Globally, 20% to 40% of medical resources are wasted, which could be avoided through professional audit of health insurance claims. The professional audit can pinpoint excessive use of unnecessary medicines and medical examinations. Taiwan’s National Health Insurance Bureau (TNHIB) deducts the weight that medical resources carry if regarded as unnecessary or abused when examining health insurance claims. The ratio of the deducted weight to the total weight claimed by a hospital is defined as the health insurance claim deduction rate (HICDR). A high HICDR increases the operating expenses of the hospital. In addition, it takes the hospital many resources to prepare and file appeals for the deduction. This study aims to: (1) minimize the weight deducted by the TNHIB for a hospital; and (2) facilitate efficient appeals to claim denials. It is expected that HICDR will be reduced through big data analytics. In this study, evidence-based medicine (EBM) is involved to clarify the debate, dilemmas, conflicts of interests in examining health insurance claims. A natural language method—latent Dirichlet allocation (LDA), was used to analyze patients’ medical records. The topics derived from the LDA are used as factors in the logistic regression model to estimate the probability of each claim to be deducted. The experimental results on various medical departments show that the proposed predictive model can produce accurate results, and lead to more than 41.7% reduction to the deduction of the health insurance claims. It is equivalent to more than a 750 thousand NT dollars saving per year. The efficiency of application is validated compared to the manual process that is time-consuming and labor intensive. Moreover, it is expected that this study will supplement the insufficiency of traditional methods and propose a new and effective solution to reduce the deduction rate.

As developing economies become more industrialized, the energy problem has become a major challenge in the twenty-first century. Countries around the world have been developing renewable energy to meet the Sustainable Development Goals (SDGs) of the United Nations (UN) and the 26th UN Climate Change Conference of the Parties (COP26). Leaders of enterprises have been made aware of the need to protect the environment and have been practicing environmental marketing strategies and green information systems (GISs) as part of ESG practices. With the rapid growth of the available data from renewable electricity suppliers, the analyses of multi-attribute characteristics across different fields of studies use data mining to obtain viable rule induction and achieve adaptive management. Rough set theory is an appropriate method for multi-attribute classification and rule induction. Nevertheless, past studies for Big Data analytics have tended to focus on incremental algorithms for dynamic databases. This study entails rough set theory from the perspective of the decrement decay alternative rule-extraction algorithm (DAREA) to explore rule induction and present case evidence with managerial implications for the emerging renewable energy industry. This study innovates rough set research to handle data deletion in a Big Data system and promotes renewable energy with valued managerial implications.