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In response to globalization, International Financial Reporting Standards (IFRS) has become the norm of the global capital markets. Companies preparing financial statements using IFRS may make the financial situation fully disclosed. Nevertheless, an overestimated accrual expense of a balance sheet may not only underestimate the earnings data, but also increase the cash outflows of the statement of...
A number of recent works have proposed using data mining and machine learning techniques to classify traffic flows based on statistical flow characteristics. Most of these classifiers work offline, since full-flow statistics are not available until a flow is finished. Therefore, it is usually too late to take actions for online deployment. In this paper, we propose a simple and effective technique...
In this paper, a new method for text categorization rule extraction based on fuzzy decision tree is presented. An improved chi-square statistic is adopted. The new method reduces features of text in terms of the improved chi-square statistic, and so largely reduces the dimensions of the vector space. And then, a new method for the construction of membership functions is presented, which reduces the...
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