A field experiment in moral suasion and tax compliance focusing on underdeclaration and overdeduction

One of very few field experiments in tax compliance, this study generates a unique data set on Swiss taxpayers’ underdeclaration of income and wealth and overdeduction of tax credits by obtaining exclusive access to tax-return corrections made by the tax administration. Using this commune-level data from Switzerland, it explores the influence on tax compliance of moral suasion, introduced through a treatment in which taxpayers receive a letter containing normative appeals signed by the commune’s fiscal commissioner. This letter also serves to operationalize elements of social identity and (mutual) trust. Interestingly, the results not only echo the earlier finding that moral suasion has barely any effect on taxpayer compliance, but show clear differences between underdeclaration and overdeduction.

Rough set based approach to text classification

Textual document set has become an important and rapidly growing information source in the web. Text classification is one of the crucial technologies for information organisation and management. Text classification has become more and more important and attracted wide attention of researchers from different research fields. In this paper, many feature selection methods, the implement algorithms and applications of text classification are introduced firstly. However, because there are much noise in the knowledge extracted by current data-mining techniques for text classification, it leads to much uncertainty in the process of text classification which is produced from both the knowledge extraction and knowledge usage, therefore, more innovative techniques and methods are needed to improve the performance of text classification. It has been a critical step with great challenge to further improve the process of knowledge extraction and effectively utilization of the extracted knowledge. Rough Set decision making approach is proposed to use Rough Set decision techniques to more precisely classify the textual documents which are difficult to separate by the classic text classification methods. The purpose of this paper is to give an overview of existing text classification technologies, to demonstrate the Rough Set concepts and the decision making approach based on Rough Set theory for building more reliable and effective text classification framework with higher precision, to set up an innovative evaluation metric named CEI which is very effective for the performance assessment of the similar research, and to propose a promising research direction for addressing the challenging problems in text classification, text mining and other relative fields.

Predicting fault-prone software modules with rank sum classification

The detection and correction of defects remains among the most time consuming and expensive aspects of software development. Extensive automated testing and code inspections may mitigate their effect, but some code fragments are necessarily more likely to be faulty than others, and automated identification of fault prone modules helps to focus testing and inspections, thus limiting wasted effort and potentially improving detection rates. However, software metrics data is often extremely noisy, with enormous imbalances in the size of the positive and negative classes. In this work, we present a new approach to predictive modelling of fault proneness in software modules, introducing a new feature representation to overcome some of these issues. This rank sum representation offers improved or at worst comparable performance to earlier approaches for standard data sets, and readily allows the user to choose an appropriate trade-off between precision and recall to optimise inspection effort to suit different testing environments. The method is evaluated using the NASA Metrics Data Program (MDP) data sets, and performance is compared with existing studies based on the Support Vector Machine (SVM) and Naïve Bayes (NB) Classifiers, and with our own comprehensive evaluation of these methods.

Local inter-session variability modelling for object classification

Object classification is plagued by the issue of session variation. Session variation describes any variation that makes one instance of an object look different to another, for instance due to pose or illumination variation. Recent work in the challenging task of face verification has shown that session variability modelling provides a mechanism to overcome some of these limitations. However, for computer vision purposes, it has only been applied in the limited setting of face verification. In this paper we propose a local region based intersession variability (ISV) modelling approach, and apply it to challenging real-world data. We propose a region based session variability modelling approach so that local session variations can be modelled, termed Local ISV. We then demonstrate the efficacy of this technique on a challenging real-world fish image database which includes images taken underwater, providing significant real-world session variations. This Local ISV approach provides a relative performance improvement of, on average, 23% on the challenging MOBIO, Multi-PIE and SCface face databases. It also provides a relative performance improvement of 35% on our challenging fish image dataset.

Fundamental Tax Legislation [22nd Edition]

This edition includes a revised Year in Review section, which summarises the legislative developments in taxation over the previous 12 months, a listing of the passage of tax-related legislation during the last year and the inclusion of reference statistics (such as CPI quarterly figures and individual tax rates for residents and non-residents). A Tax Rates and Tables section which contains an accessible summary of the main tax rates and tables that students will need to refer to for their tax studies

Cell image classification using histograms, higher order statistics and adaboost

A cell classification algorithm that uses first, second and third order statistics of pixel intensity distributions over pre-defined regions is implemented and evaluated. A cell image is segmented into 6 regions extending from a boundary layer to an inner circle. First, second and third order statistical features are extracted from histograms of pixel intensities in these regions. Third order statistical features used are one-dimensional bispectral invariants. 108 features were considered as candidates for Adaboost based fusion. The best 10 stage fused classifier was selected for each class and a decision tree constructed for the 6-class problem. The classifier is robust, accurate and fast by design.

Real-time image classification for adaptive mission planning using an Autonomous Underwater Vehicle

Real-time image analysis and classification onboard robotic marine vehicles, such as AUVs, is a key step in the realisation of adaptive mission planning for large-scale habitat mapping in previously unexplored environments. This paper describes a novel technique to train, process, and classify images collected onboard an AUV used in relatively shallow waters with poor visibility and non-uniform lighting. The approach utilises Förstner feature detectors and Laws texture energy masks for image characterisation, and a bag of words approach for feature recognition. To improve classification performance we propose a usefulness gain to learn the importance of each histogram component for each class. Experimental results illustrate the performance of the system in characterisation of a variety of marine habitats and its ability to operate onboard an AUV's main processor suitable for real-time mission planning.

The impact of OCR accuracy on automated cancer classification of pathology reports

Objective To evaluate the effects of Optical Character Recognition (OCR) on the automatic cancer classification of pathology reports. Method Scanned images of pathology reports were converted to electronic free-text using a commercial OCR system. A state-of-the-art cancer classification system, the Medical Text Extraction (MEDTEX) system, was used to automatically classify the OCR reports. Classifications produced by MEDTEX on the OCR versions of the reports were compared with the classification from a human amended version of the OCR reports. Results The employed OCR system was found to recognise scanned pathology reports with up to 99.12% character accuracy and up to 98.95% word accuracy. Errors in the OCR processing were found to minimally impact on the automatic classification of scanned pathology reports into notifiable groups. However, the impact of OCR errors is not negligible when considering the extraction of cancer notification items, such as primary site, histological type, etc. Conclusions The automatic cancer classification system used in this work, MEDTEX, has proven to be robust to errors produced by the acquisition of freetext pathology reports from scanned images through OCR software. However, issues emerge when considering the extraction of cancer notification items.

Classification of pathology reports for cancer registry notifications

Objective: To develop a system for the automatic classification of pathology reports for Cancer Registry notifications. Method: A two pass approach is proposed to classify whether pathology reports are cancer notifiable or not. The first pass queries pathology HL7 messages for known report types that are received by the Queensland Cancer Registry (QCR), while the second pass aims to analyse the free text reports and identify those that are cancer notifiable. Cancer Registry business rules, natural language processing and symbolic reasoning using the SNOMED CT ontology were adopted in the system. Results: The system was developed on a corpus of 500 histology and cytology reports (with 47% notifiable reports) and evaluated on an independent set of 479 reports (with 52% notifiable reports). Results show that the system can reliably classify cancer notifiable reports with a sensitivity, specificity, and positive predicted value (PPV) of 0.99, 0.95, and 0.95, respectively for the development set, and 0.98, 0.96, and 0.96 for the evaluation set. High sensitivity can be achieved at a slight expense in specificity and PPV. Conclusion: The system demonstrates how medical free-text processing enables the classification of cancer notifiable pathology reports with high reliability for potential use by Cancer Registries and pathology laboratories.

Clinician-driven automated classification of limb fractures from free-text radiology reports

The aim of this research is to report initial experimental results and evaluation of a clinician-driven automated method that can address the issue of misdiagnosis from unstructured radiology reports. Timely diagnosis and reporting of patient symptoms in hospital emergency departments (ED) is a critical component of health services delivery. However, due to disperse information resources and vast amounts of manual processing of unstructured information, a point-of-care accurate diagnosis is often difficult. A rule-based method that considers the occurrence of clinician specified keywords related to radiological findings was developed to identify limb abnormalities, such as fractures. A dataset containing 99 narrative reports of radiological findings was sourced from a tertiary hospital. The rule-based method achieved an F-measure of 0.80 and an accuracy of 0.80. While our method achieves promising performance, a number of avenues for improvement were identified using advanced natural language processing (NLP) techniques.

Automatic classification of free-text radiology reports to identify limb fractures using machine learning and the SNOMED CT ontology

Objective To develop and evaluate machine learning techniques that identify limb fractures and other abnormalities (e.g. dislocations) from radiology reports. Materials and Methods 99 free-text reports of limb radiology examinations were acquired from an Australian public hospital. Two clinicians were employed to identify fractures and abnormalities from the reports; a third senior clinician resolved disagreements. These assessors found that, of the 99 reports, 48 referred to fractures or abnormalities of limb structures. Automated methods were then used to extract features from these reports that could be useful for their automatic classification. The Naive Bayes classification algorithm and two implementations of the support vector machine algorithm were formally evaluated using cross-fold validation over the 99 reports. Result Results show that the Naive Bayes classifier accurately identifies fractures and other abnormalities from the radiology reports. These results were achieved when extracting stemmed token bigram and negation features, as well as using these features in combination with SNOMED CT concepts related to abnormalities and disorders. The latter feature has not been used in previous works that attempted classifying free-text radiology reports. Discussion Automated classification methods have proven effective at identifying fractures and other abnormalities from radiology reports (F-Measure up to 92.31%). Key to the success of these techniques are features such as stemmed token bigrams, negations, and SNOMED CT concepts associated with morphologic abnormalities and disorders. Conclusion This investigation shows early promising results and future work will further validate and strengthen the proposed approaches.

Spatially-explicit modelling of grassland classes - an improved method of integrating a climate-based classification model with interpolated climate surfaces

Spatially-explicit modelling of grassland classes is important to site-specific planning for improving grassland and environmental management over large areas. In this study, a climate-based grassland classification model, the Comprehensive and Sequential Classification System (CSCS) was integrated with spatially interpolated climate data to classify grassland in Gansu province, China. The study area is characterized by complex topographic features imposed by plateaus, high mountains, basins and deserts. To improve the quality of the interpolated climate data and the quality of the spatial classification over this complex topography, three linear regression methods, namely an analytic method based on multiple regression and residues (AMMRR), a modification of the AMMRR method through adding the effect of slope and aspect to the interpolation analysis (M-AMMRR) and a method which replaces the IDW approach for residue interpolation in M-AMMRR with an ordinary kriging approach (I-AMMRR), for interpolating climate variables were evaluated. The interpolation outcomes from the best interpolation method were then used in the CSCS model to classify the grassland in the study area. Climate variables interpolated included the annual cumulative temperature and annual total precipitation. The results indicated that the AMMRR and M-AMMRR methods generated acceptable climate surfaces but the best model fit and cross validation result were achieved by the I-AMMRR method. Twenty-six grassland classes were classified for the study area. The four grassland vegetation classes that covered more than half of the total study area were "cool temperate-arid temperate zonal semi-desert", "cool temperate-humid forest steppe and deciduous broad-leaved forest", "temperate-extra-arid temperate zonal desert", and "frigid per-humid rain tundra and alpine meadow". The vegetation classification map generated in this study provides spatial information on the locations and extents of the different grassland classes. This information can be used to facilitate government agencies' decision-making in land-use planning and environmental management, and for vegetation and biodiversity conservation. The information can also be used to assist land managers in the estimation of safe carrying capacities which will help to prevent overgrazing and land degradation.