scholarly journals Improving Tax Audit Efficiency Using Machine Learning: The Role of Taxpayer’s Network Data in Fraud Detection

Author(s):  
Vardan Baghdasaryan ◽  
Hrant Davtyan ◽  
Arsine Sarikyan ◽  
Zaruhi Navasardyan
Methodology ◽  
2006 ◽  
Vol 2 (1) ◽  
pp. 7-15 ◽  
Author(s):  
Joachim Gerich ◽  
Roland Lehner

Although ego-centered network data provide information that is limited in various ways as compared with full network data, an ego-centered design can be used without the need for a priori and researcher-defined network borders. Moreover, ego-centered network data can be obtained with traditional survey methods. However, due to the dynamic structure of the questionnaires involved, a great effort is required on the part of either respondents (with self-administration) or interviewers (with face-to-face interviews). As an alternative, we will show the advantages of using CASI (computer-assisted self-administered interview) methods for the collection of ego-centered network data as applied in a study on the role of social networks in substance use among college students.


2020 ◽  
Vol 11 (1) ◽  
pp. 115-143
Author(s):  
Kwang-Sook Lee ◽  
Eun-Sun Ki
Keyword(s):  

2020 ◽  
Author(s):  
Marc Philipp Bahlke ◽  
Natnael Mogos ◽  
Jonny Proppe ◽  
Carmen Herrmann

Heisenberg exchange spin coupling between metal centers is essential for describing and understanding the electronic structure of many molecular catalysts, metalloenzymes, and molecular magnets for potential application in information technology. We explore the machine-learnability of exchange spin coupling, which has not been studied yet. We employ Gaussian process regression since it can potentially deal with small training sets (as likely associated with the rather complex molecular structures required for exploring spin coupling) and since it provides uncertainty estimates (“error bars”) along with predicted values. We compare a range of descriptors and kernels for 257 small dicopper complexes and find that a simple descriptor based on chemical intuition, consisting only of copper-bridge angles and copper-copper distances, clearly outperforms several more sophisticated descriptors when it comes to extrapolating towards larger experimentally relevant complexes. Exchange spin coupling is similarly easy to learn as the polarizability, while learning dipole moments is much harder. The strength of the sophisticated descriptors lies in their ability to linearize structure-property relationships, to the point that a simple linear ridge regression performs just as well as the kernel-based machine-learning model for our small dicopper data set. The superior extrapolation performance of the simple descriptor is unique to exchange spin coupling, reinforcing the crucial role of choosing a suitable descriptor, and highlighting the interesting question of the role of chemical intuition vs. systematic or automated selection of features for machine learning in chemistry and material science.


2020 ◽  
Author(s):  
Siva Kumar Jonnavithula ◽  
Abhilash Kumar Jha ◽  
Modepalli Kavitha ◽  
Singaraju Srinivasulu

Author(s):  
Xin (Shane) Wang ◽  
Jun Hyun (Joseph) Ryoo ◽  
Neil Bendle ◽  
Praveen K. Kopalle

Author(s):  
Doris Xin ◽  
Eva Yiwei Wu ◽  
Doris Jung-Lin Lee ◽  
Niloufar Salehi ◽  
Aditya Parameswaran
Keyword(s):  

2021 ◽  
Vol 224 (2) ◽  
pp. S121-S122
Author(s):  
Ramamurthy Siripuram ◽  
Nathan R. Blue ◽  
Robert M. Silver ◽  
William A. Grobman ◽  
Uma M. Reddy ◽  
...  

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