Exception Detection for ATM Transaction Status Based on a Self-Organizing Feature Mapping Model
Xin Chen,
Weidong Tian,
Wenyuan Sun
Issue:
Volume 3, Issue 2, March 2018
Pages:
46-53
Received:
26 January 2018
Accepted:
14 March 2018
Published:
9 April 2018
Abstract: In order to solve these problems such as monitoring the ATM behavior of operation, exception detection for ATM transaction status and so on, in this paper we establish the detecting system of SOFM for the ATM to raise the timely alarm and reduce the false alarm rate. The results of SOFM model simulation show that the ATM transaction exceptions collected in data base can be timely and accurately detected and the false alarm rate is low. The model has high classification accuracy, which verifies its effectiveness.
Abstract: In order to solve these problems such as monitoring the ATM behavior of operation, exception detection for ATM transaction status and so on, in this paper we establish the detecting system of SOFM for the ATM to raise the timely alarm and reduce the false alarm rate. The results of SOFM model simulation show that the ATM transaction exceptions coll...
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Using Data Envelopment Analysis to Ranking ICMS’s Taxpayers
Sergio Augusto Para Bittencourt Neto,
Simone Borges Simao Monteiro,
Joao Carlos Felix Souza,
Ricardo Matos Chaim
Issue:
Volume 3, Issue 2, March 2018
Pages:
54-66
Received:
18 April 2018
Accepted:
3 May 2018
Published:
1 June 2018
Abstract: This study presents a practical methodology developed in the R software language, which makes use of Data Envelopment Analysis, in the Constant Returns of Scale model, to measure the tax collection efficiency of the ICMS taxpayers (Brazilian tax on commercial operations related to the movement of goods and interstate and inter-municipal transportation and communication services), using as input the component variables of the tax calculation function found in the amounts recorded in the Electronic Invoices (purchases and sales) and in billing obtained with sales made with Card (credit and debit mode). The data corresponding to a fiscal year are obtained in the databases of the Brazilian revenue agencies, tabulated and submitted to the DEA calculation (multipliers and the envelope models). Thus, in a process of monitoring taxpayers belonging to the same economic sector, the lower relative efficiency performances of the companies will raise suspicion and serve to identify those that deserve to be audited (fiscal audit). Two examples of application of the explained methodology are demonstrated (Department Stores sector and Retailing of Footwear sector), where it is possible to observe its positive results in the identification of the taxpayers with low efficiency in the tax collection and eligibility for the inspection action. Currently the methodology is in use in the Federal District Revenue (Brazil) as an instrument for selecting companies for auditing.
Abstract: This study presents a practical methodology developed in the R software language, which makes use of Data Envelopment Analysis, in the Constant Returns of Scale model, to measure the tax collection efficiency of the ICMS taxpayers (Brazilian tax on commercial operations related to the movement of goods and interstate and inter-municipal transportat...
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