Abstract
E-auditing has been evolving along with the global phenomenon of digitization. Auditors are dealing with new technological challenges and there is the need for more sophisticated tools to support their activities. However, the digital processes used for identifying and validating inconsistencies in the organizations’ financial information are not very efficient. Due to the high number of violations occurrences of tax e-auditing rules, in which many of them turn out to be irrelevant; the auditors’ work is often hindered, which may lead to incomplete data analysis. In this paper, we propose an approach to the e-auditing process based on the SAF-T (PT) files semantics enrichment using a graph-based data structure representation format. Using a graph-based data representation, we can take advantage of another way to perform queries and discovery mechanisms to retrieve information and knowledge, easing the auditing process and consequently enhancing the outcome of the tax e-auditing rules application.

Abstract
This paper proposes a scheme to determine the optical dispersion properties of a medium using multiple localized surface plasmon resonances (SPR) in a D-shaped photonic crystal fiber (PCF) whose flat surface is covered by three adjacent gold layers of different thicknesses. Using computational simulations, we show how to customize plasmon resonances at different wavelengths, thus allowing for obtaining the second-order dispersion. The central aspect of this sensing configuration is to balance miniaturization with low coupling between the different localized plasmon modes in adjacent metallic nanostructures. The determination of the optical dispersion over a large spectral range provides information on the concentration of different constituents of a medium, which is of paramount importance when monitoring media with time-varying concentrations, such as fluidic media.

Abstract
In this paper, we advance a multimodal optimization music mashup creation model for loop recombination at scale. The motivation to pursue such a model is to 1) tackle current scalability limitations in state-of-the-art (brute force) models while enforcing the 2) compatibility, i.e., recombination quality, of audio loops, and 3) a pool of diverse solutions that can accommodate personal user preferences or promote different musical styles. To this end, we adopt the Artificial Immune System (AIS) opt-aiNet algorithm to efficiently compute a population of compatible and diverse mashups from loop recombinations. Optimal mashups result from local minima in a feature space that objectively represents harmonic and rhythmic compatibility. We implemented our model as a prototype application named Mixmash-AIS, and conducted an objective evaluation that tackles three dimensions: loop recombination compatibility, mashups diversity, and computational model efficiency. The conducted evaluation compares the proposed system to a standard genetic algorithm (GA) and a brute force (BF) approach. While the GA stands as the most efficient algorithm, its poor results in terms of compatibility reinforce the primacy of the AIS opt-aiNet in efficiently finding optimal compatible loop mashups. Furthermore, the AIS opt-aiNet showed to promote a diverse mashup population, outperforming both GA or BF approaches. © 2021 Owner/Author.

Abstract
This article presents our recent work on the topic of learning from data streams. We focus on emerging topics, including fraud detection, learning from rare cases, and hyper-parameter tuning for streaming data.

Abstract

Abstract
With the increased use of machine learning algorithms to make decisions which impact people's lives, it is of extreme importance to ensure that predictions do not prejudice subgroups of the population with respect to sensitive attributes such as race or gender. Discrimination occurs when the probability of a positive outcome changes across privileged and unprivileged groups defined by the sensitive attributes. It has been shown that this bias can be originated from imbalanced data contexts where one of the classes contains a much smaller number of instances than the other classes. It is also important to identify the nature of the imbalanced data, including the characteristics of the minority classes' distribution. This paper presents FAWOS: a Fairness-Aware oversampling algorithm which aims to attenuate unfair treatment by handling sensitive attributes' imbalance. We categorize different types of datapoints according to their local neighbourhood with respect to the sensitive attributes, identifying which are more difficult to learn by the classifiers. In order to balance the dataset, FAWOS oversamples the training data by creating new synthetic datapoints using the different types of datapoints identified. We test the impact of FAWOS on different learning classifiers and analyze which can better handle sensitive attribute imbalance. Empirically, we observe that this algorithm can effectively increase the fairness results of the classifiers while not neglecting the classification performance. Source code can be found at: https://github.com/teresalazar13/FAWOS