Mathematics,
Год журнала:
2024,
Номер
12(24), С. 3894 - 3894
Опубликована: Дек. 10, 2024
The
Nielsen
Report
points
out
that
credit
card
fraud
caused
business
losses
of
USD
28.65
billion
globally
in
2019,
with
the
US
accounting
for
more
than
one-third
high
share,
and
insufficient
identification
has
brought
about
a
serious
loss
financial
institutions’
ability
to
do
business.
In
small
sample
data
environments,
traditional
detection
methods
based
on
prototype
network
models
struggle
time-series
features
challenge
identifying
uncorrected
distribution
metric
space.
this
paper,
we
propose
method
called
Time-Series
Attention-Boundary-Enhanced
Prototype
Network
(TABEP),
which
strengthens
temporal
feature
dependency
between
channels
by
incorporating
attention
module
achieve
channel
fusion
acquisition.
Additionally,
nearest-neighbor
boundary
is
introduced
after
computation
prototype-like
model
adjust
overall
space
clarify
representation
boundaries
model.
Experimental
results
show
TABEP
achieves
higher
accuracy
compared
five
existing
baseline
methods,
better
fits
distribution,
significantly
improves
performance.
This
study
highlights
effectiveness
open
innovation
addressing
complex
security
problems,
great
significance
promoting
technological
advancement
field
security.
Journal of Information System and Technology Management,
Год журнала:
2024,
Номер
9(35), С. 75 - 97
Опубликована: Июнь 30, 2024
Technology
has
substantially
changed
the
accounting
practice,
impacting
how
financial
information
is
processed,
analysed,
and
reported.
AI,
RPA,
Big
Data
Analytics
are
not
used
very
often,
which
could
be
a
sign
of
problems
that
make
them
hard
to
adopt.
The
rankings
for
relevance
utilisation
demonstrate
practitioners
see
things
rather
than
people
actually
use
them.
It
necessary
understand
level
relevancy
various
types
technologies
in
practices.
study
aims
determine
current
technology
practices
further
outline
each
specifically
employed
both
audit
non-audit
firms.
quantitative
nature
approached
ten
(10)
practitioners,
consist
executives,
managers,
senior
management
who
directly
responsible
process
preparing
statements.
participants
were
requested
rank
17
established
by
Malaysian
Institute
Accountants
(MIA).
findings
ranked
assigned
weightage
item
based
on
three
(3)
approaches.
most
relevant
among
firms
with
scores
over
90%
Microsoft
Applications,
Communication
Technology,
Mobile
Fintech,
Application
Software,
Online
Communication.
However,
emerging
like
Artificial
Intelligence,
XBRL,
Robotic
Process
Automation,
remain
relatively
low,
falling
below
60%.
If
Weighted
Cooke’s
Index
approach
applied,
blockchain
will
highest
other
due
its
rarity
significant
potential
benefit
profession.
limited
number
exclusive
focus
specific
professionals
within
field
might
limit
applicability
findings.
Future
research
should
investigate
actual
usage
these
broad
scale
validate
results
have
been
gathered
comprehend
factors
impact
importance
real-world
Organizacija,
Год журнала:
2024,
Номер
57(1), С. 3 - 19
Опубликована: Фев. 1, 2024
Abstract
Background
and
Purpose
Digitalization
brings
a
wide
range
of
opportunities
for
both
digital
sustainable
transformation.
One
the
first
steps
on
this
journey
is
digitization
business
documents
digitalization
processes.
The
European
Commission
has
recognised
advantages
digitalization,
particularly
in
context
e-invoicing,
which
can
contribute
significantly
to
economic
prosperity
align
with
public
policy
goals
such
as
deficit
reduction
development.
Despite
successful
adoption
e-invoicing
sector,
uptake
business-to-business
(B2B)
transactions
surprisingly
low.
This
research
focuses
Slovenia,
small
country
that
imple-mented
mandatory
between
enterprises
sector
2015.
Methods
To
investigate
wider
population,
we
designed
an
online
survey,
was
conducted
among
284
organizations
Slovenia.
collected
data
were
analyzed
using
SPSS
28
software.
sample
t-test
used
evaluate
importance
identified
advantages,
barriers
incentives
usage.
Further,
ran
inde-pendent
identify
statistically
important
differences
ad-vantages,
barriers,
lower
higher
levels
Results
results
showed
recognize
benefits
well
perceive
them
important.
most
are
related
environment,
unawareness
lack
knowledge
about
how
implement
e-invoicing.
Desired
easier
costs
technical
implementation,
provided
training
education,
including
best
practices,
availability
government
grants
other
support
measures
state
level,
legislation,
directory
entities
electronic
document
exchange
service
providers.
Conclusion
paper
provides
information
decision-makers
ad-min-istrations
take
appropriate
further
e-documents
exploit
better.
Mathematics,
Год журнала:
2024,
Номер
12(24), С. 3894 - 3894
Опубликована: Дек. 10, 2024
The
Nielsen
Report
points
out
that
credit
card
fraud
caused
business
losses
of
USD
28.65
billion
globally
in
2019,
with
the
US
accounting
for
more
than
one-third
high
share,
and
insufficient
identification
has
brought
about
a
serious
loss
financial
institutions’
ability
to
do
business.
In
small
sample
data
environments,
traditional
detection
methods
based
on
prototype
network
models
struggle
time-series
features
challenge
identifying
uncorrected
distribution
metric
space.
this
paper,
we
propose
method
called
Time-Series
Attention-Boundary-Enhanced
Prototype
Network
(TABEP),
which
strengthens
temporal
feature
dependency
between
channels
by
incorporating
attention
module
achieve
channel
fusion
acquisition.
Additionally,
nearest-neighbor
boundary
is
introduced
after
computation
prototype-like
model
adjust
overall
space
clarify
representation
boundaries
model.
Experimental
results
show
TABEP
achieves
higher
accuracy
compared
five
existing
baseline
methods,
better
fits
distribution,
significantly
improves
performance.
This
study
highlights
effectiveness
open
innovation
addressing
complex
security
problems,
great
significance
promoting
technological
advancement
field
security.
