Results 241 to 250 of about 2,069,903 (341)

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 Quality of Clarity: Lessons from the Sixty‐Year Struggle to Maintain the Purity of Lake Taupō

open access: yesKōtuitui: New Zealand Journal of Social Sciences Online, Volume 21, Issue 2, June 2026.
Sixty years of effort to protect the exceptionally clear water of Lake Taupō, the largest lake in Aotearoa New Zealand, show how environmental memory can help manage a cultural and natural resource. I describe how water clarity and quality in this lake have been protected, through managing soil erosion and phosphorus flows during the 1960s–1980s, and ...
Jonathan West
wiley   +1 more source

Finding a Suitable Fostering Agency: Swedish Foster Carers' Reflections on Navigating a Mixed Welfare Market

open access: yesChild &Family Social Work, Volume 31, Issue 2, Page 748-758, May 2026.
ABSTRACT Due to marketization, foster carers in many Western countries can choose between a number of local child welfare authorities (LAs) and independent fostering agencies (IFAs) to be contracted by. Through semi‐structured interviews with foster carers (n = 24), this study examined how foster carers navigate the Swedish foster care market and what ...
Evelina Fridell Lif
wiley   +1 more source

The benefits of US foreign aid in rural US communities: The case of northwestern North Carolina

open access: yesDevelopment Policy Review, Volume 44, Issue 3, May 2026.
Abstract Motivation This study analyses the underexplored domestic benefits of US foreign aid by evaluating the long‐term impacts of two strategic international exchange programmes—the Fulbright Teaching Excellence and Achievement (TEA) Program and the Mandela Washington Fellowship for Young African Leaders—that were implemented over a decade through ...
Jesse Lutabingwa, Renee Scherlen
wiley   +1 more source

Is Our Assessment of Bias in Academics … Biased? [PDF]

open access: yesStroke Vasc Interv Neurol
Sheth SA, Jadhav AP, Jovin TG.
europepmc   +1 more source

Compassionate Digital Innovation: A Pluralistic Perspective and Research Agenda

open access: yesInformation Systems Journal, Volume 36, Issue 3, Page 364-385, May 2026.
ABSTRACT Digital innovation offers significant societal, economic and environmental benefits but is also a source of profound harms. Prior information systems (IS) research has often overlooked the ethical tensions involved, framing harms as ‘unintended consequences’ rather than symptoms of deeper systemic problems.
Raffaele F. Ciriello   +5 more
wiley   +1 more source

Wastewater Monitoring: Improving Public Awareness and Understanding in the United States, May 2024. [PDF]

open access: yesPublic Health Rep
Kreuter MW   +7 more
europepmc   +1 more source

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