Related party transactions (RPT) are a common transaction conducted among companies and are the focus of the business world today. The purpose of this study is twofold, as follows: first, to provide empirical evidence for whether the RPT of related p...
Cryptocurrencies like Bitcoin have received substantial attention from financial exchanges. Unfortunately, arbitrage-based financial market price prediction models are ineffective for cryptocurrencies. In this paper, we utilize standard machine learn...
This study aims to examine if the firms in business groups avoid tax by related party transactions. If other conditions are the same, firms have an incentive to maximize after-tax profits by minimizing tax burden. If the firms are in business groups,...
The Transactional Interpretation of quantum mechanics exploits the intrinsic time-symmetry of wave mechanics to interpret the
The description of the dynamics and fluctuations of macro variables remains one of the most exciting problems of financial economics. This paper models macro variables via the description of transactions between agents. We use risk ratings x of agent...
The Land Administration System (LAS) records real estates, owners, and rights information. Changes that take place in the real world are recorded as transactions in LAS. This paper discusses various data-integrity constraints that have to be taken in...
Traditionally, financial mathematics has been used to solve financial problems. With globalization, financial transactions require new analysis based on tools of probability, statistics, and economic theory. Global research trends in this topic durin...
Payment channels and off-chain transactions are used to address blockchain scalability. Those mechanisms rely on the blockchain proper, as the resolution mechanism. They allow for high transaction throughput due to the pure peer-to-peer nature of the...
Extensive literature is available for modeling and simulating local electricity markets, often called P2P electricity markets, and for pricing local energy transactions in energy communities. Market models and pricing mechanisms provide simulation to...
Public blockchain transactions need compliance support without exposing stable identity anchors. This paper presents a privacy-preserving transaction admission framework for regulated cryptocurrency transaction paths. It adds an admission and recover...
The origins of digital money and blockchain technology goes back to the 1980s, but in the last decade, the blockchain technology gained large popularity in the financial sector with the appearance of cryptocurrencies such as Bitcoin. However, recentl...
This article studies the development of a reliable AI model to detect fraudulent bank transactions, including money laundering, and illegal activities with goods and services. The proposed machine learning model uses the CreditCardFraud dataset and u...
Leading to the enhancement of smart grid implementation, the peer-to-peer (P2P) energy transaction concept has grown dramatically in recent years allowing the end-users to successfully exchange their excess generation and demand in a more profitable...
Land use change has become the second-largest source of greenhouse gas emissions after fossil energy combustion. In the context of developing a low-carbon economy, it is important to study how to achieve energy savings and emission reduction by adjus...
The saga pattern manages transactions and maintains data consistency across distributed microservices via utilizing local sequential transactions that update each service and publish messages to trigger the next ones. Failure by one transaction cause...
Currently, there are several issues in China’s rural property rights trading, including poor credit reporting, low transaction efficiency, non-standardized transaction contracts, and high costs for rights protection. However, blockchain technol...
A “confidential monetary value” carries information about the real monetary value but does not disclose it. Post-quantum private blockchains with confidential monetary values—large-sized blockchains with large verification times&mda...
In the context of current crises following COVID-19 and growing global economic uncertainties, the issues regarding financial transactions with FINTECH are increasingly apparent. Consequently, in our opinion, the utilization of FINTECH financial tran...
A key concept in the pharmaceutical industry is open innovation, in which pharmaceutical companies contribute to human health and adapt to a changing business environment by acquiring external knowledge. As successful drug discoveries and development...
The gap between software design and implementation often results in a lack of clarity and precision. Formal languages, based on mathematical rules, logic, and symbols, are invaluable for specifying and verifying system designs. Various semi-formal an...
Blockchain is a distributed ledger technology that possesses characteristics such as decentralization, tamper resistance, and programmability. However, while blockchain ensures transaction openness and transparency, transaction privacy is also at ris...
Uniform legal requirements for written farmland-rental contracts do not necessarily produce uniform contracting practices. This study examines how policy-tool design, transaction heterogeneity, and institutional access jointly structure written-contr...
With the growing popularity of cryptocurrencies, detecting potential market manipulation and fraudulent activities has become crucial for maintaining market integrity. In this study, we aim to detect anomalous Bitcoin transactions using an integrated...
Blockchain, the underlying technology powering the Bitcoin cryptocurrency, is a distributed ledger that creates a distributed consensus on a history of transactions. Cryptocurrency transaction verification takes substantially longer than it does for...
With the widespread application of 3D models derived from oblique photography, the need for copyright protection and trusted transactions has risen significantly. Traditional transactions often depend on third parties, making it difficult to balance...
The scale of electric vehicles (EVs) in microgrids is growing prominently. However, the stochasticity of EV charging behavior poses formidable obstacles to exploring their dispatch potential. To solve this issue, an optimization strategy for EV-integ...
A completely new economic system is required for the era of Industry 4.0. Blockchain technology and blockchain cryptocurrencies are the best means to confront this new trustless economy. Millions of smart devices are able to complete transparent fina...
Smart contract vulnerability can be exploited to cause serious financial loss. While there are many logic-based techniques for detecting vulnerabilities, few have focused on the dynamic stack of the Ethereum virtual machine (EVM) in the process of tr...
The purpose of this paper is to investigate the effect of ESG performance on the possible association between related party transactions (RPTs) and different types of earnings management (EM). We study a sample of Italian non-financial listed firms o...
Blockchain technology has generated an influx of transaction data and complex interactions, posing significant challenges for traditional machine learning methods, which struggle to capture high-dimensional patterns in transaction networks. In this p...
Acts of fraud have become much more prevalent in the financial industry with the rise of technology and the continued economic growth in modern society. Fraudsters are evolving their approaches continuously to exploit the vulnerabilities of the curre...
With the arrival of the Internet of Things (IoT) era and the rise of Big Data, cloud computing, and similar technologies, data resources are becoming increasingly valuable. Organizations and users can perform all kinds of processing and analysis on t...
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This study aimed to further the understanding of transactional relationships that exist between problem behaviors and academic performance in early childhood. Early academic and behavior difficulties increase the risk of school disengagement, academi...
Credit/debit cards are a ubiquitous form of payment at present. They offer a number of advantages over cash, including convenience, security, and fraud protection. In contrast, the inherent vulnerabilities of credit/debit cards and transaction method...
Corporate social responsibility (CSR) encompasses activities through which a firm ultimately achieves sustainable management by improving the society and environment. Contrary to the general perception that CSR activities can improve only the enterpr...
This study introduces the Live Spam Beater (LiSB) framework for the execution of email filtering techniques during SMTP (Simple Mail Transfer Protocol) transactions. It aims to increase the effectiveness and efficiency of existing proactive filtering...
Reusing wastewater in agriculture has attracted increasing attention as a strategy to support the transition towards the circular economy in the water and agriculture sector. As a consequence, there is great interest in solutions for governing the tr...
Many studies have found that FDI can reduce the pollutant emissions of host countries. At the same time, the intensity of environmental regulation would affect the emission reduction effect of FDI in the host country. This study aims to reveal the in...
Blockchain can be introduced to use cases in the built environment where reliability of transaction records is paramount. Blockchain facilitates decentralised, cryptographically secure, trustworthy, and immutable recordkeeping of transactions. Howeve...
In the rapidly evolving domain of large-scale retail data systems, envisioning and simulating future consumer transactions has become a crucial area of interest. It offers significant potential to fortify demand forecasting and fine-tune inventory ma...
The rapid expansion of global commerce has escalated the complexity of money laundering schemes, making the detection of illicit transfers an urgent but highly challenging research problem. In operational anti-money laundering (AML) systems, the extr...
The high transaction costs due to the incomplete information and transaction rules of the rural collective construction land (RCCL) market indicate that the government must improve the rural collective construction land market. Transaction rules are...
This paper proposes a unified framework for the detection of statistically significant changes in time series related to Bitcoin transactions. The time locations of these changes are linked to the occurrences of events which could be further investig...
Related party transactions (RPTs) are transactions made among affiliated companies in a conglomerate group. Heavy RPT ratio means high level of dependence of a firm on the captive market within a conglomerate group. This may depress the firm’s incent...
(1) Background: To solve the blockchain scaling issue, sharding has been proposed; however, this approach has its own scaling issue: the cross-shard communication method. To resolve the cross-shard communication scaling issue, rollups have been propo...
This study looks into eco-friendly transactions via mobile payment (MP) adoption in the context of a global emphasis on responsible innovation and sustainable consumption. Focusing on MP adoption in Taiwan and the Philippines and utilizing SPSS and P...
This study examines whether related-party transactions (RPTs) impact the value of firms’ cash holdings. Using a 2011–2018 sample of Korean public firms, we find that greater RPTs lead to lower cash holdings value. In particular, this decl...
This study investigates whether related party transactions (RPTs) are associated with corporate social responsibility (CSR). Analyzing Korean public companies, we find that firms with more RPTs show poor CSR performance, especially in terms of soundn...
Today, many businesses use near-field communications (NFC) payment solutions, which allow them to receive payments from customers quickly and smoothly. However, this technology comes with cyber security risks which must be analyzed and mitigated. Thi...
The paper aims to investigate the effects of financial distress risk (FDR) and related party transactions (RPT) on financial reporting quality (FRQ) in an emerging market called Iran. In this study, the ordinary least squares regression (OLS) method...
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