scholarly journals Artificial Intelligence in Corporate Sustainability: Using LSTM and GRU for Going Concern Prediction

2021 ◽  
Vol 13 (21) ◽  
pp. 11631
Author(s):  
Der-Jang Chi ◽  
Chien-Chou Chu
Keyword(s):  
Artificial Intelligence ◽  
Deep Learning ◽  
Prediction Models ◽  
Short Term Memory ◽  
Corporate Sustainability ◽  
Learning Algorithms ◽  
Error Rates ◽  
Type I ◽  
Going Concern ◽  
Financial Variables

“Going concern” is a professional term in the domain of accounting and auditing. The issuance of appropriate audit opinions by certified public accountants (CPAs) and auditors is critical to companies as a going concern, as misjudgment and/or failure to identify the probability of bankruptcy can cause heavy losses to stakeholders and affect corporate sustainability. In the era of artificial intelligence (AI), deep learning algorithms are widely used by practitioners, and academic research is also gradually embarking on projects in various domains. However, the use of deep learning algorithms in the prediction of going concern remains limited. In contrast to those in the literature, this study uses long short-term memory (LSTM) and gated recurrent unit (GRU) for learning and training, in order to construct effective and highly accurate going-concern prediction models. The sample pool consists of the Taiwan Stock Exchange Corporation (TWSE) and the Taipei Exchange (TPEx) listed companies in 2004–2019, including 86 companies with going concern doubt and 172 companies without going concern doubt. In other words, 258 companies in total are sampled. There are 20 research variables, comprising 16 financial variables and 4 non-financial variables. The results are based on performance indicators such as accuracy, precision, recall/sensitivity, specificity, F1-scores, and Type I and Type II error rates, and both the LSTM and GRU models perform well. As far as accuracy is concerned, the LSTM model reports 96.15% accuracy while GRU shows 94.23% accuracy.

scholarly journals Using Deep Learning Algorithms for CPAs’ Going Concern Prediction

Information ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 73
Author(s):  
Chyan-Long Jan
Keyword(s):  
Deep Learning ◽  
Prediction Models ◽  
Stock Exchange ◽  
Learning Algorithms ◽  
Regression Tree ◽  
Classification And Regression Tree ◽  
Going Concern ◽  
Taiwan Stock Exchange ◽  
Going Concern Opinion ◽  
Economic Journal

Certified public accounts’ (CPAs) audit opinions of going concern are the important basis for evaluating whether enterprises can achieve normal operations and sustainable development. This study aims to construct going concern prediction models to help CPAs and auditors to make more effective/correct judgments on going concern opinion decisions by deep learning algorithms, and using the following methods: deep neural networks (DNN), recurrent neural network (RNN), and classification and regression tree (CART). The samples of this study are companies listed on the Taiwan Stock Exchange and the Taipei Exchange, a total of 352 companies, including 88 companies with going concern doubt and 264 normal companies (with no going concern doubt). The data from 2002 to 2019 are taken from the Taiwan Economic Journal (TEJ) Database. According to the empirical results, with the important variables selected by CART and modeling by RNN, the CART-RNN model has the highest going concern prediction accuracy (the accuracy of the test dataset is 95.28%, and the average accuracy is 93.92%).

Developing an Artificial Intelligence Project in your Radiology Department

2020 ◽  
Vol 2 ◽  
pp. 58-61 ◽  
Author(s):  
Syed Junaid ◽  
Asad Saeed ◽  
Zeili Yang ◽  
Thomas Micic ◽  
Rajesh Botchu
Keyword(s):  
Neural Network ◽  
Artificial Intelligence ◽  
Health Care ◽  
Deep Learning ◽  
Learning Algorithms ◽  
Radiology Department ◽  
Short Article ◽  
Computing Power ◽  
Road Map ◽  
Key Concepts

The advances in deep learning algorithms, exponential computing power, and availability of digital patient data like never before have led to the wave of interest and investment in artificial intelligence in health care. No radiology conference is complete without a substantial dedication to AI. Many radiology departments are keen to get involved but are unsure of where and how to begin. This short article provides a simple road map to aid departments to get involved with the technology, demystify key concepts, and pique an interest in the field. We have broken down the journey into seven steps; problem, team, data, kit, neural network, validation, and governance.

scholarly journals A Novel Load Forecasting Approach Based on Smart Meter Data Using Advance Preprocessing and Hybrid Deep Learning

2021 ◽  
Vol 11 (6) ◽  
pp. 2742
Author(s):  
Fatih Ünal ◽  
Abdulaziz Almalaq ◽  
Sami Ekici
Keyword(s):  
Deep Learning ◽  
Energy Consumption ◽  
Prediction Models ◽  
Short Term Memory ◽  
Critical Role ◽  
Load Forecasting ◽  
Unified Framework ◽  
Short Term ◽  
Planning And Scheduling ◽  
Short Term Load Forecasting

Short-term load forecasting models play a critical role in distribution companies in making effective decisions in their planning and scheduling for production and load balancing. Unlike aggregated load forecasting at the distribution level or substations, forecasting load profiles of many end-users at the customer-level, thanks to smart meters, is a complicated problem due to the high variability and uncertainty of load consumptions as well as customer privacy issues. In terms of customers’ short-term load forecasting, these models include a high level of nonlinearity between input data and output predictions, demanding more robustness, higher prediction accuracy, and generalizability. In this paper, we develop an advanced preprocessing technique coupled with a hybrid sequential learning-based energy forecasting model that employs a convolution neural network (CNN) and bidirectional long short-term memory (BLSTM) within a unified framework for accurate energy consumption prediction. The energy consumption outliers and feature clustering are extracted at the advanced preprocessing stage. The novel hybrid deep learning approach based on data features coding and decoding is implemented in the prediction stage. The proposed approach is tested and validated using real-world datasets in Turkey, and the results outperformed the traditional prediction models compared in this paper.

scholarly journals Reviewing the relationship between machines and radiology: the application of artificial intelligence

2021 ◽  
Vol 10 (2) ◽  
pp. 205846012199029
Author(s):  
Rani Ahmad
Keyword(s):  
Artificial Intelligence ◽  
Machine Learning ◽  
Deep Learning ◽  
Health Care Professionals ◽  
Learning Algorithms ◽  
Machine Learning Algorithms ◽  
Health Science ◽  
Computer Algorithms ◽  
Learning Models ◽  
Specificity And Sensitivity

Background The scope and productivity of artificial intelligence applications in health science and medicine, particularly in medical imaging, are rapidly progressing, with relatively recent developments in big data and deep learning and increasingly powerful computer algorithms. Accordingly, there are a number of opportunities and challenges for the radiological community. Purpose To provide review on the challenges and barriers experienced in diagnostic radiology on the basis of the key clinical applications of machine learning techniques. Material and Methods Studies published in 2010–2019 were selected that report on the efficacy of machine learning models. A single contingency table was selected for each study to report the highest accuracy of radiology professionals and machine learning algorithms, and a meta-analysis of studies was conducted based on contingency tables. Results The specificity for all the deep learning models ranged from 39% to 100%, whereas sensitivity ranged from 85% to 100%. The pooled sensitivity and specificity were 89% and 85% for the deep learning algorithms for detecting abnormalities compared to 75% and 91% for radiology experts, respectively. The pooled specificity and sensitivity for comparison between radiology professionals and deep learning algorithms were 91% and 81% for deep learning models and 85% and 73% for radiology professionals (p < 0.000), respectively. The pooled sensitivity detection was 82% for health-care professionals and 83% for deep learning algorithms (p < 0.005). Conclusion Radiomic information extracted through machine learning programs form images that may not be discernible through visual examination, thus may improve the prognostic and diagnostic value of data sets.

scholarly journals Learners Demographics Classification on MOOCs During the COVID-19: Author Profiling via Deep Learning Based on Semantic and Syntactic Representations

2021 ◽  
Vol 6 ◽  
Author(s):  
Tahani Aljohani ◽  
Alexandra I. Cristea
Keyword(s):  
Neural Network ◽  
Neural Networks ◽  
Deep Learning ◽  
Prediction Models ◽  
Short Term Memory ◽  
Methodological Approach ◽  
High Accuracy ◽  
Directional Model ◽  
Textual Representations ◽  
The One

Massive Open Online Courses (MOOCs) have become universal learning resources, and the COVID-19 pandemic is rendering these platforms even more necessary. In this paper, we seek to improve Learner Profiling (LP), i.e. estimating the demographic characteristics of learners in MOOC platforms. We have focused on examining models which show promise elsewhere, but were never examined in the LP area (deep learning models) based on effective textual representations. As LP characteristics, we predict here the employment status of learners. We compare sequential and parallel ensemble deep learning architectures based on Convolutional Neural Networks and Recurrent Neural Networks, obtaining an average high accuracy of 96.3% for our best method. Next, we predict the gender of learners based on syntactic knowledge from the text. We compare different tree-structured Long-Short-Term Memory models (as state-of-the-art candidates) and provide our novel version of a Bi-directional composition function for existing architectures. In addition, we evaluate 18 different combinations of word-level encoding and sentence-level encoding functions. Based on these results, we show that our Bi-directional model outperforms all other models and the highest accuracy result among our models is the one based on the combination of FeedForward Neural Network and the Stack-augmented Parser-Interpreter Neural Network (82.60% prediction accuracy). We argue that our prediction models recommended for both demographics characteristics examined in this study can achieve high accuracy. This is additionally also the first time a sound methodological approach toward improving accuracy for learner demographics classification on MOOCs was proposed.

scholarly journals Advanced Deep Learning Model

2021 ◽  
Author(s):  
Yew Kee Wong
Keyword(s):  
Artificial Intelligence ◽  
Machine Learning ◽  
Decision Making ◽  
Deep Learning ◽  
Learning Algorithms ◽  
Learning Model ◽  
Intelligence Analysis ◽  
Basic Parameters ◽  
Deep Learning Model ◽  
Learning Sets

Deep learning is a type of machine learning that trains a computer to perform human-like tasks, such as recognizing speech, identifying images or making predictions. Instead of organizing data to run through predefined equations, deep learning sets up basic parameters about the data and trains the computer to learn on its own by recognizing patterns using many layers of processing. This paper aims to illustrate some of the different deep learning algorithms and methods which can be applied to artificial intelligence analysis, as well as the opportunities provided by the application in various decision making domains.

Comprehensive Overview of Neural Networks and Its Applications in Autonomous Vehicles

2019 ◽  
pp. 159-173
Author(s):  
Jay Rodge ◽  
Swati Jaiswal
Keyword(s):  
Neural Network ◽  
Artificial Intelligence ◽  
Neural Networks ◽  
Deep Learning ◽  
Autonomous Vehicles ◽  
Autonomous Vehicle ◽  
Learning Algorithms ◽  
Activation Functions ◽  
Comprehensive Overview ◽  
Unit Component

Deep learning and Artificial intelligence (AI) have been trending these days due to the capability and state-of-the-art results that they provide. They have replaced some highly skilled professionals with neural network-powered AI, also known as deep learning algorithms. Deep learning majorly works on neural networks. This chapter discusses about the working of a neuron, which is a unit component of neural network. There are numerous techniques that can be incorporated while designing a neural network, such as activation functions, training, etc. to improve its features, which will be explained in detail. It has some challenges such as overfitting, which are difficult to neglect but can be overcome using proper techniques and steps that have been discussed. The chapter will help the academician, researchers, and practitioners to further investigate the associated area of deep learning and its applications in the autonomous vehicle industry.

scholarly journals A Comparative Study of Bitcoin Price Prediction Using Deep Learning

Mathematics ◽  
2019 ◽  
Vol 7 (10) ◽  
pp. 898 ◽  
Author(s):  
Suhwan Ji ◽  
Jongmin Kim ◽  
Hyeonseung Im
Keyword(s):  
Neural Network ◽  
Deep Learning ◽  
Prediction Models ◽  
Short Term Memory ◽  
Learning Methods ◽  
The Public ◽  
Price Prediction ◽  
Profitability Analysis ◽  
The Media ◽  
Long Short Term Memory

Bitcoin has recently received a lot of attention from the media and the public due to its recent price surge and crash. Correspondingly, many researchers have investigated various factors that affect the Bitcoin price and the patterns behind its fluctuations, in particular, using various machine learning methods. In this paper, we study and compare various state-of-the-art deep learning methods such as a deep neural network (DNN), a long short-term memory (LSTM) model, a convolutional neural network, a deep residual network, and their combinations for Bitcoin price prediction. Experimental results showed that although LSTM-based prediction models slightly outperformed the other prediction models for Bitcoin price prediction (regression), DNN-based models performed the best for price ups and downs prediction (classification). In addition, a simple profitability analysis showed that classification models were more effective than regression models for algorithmic trading. Overall, the performances of the proposed deep learning-based prediction models were comparable.

Toward Railway Automated Defect Detection From Onboard Data Using Deep Learning

2020 ◽  
Author(s):  
Milad Afzalan ◽  
Farrokh Jazizadeh ◽  
Mehdi Ahmadian
Keyword(s):  
Time Series ◽  
Deep Learning ◽  
Defect Detection ◽  
Short Term Memory ◽  
Rolling Stock ◽  
Ride Quality ◽  
Type I ◽  
Large Set ◽  
Track Geometry ◽  
Spatial Efficiency

Abstract Regular monitoring of railway systems is imperative for improving safety and ride quality. To this end, data collection is carried out regularly in the rail industry to document performance and maintenance. The use of machine learning methods in the past recent years has provided opportunities for improved data processing and defect detection and monitoring. Such methods rely on installing instrumentation wayside or collecting data from onboard rolling stock. Using the former approach, only specific locations can be monitored, which could hinder covering a large territory. The latter, however, enables monitoring large sections of track, hence proving far more spatial efficiency. In this paper, we have investigated the feasibility of rail defect detection using deep learning from onboard data. The source of data is acceleration and track geometry collected from onboard railcars. Such an approach allows collecting a large set of data on a regular basis. A long short-term memory (LSTM) architecture is proposed to examine the measured time-series to flag potential track defects. The proposed architecture investigates the characteristics of time-series signatures during a short time (∼ls) and classifies the associated track segment to normal/defect states. Furthermore, a novel automated labeling method is proposed to parse the exception report data (recorded by the maintenance team) and label defects for associated time-series signatures during the training phase. In a pilot study, field data from a revenue service Class I railroad has been used to evaluate the proposed deep learning method. The results show that it is possible to efficiently analyze the data (collected onboard a railcar operated in revenue service) for automated defect detection, with relatively higher accuracy for FRA type I defects.

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