Results 211 to 220 of about 231,987 (297)

Smart food‐sharing platforms for social sustainability: a heuristic algorithm approach

open access: yesInternational Transactions in Operational Research, Volume 33, Issue 5, Page 2893-2920, September 2026.
Abstract This study examines how smart food‐sharing platforms (SFSP) can help reduce food waste and suggests a method for using smart contracts to share extra food among different partners effectively. For smart contracts to work automatically and prevent food wastage, artificial intelligence systems can recognize how smart clauses should be executed ...
Behzad Maleki Vishkaei   +1 more
wiley   +1 more source

On Using the Shapley Value for Anomaly Localization: A Statistical Investigation

open access: yesApplied AI Letters, Volume 7, Issue 2, June 2026.
ABSTRACT Recent publications have suggested using the Shapley value for anomaly localization for sensor data systems. We use a reasonable statistical model for the classifiers required to compute the Shapley value to provide repeatable and rigorous analysis in the anomaly localization application.
Rick S. Blum   +2 more
wiley   +1 more source

Severity‐Based Prioritisation of Administrative Tax Non‐Compliance: A Multiclass Prediction Approach Using Financial and Governance Data

open access: yesIntelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.
ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley   +1 more source

The „Carousel” Tax Fraud [PDF]

open access: yesFinanţe: Provocările viitorului, 2018
Sebastian George PERPELEA   +1 more
doaj  

Towards Stronger Gambling Regulation in Ghana: A Critical Frame Analysis of Ghana Gaming Act

open access: yesPublic Health Challenges, Volume 5, Issue 2, June 2026.
Key findings Ghana's Gaming Act frames gambling as an individual problem with less focus on the prevention and minimisation of gambling‐related harms. The Act formalised and liberalised the gambling market using predominantly responsible gambling framing.
Emmanuel Badu
wiley   +1 more source

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