Avaliando o impacto da seleção de recursos baseada na correlação ponto-bisserial em classificadores de aprendizado de máquina: um estudo de caso de detecção de fraude em cartão de crédito

Autores

  • Ahmed A.H. Alkurdi Department of Information Technology, Duhok Technical College, Duhok Polytechnic University, Duhok, KRG-Iraq; Department of Computer Science, College of Science, Nawroz University, Duhok, KRG-Iraq.
  • Renas R. Asaad Department of Computer Science, College of Science, Nawroz University, Duhok, KRG-Iraq. Department of Technical Informatics, Technical College of Informatics, Akre University for Applied Science, Duhok, KRG-Iraq.
  • Saman M Almufti Department of Computer Science, College of Science, Nawroz University, Duhok, KRG-Iraq Department of Technical Informatics, Technical College of Informatics, Akre University for Applied Science, Duhok, KRG-Iraq
  • Nawzat S. Ahmed Department of Information Technology, Duhok Technical College, Duhok Polytechnic University, Duhok, KRG-Iraq

Palavras-chave:

Cartão de Crédito, Fraude, Aprendizado de Máquina, Desempenho Preditivo, Seleção de Recursos Baseada em PBC

Resumo

Objetivo: Este artigo examina os fatores que influenciam a conscientização e a adoção das Normas Internacionais de Contabilidade do Setor Público (IPSAS) nas unidades públicas do Vietnã. O objetivo é identificar os principais desafios e impulsionadores que afetam a compreensão e a implementação dessas normas.

Métodos: O estudo utiliza uma metodologia de pesquisa, coletando respostas de uma amostra de unidades de serviço público no Vietnã. O questionário foi elaborado para avaliar o nível de conscientização e prontidão dessas unidades para adotar as IPSAS, considerando variáveis como apoio gerencial, treinamento e infraestrutura técnica. Foi realizada uma análise estatística para determinar os fatores mais influentes.

Resultados: Os resultados destacam que o apoio gerencial, o treinamento adequado e o acesso à infraestrutura técnica apropriada são cruciais para a implementação bem-sucedida das IPSAS. A falta de conscientização, treinamento insuficiente e limitações de recursos são as principais barreiras à adoção dessas normas. Unidades públicas com maiores níveis de conscientização e melhor acesso a recursos são mais propensas a implementar as IPSAS com sucesso.

Contribuição: O estudo oferece insights valiosos sobre o processo de adoção das IPSAS no setor público do Vietnã. Ele oferece recomendações para melhorar os programas de treinamento, aumentar o apoio gerencial e fortalecer a capacidade técnica das unidades públicas para garantir uma implementação mais suave das normas.

Conclusão: A implementação das IPSAS no setor público do Vietnã é influenciada por vários fatores-chave, como conscientização, treinamento e infraestrutura. O fortalecimento dessas áreas pode melhorar significativamente o processo de adoção e aumentar a transparência e a responsabilidade na gestão financeira pública.

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2024-03-25

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A.H. Alkurdi, A., R. Asaad, R., M Almufti, S., & S. Ahmed, N. (2024). Avaliando o impacto da seleção de recursos baseada na correlação ponto-bisserial em classificadores de aprendizado de máquina: um estudo de caso de detecção de fraude em cartão de crédito. Revista Gestão & Tecnologia, 24, 166–196. Recuperado de https://revistagt.fpl.emnuvens.com.br/get/article/view/2882

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