A new approach for finding an appropriate combination of texture parameters for classification

This paper suggests an approach for finding an appropriate combination of various parameters for extracting texture features (e.g. choice of spectral band for extracting texture feature, size of the moving window, quantization level of the image, and choice of texture feature etc.) to be used in the classification process. Gray level co-occurrence matrix (GLCM) method has been used for extracting texture from remotely sensed satellite image. Results of the classification of an Indian urban environment using spatial property (texture), derived from spectral and multi-resolution wavelet decomposed images have also been reported. A multivariate data analysis technique called ‘conjoint analysis’ has been used in the study to analyze the relative importance of these parameters. Results indicate that the choice of texture feature and window size have higher relative importance in the classification process than quantization level or the choice of image band for extracting texture feature. In case of texture features derived using wavelet decomposed image, the parameter ‘decomposition level’ has almost equal relative importance as the size of moving window and the decomposition of images up to level one is sufficient and there is no need to go for further decomposition. It was also observed that the classification incorporating texture features improves the overall classification accuracy in a statistically significant manner in comparison to pure spectral classification.

Gender and public attitude toward corruption and tax evasion

The topics of corruption and tax evasion have attracted significant attention in the literature in recent years. We build on that literature by investigating empirically: (1) whether attitudes toward corruption and tax evasion vary systematically with gender and (2) whether gender differences decline as men and women face similar opportunities for illicit behavior. We use data on eight Western European countries from the World Values Survey and the European Values Survey. The results reveal significantly greater aversion to corruption and tax evasion among women. This holds across countries and time, and across numerous empirical specifications. (JEL H260, D730, J160, Z130)

The impact of tax morale and institutional quality on the shadow economy

This paper uses a multivariate analysis to examine how countries‘ tax morale and institutional quality affect the shadow economy. The literature strongly emphasizes the quantitative importance of these factors in understanding the level of and changes in the shadow economy. Newly available data sources offer the unique opportunity to further illuminate a topic that has received increased attention. After controlling for a variety of potential factors, we find strong support that a higher tax morale and a higher institutional quality lead to a smaller shadow economy.

Local autonomy, tax morale, and the shadow economy

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is an alternative bottom-up approach that decentralises political power to those who are close to the problems. This paper analyses the relationship with local autonomy. We use data on tax morale at the individual level and macro data on the size of the shadow economy to analyse the relevance of local autonomy and compliance in Switzerland. The findings suggest that there is a positive (negative) relationship between local autonomy and tax morale (size of the shadow economy).

Serious tax non compliance : motivation and guardianship

This article reviews what international evidence exists on the impact of civil and criminal sanctions upon serious tax noncompliance by individuals. This construct lacks sharp definitional boundaries but includes large tax fraud and large-scale evasion that are not dealt with as fraud. Although substantial research and theory have been developed on general tax evasion and compliance, their conclusions might not apply to large-scale intentional fraudsters. No scientifically defensible studies directly compared civil and criminal sanctions for tax fraud, although one U.S. study reported that significantly enhanced criminal sanctions have more effects than enhanced audit levels. Prosecution is public, whereas administrative penalties are confidential, and this fact encourages those caught to pay heavy penalties to avoid publicity, a criminal record, and imprisonment.

On inequality tax evasion and progressive taxes

This paper proposes a simple variation of the Allingham and Sandmo (1972) construct and integrates it to a dynamic general equilibrium framework with heterogeneous agents. We study an overlapping generations framework i n which agents must initially decide whether to evade taxes or not. In the event they decide to evade, they then have to decide the extent of income or wealth they wish to under-report. We find that in comparison with the basic approach, the ‘evade or not’ choice drastically reduced the extent of evasion in the economy. This outcome is the result of an anomaly intrinsic to the basic Allingham and Sandmo version of the model, which makes the evade-or-not extension a more suitable approach to modelling the issue. We also find that the basic model, and the model with and ‘evade-or-not’ choice have strikingly different political economy implications, , which suggest fruitful avenues of empirical research.

Evaluation of spectral and texture features for object-based vegetation species classification using Support Vector Machines

The use of appropriate features to characterize an output class or object is critical for all classification problems. This paper evaluates the capability of several spectral and texture features for object-based vegetation classification at the species level using airborne high resolution multispectral imagery. Image-objects as the basic classification unit were generated through image segmentation. Statistical moments extracted from original spectral bands and vegetation index image are used as feature descriptors for image objects (i.e. tree crowns). Several state-of-art texture descriptors such as Gray-Level Co-Occurrence Matrix (GLCM), Local Binary Patterns (LBP) and its extensions are also extracted for comparison purpose. Support Vector Machine (SVM) is employed for classification in the object-feature space. The experimental results showed that incorporating spectral vegetation indices can improve the classification accuracy and obtained better results than in original spectral bands, and using moments of Ratio Vegetation Index obtained the highest average classification accuracy in our experiment. The experiments also indicate that the spectral moment features also outperform or can at least compare with the state-of-art texture descriptors in terms of classification accuracy.

Empirical comparison of machine learning algorithms for image texture classification with application to vegetation management in power line corridors

This paper reports on the empirical comparison of seven machine learning algorithms in texture classification with application to vegetation management in power line corridors. Aiming at classifying tree species in power line corridors, object-based method is employed. Individual tree crowns are segmented as the basic classification units and three classic texture features are extracted as the input to the classification algorithms. Several widely used performance metrics are used to evaluate the classification algorithms. The experimental results demonstrate that the classification performance depends on the performance matrix, the characteristics of datasets and the feature used.

Color and texture feature fusion using kernel PCA with application to object-based vegetation species classification

A good object representation or object descriptor is one of the key issues in object based image analysis. To effectively fuse color and texture as a unified descriptor at object level, this paper presents a novel method for feature fusion. Color histogram and the uniform local binary patterns are extracted from arbitrary-shaped image-objects, and kernel principal component analysis (kernel PCA) is employed to find nonlinear relationships of the extracted color and texture features. The maximum likelihood approach is used to estimate the intrinsic dimensionality, which is then used as a criterion for automatic selection of optimal feature set from the fused feature. The proposed method is evaluated using SVM as the benchmark classifier and is applied to object-based vegetation species classification using high spatial resolution aerial imagery. Experimental results demonstrate that great improvement can be achieved by using proposed feature fusion method.

Obesity screening for young Japanese males and females using skin fold measurements : the classification revisited

Anthropometric assessment is a simple, safe, and cost-efficient method to examine the health status of individu-als. The Japanese obesity classification based on the sum of two skin folds (Σ2SF) was proposed nearly 40 years ago therefore its applicability to Japanese living today is unknown. The current study aimed to determine Σ2SF cut-off values that correspond to percent body fat (%BF) and BMI values using two datasets from young Japa-nese adults (233 males and 139 females). Using regression analysis, Σ2SF and height-corrected Σ2SF (HtΣ2SF) values that correspond to %BF of 20, 25, and 30% for males and 30, 35, and 40% for females were determined. In addition, cut-off values of both Σ2SF and HtΣ2SF that correspond to BMI values of 23 kg/m2, 25 kg/m2 and 30 kg/m2 were determined. In comparison with the original Σ2SF values, the proposed values are smaller by about 10 mm at maximum. The proposed values show an improvement in sensitivity from about 25% to above 90% to identify individuals with ≥20% body fat in males and ≥30% body fat in females with high specificity of about 95% in both genders. The results indicate that the original Σ2SF cut-off values to screen obese individuals cannot be applied to young Japanese adults living today and modification is required. Application of the pro-posed values may assist screening in the clinical setting.

Assigning metabolic equivalent (MET) values to the 2002 Census Occupational Classification System

Background: The Current Population Survey (CPS) and the American Time Use Survey (ATUS) use the 2002 census occupation system to classify workers into 509 separate occupations arranged into 22 major occupational categories. Methods: We describe the methods and rationale for assigning detailed MET estimates to occupations and present population estimates (comparing outputs generated by analysis of previously published summary MET estimates to the detailed MET estimates) of intensities of occupational activity using the 2003 ATUS data comprised of 20,720 respondents, 5,323 (2,917 males and 2,406 females) of whom reported working 6+ hours at their primary occupation on their assigned reporting day. Results: Analysis using the summary MET estimates resulted in 4% more workers in sedentary occupations, 6% more in light, 7% less in moderate, and 3% less in vigorous compared to using the detailed MET estimates. The detailed estimates are more sensitive to identifying individuals who do any occupational activity that is moderate or vigorous in intensity resulting in fewer workers in sedentary and light intensity occupations. Conclusions: Since CPS/ATUS regularly captures occupation data it will be possible to track prevalence of the different intensity levels of occupations. Updates will be required with inevitable adjustments to future occupational classification systems.

Overview of the INEX 2010 XML mining track : clustering and classification of XML documents

The XML Document Mining track was launched for exploring two main ideas: (1) identifying key problems and new challenges of the emerging field of mining semi-structured documents, and (2) studying and assessing the potential of Machine Learning (ML) techniques for dealing with generic ML tasks in the structured domain, i.e., classification and clustering of semi-structured documents. This track has run for six editions during INEX 2005, 2006, 2007, 2008, 2009 and 2010. The first five editions have been summarized in previous editions and we focus here on the 2010 edition. INEX 2010 included two tasks in the XML Mining track: (1) unsupervised clustering task and (2) semi-supervised classification task where documents are organized in a graph. The clustering task requires the participants to group the documents into clusters without any knowledge of category labels using an unsupervised learning algorithm. On the other hand, the classification task requires the participants to label the documents in the dataset into known categories using a supervised learning algorithm and a training set. This report gives the details of clustering and classification tasks.

A biologically inspired object spectral-texture descriptor and its application to vegetation classification in power-line corridors

The use of appropriate features to represent an output class or object is critical for all classification problems. In this paper, we propose a biologically inspired object descriptor to represent the spectral-texture patterns of image-objects. The proposed feature descriptor is generated from the pulse spectral frequencies (PSF) of a pulse coupled neural network (PCNN), which is invariant to rotation, translation and small scale changes. The proposed method is first evaluated in a rotation and scale invariant texture classification using USC-SIPI texture database. It is further evaluated in an application of vegetation species classification in power line corridor monitoring using airborne multi-spectral aerial imagery. The results from the two experiments demonstrate that the PSF feature is effective to represent spectral-texture patterns of objects and it shows better results than classic color histogram and texture features.

Towards a classification of criterion referenced assessment models in mathematics courses : student and academic perspectives

We present the findings of a study into the implementation of explicitly criterion- referenced assessment in undergraduate courses in mathematics. We discuss students' concepts of criterion referencing and also the various interpretations that this concept has among mathematics educators. Our primary goal was to move towards a classification of criterion referencing models in quantitative courses. A secondary goal was to investigate whether explicitly presenting assessment criteria to students was useful to them and guided them in responding to assessment tasks. The data and feedback from students indicates that while students found the criteria easy to understand and useful in informing them as to how they would be graded, it did not alter the way the actually approached the assessment activity.

UAS Classification: Key to effective airworthiness and operational regulations

This presentation discusses some of the general issues relating to the classification of UAS for the purposes of defining and promulgating safety regulations. One possible approach for the definition of a classification scheme for UAS Type Certification Categories reviewed.