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This book constitutes of the revised selected papers from the 4th International Conference on Society 5.0, Society 5.0 2024, held in Moka, Mauritius, during June 26-28, 2024. The 29 full papers presented in this book were thoroughly reviewed and selected from a total of 76 qualified submissions. These papers discuss the various challenges and opportunities for a Society 5.0 in different areas, including Business Information Systems, Innovation and Entrepreneurship, Diversity, Innovation in the Digital Age, Healthcare and Care Systems, Information Security, Mobility, Human-System Interaction Scenarios, Fintech & International Collaborations.

Artificial intelligence. --- Black box. --- Bureaucracy.

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Black box theaters --- Théâtres de marionnettes

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In Belgium, the horeca sector plays an important role for the economy as well as for society. However, it faces a lot of difficulties coping with a high rate of bankruptcy and large employers’ contributions. The sector is also known for resorting to a lot of fiscal and social fraud. In order to help out the sector in its difficulties and to clean it up, the government has, thanks to an agreement with the European Union, dropped the VAT rates from 21 % to 12 % on food services consumed within the restaurants. In return, the horeca sector has accepted to strive against fraud. So, on January 1st 2016, the monitored cash register was introduced in the food industry. Through this device, the fiscal authorities will be given a way to control the actual activities of the restaurants.

The main objective of this master thesis is to analyze the efficiency of the recently introduced monitored cash register. On the one hand, we will have a view on the technical efficiency of such a tool. On the other hand, we will look at the impact of this device on the targeted group in terms of change in their management and adaptation but also have a look at the first results. In order to address this topic, we have collected qualitative information amongst four types of actors: restaurant owners, cash register distributors, the Walloon horeca Federation and the Federal Public Service Finance.

The main findings show that, up to now, no efficient technical ways have been set up on the Belgian market to get around the black box. However, one way to get around it, is to not register at all some of the clients’ consumptions. Although recent figures show a progress concerning employment and declaration of incomes and employees, restaurant owners are mitigated in the way they will manage the introduction of this antifraud tool. Some have decided to get rid of fraud, take up prices and lower the opening hours. Others claim they won’t change the way they work and risk to get sanctioned.

horeca --- fiscal fraud --- social fraud --- monitored cash register --- efficiency --- black box --- Sciences économiques & de gestion > Comptabilité & audit

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Drug Labeling. --- Language. --- Patient Education as Topic --- Drugs --- -Patient education --- -Drugs --- -Medicaments --- Medications --- Medicine (Drugs) --- Medicines (Drugs) --- Pharmaceuticals --- Prescription drugs --- Bioactive compounds --- Medical supplies --- Pharmacopoeias --- Chemotherapy --- Materia medica --- Pharmacology --- Pharmacy --- Education of patients --- Patients --- Sick --- Health education --- Languages --- Black Box Warning --- Boxed Warning --- Drug Labelling --- Labeling, Drug --- Package Inserts, Drug --- Product Labeling, Drug --- Black Box Warnings --- Box Warning, Black --- Box Warnings, Black --- Boxed Warnings --- Drug Package Insert --- Drug Package Inserts --- Drug Product Labeling --- Insert, Drug Package --- Inserts, Drug Package --- Labeling, Drug Product --- Labelling, Drug --- Package Insert, Drug --- Warning, Black Box --- Warning, Boxed --- Warnings, Black Box --- Warnings, Boxed --- Off-Label Use --- methods. --- Labeling --- -Packaging --- -Education --- Bijsluiters voor geneesmiddelen --- -methods. --- -Bijsluiters voor geneesmiddelen. --- Bijsluiters voor geneesmiddelen. --- Patient education --- Drug Labeling --- Language --- Medicaments --- Packaging --- methods --- Education --- Dialect --- Dialects

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Since the 1st January 2015, the Belgian Government decide to force the use of a fraud control system to ensure that all Horeca operators follow the tax and social regulations. The Horeca sector has unfortunately a bad reputation regarding the fraud.
We are now at the end of 2017 and since the obligation to use a black box in 2015, the companies active in this sector had already published their annual accounts at the National Bank of Belgium. So these accounting information are already available for a first study of impact.
This research thesis includes two main investigations:
•What impact has had the « black box » regulation on the Horeca sector?
•Is it possible to analyse this impact by means of the annuals accounts?
We start by an analysis of the sector and of the Belgian economy as a whole to try to understand the main characteristics of the Horeca sector in terms of activities, workforce, tax regulation, social regulation, fraud.
Then we quickly present the main actors of the sector.
After that we present the timeframe of the introduction of the black box in the sector and we explain concretely what a black box and a cash register system is.
Next we present our identification of the accounts concerned by the black box regulation.
Then we present our method to use the Belgian « chart of accounts » to identify an impact of the black box regulation. We also study the limit of accounting information regarding this impact study. We try to overcome these difficulties through our analysis.
In the analysis and results part of this project thesis, we analyse all the accounts identified and we look if there is an impact on the accounts and what is it. If there is no way to analyse the account identified, we try to propose an alternative.
Finally we come to the conclusion in which we try to answer our two original questions.

Chart of accounts, Annuals accounts, Accounting Model, Impact study, Black Box, Horeca, Fraud, Cash register system, Fiscal data module, Bel-First, Aggregated accounts. --- Sciences économiques & de gestion > Comptabilité & audit