Introducing Risk Management

Daelen, Marijn van; Ven, Arco van de

doi:10.4337/9781849807999.00008

Cited by 2 publications

(1 citation statement)

References 13 publications

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“…1 A series of intrinsic-printed characteristics have been introduced to create so-called fingerprints for inkjet individualization. 2 A combination method using microscopic image features has been used to detect and classify the source of printed documents. The results showed a classification accuracy as high as 98%.…”

Section: Introductionmentioning

confidence: 99%

Ink source prediction and assessment based on direct analysis in real‐time mass spectrometry via the likelihood ratio

Zhang

Yang

Tang

et al. 2023

Journal of Chemometrics

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Ink classification is the ability to distinguish unknown inks into different groups, and ink source prediction is the ability to predict the manufacturer or model of an unknown ink. These are regular tasks in forensic analysis. The latter is more challenging than the former, as ink source prediction has expanded beyond ink classification. In this work, we reported on an approach to predict the source of black inks based on direct analysis in real time mass spectrometry and assess the strength of black ink source prediction conclusion via the likelihood ratio, using a dataset that included 39 inks from three manufacturers with a high market share. Most of these inks contain similar or identical chemical components. Dimensionality reduction based on the principal component analysis and unified manifold approximation and projection algorithms was implemented, and subsequently, the distribution plots illustrated the variations between and within the inks. Unified manifold approximation and projection showed significant priority in avoiding overcrowding of cluster representation versus principal component analysis, with results as high as 99.83% for the prediction of the ink source using 41,432 spectra data (70% data for training and 30% data for testing) after dimensionality reduction. A likelihood ratio was used to evaluate the strength of ink evidence, and the pool‐adjacent‐violators algorithm and logistic algorithms were used to calibrate the likelihood ratio. The results showed that the pool‐adjacent‐violators algorithm and logistic algorithms both had an excellent equal error rate of 0.004 but slightly different results in the rates of misleading evidence in favor of the prosecutor's hypothesis, rates of misleading evidence in favor of the defense's hypothesis, log likelihood ratio costs after calibration ( Cllrcal), and minimum log likelihood ratio costs ( Cllrmin). A blind test validated the robustness of the methods.

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Section: Introductionmentioning

confidence: 99%

Ink source prediction and assessment based on direct analysis in real‐time mass spectrometry via the likelihood ratio

Zhang

Yang

Tang

et al. 2023

Journal of Chemometrics

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Managing the Current Risks of Companies

Türegün

Gerçek

2022

Advances in Finance, Accounting, and Economics

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The taxation power of governments affects companies' business activities. For this reason, the legal limit of tax law must be known by taxpayers. Uncertainty, frequent changes, and interpretation differences in the tax field and reporting reveal tax risks. Today, companies, especially large ones, accept tax risk as a part of the risk management process. Focusing on tax risk management, this chapter presents the discussions on various definitions of tax risk and on the tax risk categories, factors that affect tax risk. The applicability of tax risk management is evaluated from the following perspectives in the chapter: empirical analyses conducted in different countries, tax control framework, and tax risk management practice in various countries. As a result, tax risks are manageable with the support of cooperative compliance models of revenue administrations in countries, the necessity of corporate governance principles, the situation of legal regulations, and the increasing risk management experience of especially large companies.

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Introducing Risk Management

Cited by 2 publications

References 13 publications

Ink source prediction and assessment based on direct analysis in real‐time mass spectrometry via the likelihood ratio

Ink source prediction and assessment based on direct analysis in real‐time mass spectrometry via the likelihood ratio

Managing the Current Risks of Companies

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