Hasil untuk "Business"

Howard E. Aldrich, R. Waldinger

R. King, Charles I. Plosser, Sergio Rebelo

D. Boden

Allan Afuah, Christopher L. Tucci

S. Waddock, Charles. Bodwell, Samuel B. Graves

M. Broadbent, P. Weill, D. S. Clair

S. Karim, W. Mitchell

B.S. Prashanth, Manoj Kumar, Ariful Hoque et al.

The development of online banking has brought about an increase in fraudulent operations, which is a major problem for banks. This study delves into the urgent requirement for interpretable, scalable, and top-notch fraud detection systems by using TabNet, an adaptable deep learning framework, on a Kaggle dataset consisting of actual bank transactions in India. Maximizing operational risk management by improving the accuracy of transaction anomaly detection and ensuring regulatory compliance through transparent models is the goal.We utilize a supervised learning pipeline that incorporates the Synthetic Minority Over-sampling Technique (SMOTE) to ensure that classes are balanced. Subsequently, we conduct thorough exploratory data analysis (EDA) to identify patterns of fraud, both during specific times and across behaviors. On this dataset, five different deep learning architectures are tested: DNN, GRU, LSTM, CNN1D, and TabNet. Assessment of predictive performance was carried out using a 3-fold cross-validation framework. With a ROC-AUC of 0.9739 and an accuracy of 97.39 %, TabNet considerably outperformed the competition. The method of sparse feature selection used improved interpretability, generalized better on tabular data, and produced fewer false positives and negatives.Critical insights for operational fraud detection systems and a contribution to the broader literature on explainable AI (XAI) in financial decision-making are offered by the findings. Goals 8 and 16 of the Sustainable Development Agenda are supported by this study, which promotes inclusive economic growth and institutional transparency. Supporting strong, policy-compliant, and interpretable decision-support systems, it also offers practical use for real-time implementation in banking infrastructure.

T. B. Bell, W. Landsman, Douglas A. Shackelford

Ingeman Arbnor, B. Bjerke

Kembo M. Bwana, Evelyne F. Magambo

This study compares the performance of non-life insurance in Tanzania and Kenya. Specifically, the study compares the Technical and Scale Efficiency (TSE) of non-life insurance in the two countries. It further explores the sources of technical inefficiency in non-life insurance in Tanzania and Kenya. The study employs Data Envelopment Analysis (DEA) to estimate the efficiency of the non-life insurance firms by adopting two inputs: management expenses and commission paid, while premiums written, and net investment income were used as output variables. Data were extracted from the annual reports of non-life insurance companies in Tanzania and Kenya for the years 2014-2017 (four years). The study revealed that non-life insurance firms in Tanzania were more technical and scale efficient compared to their Kenya counterparts. When technical efficiency was further decomposed into pure and scale efficiency to examine what largely caused inefficiency, it was revealed that in both Tanzania and Kenya, inefficiency is largely derived from a lack of technical efficiency, which reflects issues of innovation in the sector, inappropriate management practices, operating at sub optimal size of operation and misallocation of resources in production system. This study offers information relevant for investors and policymakers to make informed decisions in the insurance sector in both countries. It further guides insurance firms on the important inputs and proper allocation of the resources in the production system. The findings also contribute to our growing understanding of the effectiveness of non-life insurance in the insurance markets of the two nations.

Abdul Galib, Nurwahyuni Syahrir, Hasnidar Hasnidar

Main Purpose -  This study aims to reveal the role of awareness of sustainable practices, culture, and perceived behavioral control in improving tax compliance as an effort to maintain sustainable business practices for MSMEs in West Sulawesi by internalizing the Pappasang Kalindaqdaq Mandar. Method -  The research method used in this study is a mixed method with a concurrent model to analyze quantitatively and qualitatively simultaneously. Main Findings -  The results confirmed the theory of planned behavior, whereby awareness of sustainable practices and culture has a significant influence on increasing MSMEs' intention to behave in a compliant manner towards taxation, but perceived behavioral control did not have a significant influence. These findings indicate that aspects of awareness of sustainable practices and internalization of Pappasang Kalindaqdaq Mandar culture have a strong dominance in explaining MSME tax compliance in West Sulawesi. Theory and Practical Implications - The strong dominance of tax awareness and culture, but not accompanied by a significant influence on perceived behavioral control, requires further investigation. Further in-depth interviews are needed to obtain more in-depth information from tax authorities and MSMEs to uncover the actual role of control.  Novelty -  This research explores non-economic aspects from various perspectives such as awareness of sustainable practices (internal), culture (external), and perceived behavioral control (control belief) in improving tax compliance (external).

Faiza Bouzemlal, Ali Nabil Belouard

Exchange rate volatility can have socioeconomic challenges and a significant impact on export diversification of major global economies. The main objective of this article is to assess the symmetric and asymmetric effect of exchange rate volatility on Algerian export diversification. For this purpose, the autoregressive linear and nonlinear distributed lag (ARDL) model and annual data for the period 1990-2023 were used.The empirical findings using the estimation for time series data reveal that the volatility of the exchange rate has a symmetric effect on export diversification. The results revealed the presence of cointegration between the variables. The relationship between exchange rate volatility and export diversification in Algeria is positive and symmetric, which is contrary to conventional wisdom, as both currency depreciation and appreciation were found to boost diversification. Economic openness and GDP per capita significantly promote diversification, while investment and infrastructure surprisingly hinder it. Inflation also has an unexpected positive effect. The model adjusts quickly to equilibrium, though short-run results show mixed results. Diagnostic tests confirm robustness, except for serial correlation, corrected via Newey-West standard errors. This article suggests that policy makers should adopt different policies to address socio-economic challenges and keep the exchange rate stable in order to promote export diversification.

Adam McCabe, Matthew H. Chequers

Organizations generate vast amounts of interconnected content across various platforms. While language models enable sophisticated reasoning for use in business applications, retrieving and contextualizing information from organizational memory remains challenging. We explore this challenge through the lens of entropy, proposing a measure of entity entropy to quantify the distribution of an entity's knowledge across documents as well as a novel generative model inspired by diffusion models in order to provide an explanation for observed behaviours. Empirical analysis on a large-scale enterprise corpus reveals heavy-tailed entropy distributions, a correlation between entity size and entropy, and category-specific entropy patterns. These findings suggest that not all entities are equally retrievable, motivating the need for entity-centric retrieval or pre-processing strategies for a subset of, but not all, entities. We discuss practical implications and theoretical models to guide the design of more efficient knowledge retrieval systems.

Mohammad Azarijafari, Luisa Mich, Michele Missikoff et al.

Enterprises are currently undergoing profound transformations due to the unpostponable digital transformation. Then, to remain competitive, enterprises must adapt digital solutions, transforming their organisational structures and operations. This organisational shift is also important for small and medium-sized enterprises. A key innovation frontier is the adoption of process-oriented production models. This paper presents a knowledge-based method to support business experts in designing business processes. The method requires no prior expertise in Knowledge Engineering and guides designers through a structured sequence of steps to produce a diagrammatic workflow of the target process. The construction of the knowledge base starts from simple, text-based, knowledge artefacts and then progresses towards more structured, formal representations. The approach has been conceived to allow a shared approach for all stakeholders and actors who participate in the BP design.

T. Khanna, Yishay Yafeh

G. Rice

M. Artis, Wenda Zhang

Guido Macas-Acosta, Jesús Estupiñán Ricardo, Arnaldo Vergara-Romero et al.

This article uses the Delphi and neutrosophic analytic hierarchy process (NAHP) and neutrosophic social choice theory (NSC). NAHP+NSC methodology is used to investigate the potential direct effects of a rise in the Value Added Tax (VAT) on company sales. The primary question is how a change in VAT may affect corporate activity; this is a simple enough question despite its weighty ramifications. Despite the large number of economic research, it seems that the literature has not yet gone into great length on how these particular techniques might provide an in-depth understanding of possible company responses to tax increases. It's interesting to note that the study not only closes a significant research gap, but also uses advanced approaches to examine the impact. Findings that would not have been reached by more conventional methods are achieved by combining the Delphi technique for expert viewpoints with NAHP+NSC for a more in-depth study. The results imply that, depending on a number of variables, including industry type and company size, a rise in VAT might have varying impacts on business sales. This research provides helpful tools for firms and politicians looking to adjust to possible changes in the tax environment, in addition to offering a fresh viewpoint on the topic of tax policy. In the end, the study broadens our theoretical knowledge and offers helpful advice for navigating the intricate realm of tax laws and their implications on the economy.