Fair Approach Research Articles

Conceptual Framework for AI-powered fraud detection in E-commerce: Addressing systemic challenges in public assistance programs

Fraud in public assistance programs, such as the Supplemental Nutrition Assistance Program (SNAP) and Electronic Benefit Transfer (EBT), poses significant economic and social challenges, diverting vital resources from vulnerable populations. Traditional fraud detection methods, including manual audits and static rule-based systems, have proven insufficient to address the complexity and adaptability of modern fraudulent schemes. This paper proposes a conceptual framework for AI-powered fraud detection, emphasizing the use of machine learning, anomaly detection, and predictive analytics to combat fraud effectively. The framework addresses systemic challenges, including evolving fraud tactics, sector-specific issues, and technological barriers such as data privacy and scalability. It highlights the core components of AI-driven systems, ensuring interoperability across public assistance programs and e-commerce platforms. Ethical considerations, such as transparency, fairness, and accountability, are integrated into the framework to prevent algorithmic bias and protect beneficiaries' rights. The paper also explores AI adoption's economic and social implications, outlining the potential for cost savings, operational efficiency, and improved equity in benefit distribution. Finally, strategic recommendations are provided to support the ethical design, sector-agnostic deployment, and continuous improvement of AI-based fraud detection systems. By addressing these challenges, this paper aims to contribute to a more efficient, fair, and transparent approach to public resource protection.

The Transformation of Climate Justice: New Approaches in Environmental Ethics and Human-Nature Relations

This study aims to examine climate justice from the perspective of environmental ethics. While climate justice is often discussed in the context of international, class, and gender inequalities, the inequality between species and the connection to nature are frequently overlooked. This study seeks to propose an environmental ethics-based approach to end the climate crisis justly. The study employs literature review and theoretical analysis methods to examine environmental ethics approaches (anthropocentric, biocentric, and ecocentric) and evaluate the concept of climate justice in light of these approaches. Additionally, it explores the relationship between climate change and justice by drawing on deep ecology and justice theories. The study reveals that climate change creates significant injustices not only among human communities but also between humans and nature. It is found that low-income groups and women are more adversely affected by climate change despite being less responsible for it. Furthermore, the study emphasizes the need to redefine human-nature relationships to achieve climate justice. Climate change is not merely a matter of fair distribution but also a crisis that necessitates restructuring the human-nature relationship. Inclusive and fair approaches from an environmental ethics perspective must be developed to address this crisis. The deep ecology approach, which acknowledges the intrinsic value of nature beyond human needs, provides crucial guidance for a sustainable future. This study contributes uniquely to the literature by addressing climate justice in the context of not only human inequalities but also interspecies inequalities and recognizing nature as an ethical subject.

Karma economies for sustainable urban mobility – a fair approach to public good value pricing

City road infrastructure can be considered a public good, and congestion is the intersection of demand for mobility with the limited available transportation supply. Congestion pricing is effective in reducing demand to sustainable levels below network capacity limits, but also controversial, as it introduces equity issues and systematically discriminates against lower-income groups. Karma is a non-monetary, fair, and efficient resource allocation mechanism that employs an artificial currency different from money, incentivises cooperation amongst selfish individuals, and achieves a balance between giving and taking. Where money does not do its job, Karma achieves socially more desirable allocations by being aligned with consumers’ needs rather than their financial power. This work highlights the value proposition of Karma, provides guidance on Karma mechanism design, and equips the reader with a useful software framework to model Karma economies and predict consumers’ behaviour. A case study of road pricing demonstrates Karma’s potential.

Business Ethics in Practice: A Systematic Evaluation of Ethical Frameworks Through WSM Methodology

This study examines various approaches to business ethics through the application of the Weighted Sum Model (WSM) method, evaluating different ethical frameworks across four critical dimensions: stakeholder impact, ethical consistency, cultural sensitivity, and sustainability. The research analyses five distinct approaches: Utilitarian, Deontological, Limited Liability Company, and two variations of Justice and Fairness approaches. Using normalized data and equal weightage distribution (0.25) across all dimensions, the study implements a systematic evaluation framework to assess the relative effectiveness of each ethical approach. The findings reveal a clear hierarchical preference among the approaches, with the Limited Liability Company model achieving the highest preference score (0.64887), followed by the Deontological Approach (0.58813), and the Justice and Fairness Approach (0.58261). Notable variations were observed in dimensional performance, with the Utilitarian Approach excelling in cultural sensitivity (1.00000), while the Deontological Approach demonstrated superior performance in both ethical consistency and sustainability (1.00000). The Limited Liability Company structure showed particular strength in stakeholder impact (1.00000). The research employs a comprehensive analytical framework incorporating normalized data matrices and weighted assessments to ensure objective evaluation. This methodological approach provides a robust foundation for comparing diverse ethical frameworks while maintaining consistency in assessment criteria. The study's results offer valuable insights for organizations seeking to develop or enhance their ethical frameworks, suggesting that a hybrid approach incorporating elements from multiple frameworks might be most effective in addressing contemporary business ethics challenges.

A Fair Approach to Heart Disease Prediction: Leveraging Machine Learning Model

This study focuses on the tasks of diagnosing and predicting diseases, which are crucial, for accurately classifying and treating them by cardiologists. By utilizing the increasing use of machine learning in the field in pattern recognition from data this research introduces a specialized model that aims to predict cardiovascular diseases. The main objectives of this model are to reduce misdiagnosis rates and minimize fatalities. To achieve these goals the proposed approach combines Logistic Regression with a fairness component. The model is trained using a real world dataset consisting of 70,000 instances obtained from Kaggle. The dataset is split into 70% for training and 30% for testing purposes to evaluate accuracy and fairness metrics at values of Logistic Regression. Through reweighing techniques applied to the model improvements, in both accuracy and fairness are observed. In conclusion this research suggests that machine learning models that prioritize fairness demonstrate performance by achieving an accuracy rate of 72% with a fairness value of 0.009.

Laparoscopic training should be equitable for all: the impact of a mandatory, cost-neutral simulation training programme incorporating a free take-home box trainer

Background: The quality of gynaecological surgical training has faced mounting criticism internationally with multiple countries publishing potential remedies for improvement. Simulation has the indisputable ability to mitigate against training deficiencies, however, access to and the quality of simulation varies across regions, never mind nations. Objectives: To assess the effect on surgical skills by the introduction of a structured and integrated simulation programme with the unique aspect of being completely free of cost with the provision of a take-home laparoscopy box trainer (LBT). Materials and methods: The course was mandatory in attendance and was divided into basic, intermediate and advanced streams. Each stream had a bespoke curriculum based on RCOG training. It was delivered through a combination of lectures and a mixture of dry/wet lab training sessions with the LBT provided for home use. Main outcome measures: All participants completed a pre- and post-course questionnaire with objective laparoscopic skill metrics assessed using the Inovus LapAR system at the beginning and end of the course. Results: 100% of trainees demonstrated a statistically significant (p=<0.05) improvement in smoothness, time and speed. Furthermore, 100% reported the course improved their surgical skills which were further developed by LBT practice. Conclusion: This demonstrated improvement in surgical skills and confidence solidifies the hope that such a programme could be implemented as an international gynaecological standard. If implemented from the initial specialist years of training, a strong foundation can be instilled to ensure that each future gynaecologist has strong surgical skills built from a high level of laparoscopic simulation. What is new? Our study is the first of its kind to describe an equitable and fair approach to laparoscopic surgery training; for the many rather than the select few.

The BRICS New Development Bank in the World Financial System

The article reveals the main stages of formation of New Development Bank (NDB), its strategic peculiarities and activity areas, opportunities and existing challenges to achieve the aims concerning promotion of interests of developing countries in the international fi nancial system, including reforms of international fi nancial institutions. The analysis shows that during the decade of its existence NDB turned into fully functional fi nancial institute with its own management bodies, a strong fi nancial profi le (credit rating AA+ from Standard and Poors). All this allows the bank to attract long-term fi nancing on global capital markets. The bank also has a wide range of borrowers in the fi eld of infrastructure projects and sustainable development. The core principle of NDB’s organizational and management system is the equal contribution in capital that means the equal voice rights of the founding countries plus "agreement by consensus". The analysis held by the authors demonstrates that this principle can cause both positive as well as negative consequences. For example, it can lead to disagreements between member countries concerning credit policy. The problem can be solved only via a trade-off . Being the new and special development bank, NDB at the same time has to consider economic reality he operates in. The research proves that today NDB is a part of international fi nancial community. The bank aims to cooperate with other MDBs. Nevertheless, NDB actively supports the question of reforming the existing world fi nancial institutions, including IMF, World Bank and other MDBs to promote the principles of equality and justice at the global level. Bank’s loyalty to its own strategies and principles allows to consider NDB as a fi nancial institute, that is alternate to other MDBs. Of course, now NDB cannot replace all other MDBs. Alternativeness here means a demonstration of possibility to achieve more equal and fair approach to international fi nancial relations. Such approach meets the interests of the majority of countries in the world. That’s why it’s evident that despite many challenges the role of NDB in world fi nancial system will increase.

Public Health Issues in Albania

In respect of actual healthcare situation in Albania, mostly referring to the low level of healthcare services as well as to broad issues pertaining to the public health sector, we have obtained a specific topic not yet delivered from the Albanian researchers of the field, aiming that we can modestly help in the clarification of the situation as it has been often camouflaged in the needs of political powers. According to the researches made on this topic it seems to be the actual healthcare trend of developments in Europe and not only. Due to the latest context we believe that in order to bring a fair approach in the Albanian situation the integration of medical and economic sciences is a must. Thus, the paper considers evidences regarding the legal framework from the healthcare sector in Albania and compares them with the respective demand and legal framework in European Community aiming as a final goal the exploration of opportunities which can bring a better perspective in the country. For the previously mentioned reasons we have interviewed specialists of the field such as: well known doctors, experienced administrators in public hospitals and ordinary staff as they face every day different issues. On behalf of the research made the paper concludes:  On policies and strategies needed to improve the services in the healthcare public sector; On the expansion of the financial resource base and increase funding for public health; On strengthening the managerial capacity of healthcare institutions through the implementation of contemporary models in health management in order to establish the patient in the bottom of the Albanian healthcare system.

Procedural fairness in algorithmic decision-making: the role of public engagement

Despite the widespread use of automated decision-making (ADM) systems, they are often developed without involving the public or those directly affected, leading to concerns about systematic biases that may perpetuate structural injustices. Existing formal fairness approaches primarily focus on statistical outcomes across demographic groups or individual fairness, yet these methods reveal ambiguities and limitations in addressing fairness comprehensively. This paper argues for a holistic approach to algorithmic fairness that integrates procedural fairness, considering both decision-making processes and their outcomes. Procedural fairness emphasizes the importance of fair decision-making procedures, which aligns with theories of relational justice that stress the quality of social relations and power dynamics. We highlight the need for substantive procedural fairness to ensure better outcomes and address forward-looking responsibilities. Additionally, we propose leveraging Public Engagement, a core dimension within the well-established Responsible Research and Innovation framework, to enhance procedural fairness in ADM systems. Our contribution underscores the value of Public Engagement in fostering fairer ADM processes, thereby expanding the current focus beyond technical outcome-based approaches to encompass broader procedural considerations.

Responding to platform firm power: differing national responses

ABSTRACT Aware of the power of platform firms and the risks of the platform economy, governments are reconsidering the dominant laissez faire approach in favour of strategies that regulate the power of platform firms. transnational dynamics play an important role in shaping emerging national regimes, but we argue that governments are also influenced by three factors that operate primarily at domestic level: the agency of platform firms, the impact of first-mover US platforms, and domestic politics. We illustrate our approach through an analysis of the trajectories and regulatory measures of four economies: the US, the EU, China, and India. As governance efforts expand to emerging technologies such as AI, our analysis presages broader changes to the structure of what was, with a few important exceptions, a relatively borderless global online economy.

Kepemimpinan Inklusif Kepala Sekolah Dalam Menjaga Kerukunan dan Moderasi Beragama di Sekolah

The diversity of religions and cultures in Indonesia presents its own challenges in maintaining harmony in the school environment. The school principal has an important role as a leader who is able to create an inclusive and conducive atmosphere for the realization of religious harmony and moderation. This research aims to analyze the role of the principal's inclusive leadership in building harmony between religious communities and implementing the values of religious moderation in schools. The research approach used is descriptive qualitative with data collection through in-depth interviews, observation and literature study.. The research results show that school principals who implement inclusive leadership tend to be successful in creating an environment that respects differences and promotes interfaith dialogue. The policies taken, such as organizing interfaith activities and involving students in moderated discussions, are effective in instilling the values of tolerance and mutual respect. In addition, inclusive school principals are able to identify and resolve potential conflicts by prioritizing a fair and transparent approach. These findings show that inclusive leadership contributes significantly to creating a tolerant and harmonious school culture amidst diversity. This research concludes that the principal's inclusive leadership plays an important role in promoting religious moderation in schools. It is hoped that the results of this research can become a reference for school principals and education policy makers in designing strategies that support an inclusive, safe and tolerant school environment..

Planetary health as a paradigm shift towards health and well-being

Abstract Planetary health is a concept that focuses not only on human health but wider - on the health of our planet. Health is not only a privilege of human beings. Planetary health emphasizes the interconnected nature of human health and environmental health. This also makes a shift in the direction from human anthropocentricity to a more fair approach - health of the whole planet. Human well-being is dependent on the health of the planet, including clean air, water, and food sources. Paradigm shift towards planetary health promotes a holistic view of health that encompasses social, economic, and environmental factors. It considers the complex interactions between humans, animals, plants, and ecosystems. Planetary health insists on a preventative approach by addressing root causes such as pollution, climate change, and biodiversity loss. We should be aware of human responsibility linked to terrible symptoms of our Planet like heat waves, fires, droughts, floods... Planetary health approaches underline the importance of sustainable practices that protect the environment, promoting human health, but also actions to achieve that. By adopting sustainable lifestyles, industries, and policies, we can ensure the well-being of current and future generations. Planetary health calls for global collaboration, interconnecting nature, environment and human health challenges. By prioritizing planetary health, we show that we can be less selfish and that we respect nature and the environment. Planetary health insists on a paradigm shift towards a more integrated and sustainable approach using social and nature sciences in a holistic approach. But, we should also use Planetary health concept as a call for peace, which is a condition for all other achievements.

Individual Fairness in Graphs Using Local and Global Structural Information

Graph neural networks are powerful graph representation learners in which node representations are highly influenced by features of neighboring nodes. Prior work on individual fairness in graphs has focused only on node features rather than structural issues. However, from the perspective of fairness in high-stakes applications, structural fairness is also important, and the learned representations may be systematically and undesirably biased against unprivileged individuals due to a lack of structural awareness in the learning process. In this work, we propose a pre-processing bias mitigation approach for individual fairness that gives importance to local and global structural features. We mitigate the local structure discrepancy of the graph embedding via a locally fair PageRank method. We address the global structure disproportion between pairs of nodes by introducing truncated singular value decomposition-based pairwise node similarities. Empirically, the proposed pre-processed fair structural features have superior performance in individual fairness metrics compared to the state-of-the-art methods while maintaining prediction performance.

Structure, Conduct, Performance (SCP) Approach & Fairness Principle in Business Competition Law in The Era of Digital Platforms

The emergence of digital platforms has led to disruptions that affect not only technological and economic aspects, but also legal aspects, particularly business competition law. The discourse surrounding the development of digital platforms within the context of business competition has been influenced by two major schools of thought: the Chicago School, which adopts an effeiciency approach (also known as the consumer welfare approach) , and the Harvard School, which employs the structure, conduct, and performance (SCP) approach. This article aims to scrutinize the shortcomings of the efficiency approach advocated by the Chicago School in addressing the issues related to business competition in the digital platform market. Additionally, it seeks to demonstrate how the principle of fairness, based on the competitive process approach and market strcture, can serve as a more comprehensive analytical tool for evaluating the health of competition in the market. The results show that the efficiency approach is inadequate in addressing concerns of fairness in the digital market. Responding to the context, global business competition authorities have begun to promote a fairness approach to bolster SCP approach which serves as a moral underpinning for upholding the principles of healthy business competition in the digital platform era. This article applied normative legal research methods with a conceptual approach for analysis.

Gender equality with regard to the current challenges to Ukraine’s national security: theoretical and practical aspects

The article examines the legal and institutional mechanisms for integrating gender equality into the national security and defence sector of Ukraine. The analysis of the legal framework governing gender policy, in particular in the Armed Forces of Ukraine, is carried out. Particular attention is paid to the role of international standards, such as UN Security Council Resolution 1325 and the Istanbul Convention, in ensuring equal access of women and men to participation in defence processes. Based on theoretical analysis and empirical data, the article examines the impact of gender balance on the effectiveness of the national security sector, in particular its managerial, operational and strategic components, in the context of modern military challenges. It is found that the integration of gender equality contributes to the efficiency of the defence sector, but requires improvement of legal regulation and changes in institutional approaches. The results of the study indicate the need to revise legislative acts and introduce gender-sensitive approaches in the planning and execution of military operations. The article provides recommendations for strengthening the legal framework for gender equality in the security and defence sector of Ukraine. It is concluded that gender equality in the military does not mean mandatory establishment of equal obligations for both sexes. It is important to take into account the specifics and capabilities of each gender, ensuring equal access to military service on a voluntary basis, which is a more effective and fair approach. This allows to take into account the individual characteristics of women and men, thus ensuring the harmonious functioning of the Armed Forces of Ukraine in the context of modern challenges and needs of society.

Promoting the Secondary Use of Clinical Research Data in Australia.

The research community in Australia is building a national infrastructure to facilitate access to and sharing of data from health studies. A federation of nine nodes representing 72 health research organisations provides coordination across their partners to establish systems, processes and relationships promoting FAIR approaches to clinical trial data. This paper describes this initiative.

REVIEW OF ASPECTS OF THE TRANSFER PRICING METHOD AT THE COCA-COLA COMPANY RELATED TO THE EMBEDDED ROYALTY ON THE SALE OF CONCENTRATES (CASE STUDY ON UNITED STATES COURT JUDGMENT)

The Australian Tax Office (ATO) imposed withholding tax on what is considered an Embedded Royalty implied in the purchase transaction of Pepsi Australia's concentrate to Pepsi Singapore based on the United States Tax Court Judgment Number 31183-15 where the Internal Revenue Service (IRS), the Tax Authority in America, won the case against The Coca Cola Company by correcting the subsidiary's profit level using a fair price level approach to the profits of other independent bottling companies. The purpose of this study is to examine the court's Judgment can have direct implications for companies that produce Coca-Cola drinks in Indonesia. the research method used is qualitative with a literature study, namely by analyzing books, documents, news articles, national and international journals, and laws that are directly related to the research theme. This research concludes that the purchase of concentrate contains Embedded Royalty which can be subject to Income Tax Article 26 of the Income Tax

Navigating Reversed Valuation Dilemmas: SME Enterprises Nationalized in 1950s Poland - A Case Study

The publication describes a problem that often arises in court cases regarding the valuation of SME forcibly nationalized in the 1950s. Valuation of compensation to previous SME owners is an ongoing court debate in Poland. The authors proposed an approach that took into account the economic conditions at that time and complied with the principle of paying compensation for the actual losses incurred, and not for the potential losses that could be incurred as a result. At the same time, the publication analysed other similar judgments in cases regarding compensation for nationalized enterprises. The practical and scientific value of the publication lies in the fact that it addresses an existing practical problem and its solution. Research Design & Methods: the paper presents a conceptual proposal of the SME valuation method in unique circumstances, complemented by a detailed case study illustrating the application of this valuation approach. Findings: When calculating the compensation for nationalization or other forms of expropriation courts use various methods of valuing net assets (fair market value, book value, recreation value) plus separately determine the value of intangibles, such as licenses, based on the discounted average profits from such assets for a reasonable period of time. If indexation was employed (for historical cost valuation), it used either average interest rates in the economy, the cost of capital of a company, or the cost of lost opportunities for a particular company. Using discounted cash flow valuation for the entire business was uncommon and even if it was included in the bilateral investment treaties (which were meant to protect investors from expropriation) it was considered by the tribunals as speculative and unreliable. Our approach proposes net asset value approach with the use of inflation or average salaries for indexation (to calculate current values of assets) and a combined approach of historical values if they were known at the moment of nationalization and modern estimates of values of remaining assets (that belonged to the company but their value was not provided in the original documentation). Implications & Recommendations: The analysis of historical compensation decisions and bilateral investment treaties suggests that the most popular approach to valuing a loss from expropriation is the fair market value approach and net assets approach with a separate valuation of significant intangible assets provided that they gave certainty of profits for the investor. Contribution & Value Added: The practical and scientific value of the publication lies in the fact that it presents an existing practical problem of court calculation of compensations to owners of forcibly nationalized SMEs in Poland and its solution together with methodological framework that can be used in the future

Fair value and investment property in accounting literature: a review

Purpose This study aims to provide a timely review concerning the determinants and economic consequences of fair value reporting in real estate industry, as these topics have been gaining momentum in accounting literature recently. Design/methodology/approach Diverse editorial sources (e.g. Elsevier, Emerald, Meridian Allenpress, Springer, Sage, Taylor & Francis and Wiley-Blackwell) were consulted to identify relevant studies for this review. Keywords used to collect studies include “fair value” and “IAS 40” or “investment property” and “fair value or “fair value and real estate.” This search yields 33 studies published between 2009 and 2023. Findings The synthesis of reviewed papers suggests that studies were mainly conducted in the European countries after the mandatory adoption of international financial reporting standards (IFRS) in 2005 and the Australian setting. The first stream of research deals with the choice of fair value approach. Reported empirical findings suggest that corporate size and market-to-book ratio are negatively associated with fair value choice, whereas ownership dispersion increases the likelihood of choosing fair value approach. The empirical evidence concerning the determinants of fair value magnitude suggests the type of appraiser represents a key predictor of the extent of fair value use. The second stream of research examines the impact of fair value reporting in real estate industry. Findings suggest that empirical evidence is still limited with respect to creditors, managers and financial analysts; fair value reporting is generally associated with higher level of value relevance for investors; and the use of Level 3 inputs in fair value estimates for investment properties is associated with high degree of estimation uncertainty for external auditors leading to increased audit risk and fees. Practical implications With respect to regulators, this review emphasizes that the beneficial impacts of fair value reporting are linked to institutional characteristics (e.g. legal system, the degree of market development), the reliability concerns regarding fair value estimates and the independence of appraiser. Because real estate industry is generally characterized by the lack of active market, regulators may adopt regulations requiring the independence external appraiser. Originality/value This literature review represents a historical record and an introduction for accounting scholars, in emerging economies and other settings, where fair value accounting has gained wide acceptance among the investment community. It also offers guidance for future research avenues.

Good conscience of the debtor in the bankruptcy procedure: legal and moral and psychological dimension

At the current stage, the issue of bankruptcy of legal entities has been thoroughly worked out, has clearly defined and justified legal and economic mechanisms, works effectively not only in the world, but also in Ukraine. However, the issue of bankruptcy of individuals remains unresolved. The main problem is the ethical and psychological aspect of the bankruptcy procedure of an individual. Here there is a conflict of interests between the protection of the rights and freedoms of an individual as a citizen and the protection of the rights and interests of creditors. The article examines the good faith of the debtor in the bankruptcy procedure, focusing on legal and moral and psychological dimensions. The bankruptcy procedure is a complex process that affects both the legal position of the debtor and his psychological state. The good faith of the debtor is defined as a key principle that ensures the fairness and efficiency of bankruptcy procedures. The legislative framework that regulates the good faith of the debtor in Ukraine is analyzed, in particular the requirements for the behavior of the debtor at various stages of bankruptcy. The legal consequences of unscrupulous behavior are considered, such as the possibility of bankruptcy rejection or the imposition of additional sanctions. The moral and psychological dimension of good faith includes ethical norms and principles that influence the debtor’s decisions and his interaction with creditors and other interested parties. The psychological pressure experienced by the debtor during the bankruptcy procedure can affect his ability to act in good faith, so it is important to take this aspect into account when evaluating his behavior. The article also explores the socio-psychological consequences of bankruptcy, such as stigmatization and loss of reputation, which can affect the debtor’s integrity. Proposals are made to improve legislation to ensure greater transparency and fairness in bankruptcy procedures, as well as recommendations to support debtors on a psychological level. The changes proposed by the authors of the article will contribute to increasing the level of good faith of debtors, ensuring a fair and humane approach to solving bankruptcy problems.