Die Notwendigkeit, das Besteuerungsverfahren an das digitale Zeitalter anzupassen, ist unausweichlich geworden. In einer Welt, die zunehmend von Technologie durchdrungen ist, steigern digitale Lösungen die Effizienz des Besteuerungsverfahrens und verbessern gleichzeitig die Compliance....

For a continuous multi-objective optimization problem, it is usually not a practical approach to compute all its nondominated points because there are infinitely many of them. For this reason, a typical approach is to compute an approximation of the nondominated set. A common technique for this...

We consider a variant of the NP-hard problem of assigning jobs to machines to minimize the completion time of the last job. Usually, precedence constraints are given by a partial order on the set of jobs, and each job requires all its predecessors to be completed before it can start. In this...

Across many fields of social science, machine learning (ML) algorithms are rapidly advancing research as tools to support traditional hypothesis testing research (e.g. through data reduction and automation of data coding, or for improving matching on observable features of a phenomenon or...

We show how tensor network and deep learning theories can be combined to provide a ground-state network (Orús, 2014) of financial information for hyperfast training of business finance. The emergent structure encodes an infinite number of probable outcomes into a finite graphical alphabet of 12...

Data on global financial statistics demonstrate that total losses from fraudulent transactions around the world are constantly growing. The issue of payment fraud will be exacerbated by the digitalization of economic relations, in particular the introduction by banks of the concept of...

Policymakers in the United States have just begun to address regulation of artificial intelligence technologies in recent years, gaining momentum through calls for additional research funding, piece-meal guidance, proposals, and legislation at all levels of government. This Article provides an...