Feature selection is essential for prioritising important attributes in data to improve prediction quality in machine learning algorithms.As different selection techniques identify different feature sets,relying on a ...Feature selection is essential for prioritising important attributes in data to improve prediction quality in machine learning algorithms.As different selection techniques identify different feature sets,relying on a single method may result in risky decisions.The authors propose an ensemble approach using union and quorum combination techniques with five primary individual selection methods which are analysis of variance,variance threshold,sequential backward search,recursive feature elimination,and least absolute selection and shrinkage operator.The proposed method reduces features in three rounds:(i)discard redundant features using pairwise correlation,(ii)individual methods select their own feature sets independently,and(iii)equalise individual feature sets.The equalised individual feature sets are combined using union and quorum techniques.Both the combined and individual sets are tested for network anomaly detection using random forest,decision tree,K-nearest neighbours,Gaussian Naive Bayes,and logistic regression classifiers.The experimental results on the UNSW-NB15 data set show that random forest with union and quorum feature sets yields 99 and 99.02% f1_score with minimum 6 and 12 features,respectively.The results on the NSL-KDD data set show that random forest with union and quorum gets 99.34 and 99.21% f1_score with a minimum of 28 and 18 features.展开更多
In this study,we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network regressions.This methodology allows us to dea...In this study,we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network regressions.This methodology allows us to deal with nonlinearities detected in the data,which is the principal contribution to the previous literature.We ana-lyzed Compustat data for Germany,the United Kingdom,France,Italy,and Spain for the 2006–2015 period,focusing on discretionary accruals.We considered three tax avoidance measures,two based on the effective tax rate(ETR)and one on book-tax differences(BTD).Our results indicate the presence of nonlinear patterns and a posi-tive,statistically significant relationship between discretionary accruals and both ETR indicators implying that when companies resort to earnings management,a larger tax-able income—and thus higher ETR and lesser tax avoidance–would ensue.Hence,as also highlighted by the fact that discretionary accruals do not appear to affect BTD,our evidence does not suggest that companies are exploiting tax manipulation to reduce their tax payments;thus,the gap between accounting and taxation seems largely unaf-fected by earnings management.展开更多
在目标检测领域中,基于交并比(intersection over union, IoU)的系列损失函数存在一定的局限性,使得边界框回归的精度和稳定性有待进一步提升。为此提出了一种基于非线性高斯平方距离的边界框回归损失函数。首先综合考虑了边界框中重叠...在目标检测领域中,基于交并比(intersection over union, IoU)的系列损失函数存在一定的局限性,使得边界框回归的精度和稳定性有待进一步提升。为此提出了一种基于非线性高斯平方距离的边界框回归损失函数。首先综合考虑了边界框中重叠性、中心点距离和长宽比3个因素,将边界框建模为高斯分布;然后提出一种高斯平方距离来衡量概率分布之间的差距;最后设计了符合优化趋势的非线性函数,将高斯平方距离转化为有利于神经网络学习的损失函数。实验结果表明,与IoU损失相比,所提方法在掩膜区域卷积神经网络、一阶全卷积目标检测器和自适应特征选择目标检测器上的平均精度均值分别提高了0.3%、1.1%和2.3%,证明了该方法能有效提升目标检测的性能,同时有利于高精度边界框的回归。展开更多
Due to the complex environment of the university laboratory,personnel flow intensive,personnel irregular behavior is easy to cause security risks.Monitoring using mainstream detection algorithms suffers from low detec...Due to the complex environment of the university laboratory,personnel flow intensive,personnel irregular behavior is easy to cause security risks.Monitoring using mainstream detection algorithms suffers from low detection accuracy and slow speed.Therefore,the current management of personnel behavior mainly relies on institutional constraints,education and training,on-site supervision,etc.,which is time-consuming and ineffective.Given the above situation,this paper proposes an improved You Only Look Once version 7(YOLOv7)to achieve the purpose of quickly detecting irregular behaviors of laboratory personnel while ensuring high detection accuracy.First,to better capture the shape features of the target,deformable convolutional networks(DCN)is used in the backbone part of the model to replace the traditional convolution to improve the detection accuracy and speed.Second,to enhance the extraction of important features and suppress useless features,this paper proposes a new convolutional block attention module_efficient channel attention(CBAM_E)for embedding the neck network to improve the model’s ability to extract features from complex scenes.Finally,to reduce the influence of angle factor and bounding box regression accuracy,this paper proposes a newα-SCYLLA intersection over union(α-SIoU)instead of the complete intersection over union(CIoU),which improves the regression accuracy while increasing the convergence speed.Comparison experiments on public and homemade datasets show that the improved algorithm outperforms the original algorithm in all evaluation indexes,with an increase of 2.92%in the precision rate,4.14%in the recall rate,0.0356 in the weighted harmonic mean,3.60%in the mAP@0.5 value,and a reduction in the number of parameters and complexity.Compared with the mainstream algorithm,the improved algorithm has higher detection accuracy,faster convergence speed,and better actual recognition effect,indicating the effectiveness of the improved algorithm in this paper and its potential for practical application in laboratory scenarios.展开更多
The contact network dropper works in a harsh environment,and suffers from the impact effect of pantographs during running of trains,which may lead to faults such as slack and broken of the dropper wire and broken of t...The contact network dropper works in a harsh environment,and suffers from the impact effect of pantographs during running of trains,which may lead to faults such as slack and broken of the dropper wire and broken of the current-carrying ring.Due to the low intelligence and poor accuracy of the dropper fault detection network,an improved fully convolutional one-stage(FCOS)object detection network was proposed to improve the detection capability of the dropper condition.Firstly,by adjusting the parameterαin the network focus loss function,the problem of positive and negative sample imbalance in the network training process was eliminated.Secondly,the generalized intersection over union(GIoU)calculation was introduced to enhance the network’s ability to recognize the relative spatial positions of the prediction box and the bounding box during the regression calculation.Finally,the improved network was used to detect the status of dropper pictures.The detection speed was 150 sheets per millisecond,and the MAP of different status detection was 0.9512.Through the simulation comparison with other object detection networks,it was proved that the improved FCOS network had advantages in both detection time and accuracy,and could identify the state of dropper accurately.展开更多
文摘Feature selection is essential for prioritising important attributes in data to improve prediction quality in machine learning algorithms.As different selection techniques identify different feature sets,relying on a single method may result in risky decisions.The authors propose an ensemble approach using union and quorum combination techniques with five primary individual selection methods which are analysis of variance,variance threshold,sequential backward search,recursive feature elimination,and least absolute selection and shrinkage operator.The proposed method reduces features in three rounds:(i)discard redundant features using pairwise correlation,(ii)individual methods select their own feature sets independently,and(iii)equalise individual feature sets.The equalised individual feature sets are combined using union and quorum techniques.Both the combined and individual sets are tested for network anomaly detection using random forest,decision tree,K-nearest neighbours,Gaussian Naive Bayes,and logistic regression classifiers.The experimental results on the UNSW-NB15 data set show that random forest with union and quorum feature sets yields 99 and 99.02% f1_score with minimum 6 and 12 features,respectively.The results on the NSL-KDD data set show that random forest with union and quorum gets 99.34 and 99.21% f1_score with a minimum of 28 and 18 features.
基金gratefully acknowledge the funding from the Spanish Ministry of Science and Innovation,project MCI-21-PID2020-115183RB-C21.
文摘In this study,we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network regressions.This methodology allows us to deal with nonlinearities detected in the data,which is the principal contribution to the previous literature.We ana-lyzed Compustat data for Germany,the United Kingdom,France,Italy,and Spain for the 2006–2015 period,focusing on discretionary accruals.We considered three tax avoidance measures,two based on the effective tax rate(ETR)and one on book-tax differences(BTD).Our results indicate the presence of nonlinear patterns and a posi-tive,statistically significant relationship between discretionary accruals and both ETR indicators implying that when companies resort to earnings management,a larger tax-able income—and thus higher ETR and lesser tax avoidance–would ensue.Hence,as also highlighted by the fact that discretionary accruals do not appear to affect BTD,our evidence does not suggest that companies are exploiting tax manipulation to reduce their tax payments;thus,the gap between accounting and taxation seems largely unaf-fected by earnings management.
文摘在目标检测领域中,基于交并比(intersection over union, IoU)的系列损失函数存在一定的局限性,使得边界框回归的精度和稳定性有待进一步提升。为此提出了一种基于非线性高斯平方距离的边界框回归损失函数。首先综合考虑了边界框中重叠性、中心点距离和长宽比3个因素,将边界框建模为高斯分布;然后提出一种高斯平方距离来衡量概率分布之间的差距;最后设计了符合优化趋势的非线性函数,将高斯平方距离转化为有利于神经网络学习的损失函数。实验结果表明,与IoU损失相比,所提方法在掩膜区域卷积神经网络、一阶全卷积目标检测器和自适应特征选择目标检测器上的平均精度均值分别提高了0.3%、1.1%和2.3%,证明了该方法能有效提升目标检测的性能,同时有利于高精度边界框的回归。
基金This study was supported by the National Natural Science Foundation of China(No.61861007)Guizhou ProvincialDepartment of Education Innovative Group Project(QianJiaohe KY[2021]012)Guizhou Science and Technology Plan Project(Guizhou Science Support[2023]General 412).
文摘Due to the complex environment of the university laboratory,personnel flow intensive,personnel irregular behavior is easy to cause security risks.Monitoring using mainstream detection algorithms suffers from low detection accuracy and slow speed.Therefore,the current management of personnel behavior mainly relies on institutional constraints,education and training,on-site supervision,etc.,which is time-consuming and ineffective.Given the above situation,this paper proposes an improved You Only Look Once version 7(YOLOv7)to achieve the purpose of quickly detecting irregular behaviors of laboratory personnel while ensuring high detection accuracy.First,to better capture the shape features of the target,deformable convolutional networks(DCN)is used in the backbone part of the model to replace the traditional convolution to improve the detection accuracy and speed.Second,to enhance the extraction of important features and suppress useless features,this paper proposes a new convolutional block attention module_efficient channel attention(CBAM_E)for embedding the neck network to improve the model’s ability to extract features from complex scenes.Finally,to reduce the influence of angle factor and bounding box regression accuracy,this paper proposes a newα-SCYLLA intersection over union(α-SIoU)instead of the complete intersection over union(CIoU),which improves the regression accuracy while increasing the convergence speed.Comparison experiments on public and homemade datasets show that the improved algorithm outperforms the original algorithm in all evaluation indexes,with an increase of 2.92%in the precision rate,4.14%in the recall rate,0.0356 in the weighted harmonic mean,3.60%in the mAP@0.5 value,and a reduction in the number of parameters and complexity.Compared with the mainstream algorithm,the improved algorithm has higher detection accuracy,faster convergence speed,and better actual recognition effect,indicating the effectiveness of the improved algorithm in this paper and its potential for practical application in laboratory scenarios.
基金supported by Natural Science Foundation of Gansu Province(No.20JR10RA216)。
文摘The contact network dropper works in a harsh environment,and suffers from the impact effect of pantographs during running of trains,which may lead to faults such as slack and broken of the dropper wire and broken of the current-carrying ring.Due to the low intelligence and poor accuracy of the dropper fault detection network,an improved fully convolutional one-stage(FCOS)object detection network was proposed to improve the detection capability of the dropper condition.Firstly,by adjusting the parameterαin the network focus loss function,the problem of positive and negative sample imbalance in the network training process was eliminated.Secondly,the generalized intersection over union(GIoU)calculation was introduced to enhance the network’s ability to recognize the relative spatial positions of the prediction box and the bounding box during the regression calculation.Finally,the improved network was used to detect the status of dropper pictures.The detection speed was 150 sheets per millisecond,and the MAP of different status detection was 0.9512.Through the simulation comparison with other object detection networks,it was proved that the improved FCOS network had advantages in both detection time and accuracy,and could identify the state of dropper accurately.
文摘诸如交通网络、供水网络、电信网络、燃气网络等在人们的生活中极其重要,但是这些网络容易受到自然和人为等因素的影响导致失效,进而降低其连通性。为研究其连通性问题,改进SCM（sequential compounding method）实现了考虑点和线可靠性的有向无环网络连通性的计算方法。该算法是一种快速可靠性评价算法,其结果是近似的,适用于分析可分解为点—线—点结构的网络,特别适用于有一定统计规律的网络。算法主要由两种运算组成,即＂与＂合并和＂或＂合并,通过这两种运算将网络化简直到合并为一个点为止。计算八种典型的网络,并将结果与文献和MCS（Monte Carlo simulations）比较,结果表明,提出的算法与MCS相比计算得到的连通性略有不同,误差在-6.2%~4.6%;但是计算时间差别很大,大约是MCS的1.2%~9.2%。
