相关论文: Data science for assessing possible tax income man…
Benford's Law predicts that the first significant digit on the leftmost side of numbers in real-life data is proportioned between all possible 1 to 9 digits approximately as in LOG(1 + 1/digit), so that low digits occur much more frequently…
Whether males outperform females in mathematics is still debated. Such a gender gap varies across countries, but the determinants of the differences are unclear and could be produced by heterogeneity in the instructional systems or cultures…
With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of…
We show that the frequency distribution of the first significant digits of the numbers in the data sets generated from a large class of measures of quantum correlations, which are either entanglement measures, or belong to the…
The financial and economic crisis recently experienced by many European countries has increased demand for timely, coherent and consistent distributional information for the household sector. In the Euro area, most of the NCBs collect such…
Italy and the Eurozone are heading in the year 2012 into a financial depression of unprecedented magnitude, with a forthcoming multitude of often contradictory public economic and financial stability emergency interventions whose ultimate…
The diverse applications of the Benford law attract investigators working in various fields of physics, biology and sociology. At the same time, the groundings of the Benford law remain obscure. Our paper demonstrates that the Benford law…
We provide an analytically treatable model that describes in a unified manner income distribution for all income categories. The approach is based on a master equation with growth and reset terms. The model assumptions on the growth and…
We explore the possibility of using machine learning to identify interesting mathematical structures by using certain quantities that serve as fingerprints. In particular, we extract features from integer sequences using two empirical laws:…
Iafrate, Miller, and Strauch [Equipartition and a Distribution for Numbers: A Statistical Model for Benford's Law," arXiv:1503.08259] construct and test a statistical model for partitioning a conserved quantity. One consequence of their…
The application of machine learning to support the processing of large datasets holds promise in many industries, including financial services. However, practical issues for the full adoption of machine learning remain with the focus being…
We analyse the UK income distribution from 2000 to 2023 using HMRC annual percentile data for both pre-tax and post-tax income. We fit a prefactor-adjusted $\kappa$-generalised specification to the data by weighted non-linear least squares…
Financial distress of municipalities, although comparable to bankruptcy of private companies, has a far more serious impact on the well-being of communities. For this reason, it is essential to detect deficits as soon as possible.…
Taxes finance important government services that are now taken for granted in our society, such as infrastructure, health care, or retirement pensions. Tax authorities everywhere strive to ensure that all individuals and organizations…
We hypothesize that if election results are manipulated or forged, then, due to the well-known human attraction to round numbers, the frequency of reported round percentages can be increased. To test this hypothesis, we analyzed raw data…
In this paper we apply techniques of complex network analysis to data sources representing public funding programs and discuss the importance of the considered indicators for program evaluation. Starting from the Open Data repository of the…
By introducing elements of information mining to tax analysis, by means of data mining software and advanced computational concepts of artificial intelligence, the problem of tax evader's crime against public property has been addressed.…
In October 2013 Italy enacted Law 112 2013, containing the first national regulations about the open access availability of publicly-funded research results (publications). The impact of these new regulations with the specific situation of…
The conceptual background for a detailed study of the urban form of the city of Bologna is discussed with a view to modern methodological insight as it is being presented by recent results of complexity theory and the theory of…
In this work two soft computing methods, Artificial Neural Networks and Genetic Programming, are proposed in order to forecast the mean temperature that will occur in future seasons. The area in which the soft computing techniques were…