the collective ability of governments to protect consumers from fraudulent and deceptive commercial practices.
Organisation for Economic Co-operation and Development.
core   +1 more source

Factors influencing intention to purchase fraudulent honey among Malaysian consumers [PDF]

, 2021
This study explores the topic of food fraud using honey as the context. Honey has been identified statistically as one of the most adulterated ingredients.
Ahmad, Nur Nisaa
core  

Management and reduction of fraud by analysis of the insurer’s internal and external vulnerabilities and contributions [PDF]

Revista de Studii Financiare, 2021
Fraud is a dynamic phenomenon: when the industry discovers a „scam” – a specific pattern of fraud – and sets up barriers to prevent it from recurring, another scam takes place – a new pattern is developed by fraudsters.
Mihai Ovidiu Vădean
doaj