Deep learning-based detection of tax frauds: an application to property acquisition tax

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Changro Lee

PurposeSampling taxpayers for audits has always been a major concern for policymakers of tax administration. The purpose of this study is to propose a systematic method to select a small number of taxpayers with a high probability of tax fraud.Design/methodology/approachAn efficient sampling method for taxpayers for an audit is investigated in the context of a property acquisition tax. An autoencoder, a popular unsupervised learning algorithm, is applied to 2,228 tax returns, and reconstruction errors are calculated to determine the probability of tax deficiencies for each return. The reasonableness of the estimated reconstruction errors is verified using the Apriori algorithm, a well-known marketing tool for identifying patterns in purchased item sets.FindingsThe sorted reconstruction scores are reasonably consistent with actual fraudulent/non-fraudulent cases, indicating that the reconstruction errors can be utilized to select suspected taxpayers for an audit in a cost-effective manner.Originality/valueThe proposed deep learning-based approach is expected to be applied in a real-world tax administration, promoting voluntary compliance of taxpayers, and reinforcing the self-assessing acquisition tax system.

2019 ◽  
Vol 31 (5) ◽  
pp. 772-789
Author(s):  
Nuno Costa

Purpose The purpose of this paper is to address misconceptions about the design of experiments (DoE) usefulness, avoid bad practices and foster processes’ efficiency and products’ quality in a timely and cost-effective manner with this tool. Design/methodology/approach To revisit and discuss the hindrances to DoE usage as well as bad practices in using this tool supported on the selective literature from Web of Science and Scopus indexed journals. Findings A set of recommendations and guidelines to mitigate DoE hindrances and avoid common errors or wrong decisions at the planning, running and data analysis phases of DoE are provided. Research limitations/implications Errors or wrong decisions in planning, running and analyzing data from statistically designed experiments are always possible so the expected results from DoE usage are not always 100 percent guaranteed. Practical implications Novice and intermediate DoE users have another perspective for developing and improving their “test and learn” capability and be successful with DoE. To appropriately plan and run statistically designed experiments not only save the user of DoE from incorrect decisions and depreciation of their technical competencies as they can optimize processes’ efficiency and products’ quality (reliability, durability, performance, robustness, etc.) in a structured, faster and cheaper way at the design and manufacturing stages. Social implications DoE usefulness will be increasingly recognized in industry and academy and, as consequence, better products can be made available for consumers, business performance can improve, and the link between industry and academy can be strengthened. Originality/value A supplemental perspective on how to succeed with DoE and foster its usage among managers, engineers and other technical staff is presented.


Author(s):  
Richard Bloss

PurposeThe purpose of this paper is to review the International Manufacturing Technology Show in Chicago with emphasis on new innovative robot applications on display.Design/methodology/approachIn‐depth interviews with exhibitors of robots as well as system integrators who apply robots to specific categories of applications.FindingsRobots are becoming smarter with more integrated capabilities such as vision and autonomous part picking from random bin locations. They are becoming more economical, faster and more application specific. Robot system integrators are creating more efficient solutions for customers to consider.Originality/valueThe paper suggests that users who investigated robot solutions in the past and found they did not meet applications requirements may want to revisit robotics and see what is new. Robot makers are making them faster, smarter and more adaptable than ever before. Today's robotic solutions can better address application needs in a more cost‐effective manner than ever before.


2021 ◽  
Author(s):  
Tirupathi Karthik ◽  
Vijayalakshmi Kasiraman ◽  
Bhavani Paski ◽  
Kashyap Gurram ◽  
Amit Talwar ◽  
...  

Background and aims: Chest X-rays are widely used, non-invasive, cost effective imaging tests. However, the complexity of interpretation and global shortage of radiologists have led to reporting backlogs, delayed diagnosis and a compromised quality of care. A fully automated, reliable artificial intelligence system that can quickly triage abnormal images for urgent radiologist review would be invaluable in the clinical setting. The aim was to develop and validate a deep learning Convoluted Neural Network algorithm to automate the detection of 13 common abnormalities found on Chest X-rays. Method: In this retrospective study, a VGG 16 deep learning model was trained on images from the Chest-ray 14, a large publicly available Chest X-ray dataset, containing over 112,120 images with annotations. Images were split into training, validation and testing sets and trained to identify 13 specific abnormalities. The primary performance measures were accuracy and precision. Results: The model demonstrated an overall accuracy of 88% in the identification of abnormal X-rays and 87% in the detection of 13 common chest conditions with no model bias. Conclusion: This study demonstrates that a well-trained deep learning algorithm can accurately identify multiple abnormalities on X-ray images. As such models get further refined, they can be used to ease radiology workflow bottlenecks and improve reporting efficiency. Napier Healthcare’s team that developed this model consists of medical IT professionals who specialize in AI and its practical application in acute & long-term care settings. This is currently being piloted in a few hospitals and diagnostic labs on a commercial basis.


Electronics ◽  
2020 ◽  
Vol 9 (4) ◽  
pp. 591
Author(s):  
Sunghak Kim ◽  
InChul Choi ◽  
Dohyeong Kim ◽  
Minho Lee

As global energy regulations are strengthened, improving energy efficiency while maintaining performance of electronic appliances is becoming more important. Especially in air conditioning, energy efficiency can be maximized by adaptively controlling the airflow based on detected human locations; however, several limitations such as detection areas, the installation environment, and sensor quantity and real-time performance which come from the constraints in the embedded system make it a challenging problem. In this study, by using a low resolution cost effective vision sensor, the environmental information of living spaces and the real-time locations of humans are learned through a deep learning algorithm to identify the living area from the entire indoor space. Based on this information, we improve the performance and the energy efficiency of air conditioner by smartly controlling the airflow on the identified living area. In experiments, our deep learning based spatial classification algorithm shows error less than ± 5 ° . In addition, the target temperature can be reached 19.8% faster and the power consumption can be saved up to 20.5% by the time the target temperature is achieved.


2015 ◽  
Vol 47 (5) ◽  
pp. 257-264 ◽  
Author(s):  
Rameshwar Dubey ◽  
Angappa Gunasekaran

Purpose – The purpose of this paper is to build a supply chain talent framework and test it empirically. Design/methodology/approach – The present study adopts extant literature to understand current state of supply chain talent literature and used knowledge and skill constructs and their items from comprehensive literature review to develop an instrument to gather data. The data are further checked for assumptions and further examines the framework using confirmatory factor analysis. Findings – The findings support previous studies and establishes that knowledge-skill framework is scientifically a strong framework which can help to build current supply chain competencies among future supply chain managers. Research limitations/implications – This study considers only a limited number of variables that define the supply chain talent. The framework can be further developed and extended to different industries and countries. Practical implications – The study identifies knowledge-skill framework which can help to develop a training module for current or aspiring supply chain managers. It also can provide significant input to design university supply chain management program to meet future supply chain manager’s requirements. Social implications – Include providing the right education and training in support of supply chain operations and in turn serving the community with products and services on time and that too in a most cost effective manner. Originality/value – This paper develops a new framework for supply chain talent development. This framework has been empirically tested, and major findings and future research directions are highlighted.


2021 ◽  
pp. 1-9
Author(s):  
Samad Amini ◽  
Lifu Zhang ◽  
Boran Hao ◽  
Aman Gupta ◽  
Mengting Song ◽  
...  

Background: Widespread dementia detection could increase clinical trial candidates and enable appropriate interventions. Since the Clock Drawing Test (CDT) can be potentially used for diagnosing dementia-related disorders, it can be leveraged to develop a computer-aided screening tool. Objective: To evaluate if a machine learning model that uses images from the CDT can predict mild cognitive impairment or dementia. Methods: Images of an analog clock drawn by 3,263 cognitively intact and 160 impaired subjects were collected during in-person dementia evaluations by the Framingham Heart Study. We processed the CDT images, participant’s age, and education level using a deep learning algorithm to predict dementia status. Results: When only the CDT images were used, the deep learning model predicted dementia status with an area under the receiver operating characteristic curve (AUC) of 81.3% ± 4.3%. A composite logistic regression model using age, level of education, and the predictions from the CDT-only model, yielded an average AUC and average F1 score of 91.9% ±1.1% and 94.6% ±0.4%, respectively. Conclusion: Our modeling framework establishes a proof-of-principle that deep learning can be applied on images derived from the CDT to predict dementia status. When fully validated, this approach can offer a cost-effective and easily deployable mechanism for detecting cognitive impairment.


2011 ◽  
Vol 29 (2) ◽  
pp. 214-224 ◽  
Author(s):  
P.Y. Thomas

PurposeThis paper aims to explore the educational potential of “cloud computing” (CC), and how it could be exploited in enhancing engagement among educational researchers and educators to better understand and improve their practice, in increasing the quality of their students' learning outcomes, and, thus, in advancing the scholarship of teaching and learning (SoTL) in a higher education context.Design/methodology/approachAdoption of the ideals of SoTL is considered an important approach for salvaging the higher education landscape around the world that is currently in a state of flux and evolution as a result of rapid advances in information and communications technology, and the subsequent changing needs of the digital natives. The study is based on ideas conceptualised from reading several editorials and articles on server virtualisation technology and cloud computing in several journals, with the eSchool News as the most important one. The paper identifies two cloud computing tools, their salient features and describes how cloud computing can be used to achieve the ideals of SoTL.FindingsThe study reports that the cloud as a ubiquitous computing tool and a powerful platform can enable educators to practise the ideals of SoTL. Two of the most useful free “cloud computing” applications are the Google Apps for Education which is a free online suite of tools that includes Gmail for e‐mail and Google Docs for documents, spreadsheets, and presentations, and Microsoft's cloud service (Live@edu) including the SkyDrive. Using the cloud approach, everybody can work on the same document at the same time to make corrections as well as improve it dynamically in a collaborative manner.Practical implicationsCloud computing has a significant place in higher education in that the appropriate use of cloud computing tools can enhance engagement among students, educators, and researchers in a cost effective manner. There are security concerns but they do not overshadow the benefits.Originality/valueThe paper provides insights into the possibility of using cloud computing delivery for originating a new instructional paradigm that makes a shift possible from the traditional practice of teaching as a private affair to a peer‐reviewed transparent process, and makes it known how student learning can be improved generally, not only in one's own classroom but also beyond it.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Qi Xiao ◽  
Rui Wang ◽  
Hongyu Sun ◽  
Limin Wang

PurposeThe paper aims to build a new objective evaluation method of fabric pilling by combining an integrated image analysis technology with a deep learning algorithm.Design/methodology/approachSeries of image analysis techniques were adopted. First, a Fourier transform transformed images into the frequency domain. The optimal resolution matrix of an exponential high-pass filter was determined by combining the energy algorithm. Second, the multidimensional discrete wavelet transform determined the optimal division level. Third, the iterative threshold method was used to enhance images to obtain a complete and clear pilling ball images. Finally, the deep learning algorithm was adopted to train data from pilling ball images, and the pilling levels were classified according to the learning features.FindingsThe paper provides a new insight about how to objectively evaluate fabric pilling grades. Results of the experiment indicate that the proposed objective evaluation method can obtain clear and complete pilling information and the classification accuracy rate of the deep learning algorithm is 94.2%, whose structures are rectified linear unit (ReLU) activation function, four hidden layers, cross-entropy learning rules and the regularization method.Research limitations/implicationsBecause the methodology of the paper is based on woven fabric, the research study’s results may lack generalizability. Therefore, researchers are encouraged to test other kinds of fabric further, such as knitted and unwoven fabrics.Originality/valueCombined with a series of image analysis technology, the integrated method can effectively extract clear and complete pilling information from pilled fabrics. Pilling grades can be classified by the deep learning algorithm with learning pilling information.


Author(s):  
Mykola Galushka ◽  
Chris Swain ◽  
Fiona Browne ◽  
Maurice D. Mulvenna ◽  
Raymond Bond ◽  
...  

AbstractThe discovery of new medications in a cost-effective manner has become the top priority for many pharmaceutical companies. Despite decades of innovation, many of their processes arguably remain relatively inefficient. One such process is the prediction of biological activity. This paper describes a new deep learning model, capable of conducting a preliminary screening of chemical compounds in-silico. The model has been constructed using a variation autoencoder to generate chemical compound fingerprints, which have been used to create a regression model to predict their LogD property and a classification model to predict binding in selected assays from the ChEMBL dataset. The conducted experiments demonstrate accurate prediction of the properties of chemical compounds only using structural definitions and also provide several opportunities to improve upon this model in the future.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ibtehal Talal Nafea

Purpose This study aims to propose a new simulation approach for a real-life large and complex crowd management which takes into account deep learning algorithm. Moreover, the proposed model also determines the crowd level and also sends an alarm to avoid the crowd from exceeding its limit. Also, the model estimates crowd density in the pictures through which the study evaluates the deep learning algorithm approach to address the problem of crowd congestion. Furthermore, the suggested model comprises of two main components. The first takes the images of the moving crowd and classifies them into five categories such as “heavily crowded, crowded, semi-crowded, light crowded and normal,” whereas the second one comprises of colour warnings (five). The colour of these lights depends upon the results of the process of classification. The paper is structured as follows. Section 2 describes the theoretical background; Section 3 suggests the proposed approach followed by convolutional neural network (CNN) algorithm in Section 4. Sections 5 and 6 explain the data set and parameters as well as modelling network. Experiment, results and simulation evaluation are explained in Sections 7 and 8. Finally, this paper ends with conclusion which is Section 9 of this paper. Design/methodology/approach This paper addresses the issue of large-scale crowd management by exploiting the techniques and algorithms of simulation and deep learning. It focuses on a real-life case study of Hajj pilgrimage in Saudi Arabia that exhibits intricate pattern of crowd management. Hajj pilgrimage includes performing Umrah along with hajj that involves several steps which is a sacred prayer of Muslims performed at different time span of the year. Muslims from all over the world visit the holy city of Mecca to perform Tawaf that is one of the stages included in the performance of Hajj or Umrah, it is an obligatory step in prayer. Accordingly, all pilgrims require visiting Mataf to perform Tawaf. It is essential to control the crowd performing Tawaf systematically in a constrained place to avoid any mishap. This study proposed a model for crowd management system by using image classification and a system of alarm to manage millions of people during Hajj. This proposed system highly depends on the adequate data set used to train CNN which is a deep learning technique and has recently drawn the attention of the research community as well as the industry in changing applications of image classification and the recognition of speed. The purpose is to train the model with mapped image data, making it available to be used in classifying the crowd into five categories like crowded, heavily crowded, semi-crowded, normal and light-crowded. The results produce adequate signals as they prove to be helpful in terms of monitoring the pilgrims which shows its usefulness. Findings After the first attempt of adding the first convolutional layer with 32 filters, the accuracy is not good and stands out at about 55%. Therefore, the algorithm is further improved by adding the second layer with 64 filters. This attempt is a success as it gives more improved results with an accuracy of 97%. After using the dropout fraction as a 0.5 to prevent overfitting, the test and training accuracy of 98% is achieved which is acceptable training and testing accuracy. Originality/value This study has proposed a model to solve the problem related to estimation of the level of congestion to avoid any accidents from happening because of it. This can be applied to the monitoring schemes that are used during Hajj, especially in crowd management during Tawaf. The model works as such that it activates an alarm when the default crowd limit exceeds. In this way, chances of the crowd reaching a dangerous level are reduced which minimizes the potential accidents that might take place. The model has a traffic light system, the appearance of red light means that the number of pilgrims in a particular area has exceeded its default limit and then it alerts to stop the migration of people to that particular area. The yellow light indicates that the number of pilgrims entering and leaving a particular area has equalized, then the pilgrims are suggested to slower their pace. Finally, the green light shows that the level of the crowd in a particular area is low and that the pilgrims can move freely in that area. The proposed model is simple and user friendly as it uses the most common traffic light system which makes it easier for the pilgrims to understand and follow accordingly.


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