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Relevant bibliographies by topics / Payment control

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Academic literature on the topic 'Payment control'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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Journal articles on the topic "Payment control"

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Bogodistov, Yevgen, and Jürgen Moormann. "Cash means control." European Journal of Management Issues 27, no. 3-4 (2019): 55–62. http://dx.doi.org/10.15421/191906.

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Purpose – to investigate reasons and conditions impacting payment preferences. Design/Method/Approach. In this exploratory study, we apply the Implicit Association Test in order to investigate whether the prejudice of the population of some countries such as Germany preferring cash holds. Findings. Cash payments still play a major role in a number of countries although other payment options, namely card payments, are promoted heavily. We discover that the type of payment and the level of control are implicitly associated. We manipulate the emotions of fear and joy. The relationship

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Popławski, Mariusz, Gábor Hulkó, Tetiana Iefymenko, and Bogumił Pahl. "Control of Local Tax Payments: A Comparative Law Case Study." Białostockie Studia Prawnicze 28, no. 2 (2023): 81–97. http://dx.doi.org/10.15290/bsp.2023.28.02.06.

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Abstract Tax payment is the basic form of fulfilling a tax obligation. It is included in the effective method of removing tax liabilities. As part of the control of payments of local taxes carried out by the tax authorities, it was found that an unauthorized employee of this authority unlawfully accepted payments of taxes that he did not pay to the account of the tax authority. A legal doubt has arisen in this respect as to whether the payment made in the above-mentioned circumstances is the payment of tax that gives rise to the removal of the tax liability. The main goal of the authors, withi

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Trisna, Ayu, and Hesti Herawati Sianipar. "Analysis Of Non-Cash Payment Control Systems On Revenue At PT Marga Sarana Jabar." Jurnal Ilmiah Akuntansi Kesatuan 11, no. 3 (2023): 577–86. http://dx.doi.org/10.37641/jiakes.v11i3.2148.

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PT Marga Sarana is companies operating in the field service that is as administration and service service road toll. In giving service to users road effective and efficient toll road for customers feel comfortable as well as make it easier accessibility road toll, then required system payment in a way non-cash ( e -tool). System Many non- cash payments profitable and giving convenience to user her, especially For company in do A activity business his shaped non- cash payment, will more A little risk its implementation compared to with system payment cash. System systemized non - cash payments

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Tkachuk, Volodymyr. "Problems of development of non-banking payment systems in Ukraine." Economic Analysis, no. 29(4) (2019): 80–88. http://dx.doi.org/10.35774/econa2019.04.080.

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Introduction. The development of non-cash payments is the key to economic growth in any country, because on the one hand, the level of control over payments increases, and on the other - the volume of customer spending increases, which leads to increased consumption and GDP growth. However, current trends in e-commerce and online commerce require the emergence of new technological solutions in the form of electronic payment systems that can legally handle transactions with electronic money and cryptocurrencies. Given the rapid pace of growth in transactions through non-banking electronic payme

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Cueva, Martha Alexandra Padilla, Lourdes Candelaria Moreno Gamio, Julio Enrique Haro Carranza, Martín Felipe Castro Velásquez, Analucia del Rosario Moreno Gamio, and Gustavo Andrés Haro Vargas. "Impact of Internal Control in the Management of Payments to Suppliers of Construction Companies." Revista de Gestão Social e Ambiental 18, no. 10 (2024): e09285. http://dx.doi.org/10.24857/rgsa.v18n10-213.

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ABSTRACT Purpose: Determine to what extent internal control affects the management of payment to construction company suppliers. Theoretical Framework: Focuses on the importance of streamlining and avoiding delays in payment to suppliers through improving internal control in construction companies, based on COSO 2013 and the theory of Arthur Holmes. Method: A quantitative study of causal correlation type was carried out in a population of less than 50 individuals (38), so that we worked with a list of 38 workers related to the tax management of construction companies, given the small populatio

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Walimuni, Piumi Chethana, Aparna Samaraweera, and Lalith De Silva. "Payment mechanisms for contractors for better environmental hazard controlling in road construction projects." Built Environment Project and Asset Management 7, no. 4 (2017): 426–40. http://dx.doi.org/10.1108/bepam-11-2016-0069.

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Purpose There is a growing concern that contractors can be motivated for environmental protection through effective fund allocation and proper payment mechanisms. However, an in-depth analysis of environmental hazard-controlling methods and related payments to the contractor in road construction in Sri Lanka is not much popular among the extant literature. Thus, the purpose of this paper is to explore different payment mechanisms that are being used with environmental hazard-controlling methods, to achieve better control in such hazards in Sri Lankan road construction projects. Design/methodol

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Gunawan, Hendra, and Melisa Melisa. "The Relationship between Gender and Tax Payments." Journal of Applied Accounting and Taxation 2, no. 2 (2017): 209–15. https://doi.org/10.5281/zenodo.1306200.

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Paying taxes is one deduction from earnings in a company, a few companies are working to find a way to minimize tax payments but still within reasonable limits and do not violate the rules of law that have been defined. This study aims to determine the effect of gender on tax payments using control variables ROA, size, and leverage. Measurement gender is using dummy variables. Dependent measurements are measured using the tax payments CETR. The population used in this study is all companies except for the construction sector and the financial sector. The sample was selected using purposive sam

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Liu, Rong, Jifei Wu, and Grace Fang Yu-Buck. "The influence of mobile QR code payment on payment pleasure: evidence from China." International Journal of Bank Marketing 39, no. 2 (2021): 337–56. http://dx.doi.org/10.1108/ijbm-11-2020-0574.

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PurposeDrawing on self-determination theory, this paper compares the effects of QR code payment method (autonomous vs dependent payment) on payment pleasure, its mechanism and the boundary condition in the mobile payment setting.Design/methodology/approachFour studies were conducted to examine the effect of QR code payment method on payment pleasure. In study 1, 108 undergraduate students were asked to recall a recent experience when they made either autonomous payment or dependent payment. Study 2 assigned 74 undergraduate students to either the autonomous or dependent payment. Study 3 replic

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Naudts, Ellen, and Jorgen Eijlander. "Can paying become too easy? Questions regarding frictionless payments at the crossroads of public policy objectives." Journal of Payments Strategy & Systems 18, no. 4 (2024): 342. https://doi.org/10.69554/zsja8338.

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Rapid digitisation has paved the way for a plethora of innovative payment methods, aimed at eliminating payment frictions. Frictionless payments are at a crossroads of public policy objectives including innovation, customer convenience, sustainability, consumer protection and financial inclusion. The complexity in balancing these objectives requires discussion from an early stage, to prevent unintended policy effects for (certain groups of) consumers. This paper highlights that European payment services legislation does not yet fully address the unique challenges of frictionless payments, resu

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Hedman, Jonas, Felix B. Tan, Jacques Holst, and Martin Kjeldsen. "Taxonomy of payments: a repertory grid analysis." International Journal of Bank Marketing 35, no. 1 (2017): 75–96. http://dx.doi.org/10.1108/ijbm-12-2015-0187.

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Purpose Recent innovations in payment instruments have fundamentally changed the ways we pay. These innovations, such as mobile/SMS payments and online banking, contain features that are likely to influence how people choose to pay. The purpose of this paper is to understand the factors that impact payers’ choice of payment instruments. Design/methodology/approach Through in-depth interviews using the repertory grid technique, the authors explored 15 payers’ perceptions of six payment instruments, including coins, banknotes, debit cards, credit cards, mobile payments, and online banking. The a

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Dissertations / Theses on the topic "Payment control"

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Lima, Elvira. "The financing health care : an analysis of the impact of the Portuguese hospital financing systems." Thesis, University of Nottingham, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.267133.

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Khorrami, Babak. "Static and dynamic inventory models under inflation, time value of money and permissible delay in payment." Morgantown, W. Va. : [West Virginia University Libraries], 2001. http://etd.wvu.edu/templates/showETD.cfm?recnum=2023.

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Thesis (M.S.)--West Virginia University, 2001.<br>Title from document title page. Document formatted into pages; contains xi, 126 p. : ill. (some col.). Includes abstract. Includes bibliographical references (p. 105-108).

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Deichert, Martin K. "United States Marine Corps personal discount rates as evidenced from voluntary separation payment programs." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2006. http://library.nps.navy.mil/uhtbin/hyperion/06Mar%5FDeichert.pdf.

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Thesis (M.S. in Management)--Naval Postgraduate School, March 2006.<br>Thesis Advisor(s): Nayantara D. Hensel, Kathryn M. Kocher. "March 2006." Includes bibliographical references (p. 103-104). Also available online.

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Leslie, Daniel A. "Anti-cyberlaundering regulation and control." Thesis, University of the Western Cape, 2010. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_2346_1362391049.

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<p>This paper is inspired by the ills borne out of the internet. The internet has become a modern day tool for criminals seeking to conceal the proceeds derived from their crime, hence the&nbsp<br>problematic notion of cyberlaundering. This paper journeys through the world of cyberlaundering by looking into the structure of the crime in great depth. It explores various possibilities, and tries to hatch out viable solutions to the dilemma.</p>

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Linder, Nicholas Richard. "The method of payment as a market signal in merger and acquisition transactions for South African firms." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/30620.

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Merger and acquisition (M&A) transactions have been the subject of numerous studies over the years. The effect of the method of payment in M&A transactions has been studied in first world countries where information transfer is regarded as being highly efficient. The aim of this research was to study the effect of the method of payment to both acquirer and target companies post the announcement of M&A transactions within the context of emerging economies. South African JSE listed firms were used as a proxy for emerging market companies.Event study methodologies are only as sound as the statist

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Meng, Yao. "Assessing the effect of new control and payment methods on heating energy consumption and occupant behaviour in Chinese dwellings." Thesis, Loughborough University, 2017. https://dspace.lboro.ac.uk/2134/25749.

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Energy demand reduction has become a global issue involving all countries, including China. As major energy consumers in today s society, the need for buildings to be built and operated more energy efficiently is well recognized. In 1995, the national standard on building energy efficiency in China (JGJ 26-95) was refined and updated to become the new residential Buildings standard (JGJ 26-2010) published in 2010. In the new version, many changes have been made to support the construction of more energy efficient buildings in China. For example, in the new standard, all buildings are highly re

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Reis, Kleber Rodger. "Controle interno em órgão público: um estudo do sistema de pagamento de pessoal da Marinha do Brasil." Universidade do Estado do Rio de Janeiro, 2012. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4359.

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Os administradores da atualidade convivem, por um lado, com o aumento permanente das demanda dos cidadãos por serviços públicos e, por outro lado, com a carência de recursos e a resistência da população à elevação da base tributária. Tal dilema exige que, cada vez mais, os sistemas de controle interno sejam fortalecidos, com o objetivo de disponibilizar informações confiáveis que possibilitem o controle das operações e a melhora do processo de tomada de decisões. Assim, o presente estudo procurou investigar se o sistema de controle interno utilizado pelo Sistema de Pagamento de Pessoal da Mari

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PARIGOT, PAOLA SCAMPINI BOUCAS. "MOBILE PHONE AS A WAY OF PAYMENT AND HELP FOR THE FINANCIAL CONTROL OF THE LOW INCOME CONSUMERS IN RIO DE JANEIRO." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2009. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=15483@1.

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Com a privatização do setor de telecomunicações em 1998 e o lançamento do celular pré-pago em 1999, a indústria de telefonia móvel celular brasileira passou a vivenciar um grande crescimento e parte importante deste sucesso foi devido à adoção do celular pelas camadas de menor renda da população. Este estudo investiga a natureza dos problemas de pagamento dos consumidores mais pobres da Cidade do Rio de Janeiro e como o celular pode ser utilizado por eles tanto como instrumento de pagamento como de controle de orçamento doméstico. O estudo se desenvolveu por meio de entrevistas qualitativas na

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Bouhafa, Mohamed. "Paiement électronique. Le secteur bancaire entre l'adoption de l'innovation et la lutte contre la fraude." Thesis, Université Côte d'Azur (ComUE), 2019. http://www.theses.fr/2019AZUR0001.

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Ce travail de recherche porte sur l’adoption de l’innovation et la lutte contre la fraude dans le paiement électronique du secteur bancaire tunisien, plus spécifiquement il vise l’exploration de la relation entre les composantes du marketing relationnel et les variables liées ; à l’individu, à la banque et au site marchand et leur impact sur l’intention d’utilisation des moyens de paiement électroniques dans les banques tunisiennes. L’objectif principal de ce travail étant la construction d’un modèle intégrateur qui illustre la relation entre le comportement du client et les facteurs influant

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Wang, Hua. "Access management in electronic commerce system." University of Southern Queensland, Faculty of Sciences, 2004. http://eprints.usq.edu.au/archive/00001522/.

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The definition of Electronic commerce is the use of electronic transmission mediums to engage in the exchange, including buying and selling, of products and services requiring transportation, either physically or digitally, from location to location. Electronic commerce systems, including mobile e-commerce, are widely used since 1990. The number of world-wide Internet users tripled between 1993 and 1995 to 60 million, and by 2000 there were 250 million users. More than one hundred countries have Internet access. Electronic commerce, especial mobile e-commerce systems, allows their users to acc

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Books on the topic "Payment control"

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D, Rosko Michael, ed. Planning and internal control under prospective payment. Aspen Publishers, 1986.

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Library of Congress. Congressional Research Service, ed. Medicare: Recalculating payment rates under the prospective payment system. Library of Congress, Congressional Research Service, 1987.

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Office, General Accounting. Streamlining the payment process while maintaining effective internal control. The Office, 2000.

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Timo, Iivarinen, and Suomen Pankki, eds. Regulation and control of payment system risks: A Finnish perspective. [Bank of Finland], 2003.

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International Centre for Integrated Mountain Development, ed. Options for payment mechanisms under national REDD+programmes. International Centre for Integrated Mountain Development, 2012.

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Tafese, Melese. Assessment on Advance Payment Management and Control System of Public Organization. LAP LAMBERT Academic Publishing, 2017.

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United, States Congress Senate Committee on Appropriations Subcommittee on Departments of Labor Health and Human Services Education and Related Agencies. Oversight of Medicare contractors' payment safeguard activities: Hearing before a subcommittee of the Committee on Appropriations, United States Senate, One Hundred First Congress, first session, special hearing. U.S. G.P.O., 1989.

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Reardon, Leo B. Medicare cataract surgery alternate payment demonstration: Final evaluation report. Abt Associates Inc., 1997.

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Washington (State). Health Care Authority., ed. Status report linking payment to performance: A joint health purchasing project. Dept. of Social and Health Services, 2006.

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Welch, W. Pete. Geographic payment areas for the Medicare fee schedule: Alternative approaches. Urban Institute, 1991.

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Book chapters on the topic "Payment control"

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Taleizadeh, Ata Allah. "Delayed Payment." In Inventory Control Models with Motivational Policies. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-72715-8_3.

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Taleizadeh, Ata Allah. "Advanced Payment." In Inventory Control Models with Motivational Policies. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-72715-8_4.

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Ward, Mike. "Developments in Electronic Payment Systems Security." In Integrity, Internal Control and Security in Information Systems. Springer US, 2002. http://dx.doi.org/10.1007/978-0-387-35583-2_7.

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Wang, Hua, Jinli Cao, and Yanchun Zhang. "Using RBAC to Secure Payment Process in Cloud." In Access Control Management in Cloud Environments. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-31729-4_6.

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Korobeynikova, Olga M., Dmitry A. Korobeynikov, Larisa V. Popova, Marina V. Glazova, and Ekaterina V. Kuzmina. "Innovations in the Retail Payment Market of Russia." In Studies in Systems, Decision and Control. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-56433-9_44.

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Ele, Millicent. "Oil Spill Prevention, Sanctions, and Payment of Compensations." In Corporate Environmental Responsibility and Pollution Control Laws. Routledge, 2025. https://doi.org/10.4324/9781003435150-2.

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Wang, Zhanquan, Mengyuan Guo, Zhen Li, Minwei Tang, and Jiechao Yu. "Knowledge Graph Construction for Payment Data Risk Control." In Lecture Notes in Electrical Engineering. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-5959-4_231.

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Wang, Hua, Jinli Cao, and Yanchun Zhang. "A Self-Scalable Anonymity Payment Approach in Cloud Environment." In Access Control Management in Cloud Environments. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-31729-4_5.

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Sakallah, Mohammed Hedar, and Mohammad Fayez Abu Sulaiman. "Factors Affecting Consumers’ Adoption of Mobile Payment Technology in Palestine." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-49544-1_16.

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Hassan, Ayman, Arezou Harraf, and Wael Abdallah. "Exploring Small and Medium Enterprises Expectations of Electronic Payment in Kuwait." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-35828-9_2.

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Conference papers on the topic "Payment control"

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S, Sakthimurugan, K. Ragini, K. Priyadharsini, Varanasi Srinivas, Zaid Ajzan Alsalami, and Prashant Gupta. "Blockchain-Based Secure Payment Systems for E-Commerce." In 2025 International Conference on Intelligent Control, Computing and Communications (IC3). IEEE, 2025. https://doi.org/10.1109/ic363308.2025.10956192.

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Anthraper, Joseph Abraham, and Kamal Upreti. "Fraud Prevention in Banking: Innovative Techniques for Detecting Payment Fraud." In 2025 International Conference on Intelligent Control, Computing and Communications (IC3). IEEE, 2025. https://doi.org/10.1109/ic363308.2025.10957594.

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Barbadekar, Ashwini, Arpit Mahalle, Anish Awalgaonkar, and Sarthak Auti. "Creative Blockchain: Empowering Composers with Copyright Security and Royalty Payment." In 2024 International Conference on IoT Based Control Networks and Intelligent Systems (ICICNIS). IEEE, 2024. https://doi.org/10.1109/icicnis64247.2024.10823367.

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Nagarajan, Sevinthi Kali Sankar, Rabail Adwani, Kardeepa Ponnuchamy, Harshal Shah, Shashikala Gurpur, and Ramya Maranan. "Enhanced Anomaly Detection in Embedded Payment Systems using Depthwise Separable CNN with Dandelion Optimizer." In 2025 International Conference on Intelligent Computing and Control Systems (ICICCS). IEEE, 2025. https://doi.org/10.1109/iciccs65191.2025.10984622.

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Parameswara, I. Gede Arya Raditya, and Muhammad Zuhri Catur Candra. "The Development of Blockchain-Based Access Control with a Decentralized XACML Approach: A Case Study on Payment Gateway." In 2024 IEEE International Conference on Data and Software Engineering (ICoDSE). IEEE, 2024. https://doi.org/10.1109/icodse63307.2024.10829870.

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Surjandy, Julio Matthew Anza Putra, Leonard Sean Lee, and Juan Veris Tandrean. "The Effects of Advertising, Perceived Benefit, UI/UX, IS Security Model, and Satisfaction Towards the Actual Usage of Digital Payment." In 2024 International Conference on Computer, Control, Informatics and its Applications (IC3INA). IEEE, 2024. http://dx.doi.org/10.1109/ic3ina64086.2024.10732405.

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Miloșvici, Dragos Gabriel, Claudia Lazur, and Lacramioara Mansour. "Cryptocurrency and taxation: accounting and legal implications." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.50.

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Digital currencies provide multiple opportunities for attractive businesses, offering investments and secure transactions through blockchain. Additionally, they can be owned and traded without restrictions on quantity or amount, both by individuals and legal entities, thus simplifying and diversifying payment processing. At the same time, digital payments are vulnerable to cyberattacks, which can affect the confidentiality of personal data. The most well-known virtual currency is Bitcoin, invented in 2008 by Satoshi Nakamoto and published in 2009. It opens a new path toward the digital payment

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Suwandi, Suwandi, Turini Turini, and Lena Magdalena. "SISTEM AKUNTANSI INTERNAL CONTROL ATAS PIUTANG FPD (1-6) (STUDI KASUS PT. COLUMBUS MULTI SARANA) CABANG CIREBON." In Seminar Ilmiah Sistem Informasi Manajemen dan Akuntansi. Goodwood Conferences, 2022. http://dx.doi.org/10.35912/sisima.v1i1.4.

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PT.Columbus Multi Sarana is a multinational company engaged in the financing of electronic and furniture products. In terms of managing consumer receivables, PT.Columbus Multi Sarana carries out strict internal control by empowering competent employees in their respective fields. The purpose of this study was to analyze the internal control accounting system for accounts receivable. The receivables that the author discusses specifically for installments 1 to 6, better known as FPD 1-6 (First Payment Default). The author uses a descriptive research method, which is a method that describes the c

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Zhang, Qinghua. "Mobile payment in mobile e-commerce." In 2008 7th World Congress on Intelligent Control and Automation. IEEE, 2008. http://dx.doi.org/10.1109/wcica.2008.4593933.

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S., Susila Sakthy, T. Ragupathy, and Kishore G. "Smart Payment and Billing Management System." In 2020 International Conference on Power, Energy, Control and Transmission Systems (ICPECTS). IEEE, 2020. http://dx.doi.org/10.1109/icpects49113.2020.9336964.

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Reports on the topic "Payment control"

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Amine, Razan, and Fabrizio Santoro. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini, RiB 83. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.007.

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To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion (Okunogbe and Santoro 2021). Eswatini mandated e-filing for all income taxpayers in September 2020, through the online e-Tax platform. Subsequently, the tax administration launched a zero-cash-handling policy for tax payments in April 2021. Our paper evaluated the impact of the e-Tax mandate on income taxpayers’

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Amine, Razan, and Fabrizio Santoro. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.006.

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To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion (Okunogbe and Santoro 2021). Eswatini mandated e-filing for all income taxpayers in September 2020, through the online e-Tax platform. Subsequently, the tax administration launched a zero-cash-handling policy for tax payments in April 2021. Our paper evaluated the impact of the e-Tax mandate on income taxpayers’

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Goldmark, Lara, and Gabriel Schor. Information Through Vouchers: What Next, After Paraguay? Inter-American Development Bank, 1999. http://dx.doi.org/10.18235/0006797.

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A functional weakness of the training market is the extreme difficulty with which potential purchasers of "training" can gauge the quality of training programs in advance of payment. However, no training provider would allow a customer to delay payment of course fees until the course has been completed. In such a circumstance, upon completion of the course, the trainee has received what he wanted to acquire (knowledge and skills), and therefore has a strong incentive to refuse payment. An effective instrument would promote investment in the training market, and also reduce the information gap

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Alonso-Robisco, Andrés, José Manuel Carbó, Pedro Jesús Cuadros-Solas, and Jara Quintanero. The effects of open banking on fintech providers: evidence using microdata from Spain. Banco de España, 2025. https://doi.org/10.53479/39138.

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Open banking initiatives, which aim to increase competition and innovation in the financial sector by enabling the customer-authorised sharing of financial data among banks, regulated third-party providers and other financial stakeholders, are becoming widespread around the world. This paper investigates the impact of open banking on the development of the fintech sector, focusing particularly on payment-related financial services. We utilise the implementation of the Second Payment Services Directive (PSD2) in Europe as a natural experiment and employ a difference-in-differences methodology t

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Castro, Lucio, and Carlos Scartascini. Research Insights: How Do Messages Affect Taxpayers’ Behavior? Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005060.

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The results of a field experiment in Argentina indicate that taxpayers who received a deterrent message (describing the penalties for non-compliance) are more likely to comply with payment of taxes than taxpayers in the control group. After receiving reciprocity and peer effects messages, the probability of compliance increased for some contributors but decreased for others according to their underlying distribution of beliefs. The use of messages on tax bills influences taxpayers depending on their prior beliefs, the location of their residence, and whether or not they live in the city where

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Lines, Lisa M., Marque C. Long, Jamie L. Humphrey, et al. Artificially Intelligent Social Risk Adjustment: Development and Pilot Testing in Ohio. RTI Press, 2022. http://dx.doi.org/10.3768/rtipress.2022.rr.0047.2209.

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Prominent voices have called for a better way to measure, predict, and adjust for social factors in healthcare and population health. Local area characteristics are sometimes framed as a proxy for patient characteristics, but they are often independently associated with health outcomes. We have developed an “artificially intelligent” approach to risk adjustment for local social determinants of health (SDoH) using random forest models to understand life expectancy at the Census tract level. Our Local Social Inequity score draws on more than 150 neighborhood-level variables across 10 SDoH domain

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van den Boogaard,, Vanessa, and Fabrizio Santoro. Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.016.

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Community contributions are often required as part of community-driven development (CDD) programmes, with payment encouraged through matching grants. However, little remains known about the impact of matching grants, or the implications of requiring community contributions in order for communities to receive development funding. This paper describes research where we partner with two non-governmental organisations (NGOs) – one international and one Somali – and undertake a randomised control trial of a CDD matching grant programme designed to incentivise informal contributions for local public

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Balyk, Nadiia, Svitlana Leshchuk, and Dariia Yatsenyak. Developing a Mini Smart House model. [б. в.], 2020. http://dx.doi.org/10.31812/123456789/3741.

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The work is devoted to designing a smart home educational model. The authors analyzed the literature in the field of the Internet of Things and identified the basic requirements for the training model. It contains the following levels: command, communication, management. The authors identify the main subsystems of the training model: communication, signaling, control of lighting, temperature, filling of the garbage container, monitoring of sensor data. The proposed smart home educational model takes into account the economic indicators of resource utilization, which gives the opportunity to sa

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Esbach, Michael, and Mike Hedemark. Payments for Ecosystem Services: An Introduction and Case Study on Lao PDR. American Museum of Natural History, 2012. http://dx.doi.org/10.5531/cbc.ncep.0057.

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Humans are dependent on resources and processes provided by ecosystems, known as ecosystem services (e.g., food, clean water, disease control, climate regulation). Yet populations are placing increasing demands on critical ecosystems, often leading to their degradation and loss. This unsustainable use can be partly attributed to the fact that ecosystem services are not fully captured in commercial markets and are thus undervalued. Payments for Ecosystem Services (PES) are a suite of mechanisms designed to determine the value of ecosystem services and promote their conservation in the marketpla

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Bando, Rosangela, and Claudia Uribe. Experimental Evidence on Credit Constraints. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0011721.

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Credit constraints are central to development economics theory. However, there is scant direct evidence that supports the existence of such constraints. Traditional tests observe how consumption changes after an unexpected income shock. Such changes can also result from myopic behavior or precautionary savings. This study uses a randomized control trial to explore the effects of enabling savings as a tool to smooth consumption, keeping income constant. The study focuses on community instructors in Mexico. Instructors have to deal with idiosyncratic shocks and shocks related to settling in to n

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