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Abstract: In this study we develop an automatic detection model for discovering erroneous tax reports. The model uses a variety of neural network applications inclusive of the Multi-Layer Perceptrons (MLPs), Learning Vector Quantization (LVQ), decision tree, and Hyper-Rectangular Composite Neural Network (HRCNN) methods. Detailed taxation information from construction companies registered in the northern Taiwan region is sampled, giving a total of 5769 tax reports from 3172 construction companies which make up 35.98% of the top-three-class construction companies. The results confirm that the model yields a better recognition rate for distinguishing erroneous tax reports from the others. The automatic model is thus proven feasible for detecting erroneous tax reports. In addition, we note that the HRCNN yields a correction rate of 78% and, furthermore, generates 248 valuable rules, providing construction practitioners with criteria for preventing the submission of erroneous tax reports. [Copyright &y& Elsevier]

Abstract: This paper presents a new approach to constructing a neural tree to integrate the advantages of decision trees and neural networks. The proposed neural tree, called a quadratic-neuron-based neural tree (QUANT), is a tree-structured neural network composed of neurons with quadratic neural-type junctions for pattern classification. A quadratic neuron is capable of forming a hyper-ellipsoid that can be varied in sizes and in locations on the space spanned by the input variables. Via a batch-mode training algorithm, the QUANT grows a neural tree containing quadratic neurons in its nodes. These quadratic neurons recursively partition the feature space into hyper-ellipsoidal-shaped sub-regions. The QUANT has the partial incremental capability so that it does not need to re-construct a new neural tree to accommodate new training data whenever new data are introduced to a trained QUANT. To demonstrate the performance of the proposed QUANT, one pattern recognition problem and the spam e-mail detection problem were tested. [ABSTRACT FROM AUTHOR]