2,443 research outputs found
TaxThemis: Interactive mining and exploration of suspicious tax evasion group
Tax evasion is a serious economic problem for many countries, as it can
undermine the government' s tax system and lead to an unfair business
competition environment. Recent research has applied data analytics techniques
to analyze and detect tax evasion behaviors of individual taxpayers. However,
they failed to support the analysis and exploration of the uprising related
party transaction tax evasion (RPTTE) behaviors (e.g., transfer pricing), where
a group of taxpayers is involved. In this paper, we present TaxThemis, an
interactive visual analytics system to help tax officers mine and explore
suspicious tax evasion groups through analyzing heterogeneous tax-related data.
A taxpayer network is constructed and fused with the trade network to detect
suspicious RPTTE groups. Rich visualizations are designed to facilitate the
exploration and investigation of suspicious transactions between related
taxpayers with profit and topological data analysis. Specifically, we propose a
calendar heatmap with a carefully-designed encoding scheme to intuitively show
the evidence of transferring revenue through related party transactions. We
demonstrate the usefulness and effectiveness of TaxThemis through two case
studies on real-world tax-related data, and interviews with domain experts.Comment: 11 pages, 7 figure
Graph Mining for Cybersecurity: A Survey
The explosive growth of cyber attacks nowadays, such as malware, spam, and
intrusions, caused severe consequences on society. Securing cyberspace has
become an utmost concern for organizations and governments. Traditional Machine
Learning (ML) based methods are extensively used in detecting cyber threats,
but they hardly model the correlations between real-world cyber entities. In
recent years, with the proliferation of graph mining techniques, many
researchers investigated these techniques for capturing correlations between
cyber entities and achieving high performance. It is imperative to summarize
existing graph-based cybersecurity solutions to provide a guide for future
studies. Therefore, as a key contribution of this paper, we provide a
comprehensive review of graph mining for cybersecurity, including an overview
of cybersecurity tasks, the typical graph mining techniques, and the general
process of applying them to cybersecurity, as well as various solutions for
different cybersecurity tasks. For each task, we probe into relevant methods
and highlight the graph types, graph approaches, and task levels in their
modeling. Furthermore, we collect open datasets and toolkits for graph-based
cybersecurity. Finally, we outlook the potential directions of this field for
future research
Graph Learning and Its Applications: A Holistic Survey
Graph learning is a prevalent domain that endeavors to learn the intricate
relationships among nodes and the topological structure of graphs. These
relationships endow graphs with uniqueness compared to conventional tabular
data, as nodes rely on non-Euclidean space and encompass rich information to
exploit. Over the years, graph learning has transcended from graph theory to
graph data mining. With the advent of representation learning, it has attained
remarkable performance in diverse scenarios, including text, image, chemistry,
and biology. Owing to its extensive application prospects, graph learning
attracts copious attention from the academic community. Despite numerous works
proposed to tackle different problems in graph learning, there is a demand to
survey previous valuable works. While some researchers have perceived this
phenomenon and accomplished impressive surveys on graph learning, they failed
to connect related objectives, methods, and applications in a more coherent
way. As a result, they did not encompass current ample scenarios and
challenging problems due to the rapid expansion of graph learning. Different
from previous surveys on graph learning, we provide a holistic review that
analyzes current works from the perspective of graph structure, and discusses
the latest applications, trends, and challenges in graph learning.
Specifically, we commence by proposing a taxonomy from the perspective of the
composition of graph data and then summarize the methods employed in graph
learning. We then provide a detailed elucidation of mainstream applications.
Finally, based on the current trend of techniques, we propose future
directions.Comment: 20 pages, 7 figures, 3 table
AI-powered Fraud Detection in Decentralized Finance: A Project Life Cycle Perspective
In recent years, blockchain technology has introduced decentralized finance
(DeFi) as an alternative to traditional financial systems. DeFi aims to create
a transparent and efficient financial ecosystem using smart contracts and
emerging decentralized applications. However, the growing popularity of DeFi
has made it a target for fraudulent activities, resulting in losses of billions
of dollars due to various types of frauds. To address these issues, researchers
have explored the potential of artificial intelligence (AI) approaches to
detect such fraudulent activities. Yet, there is a lack of a systematic survey
to organize and summarize those existing works and to identify the future
research opportunities. In this survey, we provide a systematic taxonomy of
various frauds in the DeFi ecosystem, categorized by the different stages of a
DeFi project's life cycle: project development, introduction, growth, maturity,
and decline. This taxonomy is based on our finding: many frauds have strong
correlations in the stage of the DeFi project. According to the taxonomy, we
review existing AI-powered detection methods, including statistical modeling,
natural language processing and other machine learning techniques, etc. We find
that fraud detection in different stages employs distinct types of methods and
observe the commendable performance of tree-based and graph-related models in
tackling fraud detection tasks. By analyzing the challenges and trends, we
present the findings to provide proactive suggestion and guide future research
in DeFi fraud detection. We believe that this survey is able to support
researchers, practitioners, and regulators in establishing a secure and
trustworthy DeFi ecosystem.Comment: 38 pages, update reference
Current landscape and influence of big data on finance
Big data is one of the most recent business and technical issues in the age of technology. Hundreds of millions of events occur every day. The financial field is deeply involved in the calculation of big data events. As a result, hundreds of millions of financial transactions occur in the financial world each day. Therefore, financial practitioners and analysts consider it an emerging issue of the data management and analytics of different financial products and services. Also, big data has significant impacts on financial products and services. Therefore, identifying the financial issues where big data has a significant influence is also an important issue to explore with the influences. Based on these concepts, the objective of this paper was to show the current landscape of finance dealing with big data, and also to show how big data influences different financial sectors, more specifically, its impact on financial markets, financial institutions, and the relationship with internet finance, financial management, internet credit service companies, fraud detection, risk analysis, financial application management, and so on. The connection between big data and financial-related components will be revealed in an exploratory literature review of secondary data sources. Since big data in the financial field is an extremely new concept, future research directions will be pointed out at the end of this study
Cryptocurrencies as a financial asset: a systematic analysis
This paper provides a systematic review of the empirical literature based on the major topics that have been associated with the market for cryptocurrencies since their development as a financial asset in 2009. Despite astonishing price appreciation in recent years, cryptocurrencies have been subjected to accusations of pricing bubbles central to the trilemma that exists between regulatory oversight, the potential for illicit use through its anonymity within a young under-developed exchange system, and infrastructural breaches influenced by the growth of cybercriminality. Each influences the perception of the role of cryptocurrencies as a credible investment asset class and legitimate of value
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