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This paper employs machine learning algorithms to detect tax evasion and analyzes tax data. With the development of commercial businesses, traditional algorithms are not appropriate for solving the tax evasion detection problem. Hence, other algorithms with acceptable speed, precision, analysis, and data decisions must be used. In the case of assets and tax assessment, the integration of machine learning models with meta-heuristic algorithms increases accuracy due to optimal parameters. In this paper, intelligent machine learning algorithms are used to solve tax evasion detection. This research uses an improved particle swarm optimization (IPSO) algorithm to improve the multilayer perceptron neural network by finding the optimal weight and improving support vector machine (SVM) classifiers with optimal parameters. The IPSO-MLP and IPSO-SVM models using the IPSO algorithm are used as new models for tax evasion detection. Our proposed system applies the dataset collected from the general administration of tax affairs of West Azerbaijan province of Iran with 1500 samples for the tax evasion detection problem. The evaluations show that the IPSO-MLP model has a higher accuracy rate than the IPSO-SVM model and logistic regression. Moreover, the IPSO-MLP model has higher accuracy than SVM, Naive Bayes, k-nearest neighbor, C5.0 decision tree, and AdaBoost. The accuracy of IPSO-MLP and IPSO-SVM models is 93.68% and 92.24%, respectively. [ABSTRACT FROM AUTHOR]

Automation has attracted interest from the industry sector for its potential to improve energy efficiency, cost efficiency, and environmental performance. By elevating the LoA to the highest degree, associated costs will grow accordingly and its implementation will be far more complicated. This will also result in losing workers and decreasing environmental pollutants. On the other hand, increasing power consumption at high levels of automation leads to the production of greenhouse gases. This paper aims to increase the level of automation (LoA) considering the concept of sustainability. This study presents fuzzy multi-objective programming to determine the optimal LoA considering sustainability factors to achieve competitive advantages. To solve the model, the Zimmermann max-min approach was adopted and a cosmetics factory in Iran was chosen to optimize LoA according to this model. The results showed that it is possible to improve the LoA and also consider sustainability factors with the available resources without using the highest LoA. This study can help managers optimize the LoA in their organizations considering the current resources and sustainability issues, and control the company's return on investment and cost of overhead. They can run the model with every definition of LoA proposed till now. This research can benefit the environment and the workers' health in the production line by reducing environmental pollutants and prevent the dismissal of all personnel due to its negative social effects. It also reduces the risk of COVID-19 by minimizing the number of workers. So far, a mathematical model for selecting optimal LoA in the chemical industry considering sustainability has not been presented. [ABSTRACT FROM AUTHOR]

Stand-alone hybrid energy systems based on solar and energy storage are an effective option for rural areas to meet the load demand. The objective of the current work is to the optimal configuration of a stand-alone hybrid photovoltaic/battery energy storage system with the help of an efficient metaheuristic algorithm, improved harmony search, to supply electrical of a residential load in Iran. The objective function is a minimization of total life cycle cost (TLCC) subject to the reliability index (loss of load probability). The optimal configurations of hybrid systems are compared in respect of different losses of load probability (0 to 20%). Sensitivity analysis and effects of economic parameters based on photovoltaic and battery prices are carried out to study the possibility of the suggested scheme. The results show that, by increasing the reliability index from 0 to 20%, the optimal number of panels and batteries decreases by 52 and 1202. Also, it is found that the TLCC of the system and cost of system components are increased by decreasing of the reliability index value. [ABSTRACT FROM AUTHOR]