Buscar recursos académicos

Use cases for emerging quantum computing platforms become economically relevant as the efficiency of processing and availability of quantum computers increase. We assess the performance of Restricted Boltzmann Machines (...

The article reveals the latest amendments in the International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in Audit of Financial Statements” and 570 “Going Concern”, to be enforc...

In recent years, the frequency and complexity of financial fraud have been rising and have become an urgent challenge for the global financial system. Traditional rule-based detection methods struggle to cope with new ty...

As eleições ao longo do Império tendem a ser desqualificadas pelos cientistas sociais. A presença indiscriminada e constante de altas doses de manipulação, violência e fraude comprovariam a impossibilidade da impl...

Abstract The cultured meat industry is continuously evolving due to the collective efforts of cultured meat companies and academics worldwide. Though still technologically limited, recent reports of regulatory approvals ...

Across contemporary democracies, intensifying political polarization, electoral distrust, and rising support for strong leaders have raised concerns about democratic stability. Drawing on Intergroup Threat Theory and Jus...

RESUMO O objetivo deste experimento foi comparar três métodos analíticos para determinação de soro em leite cru refrigerado: cromatografia líquida de alta eficiência, ninidrina ácida e colorimétrico adaptado. Fo...

Foram testados três métodos de extração de DNA em amostras de queijo, com o objetivo de identificar uma técnica eficiente para extração de DNA em amostras com várias limitações, como alto teor de gordura, alto ...

Global food supply chains continue to expand in scale and complexity, heightening risks of fraud, mislabeling, and cross-contamination across certification systems. These vulnerabilities are particularly consequential fo...

The increasing complexity of global financial systems has necessitated the adoption of more efficient and transparent mechanisms for combating money laundering (AML). Blockchain technology, with its decentralized, immuta...

What is new? A prominent issue that hampers criminalization of scientific or research misconduct (RM) is the criminal demarcation problem. Criminalization is often deemed to be applicable to widely adopted core RM ac...

Human error remains the most frequently exploited vulnerability in the cyber-security ecosystem. Despite substantial investments in technical safeguards, cybercriminals increasingly rely on social engineering, misinforma...

One such serious problem in machine learning (ML) is imbalanced datasets. Minority class samples are usually sparse but hold significant meaning. The model can become biased toward the majority class due to unbalanced cl...

Abstract This study aims to examine the impact of forensic accounting services on reducing money laundering. Its originality lies in its exploration of the effects of each of the four forensic accounting services individ...

The identification of fraudulent and questionable research conduct is not something new. However, in the last 12 years the aim has been to identify specific problems and concrete solutions applicable to each area of know...

Face-based attendance systems are increasingly popular for their ease of use, but they are susceptible to fraud, such as using photos or videos for unauthorized attendance. This study introduces a digital attendance syst...

Previous research has documented how British American Tobacco (BAT) and other transnational tobacco companies (TTCs) smuggled their own products into Iran in the 1990s in order to circumvent sanctions and other trade res...

The heterogeneity of the network at the edge creates unequal bandwidth availability for clients connected through diverse networks and devices. This variability can lead to bandwidth fluctuations and slow response times,...

Rupiah banknotes are legal tender used within the territory of the Unitary State of the Republic of Indonesia for buying and selling transactions. However, the circulation of counterfeit money in the community still occu...

Lack of transparency of the funds and lack of immutability of the funds’ records are large problems today, especially in the societies’ funds. Leveraging the Ethereum Blockchain, the system ensures complete...