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Recently, artificial intelligence (AI) and blockchain have become two of the most trending and disruptive technologies. Blockchain technology can automate payment in cryptocurrency and provide access to a shared ledger of data, transactions, and logs in a decentralized, secure, and trusted manner. In addition, with smart contracts, blockchain has the ability to govern interactions among participants with no intermediary or a trusted third party. AI, on the other hand, offers intelligence and decision-making capabilities to machines similar to humans. This review presents a detailed survey on blockchain and AI basics and features. This paper provides a review of the literature and a brief on the integration of blockchain and AI applications in multiple areas. We also identify some sole cases of blockchain–AI integration in the energy sector with current use cases. Eventually, we discuss research advantages and challenges associated with integrating blockchain with AI in the energy domain. [ABSTRACT FROM AUTHOR]

Electronic Accounting (E-accounting) is considered a new concept in the field of accounting. E-accounting replaces paper with electronic sources for accounting records and documentation. It retains a lot of time, zeal, paper and funds for any type of organisation. New software for recording accounting transactions is released every day which is giving technological improvements. E-accounting is characterised as the use of Internet technologies and online applications for business accounting. Additionally, it helps organisations maintain their accounting software and financial data in a secure manner while granting authorised users real-time access regardless of location or computer platform. The objective of the paper is to understand the basic concept of E-accounting, the characteristics of E-accounting, its benefits and drawbacks, and its conclusion. The purpose of this study is to shed light on the implications of E-accounting in modern companies. The review of related literature that was used to develop the study’s theoretical framework served as the secondary source of data for this report. According to surveys, many businesses fail not just due to low-quality products, a lack of qualified employees, or managerial problems, but also because of bad accounting procedures. It has been determined that the company needs to switch to current accounting procedures from outdated ones. [ABSTRACT FROM AUTHOR]

We explicitly calculate the value of the cosmological constant, Λ , based on the recently developed theory connecting entropic gravity with quantum events induced by transactions, called transactional gravity. We suggest a novel interpretation of the cosmological constant and rigorously show its inverse proportionality to the squared radius of the causal universe Λ ~ R U − 2 . [ABSTRACT FROM AUTHOR]

The article considers the influence of international experience, in particular FATF recommendations, European legislation on the regulation of cryptocurrencies and blockchain technologies in Ukraine. Special attention is paid to the experience of the United Kingdom, EU and Switzerland, which successfully conducted test transactions in accordance with FATF requirements. The article emphasizes the difficulty of complying with international standards in blockchain operations due to the long terms of their implementation and the amount of necessary legal changes. The article defines the need for a scientific analysis of trends in the development of regulation of crypto-assets, with the aim of scientific forecasting of their further development, separation from existing legal institutions. The decision of the European Court of Human Rights, which confirms the payment function of cryptocurrencies, which makes them similar to fiat money, is analyzed. However, Ukrainian legislation does not yet recognize cryptocurrencies as a means of payment, which complicates their regulation. The article also highlights the benefits of blockchain technology for government and business, including transparency, immutability of data once recorded, and independence from participants. Positive changes in Ukrainian legislation, in particular the implementation of the EU Regulation on crypto-asset markets, should accelerate the development of the national economy and its integration with the European market. The article analyzes the close connection between the implementation of blockchain technologies and the financial and banking sectors of the economy, while analyzing the difference in development and the key characteristics of the use of blockchain when making payments, documentary transactions, and financing export-import agreements. Identified trends in the development of legal support, namely, the connection with the financial and economic (commercial) sector, the need to implement verification, identification and authentication of subjects for the legality of transactions - transactions carried out using blockchain technology, separation of blockchain technology from the cryptocurrency market, in the sense that cryptocurrencies are one of the possibilities of blockchain technology, and not blockchain technology is a service, auxiliary mechanism of the cryptocurrency market. [ABSTRACT FROM AUTHOR]

We explicitly calculate the value of the cosmological constant, Λ, based on the recently developed theory connecting entropic gravity with quantum events induced by transactions, called transactional gravity. We suggest a novel interpretation of the cosmological constant and rigorously show its inverse proportionality to the squared radius of the causal universe Λ~RU−2.

With the advancement of electronic service platforms, customers exhibit various purchasing behaviors. Given the extensive array of options and minimal exit barriers, customer migration from one digital service to another has become a common challenge for businesses. Customer churn prediction (CCP) emerges as a crucial marketing strategy aimed at estimating the likelihood of customer abandonment. In this paper, we aim to predict customer churn intentions using a novel robust meta-classifier. We utilized three distinct datasets: transaction, telecommunication, and customer churn datasets. Employing Decision Tree, Random Forest, XGBoost, AdaBoost, and Extra Trees as the five base supervised classifiers on these three datasets, we conducted cross-validation and evaluation setups separately. Additionally, we employed permutation and SelectKBest feature selection to rank the most practical features for achieving the highest accuracy. Furthermore, we utilized BayesSearchCV and GridSearchCV to discover, optimize, and tune the hyperparameters. Subsequently, we applied the refined classifiers in a funnel of a new meta-classifier for each dataset individually. The experimental results indicate that our proposed meta-classifier demonstrates superior accuracy compared to conventional classifiers and even stacking ensemble methods. The predictive outcomes serve as a valuable tool for businesses in identifying potential churners and taking proactive measures to retain customers, thereby enhancing customer retention rates and ensuring business sustainability. [ABSTRACT FROM AUTHOR]

This article is about the critical role played by intermediate institutions, coined "meso-institutions," in the implementation of regulation. Building on recent theoretical contributions, it proposes a model that emphasizes the functions and tasks fulfilled by meso-institutions in bridging the gap between the macro-institutional layer at which general rules and norms are established and the micro-institutional layer within which transactions are organized. A comparative approach to the institutional settings designed to secure the safety of raw cow milk in Brazil, Canada and Italy substantiates the analysis. Beyond the variety of institutional "configurations" characterizing these cases, the investigation shows how crucial the implementation by meso-institutions is of otherwise similar norms and rules in determining their effectiveness. Meeting food safety regulations depends on the capacity of meso-institutions to fulfil specific functions, the accomplishment of which can be assessed only through related tasks. Lessons are drawn with respect to efficiency, the trade-off between centralized and decentralized solutions, the impact on the organization of supply chains, and the necessity for public policies to pay special attention to meso-institutions in the design and implementation of food safety regulation. [ABSTRACT FROM AUTHOR]

The aim with this article is to contribute knowledge about the meanings of friluftsliv in educational practice. This is done by investigating what friluftsliv becomes in the ongoing practices of PETE in Sweden and how these meanings are established in the studied activities. The empirical material consists of different kinds of material from friluftsliv activities in PETE programmes: study guides, field trip plans, students' vlogs from overnight stays outdoors, video recordings from two longer field trips, audio recordings from evening seminars during the field trips and students' written reflections after them. In order to identify meanings of friluftsliv and how these are established we used a transactional analysis based on Dewey. Five different ways of what friluftsliv becomes in PETE practice were identified in this study. The different meanings reflect the complex picture of contradictions and lack of common ground for the content and motives identified in the outdoor education field. Our study also confirms how the meaning of friluftsliv as skills is established by putting up tents, lighting fires, building wind shelters and so on, and how this contributes to a focus on the instrumental values in PETE. On the other hand, our study shows that other meanings of friluftsliv are established in the ongoing practice, where more intrinsic values are at stake even if they are often overshadowed in PETE practice. In conclusion the results also point to the potential of fritluftsliv in terms of a suggested move away from an activity-based personal and social development discourse in favour of experiences of educating for environmentally sustainable human-nature relations. The challenge is how to make these experiences educational in PETE and how to guide students in transforming experiences in more exclusive friluftsliv into pedagogical competence as future teachers using friluftsliv for different purposes in school PE. [ABSTRACT FROM AUTHOR]

The question of where the inertial properties of matter come from has been open for a long time. Isaac Newton considered inertia an intrinsic property of matter. Ernst Mach held a different view whereby the inertia of a body comes from its interaction with the rest of the universe. This idea is known today as Mach's principle. We discuss Mach's principle based on transactional gravity, the recently developed connection of entropic gravity to the physics of quantum events, induced by transactions. It is shown that Mach's principle holds and that there is a fundamental relation between the gravitational constant G and the total mass in the causal universe. This relationship, derived by means of entropic principles, is rigorously proven. [ABSTRACT FROM AUTHOR]

Purpose. The project intends to use a qualitative approach to investigate the state and procedures of present transaction processes to pinpoint inefficiencies. Integrating ICT and coding solutions will be formulated and examined through prototyping to evaluate their feasibility and effectiveness. By concentrating on user behaviour and section-specific dynamics, the study offers a more analytical and data-driven approach to library management by leveraging Python's analytical capabilities and extracting quantitative data from transaction logs. Future funding can be directed towards required and necessary subjects by using library management's data to research trends and student requirements. This research can potentially transform library operations and ultimately enhance everyone's user experience for all. Methodology. The approach entails the utilization of ICT and programming to conduct a qualitative examination of data about the transaction aspects of publications. Results and discussion. By utilising ICT and coding, publication transaction data is consolidated efficiently in the preferred format, paving the way for advanced analytics and strategic insights with minimal human input. Conclusions. This study contributes to the examination, implementation, and consolidation of automated transaction recording across various sections of a library, with a prospective expansion towards integration with library management systems such as KOHA, Evergreen, Easylib, and Software for University Libraries (SOUL).

The question of where the inertial properties of matter come from has been open for a long time. Isaac Newton considered inertia an intrinsic property of matter. Ernst Mach held a different view whereby the inertia of a body comes from its interaction with the rest of the universe. This idea is known today as Mach’s principle. We discuss Mach’s principle based on transactional gravity, the recently developed connection of entropic gravity to the physics of quantum events, induced by transactions. It is shown that Mach’s principle holds and that there is a fundamental relation between the gravitational constant G and the total mass in the causal universe. This relationship, derived by means of entropic principles, is rigorously proven.

This article examines the uncertainties arising from agent interactions in interregional resource-intensive markets, particularly those prevalent in northern regions, and explores factors undermining their effectiveness Given these circumstances, the study aims to establish an optimal balance of interests between external and internal beneficiaries by taking into account interests, as well as reducing transaction uncertainty by considering their interests and mitigating transaction uncertainty through the optimization of market regulators in the context of interregional resource-intensive markets typical of northern regions. The analysis reveals that the condition of a single market equilibrium is compromised due to the influence of exogenous factors and the endogenous formation of institutional mechanisms that coordinate agent actions amid uncertain collaborations. Contrary to the neoclassical approach, which focuses on competitive pricing without altering the market structure, an alternative perspective posits that spatial externalities induce endogenous mechanisms characteristic of Chamberlin-type market structures. The study expands the understanding of uncertainty causes within the theory of incomplete contracts, incorporating social system costs into transaction costs in line with the neo-institutional concept. This conceptual framework enables the exploration of spatial entities as meso-economic systems, with a specific emphasis on the organizational and geographical characteristics of northern territories. The research evaluates four institutional zones governing economic management practices in northern regions. Through competence enhancement and optimization of market regulator design, the study demonstrates the feasibility of achieving a balance of interests between external and internal beneficiaries by strengthening institutional capital, thereby reducing social system costs. The proposed system of organizational and institutional measures enhances local institutional practices within the existing institutional matrix without violating antimonopoly legislation, as its focus is on restoring competitive conditions and reducing the costs of operating the social system.

Hager and Beckett assert that a 'characteristic feature of ... assorted co-present groups is that their processes and outputs are marked by the full gamut of human experiences involved in their functioning'. My paper endorses and further develops this claim. I begin by expanding on their emphasis upon the priority of relations in terms of Dewey and Bentley's transactionalism and Buddhist dependent co-origination and emptiness. Next, I emphasize the importance of embodied perspectives in acquiring meaning and transforming the world. Here, too, we will find surprising Buddhist connections. Finally, I examine the primacy of practice: how we acquire our minds and selves by participating in shared social practices. This stance is shared by philosophers as diverse as Heidegger, Wittgenstein, and Dewey. [ABSTRACT FROM AUTHOR]

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Legalization of illegally obtained income, money laundering is an extremely negative social phenomenon, represented both on a national and international scale. The inclusion of illegally acquired income in legal financial flows not only undermines the economic and monetary system, but also undermines the political stability and security of the state. The concern about money laundering has become one of the main preoccupations of governments and financial sector regulatory bodies around the world. One of the state's responses to this negative phenomenon is an effective system for combating money laundering and terrorist financing. A system characterized by partnership between the private and public sectors, coordination and cooperation between competent state authorities and all its participants/obligors. The accounting profession plays an important role in the financial system by facilitating transactions that support the nation's economy. Accountants are obliged to apply and observe the measures and actions prescribed by law related to the prevention of money laundering, thereby ensuring that their services are not used for criminal purposes. The aim of this paper is to expand the spectrum of knowledge about the phenomenon of money laundering and to point out the significant role of accountants in a complex and dynamic process such as the prevention of money laundering.

L'assurance résulte d'un mécanisme financier induit par les exigences de protection des patrimoines contre les risques. Elle est donc liée au développement du commerce et aux transformations sociales. Au contraire du Banquier, l'assureur de dommages ne s'engage pas à faire fructifier et à reverser les fonds confiés par ses clients, dans le cadre d'une opération de capitalisation. Moyennant le versement d'une prime, cet assureur s'engage à régler une indemnité proportionnelle au dommage subi (principe indemnitaire) du fait d'un risque déterminé. Dans la mesure où il n'y a pas corrélation entre le montant des primes perçues par l'assureur, et l'indemnité éventuellement versée à l'assuré, toute opération d'assurance repose obligatoirement sur l'existence d'un aléa. Le législateur colonial n’a pas organisé le marché des assurances ni réglementé la profession d’assurance, tout comme il n’a pas formulé les normes devant gérer le contrat d’assurance. Il a laissé le marché et l’opérateur d’assurance évoluer suivant les règles du droit commercial général, et le contrat d’assurance soumis au droit commun de contrats, ainsi qu’aux usages des marchés étrangers d’assurance. Nous estimons que la libéralisation du secteur d'assurance est fructueuse et cela de deux points de vue : social et économique. La libéralisation implique l'existence sur le marché des plusieurs opérateurs et ces derniers permettent aux assurés d'avoir plusieurs choix sur leurs assureurs, et que l'Etat pourra contrôler rigoureusement les entreprises privées que publiques dans l'indemnisation des sinistres survenus, ou une perte, ou un évènement, d'une part et d'autre part, le secteur d'assurance est pourvoyeur d'emplois. Du point de vue économique, la libéralisation ouvre la porte aux investisseurs, qui apportent des capitaux essentiels à la construction de l'économie et sa croissance.

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 risk of being exposed. Therefore, this paper proposes the blockchain transaction privacy protection method based on the stealth address and the note mechanism to address the privacy leakage risk in blockchain public environments. Firstly, the proposed method generates a random seed known only to the parties involved based on the Diffie–Hellman key exchange protocol, ensuring the privacy of transactions. Then, it utilizes the Note Commitments table to maintain the binding relationship between the stealth address and the corresponding note, enabling efficient transfer and verification of note ownership. The uniqueness of the stealth address is utilized as an invalidation identifier for notes in the Nullifier table, ensuring efficient verification of the correctness of note invalidation identifiers. Additionally, this method employs Pedersen commitment and Bulletproofs range proof to generate proof of the legality of transaction amounts, enabling the concealment of transaction amounts and facilitating private transactions between the parties involved. Finally, this paper presents a detailed performance analysis, implementation, and testing of the method. From the results, it can be concluded that the method proposed can effectively prevent fraudulent behavior by various transaction participants and ensure the security, privacy, and integrity of the transaction. Critical processes consume only milliseconds, and the related commitments and proofs are also minimal, which is crucial for controlling transaction costs. At the same time, this method achieves a completely decentralized privacy transaction solution. [ABSTRACT FROM AUTHOR]

By assessing student engagement with learning tasks along with students' understanding of subject matter before and during teaching, teachers are able to shift their teaching approaches through improvisational pedagogical reasoning in real time. However, if a teacher does not know how to respond to students' cues, their capacity to effectively adapt their teaching actions is reduced. This perspective resonates with the notion of pedagogical equilibrium. To date, studies of pedagogical equilibrium have predominantly focused on causes of disequilibrium, with scant discussion of typologies of pedagogical equilibria and mechanisms which can prompt teachers to transition from disequilibrium and equilibrium or vice versa. The purpose of this study is to conceptually discuss: (1) the transactional nature of teacher decision-making when it is based on understanding student actions and cognition; and, (2) typologies of pedagogical equilibria related to teachers' preferences for being responsive to student behaviour and understanding. [ABSTRACT FROM AUTHOR]

Clustering is a technique in data mining capable of grouping very large amounts of data to gain new knowledge based on unsupervised learning. Clustering is capable of grouping various types of data and fields. The process that requires this technique is in the business sector, especially banking. In the transaction business process in banking, fraud is often encountered in transactions. This raises interest in clustering data fraud in transactions. An algorithm is needed in the cluster, namely Louvain's algorithm. Louvain's algorithm is capable of clustering in large numbers, which represent them in a graph. So, the Louvain algorithm is optimized with colored graphs to facilitate research continuity in labeling. In this study, 33,491 non-fraud data were grouped, and 241 fraud transaction data were carried out. However, Louvain's algorithm shows that clustering increases the amount of data fraud of 90% by accurate. [ABSTRACT FROM AUTHOR]

Today, businesses are actively optimizing their financial structures, which places new demands on investors and managers. These professionals must execute transactions while considering the specific characteristics of the target market. This study's aim is to develop a typology of key strategies for cross-border mergers and acquisitions (M&As), which are common in today's competitive financial market environment. It relies on the main indicators of foreign direct investment (FDI) to monitor M&A activity in both developed and developing economies. By employing this strategy, the study was able to assess the competitive state of financial markets and provide a basis for managerial investment decisions. Using analytical methods, as well as micro- and macroeconomic approaches, the study analyzed the M&A process in the context of modern business practices. It then constructed a universal typology of key strategies based on the findings. The study highlights the importance of FDI inflows in M&As for driving growth, facilitating technology transfer, and promoting market development. This is particularly relevant in light of the pandemic and the distinctions between developed and developing markets. The practical value of the proposed typology is that it considers global policy priorities and the dynamic capabilities of national economies, offering a universal approach to investment. The results suggest that successful M&As, with an appropriate choice of strategies, lead to a robust economy. Further, the study improves our knowledge of global financial markets and business strategies, enhancing professional engagement with investment and capital management. The research contributes to our understanding of the conceptual structure of M&As within the broader context of global politics and financial integration. [ABSTRACT FROM AUTHOR]

This study presents a series of structured and adaptive processes aimed at tracking and verifying transactions recorded on the blockchain. Permissioned blockchains are employed across diverse enterprises for various purposes, including data recording, management, the utilization of blockchain services, and authentication. However, the processes of data tracking and transactions incur substantial resource and time expenditure. Furthermore, there is potential for information asymmetry within the blockchain ledger due to data breach attacks. Consequently, we propose a contract structured as a hash chain to mitigate resource and time consumption in the tracking and verification processes by organizing transaction hash values and content in a hash chain format based on cryptography. We generate a hash chain for the recorded transactions along the process line and expedite the tracking and verification process by navigating the relevant hash chain. This approach achieves faster and more accurate tracking procedures compared to conventional transaction tracking processes, simultaneously maintaining data symmetry within the blockchain ledger. We conduct a comparative analysis of a contract-based hash-chain-employing structure and two contracts related to tracking in terms of tracking time, CPU usage, and network traffic, among other metrics. The findings suggest that structuring transaction data in the form of a hash chain significantly enhances the efficiency and integrity of the data-tracking and verification processes. Consequently, in this study, we advocate for the adoption of contracts based on the hash chain format when leveraging the blockchain for tracking and verification purposes across various institutions. [ABSTRACT FROM AUTHOR]

Conflicts arise because of deficient coordination between actors during the exchange of goods and services in agribusiness systems. The aim of the study was to assess conflicts at the smallholder level by reviewing literature resources. From the systemic analysis, it is evident that price imposition is the main conflict that smallholders face during commercialization with suppliers and agro-industries. Conflicts arise due to the high bargaining power of large corporations. The concentration of companies in input supply and processing markets also generates conflict environments during transactions. Collective forms and the use of contracts are conflict mitigation alternatives in agrifood chains. [ABSTRACT FROM AUTHOR]

One of the main obstacles to the adoption of blockchain is the cost of its adoption. The application of this technology in an organization requires the costs of development, design, maintenance, hardware, software, and energy consumption according to its adoption rate. This study uses system dynamics (SD) and machine learning (ML) methods to predict the final cost of blockchain implementation. Compared to mathematical programming, simulation techniques for estimating costs are scarce. However, SD modeling is suitable to account for the complexity and dynamic of systems and support long-term, strategic decision-making. To better understand the system behavior, it is necessary to formulate the relationships between the variables and simulate the values of the variables over time. The relationship between these variables is analyzed using the qualitative SD modeling method with stakeholders through questionnaires and 15 interviews. After identifying the variables, their effect on each other and the implementation cost are investigated. Since the charts obtained from the SD give us the behavior of state and flow variables for time, linear regression applying cross-validation, as one of the ML methods, is used to get a graph showing the system's state as a rate function. Thus, this research provides a reasonable basis for estimating the cost function of blockchain implementation. The validity of the suggested method's results is investigated through sensitivity analysis. The results demonstrate the effectiveness of the proposed model. Simulation results indicate that implementing scenarios such as changes in the average block creation time significantly enhances transaction cost, hardware cost, and software cost, leading to increased implementation cost of blockchain for organizations. The results of this research can significantly help decision-makers develop and apply blockchain technology in organizations. [ABSTRACT FROM AUTHOR]

With the growing use of electronic cash cards, the number of transactions with these cards has also increased rapidly, so the importance of using fraud detection models has been paid attention to by financial organizations from various aspects. Electronic cash card fraud detection models often on a single algorithm, optimization of classifications and clusters, to find fraudulent patterns, which provide unsupervised or supervised methods. But the proposed model will use both unsupervised and supervised methods to detect fraud so that it will take advantage of the advantages of both methods. In the proposed method, by selecting the most important features of users' behavioral patterns such as transaction time and values, their behavioral modeling is done which includes extracting different profiles of users and determining threshold values for each profile. The proposed model will work in real-time by combining two filters to detect electronic card fraud. The first filter is a fast filter that includes a number of unsupervised algorithms, but the second filter is an explicit filter that consists of a number of supervised algorithms. The proposed model creates a profile of the cardholder and measures the degree of deviation of the cardholder's behavior pattern in new transactions through the Map/Reduce approach for parallel execution alongside the human observer. After then the transaction has been completed and the maximum difference between two consecutive orders of observations, the fraud or non-fraud label will be applied to the transaction and added to the relevant database for future use, in order to detect the deviation of the transaction. According to the simulation results of the proposed model, the accuracy criterion with All Variables, reducing the dimensions of PCA and LASSO is 0.985, 0.987, and 0.980, respectively. F1-Score criterion with All Variables, PCA, and LASSO dimension reduction will be 0.681, 0.676, and 0.669 respectively. The simulation results show that the case with the highest F1 score is the classification of the Proposed Model using all variables. By comparing the simulation results, it can be seen that the F1 score has a high discriminating power between different classification algorithms because the values obtained from it are more different. Also, the results of the calculated performance change values of each pre-processed data with dimension reduction showed that PCA and All variables have very similar performance. [ABSTRACT FROM AUTHOR]

This text proposes a transactional mentoring perspective to help bioethics students better address the ethical challenges that exist in all areas of social life. A transactional approach is best suited to bioethics mentoring that produces positive change and fosters human flourishing on the part of both mentor and mentee.