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Tax auditing procedures include an investigation of the accounting records of a company and of other sources of information in order to assess whether the taxation has been based on correct and complete information. When there are found discrepancies between the accounting information and the real situation, the taxation should be corrected so that the eventual tax defaults are assessed and debited. The paper analyzes to what extent the financial performance of a company can be used as an indicator of tax defaults. We focus on one type of tax, namely employer΄s contribution, and four financial ratios. We evaluate the model in a study of Finnish companies by using a binomial logistic regression analysis. The study is exploratory and at a preliminary stage. [ABSTRACT FROM AUTHOR] more...

Leveraging the power of increasing amounts of data to analyze customer base for attracting and retaining the most valuable customers is a major problem facing companies in this information age. Data mining technologies extract hidden information and knowledge from large data stored in databases or data warehouses, thereby supporting the corporate decision making process. In this study, we apply a two-level approach that combines SOM-Ward clustering and decision trees to conduct customer portfolio analysis for a case company. The created two-level model was then used to identify potential high-value customers from the customer base. It was found that this hybrid approach could provide more detailed and accurate information about the customer base for tailoring actionable marketing strategies. [ABSTRACT FROM AUTHOR] more...

Current computer-based patient records provide many capabilities to assist nurses' work in intensive care units, but the possibilities to utilize existing free-text documentation are limited without the appropriate tools. To ease this limitation, we present an adaptation of the Regularized Least-Squares (RLS) algorithm for ranking pieces of nursing notes with respect to their relevance to breathing, blood circulation, and pain. We assessed the ranking results by using Kendall's τb as a measure of association between the output of the RLS algorithm and the desired ranking. The values of τb were 0.62, 0.69, and 0.44 for breathing, blood circulation, and pain, respectively. These values indicate that a machine learning approach can successfully be used to rank nursing notes, and encourage further research on the use of ranking techniques when developing intelligent tools for the utilization of nursing narratives. [ABSTRACT FROM AUTHOR] more...