A NOVEL MACHINE LEARNING-BASED APPROACH FOR IDENTIFICATION OF UNREALISTIC TAX RETURNS BY EEG SIGNAL PROCESSING

2021 ◽  
Author(s):  
Amir Ebrahimzadeh ◽  
Mansour Garkaz ◽  
Ali Khozin ◽  
Alireza Maetoofi
Keyword(s):  
Signal Processing ◽  
Nearest Neighbor ◽  
Lie Detection ◽  
Eeg Signal ◽  
K Nearest Neighbor ◽  
Test Protocol ◽  
Time Frequency ◽  
Tax Returns ◽  
Tax Fraud ◽  
Eeg Signal Processing

For many years, the uncertainty of lie-detection systems has been one of the concerns of tax organizations. Clearly, the results of these systems must be generalized by a high value of accuracy to be acceptable by related systems to identify tax fraud. In this paper, a new method based on P300-based component has been proposed for detection of tax fraud. To this end, the test protocol is designed based on Odd-ball paradigm concealed information recognition. This test was done on 40 people and their brain signals were acquired. After prepossessing, the classic features are extracted from each single trial. After that, time–frequency (TF) transformation is applied on the sweeps and TF features are produced thereupon. Then, the best combinational feature vector is selected in order to improve classifier accuracy. Finally, guilty and innocent persons are classified by K-nearest neighbor (KNN) and multilayer perceptron (MLP) classifiers. We found that combination of time–frequency and classic features has better ability to achieve higher amount of accuracy to identify the unrealistic tax returns. The obtained results show that the proposed method can detect deception by the accuracy of 91% which is better than other previously reported methods. This study, for the first time, succeeded in presenting a novel method for identifying unrealistic tax returns through EEG signal processing, which has significantly improved the yield of this study compared to the previous literature.

Tensor analysis of electroencephalogram signal for localization of event-related potentials

2021 ◽  
Author(s):  
Saeed Pouryazdian
Keyword(s):  
Signal Processing ◽  
Brain Activity ◽  
Tensor Analysis ◽  
Order Selection ◽  
Eeg Signal ◽  
Model Order Selection ◽  
Model Order ◽  
Time Frequency ◽  
Related Potentials ◽  
Eeg Signal Processing

Electroencephalogram (EEG) is widely used for monitoring, diagnosis purposes and also for study of brains physiological, mental and functional abnormalities. EEG is known to be a high-dimensional signal in which processing of information by the brain is reected in dynamical changes of the electrical activity in time, frequency, and space. EEG signal processing tends to describe and quantify these variations into functions with known spatio-temporal-spectral properties or at least easier to characterize. Multi-channel EEG recordings naturally include multiple modes. Matrix analysis, via stacking or concatenating other modes with the retained two modes, has been extensively used to represent and analyze the EEG data. On the other hand, Multi-way (tensor) analysis techniques keep the structure of the data, and by analyzing more dimensions simultaneously, summarize the data into more interpretable components. This work presents a generalized multi-way array analysis methodology in pattern classification systems as related to source separation and discriminant feature selection in EEG signal processing problems. Analysis of ERPs, as one of the main categories of EEG signals, requires systems that can exploit the variation of the signals in different contextual domains in order to reveal the hidden structures in the data. Temporal, spectral, spatial, and subjects/experimental conditions of multi-channel ERP signals are exploited here to generate three-way and four-way ERP tensors. Two key elements of this framework are the Time-Frequency representation (TFR) and CANDECOMP/PARAFAC model order selection techniques we incorporate for analysis. Here, we propose a fully data-driven TFR scheme, via combining the Empirical Mode Decomposition and Reassignment method, which yields a high resolution and cross-term free TFR. Furthermore, we develop a robust and effective model order selection scheme that outperforms conventional techniques in mid and low SNRs (i.e. 0􀀀10 dB) with a better Probability of Detection (PoD) and almost no extra computational overhead after the CANDECOMP/PARAFAC decomposition. ERP tensor can be regarded as a mixture that includes different kinds of brain activity, artifacts, interference, and noise. Using this framework, the desired brain activity could be extracted out from the mixture. The extracted signatures are then translated for different applications in brain-computer interface and cognitive neuroscience.

scholarly journals Tensor analysis of electroencephalogram signal for localization of event-related potentials

2021 ◽  
Author(s):  
Saeed Pouryazdian
Keyword(s):  
Signal Processing ◽  
Brain Activity ◽  
Tensor Analysis ◽  
Order Selection ◽  
Eeg Signal ◽  
Model Order Selection ◽  
Model Order ◽  
Time Frequency ◽  
Related Potentials ◽  
Eeg Signal Processing

Electroencephalogram (EEG) is widely used for monitoring, diagnosis purposes and also for study of brains physiological, mental and functional abnormalities. EEG is known to be a high-dimensional signal in which processing of information by the brain is reected in dynamical changes of the electrical activity in time, frequency, and space. EEG signal processing tends to describe and quantify these variations into functions with known spatio-temporal-spectral properties or at least easier to characterize. Multi-channel EEG recordings naturally include multiple modes. Matrix analysis, via stacking or concatenating other modes with the retained two modes, has been extensively used to represent and analyze the EEG data. On the other hand, Multi-way (tensor) analysis techniques keep the structure of the data, and by analyzing more dimensions simultaneously, summarize the data into more interpretable components. This work presents a generalized multi-way array analysis methodology in pattern classification systems as related to source separation and discriminant feature selection in EEG signal processing problems. Analysis of ERPs, as one of the main categories of EEG signals, requires systems that can exploit the variation of the signals in different contextual domains in order to reveal the hidden structures in the data. Temporal, spectral, spatial, and subjects/experimental conditions of multi-channel ERP signals are exploited here to generate three-way and four-way ERP tensors. Two key elements of this framework are the Time-Frequency representation (TFR) and CANDECOMP/PARAFAC model order selection techniques we incorporate for analysis. Here, we propose a fully data-driven TFR scheme, via combining the Empirical Mode Decomposition and Reassignment method, which yields a high resolution and cross-term free TFR. Furthermore, we develop a robust and effective model order selection scheme that outperforms conventional techniques in mid and low SNRs (i.e. 0􀀀10 dB) with a better Probability of Detection (PoD) and almost no extra computational overhead after the CANDECOMP/PARAFAC decomposition. ERP tensor can be regarded as a mixture that includes different kinds of brain activity, artifacts, interference, and noise. Using this framework, the desired brain activity could be extracted out from the mixture. The extracted signatures are then translated for different applications in brain-computer interface and cognitive neuroscience.

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