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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...

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 (...

Financial institutions worldwide face significant challenges in detecting and preventing illicit financial activities, such as money laundering and terrorism financing. Traditional rule-based methods often generate high ...

The paper analyzes the process of implementing IPSAS 23 “Revenue from Non-Exchange Transactions” in the Romanian public sector, focusing on the city halls in the Jiu Valley region. The research aims to identify the...

The relevance of this study is driven by the rapid digitalisation of payment systems and the growing exposure of the financial system to cyber, operational, and AML/CFT-related risks, intensified by the expansion of non-...

The issue of security on the Internet is at the top of the interest for most users, especially those who want to buy online and therefore find a large majority of users, especially new ones refrain from buying online and...

In January 2020, I kicked off the research for an innovation project at the Copenhagen School of Design and Technology (KEA). I went to NRF in New York together with 40.000 other curious practitioners and academics wanti...

Abstract Accurate farmland market data plays a crucial role in decision-making for policymakers, investors and operators. We present a nationwide, parcel-level dataset of farmland rent in China, derived from eight survey...

This paper examines the tax implications of covered call and cash-secured put option writing strategies. Although both strategies are widely used to generate income, their tax consequences differ in timing and characte...

Over the past two decades, large technology firms have evolved into complex digital ecosystems operating across multiple, interconnected markets. This transformation has been driven not only by internal innovation, but a...

This study develops a mobile-based multiplayer horror game titled "Angker" using the Agile method, specifically Agile Scrum, in response to the rapid growth of the mobile game industry and increasing interest in the mult...

This study explores the digital transformation practices of rural micro, small, and medium enterprises (MSMEs) food processing products associated with the Kediri Young Entrepreneur (KYE) Association. This study investig...

El IVA es un impuesto comunitario y una de sus características tiene como objetivo introducir un sistema común. Este artículo plantea que el nuevo régimen del IVA deberá garantizar el control de la imposición y con...

Livestock marketing plays a vital role in Ethiopia’s economy, especially in pastoral regions such as South Omo, where it supports livelihoods, income generation, and market integration. This study examined stakeholder ...

Professionals interested in the area of psychological assessment are becoming increasingly sensitive towards the need for instruments capable of integrating the systemic and epigenetic character of the developmental proc...

Abstract Financial institutions continue to face a significant challenge with money laundering and need intelligent, scalable ways to detect illegal financial activity. This paper introduces a machine learning-driven pla...

Customer analytics in financial retail, payments, and bank marketing frequently relies on segmentation and propensity prediction, but transactional logs are sparse, high-dimensional, and only weakly labeled. This paper p...

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...

La aparición de una corrupción transnacional ligada al fenómeno globalizador ha llevado a la comunidad internacional a adoptar una serie de documentos vinculantes para luchar contra ella. El instrumento que marca un a...

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...

ABSTRACT Natural products play a significant role in medicine, where they serve as alternative treatments for parasitic diseases. The investigation aims to evaluate the effectiveness of the bioactive compounds in Nerium ...

At a time when globalization questions the legitimacy of organizing literary traditions based on national categories, the decision by some authors to write in a second language gains importance as an expression of uneasy...

The article analyzes the new electoral law voted and enacted in the spring of 2015, which reintroduced the plurinominal vote, regarding the election the senators and deputes, not by uninominal election, but by voting a p...

Solar peer-to-peer (P2P) energy trading is a promising approach that allows prosumers and consumers to exchange energy directly, which reduces dependence on the centralized power grid. However, implementing such a P2P en...