Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Data Sets

2020 ◽  
Author(s):  
Federico Siano ◽  
Peter D. Wysocki
Keyword(s):  
Big Data ◽  
Transfer Learning ◽  
Textual Analysis ◽  
Data Sets ◽  
Accounting Disclosures

Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Data Sets

2021 ◽  
Author(s):  
Federico Siano ◽  
Peter Wysocki
Keyword(s):  
Big Data ◽  
Transfer Learning ◽  
Textual Analysis ◽  
Low Cost ◽  
Language Model ◽  
Fine Tuning ◽  
Superior Performance ◽  
Data Sets ◽  
Quarterly Earnings ◽  
Accounting Disclosures

We introduce and apply machine transfer learning methods to analyze accounting disclosures. We use the examples of the new BERT language model and sentiment analysis of quarterly earnings disclosures to demonstrate the key transfer learning concepts of: (i) pre-training on generic "Big Data", (ii) fine-tuning on small accounting datasets, and (iii) using a language model that captures context rather than stand-alone words. Overall, we show that this new approach is easy to implement, uses widely-available and low-cost computing resources, and has superior performance relative to existing textual analysis tools in accounting. We conclude with suggestions for opportunities to apply transfer learning to address important accounting research questions.

Construction of 3-D Terrain Models from BIG Data Sets

2014 ◽  
Author(s):  
Pankaj K. Agarwal ◽  
Thomas Moelhave
Keyword(s):  
Big Data ◽  
Data Sets ◽  
Terrain Models

Big Data Security Challenges and Solution of Distributed Computing in Hadoop Environment: A Security Framework

2020 ◽  
Vol 13 (4) ◽  
pp. 790-797
Author(s):  
Gurjit Singh Bhathal ◽  
Amardeep Singh Dhiman
Keyword(s):  
Big Data ◽  
Data Security ◽  
Data Sets ◽  
Security Framework ◽  
Hadoop Distributed File System ◽  
Current Scenario ◽  
Hadoop Cluster ◽  
Ciphertext Policy ◽  
In Transit ◽  
Hadoop Framework

Background: In current scenario of internet, large amounts of data are generated and processed. Hadoop framework is widely used to store and process big data in a highly distributed manner. It is argued that Hadoop Framework is not mature enough to deal with the current cyberattacks on the data. Objective: The main objective of the proposed work is to provide a complete security approach comprising of authorisation and authentication for the user and the Hadoop cluster nodes and to secure the data at rest as well as in transit. Methods: The proposed algorithm uses Kerberos network authentication protocol for authorisation and authentication and to validate the users and the cluster nodes. The Ciphertext-Policy Attribute- Based Encryption (CP-ABE) is used for data at rest and data in transit. User encrypts the file with their own set of attributes and stores on Hadoop Distributed File System. Only intended users can decrypt that file with matching parameters. Results: The proposed algorithm was implemented with data sets of different sizes. The data was processed with and without encryption. The results show little difference in processing time. The performance was affected in range of 0.8% to 3.1%, which includes impact of other factors also, like system configuration, the number of parallel jobs running and virtual environment. Conclusion: The solutions available for handling the big data security problems faced in Hadoop framework are inefficient or incomplete. A complete security framework is proposed for Hadoop Environment. The solution is experimentally proven to have little effect on the performance of the system for datasets of different sizes.

scholarly journals Classification of jujube defects in small data sets based on transfer learning

2021 ◽  
Author(s):  
Jianping Ju ◽  
Hong Zheng ◽  
Xiaohang Xu ◽  
Zhongyuan Guo ◽  
Zhaohui Zheng ◽  
...  
Keyword(s):  
Transfer Learning ◽  
Loss Function ◽  
Training Model ◽  
Parameter Distribution ◽  
Test Accuracy ◽  
Small Data ◽  
Data Sets ◽  
Data Set ◽  
Small Data Sets

AbstractAlthough convolutional neural networks have achieved success in the field of image classification, there are still challenges in the field of agricultural product quality sorting such as machine vision-based jujube defects detection. The performance of jujube defect detection mainly depends on the feature extraction and the classifier used. Due to the diversity of the jujube materials and the variability of the testing environment, the traditional method of manually extracting the features often fails to meet the requirements of practical application. In this paper, a jujube sorting model in small data sets based on convolutional neural network and transfer learning is proposed to meet the actual demand of jujube defects detection. Firstly, the original images collected from the actual jujube sorting production line were pre-processed, and the data were augmented to establish a data set of five categories of jujube defects. The original CNN model is then improved by embedding the SE module and using the triplet loss function and the center loss function to replace the softmax loss function. Finally, the depth pre-training model on the ImageNet image data set was used to conduct training on the jujube defects data set, so that the parameters of the pre-training model could fit the parameter distribution of the jujube defects image, and the parameter distribution was transferred to the jujube defects data set to complete the transfer of the model and realize the detection and classification of the jujube defects. The classification results are visualized by heatmap through the analysis of classification accuracy and confusion matrix compared with the comparison models. The experimental results show that the SE-ResNet50-CL model optimizes the fine-grained classification problem of jujube defect recognition, and the test accuracy reaches 94.15%. The model has good stability and high recognition accuracy in complex environments.

scholarly journals DV-DVFS: merging data variety and DVFS technique to manage the energy consumption of big data processing

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Hossein Ahmadvand ◽  
Fouzhan Foroutan ◽  
Mahmood Fathy
Keyword(s):  
Big Data ◽  
Energy Consumption ◽  
Processing Time ◽  
Experimental Results ◽  
The Other ◽  
Data Sets ◽  
Multiple Sources ◽  
Evaluation Phase ◽  
Dynamic Voltage ◽  
Processing Resources

AbstractData variety is one of the most important features of Big Data. Data variety is the result of aggregating data from multiple sources and uneven distribution of data. This feature of Big Data causes high variation in the consumption of processing resources such as CPU consumption. This issue has been overlooked in previous works. To overcome the mentioned problem, in the present work, we used Dynamic Voltage and Frequency Scaling (DVFS) to reduce the energy consumption of computation. To this goal, we consider two types of deadlines as our constraint. Before applying the DVFS technique to computer nodes, we estimate the processing time and the frequency needed to meet the deadline. In the evaluation phase, we have used a set of data sets and applications. The experimental results show that our proposed approach surpasses the other scenarios in processing real datasets. Based on the experimental results in this paper, DV-DVFS can achieve up to 15% improvement in energy consumption.

Auto-sharing parameters for transfer learning based on multi-objective optimization

2021 ◽  
pp. 1-13
Author(s):  
Hailin Liu ◽  
Fangqing Gu ◽  
Zixian Lin
Keyword(s):  
Transfer Learning ◽  
Optimization Problem ◽  
Data Sets ◽  
Multi Objective Optimization ◽  
Particle Swarm Optimizer ◽  
Real World Data ◽  
Data Set ◽  
Target Task ◽  
Main Research ◽  
Multi Objective

Transfer learning methods exploit similarities between different datasets to improve the performance of the target task by transferring knowledge from source tasks to the target task. “What to transfer” is a main research issue in transfer learning. The existing transfer learning method generally needs to acquire the shared parameters by integrating human knowledge. However, in many real applications, an understanding of which parameters can be shared is unknown beforehand. Transfer learning model is essentially a special multi-objective optimization problem. Consequently, this paper proposes a novel auto-sharing parameter technique for transfer learning based on multi-objective optimization and solves the optimization problem by using a multi-swarm particle swarm optimizer. Each task objective is simultaneously optimized by a sub-swarm. The current best particle from the sub-swarm of the target task is used to guide the search of particles of the source tasks and vice versa. The target task and source task are jointly solved by sharing the information of the best particle, which works as an inductive bias. Experiments are carried out to evaluate the proposed algorithm on several synthetic data sets and two real-world data sets of a school data set and a landmine data set, which show that the proposed algorithm is effective.

scholarly journals Measuring the Effectiveness of Adaptive Random Forest for Handling Concept Drift in Big Data Streams

Entropy ◽  
2021 ◽  
Vol 23 (7) ◽  
pp. 859
Author(s):  
Abdulaziz O. AlQabbany ◽  
Aqil M. Azmi
Keyword(s):  
Big Data ◽  
Random Forest ◽  
Real Time ◽  
Data Streams ◽  
Learning Algorithm ◽  
Concept Drift ◽  
The United States ◽  
Careful Consideration ◽  
Data Sets ◽  
Stream Data

We are living in the age of big data, a majority of which is stream data. The real-time processing of this data requires careful consideration from different perspectives. Concept drift is a change in the data’s underlying distribution, a significant issue, especially when learning from data streams. It requires learners to be adaptive to dynamic changes. Random forest is an ensemble approach that is widely used in classical non-streaming settings of machine learning applications. At the same time, the Adaptive Random Forest (ARF) is a stream learning algorithm that showed promising results in terms of its accuracy and ability to deal with various types of drift. The incoming instances’ continuity allows for their binomial distribution to be approximated to a Poisson(1) distribution. In this study, we propose a mechanism to increase such streaming algorithms’ efficiency by focusing on resampling. Our measure, resampling effectiveness (ρ), fuses the two most essential aspects in online learning; accuracy and execution time. We use six different synthetic data sets, each having a different type of drift, to empirically select the parameter λ of the Poisson distribution that yields the best value for ρ. By comparing the standard ARF with its tuned variations, we show that ARF performance can be enhanced by tackling this important aspect. Finally, we present three case studies from different contexts to test our proposed enhancement method and demonstrate its effectiveness in processing large data sets: (a) Amazon customer reviews (written in English), (b) hotel reviews (in Arabic), and (c) real-time aspect-based sentiment analysis of COVID-19-related tweets in the United States during April 2020. Results indicate that our proposed method of enhancement exhibited considerable improvement in most of the situations.

CLASSROOM VIGNETTESBias in algorithms and the misuse of big data sets

ACM Inroads ◽  
2020 ◽  
Vol 11 (2) ◽  
pp. 12-17
Author(s):  
Henry M. Walker
Keyword(s):  
Big Data ◽  
Data Sets
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