Most of the existing research on enterprise tax arrears prediction is based on the financial situation of enterprises. The influence of various relationships among enterprises on tax arrears is not considered. This paper integrates multivariate data to construct an enterprise knowledge graph. Then, the correlations between different enterprises and risk events are selected as the prediction variables from the knowledge graph. Finally, a tax arrears prediction machine learning model is constructed and implemented with better prediction power than earlier studies. The results show that the correlations between enterprises and tax arrears events through the same telephone number, the same E-mail address and the same legal person commonly exist. Based on these correlations, potential tax arrears can be effectively predicted by the machine learning model. A new method of tax arrears prediction is established, which provides new ideas and analysis frameworks for tax management practice.
Citation: Jie Zheng, Yijun Li. Machine learning model of tax arrears prediction based on knowledge graph[J]. Electronic Research Archive, 2023, 31(7): 4057-4076. doi: 10.3934/era.2023206
[1] | Haytham M. Rezk, Mohammed Zakarya, Amirah Ayidh I Al-Thaqfan, Maha Ali, Belal A. Glalah . Unveiling new reverse Hilbert-type dynamic inequalities within the framework of Delta calculus on time scales. AIMS Mathematics, 2025, 10(2): 2254-2276. doi: 10.3934/math.2025104 |
[2] | Ahmed A. El-Deeb, Dumitru Baleanu, Nehad Ali Shah, Ahmed Abdeldaim . On some dynamic inequalities of Hilbert's-type on time scales. AIMS Mathematics, 2023, 8(2): 3378-3402. doi: 10.3934/math.2023174 |
[3] | Ahmed A. El-Deeb, Samer D. Makharesh, Sameh S. Askar, Dumitru Baleanu . Bennett-Leindler nabla type inequalities via conformable fractional derivatives on time scales. AIMS Mathematics, 2022, 7(8): 14099-14116. doi: 10.3934/math.2022777 |
[4] | Marwa M. Ahmed, Wael S. Hassanein, Marwa Sh. Elsayed, Dumitru Baleanu, Ahmed A. El-Deeb . On Hardy-Hilbert-type inequalities with α-fractional derivatives. AIMS Mathematics, 2023, 8(9): 22097-22111. doi: 10.3934/math.20231126 |
[5] | Saad Ihsan Butt, Erhan Set, Saba Yousaf, Thabet Abdeljawad, Wasfi Shatanawi . Generalized integral inequalities for ABK-fractional integral operators. AIMS Mathematics, 2021, 6(9): 10164-10191. doi: 10.3934/math.2021589 |
[6] | Soubhagya Kumar Sahoo, Fahd Jarad, Bibhakar Kodamasingh, Artion Kashuri . Hermite-Hadamard type inclusions via generalized Atangana-Baleanu fractional operator with application. AIMS Mathematics, 2022, 7(7): 12303-12321. doi: 10.3934/math.2022683 |
[7] | Jian-Mei Shen, Saima Rashid, Muhammad Aslam Noor, Rehana Ashraf, Yu-Ming Chu . Certain novel estimates within fractional calculus theory on time scales. AIMS Mathematics, 2020, 5(6): 6073-6086. doi: 10.3934/math.2020390 |
[8] | Elkhateeb S. Aly, Y. A. Madani, F. Gassem, A. I. Saied, H. M. Rezk, Wael W. Mohammed . Some dynamic Hardy-type inequalities with negative parameters on time scales nabla calculus. AIMS Mathematics, 2024, 9(2): 5147-5170. doi: 10.3934/math.2024250 |
[9] | Ahmed A. El-Deeb, Osama Moaaz, Dumitru Baleanu, Sameh S. Askar . A variety of dynamic α-conformable Steffensen-type inequality on a time scale measure space. AIMS Mathematics, 2022, 7(6): 11382-11398. doi: 10.3934/math.2022635 |
[10] | Elkhateeb S. Aly, Ali M. Mahnashi, Abdullah A. Zaagan, I. Ibedou, A. I. Saied, Wael W. Mohammed . N-dimension for dynamic generalized inequalities of Hölder and Minkowski type on diamond alpha time scales. AIMS Mathematics, 2024, 9(4): 9329-9347. doi: 10.3934/math.2024454 |
Most of the existing research on enterprise tax arrears prediction is based on the financial situation of enterprises. The influence of various relationships among enterprises on tax arrears is not considered. This paper integrates multivariate data to construct an enterprise knowledge graph. Then, the correlations between different enterprises and risk events are selected as the prediction variables from the knowledge graph. Finally, a tax arrears prediction machine learning model is constructed and implemented with better prediction power than earlier studies. The results show that the correlations between enterprises and tax arrears events through the same telephone number, the same E-mail address and the same legal person commonly exist. Based on these correlations, potential tax arrears can be effectively predicted by the machine learning model. A new method of tax arrears prediction is established, which provides new ideas and analysis frameworks for tax management practice.
Quantum calculus or briefly q-calculus is a study of calculus without limits. Post-quantum or (p,q)-calculus is a generalization of q-calculus and it is the next step ahead of the q-calculus. Quantum Calculus is considered an incorporative subject between mathematics and physics, and many researchers have a particular interest in this subject. Quantum calculus has many applications in various mathematical fields such as orthogonal polynomials, combinatorics, hypergeometric functions, number theory and theory of differential equations etc. Many scholars researching in the field of inequalities have started to take interest in quantum calculus during the recent years and the active readers are referred to the articles [2,3,7,8,9,11,12,16,17,21,24,25,27,28,29] and the references cited in them for more information on this topic. The authors explore various integral inequalities in all of the papers mentioned above by using q-calculus and (p,q)-calculus for certain classes of convex functions.
In this paper, the main motivation is to study trapezoid type (p,q)-integral inequalities for convex and quasi-convex functions. In fact, we prove that the assumption of the differentiability of the mapping in the (p,q) -Hermite-Hadamard type integral inequalities given in [12] can be eliminated. The relaxation of the differentiability of the mapping in the (p,q)-Hermite-Hadamard type integral inequalities proved in [12] also indicates the originality of results established in our research and these findings have some relationships with those results proved in earlier works.
The basic concepts and findings which will be used in order to prove our results are addressed in this section.
Let I⊂R be an interval of the set of real numbers. A function f:I→R is called as a convex on I, if the inequality
f(tx+(1−t)y)≤tf(x)+(1−t)f(y) |
holds for every x,y∈I and t∈[0,1].
A f:I→R known to be a quasi-convex function, if the inequality
f(tx+(1−t)y)≤sup{f(x),f(y)} |
holds for every x,y∈I and t∈[0,1].
The following properties of convex functions are very useful to obtain our results.
Definition 2.1. [19] A function f defined on I has a support at x0∈I if there exists an affine function A(x)=f(x0)+m(x−x0) such that A(x)≤f(x) for all x∈I. The graph of the support function A is called a line of support for f at x0.
Theorem 2.1. [19] A function f:(a,b)→R is a convex function if and only if there is at least one line of support for f at each x0∈(a,b).
Theorem 2.2. [4] If f:[a,b]→R is a convex function, then f is continuous on (a,b).
Perhaps the most famous integral inequalities for convex functions are known as Hermite-Hadamard inequalities and are expressed as follows:
f(a+b2)≤1b−ab∫af(t)dt≤f(a)+f(b)2, | (2.1) |
where the function f:I→R is convex and a,b∈I with a<b.
By using the following identity, Pearce and Pečarić proved trapezoid type inequalities related to the convex functions in [18] and [6]. Some trapezoid type inequalities related to quasi-convex functions are proved in [1] and [9].
Lemma 2.3. [6] Let f:I∘⊂R→R be a differentiable mapping on I∘ (I∘ is the interior of I), a,b∈I∘ with a<b. If f′∈L[a,b], then the following equality holds:
f(a)+f(b)2−1b−ab∫af(t)dt=b−a21∫0(1−2t)f′(ta+(1−t)b)dt. | (2.2) |
Some definitions and results for (p,q)-differentiation and (p,q)-integration of the function f:[a,b]→R in the papers [12,22,23].
Definition 2.2. Let f:[a,b]→R be a continuous function and 0<q<p≤1, then (p,q)-derivative of f at t∈[a,b] is characterized by the expression
aDp,qf(t)=f(pt+(1−p)a)−f(qt+(1−q)a)(p−q)(t−a), t≠a. | (2.3) |
The function f is said to be (p,q)-differentiable on [a,b], if aDp,qf(t) exists for all t∈[a,b]. It should be noted that
aDp,qf(a)=limt→aaDp,qf(t). |
It is clear that if p=1 in (2.3), then
aDqf(t)=f(t)−f(qt+(1−q)a)(1−q)(t−a), t≠a.aDqf(a)=limt→aaDqf(t) | (2.4) |
the q-derivative of the function f defined on [a,b] (see [16,21,25,26]).
Remark 2.1. If one takes a=0 in (2.3), then 0Dp,qf(t)=Dp,qf(t), where Dp,qf(t) is the (p,q)-derivative of f at t∈[0,b] (see [5,10,20]) defined by the expression
Dp,qf(t)=f(pt)−f(qt)(p−q)t, t≠0. | (2.5) |
Remark 2.2. If for a=0 and p=1 in (2.3), then 0Dqf(x)=Dqf(t), where Dqf(t) is the q-derivative of f at t∈[0,b] (see [15]) given by the expression
Dqf(t)=f(t)−f(qt)(1−q)t, t≠0. | (2.6) |
Definition 2.3. Let f:[a,b]→R be a continuous function and 0<q<p≤1. The definite (p,q)-integral of the function f on [a,b] is defined as
b∫af(t)adp,qt=(p−q)(b−a)∞∑n=0qnpn+1f(qnpn+1b+(1−qnpn+1)a) | (2.7) |
If c∈(a,b), then the definite (p,q)-integral of the function f on [c,b] is defined as
b∫cf(t)adp,qt=b∫af(t)adp,qt−c∫af(t)adp,qt. | (2.8) |
Remark 2.3. Let p=1 be in (2.7), then
b∫af(t)adqt=(1−q)(b−a)∞∑n=0qnf(qnb+(1−qn)a) | (2.9) |
the definite q-integral of the function f defined on [a,b] (see [16,21,25,26]).
Remark 2.4. Suppose that a=0 in (2.7), then
b∫0f(t)0dp,qt=b∫0f(t)dp,qt=(p−q)b∞∑n=0qnpn+1f(qnpn+1b) | (2.10) |
the definite (p,q)-integral of f on [0,b] (see [20,22,23]). We notice that for a=0 and p=1 in (2.7), then
b∫0f(t)0dqt=b∫0f(t)dqt=(1−q)b∞∑n=0qnf(qnb) | (2.11) |
is the definite q-integral of f over the interval [0,b] (see [15]).
Remark 2.5. When we take a=0 and p=1, then the existing definitions in the literature are obtained, hence the Definition 2.2 and Definition 2.3 are well defined.
Quantum trapezoid type inequalities are obtained by Noor et al.[16] and Sudsutad [21] by applying the definition convex and quasi-convex functions on the absolute values of the q-derivative over the finite interval of the set of real numbers.
Lemma 2.4. Let f:[a,b]⊂R→R be a continuous function and 0<q<1. If aDqf is a q-integrable function on (a,b), then the equality holds:
1b−ab∫af(t)adqt−qf(a)+f(b)1+q=q(b−a)1+q1∫0(1−(1+q)t)aDqf(tb+(1−t)b)0dqt. | (2.12) |
The (p,q)-Hermite-Hadamard type inequalities were proved in [12].
Theorem 2.5. Let f:[a,b]→R be a convex differentiable function on [a,b] and 0<q<p≤1. Then we have
f(qa+pbp+q)≤1p(b−a)pb+(1−p)a∫af(x)adp,qx≤qf(a)+pf(b)p+q. | (2.13) |
In this paper, we remove the (p,q)-differentiability assumption of the function f in Theorem 2.5 and establish (p,q)-analog of the Lemma 2.4 and Lemma 2.3. We obtain (p,q)-analog of the trapezoid type integral inequalities by applying the established identity, which generalize the inequalities given in [1,6,9,16,18,21].
Throughout this section let I⊂R be an interval, a,b∈I∘ (I∘ is the interior of I) with a<b (in other words [a,b]⊂I∘) and 0<q<p≤1 are constants. Let us start proving the inequalities (2.13), with the lighter conditions for the function f.
Theorem 3.1. Let f:I→R be a convex function on I and a,b∈I∘ with a<b, then the following inequalities hold:
f(qa+pbp+q)≤1p(b−a)pb+(1−p)a∫af(x)adp,qx≤qf(a)+pf(b)p+q. | (3.1) |
Proof. Since f is convex function on the interval I, by Theorem 2.2 f is continuous on I∘ and [a,b]⊂I∘, the function f is continuous on [a,b]. By using Theorem 2.1, there is at least one line of support for f at each x0∈(a,b). Since x0=qa+pbp+q∈(a,b), using Definition 2.1
A(x)=f(qa+pbp+q)+m(x−qa+pbp+q)≤f(x) | (3.2) |
For all x∈[a,b] and some m∈[f′−(qa+pbp+q),f′+(qa+pbp+q)]. In the proof of the Theorem 2.5 the authors used the tangent line at the point of x0=qa+pbp+q. Similarly, using the inequality (3.2) and a similar method with the proof of the Theorem 2.5 we have (3.1) but we omit the details. Thus the proof is accomplished.
We will use the following identity to prove trapezoid type (p,q)-integral inequalities for convex and quasi-convex functions.
Lemma 3.2. Let f:I∘⊂R→R be a continuous function on I∘ and a,b∈I∘ with a<b. If aDp,qf is continuous on [a,b], then the equality:
1p(b−a)pb+(1−p)a∫af(x)adp,qx−pf(b)+qf(a)p+q=q(b−a)p+q1∫0(1−(p+q)t)aDp,qf(tb+(1−t)a)0dp,qt | (3.3) |
holds.
Proof. Since f is continuous on I∘ and a,b∈I∘, the function f is continuous on [a,b]. Hence, clearly a<pb+(1−p)a≤b for 0<p≤1 and [a,pb+(1−p)a]⊂[a,b]. Hence f is continuous on [a,pb+(1−p)a] and hence according to the condition of the Definition 2.3, the function f is (p,q)-integrable on [a,pb+(1−p)a]. This means that the (p,q)-integral
pb+(1−p)a∫af(x)adp,qx |
is well defined and exists.
Since f is continuous on [a,b]. Hence from Definition 2.2, f is (p,q)-differentiable on [a,b]. Thus the (p,q)-derivative of f given by the expression
aDp,qf(tb+(1−t)a)=[f(p[tb+(1−t)a]+(1−p)a)−f(q[tb+(1−t)a]+(1−q)a)](p−q)[tb+(1−t)a−a]=f(ptb+(1−pt)a)−f(qtb+(1−qt)a)t(p−q)(b−a), t≠0 | (3.4) |
is well defined and exists.
Since (1−(p+q)t) is continuous on [0,1] and aDp,qf is continuous on [a,b], then
(1−(p+q)t)aDp,qf(tb+(1−t)a) |
is continuous on [0,1] and from Definition 2.3. Thus (1−(p+q)t)aDp,qf(tb+(1−t)a) is (p,q)-integrable on [0,1] and the (p,q)-integral
1∫0(1−(p+q)t)aDp,qf(tb+(1−t)a)0dp,qt |
is well defined and exists.
By using (2.7) and (3.4), we get
q(b−a)p+q1∫0(1−(p+q)t)aDp,qf(tb+(1−t)a)0dp,qt |
=q(b−a)p+q1∫0(1−(p+q)t)f(ptb+(1−pt)a)−f(qtb+(1−qt)a)t(p−q)(b−a)0dp,qt |
=qp+q[1(p−q)1∫0f(ptb+(1−pt)a)−f(qtb+(1−qt)a)t0dp,qt |
−(p+q)(p−q)1∫0f(ptb+(1−pt)a)−f(qtb+(1−qt)a)0dp,qt] |
=q(p+q)(p−q)[1∫0f(ptb+(1−pt)a)t0dp,qt−1∫0f(qtb+(1−qt)a)t0dp,qt−(p+q)1∫0f(ptb+(1−pt)a)0dp,qt+(p+q)1∫0f(qtb+(1−qt)a)0dp,qt] |
=q(p+q)[∑∞n=0f(qnpnb+(1−qnpn)a)−∑∞n=0f(qn+1pn+1b+(1−qn+1pn+1)a)−(p+q)∑∞n=0qnpn+1f(qnpnb+(1−qnpn)a)+(p+q)∑∞n=0qnpn+1f(qn+1pn+1b+(1−qn+1pn+1)a)] |
=q(p+q)[f(b)−f(a)−(p+q)p∑∞n=0qnpnf(qnpnb+(1−qnpn)a)+(p+q)q∑∞n=0qn+1pn+1f(qn+1pn+1b+(1−qn+1pn+1)a)] |
=q(p+q)[f(b)−f(a)−(p+q)qf(b)−(p+q)p∞∑n=0qnpnf(qnpnb+(1−qnpn)a) |
+(p+q)q∞∑n=−1qn+1pn+1f(qn+1pn+1b+(1−qn+1pn+1)a)] |
=q(p+q)[−f(a)−pqf(b)−(p+q)p∑∞n=0qnpnf(qnpnb+(1−qnpn)a)+(p+q)q∑∞n=0qnpnf(qnpnb+(1−qnpn)a)] |
=q(p+q)[−f(a)−pqf(b)−((p+q)p−(p+q)q)∞∑n=0qnpnf(qnpnb+(1−qnpn)a)] |
=q(p+q)[−f(a)−pqf(b)−((p+q)p−(p+q)q)1(p−q)(b−a)pb+(1−p)a∫af(x)adp,qx] |
=1p(b−q)pb+(1−p)a∫af(x)adp,qx−pf(b)+qf(a)p+q. |
This completes the proof.
Remark 3.1. The subsequent observations are important to note from the result of Lemma 3.2:
1. If p=1, we recapture Lemma 2.4,
2. If p=1 and q→1−, we recapture Lemma 2.3.
We can now prove some quantum estimates of (p,q)-trapezoidal integral inequalities by using convexity and quasi-convexity of the absolute values of the (p,q)-derivatives.
Theorem 3.3. Let f:I∘⊂R→R be a continuous function on I∘ and a,b∈I∘ with a<b such that aDp,qf is continuous on [a,b] and 0<q<p≤1. If |aDp,qf|r is a convex function on [a,b] for r≥1, then
|1p(b−a)pb+(1−p)a∫af(x)adp,qx−pf(b)+qf(a)p+q| | (3.5) |
≤q(b−a)p+q[2(p+q−1)(p+q)2]1−1r[γ1(p,q)|aDp,qf(b)|r+γ2(p,q)|aDp,qf(a)|r]1r |
holds, where
γ1(p,q)=q[(p3−2+2p)+(2p2+2)q+pq2]+2p2−2p(p+q)3(p2+pq+q2) |
and
γ2(p,q)=q[(5p3−4p2−2p+2)+(6p2−4p−2)q+(5p−2)q2+2q3]+(2p4−2p3−2p2+2p)(p+q)3(p2+pq+q2). |
Proof. Taking absolute value on both sides of (3.3), applying the power-mean inequality and by using the convexity of |aDp,qf|r for r≥1, we obtain
|1p(b−a)pb+(1−p)a∫af(x) adp,qx−pf(b)+qf(a)p+q| | (3.6) |
≤q(b−a)p+q1∫0|1−(p+q)t||aDp,qf(tb+(1−t)a)|0dp,qt |
≤q(b−a)p+q(1∫0|1−(p+q)t|0dp,qt)1−1r(1∫0|1−(p+q)t||aDp,qf(tb+(1−t)a)|r0dp,qt)1r |
≤q(b−a)p+q(1∫0|1−(p+q)t|0dp,qt)1−1r |
×[|aDp,qf(b)|r1∫0t|1−(p+q)t|0dp,qt+|aDp,qf(a)|r1∫0(1−t)|1−(p+q)t|0dp,qt]1r. |
We evaluate the definite (p,q)-integrals as follows
1∫0|1−(p+q)t|0dp,qt=1p+q∫0(1−(p+q)t)0dp,qt−1∫1p+q(1−(p+q)t)0dp,qt | (3.7) |
=21p+q∫0(1−(p+q)t)0dp,qt−1∫0(1−(p+q)t)0dp,qt=2(p+q−1)(p+q)2, |
1∫0t|1−(p+q)t|0dp,qt=2∫1p+q0t(1−(p+q)t) 0dp,qt−1∫0t(1−(p+q)t)0dp,qt | (3.8) |
=2p2+2pq+2q2−2p−2q(p+q)3(p2+pq+q2)−−pq(p+q)(p2+pq+q2) |
=p3q+2p2q2+pq3+2p2+2pq+2q2−2p−2q(p+q)3(p2+pq+q2) |
=q[(p3−2+2p)+(2p2+2)q+pq2]+2p2−2p(p+q)3(p2+pq+q2)=γ1(p,q) |
and
1∫0(1−t)|1−(p+q)t|0dp,qt=1∫0|1−(p+q)t|0dp,qt−1∫0t|1−(p+q)t|0dp,qt | (3.9) |
=2(p+q−1)(p+q)2−[p3q+2p2q2+pq3+2p2+2pq+2q2−2p−2q](p+q)3(p2+pq+q2) |
=q[(5p3−4p2−2p+2)+(6p2−4p−2)q+(5p−2)q2+2q3]+(2p4−2p3−2p2+2p)(p+q)3(p2+pq+q2) |
=γ2(p,q). |
Making use of (3.7), (3.8) and (3.9) in (3.6), gives us the desired result (3.5). The proof is thus accomplished.
Corollary 3.1. We can get the following subsequent results from (3.5) proved in Theorem 3.3:
(1). Suppose p=1 and r=1, then we acquire the inequality proved in [21,Theorem 4.1] (see also [13,inequality (5)]):
|1(b−a)b∫af(x)adqx−qf(a)+f(b)1+q| | (3.10) |
≤q2(b−a)(1+q)4(1+q+q2)[[1+4q+q2]|aDqf(b)|+[1+3q2+2q3]|aDqf(a)|]. |
(2). Letting p=1, provides the inequality established in [16,Theorem 3.2] (see also [14], [21,Theorem 4.2] and [13]):
|1(b−a)b∫af(x)adqx−qf(a)+f(b)1+q|≤q(b−a)1+q[2q(1+q)2]1−1r | (3.11) |
×[q[1+4q+q2](1+q)3(1+q+q2)|aDqf(b)|r+q[1+3q2+2q3](1+q)3(1+q+q2)|aDqf(a)|r]1r. |
(3). Taking p=1 and letting q→1−, gives the inequality proved in [18,Theorem 1]:
|1(b−a)b∫af(x)dx−f(a)+f(b)2|≤(b−a)4[|f′(a)|r+|f′(b)|r2]1r. | (3.12) |
(4). Suppose r=1, p=1 and letting q→1−, we obtain the inequality proved in [6,Theorem 2.2]:
|1(b−a)b∫af(x)dx−f(a)+f(b)2|≤(b−a)[|f′(a)|+|f′(b)|]8. | (3.13) |
Theorem 3.4. Let f:I∘⊂R→R be a continuous function on I∘ and a,b∈I∘ with a<b. If aDp,qf is continuous on [a,b], 0<q<p≤1 and|aDp,qf|r is a convex function on [a,b] for r>1, then
|1p(b−a)pb+(1−p)a∫af(x)adp,qx−pf(b)+qf(a)p+q| | (3.14) |
≤q(b−a)p+q[γ3(p,q;s)]1s(|aDp,qf(b)|r+(p+q−1)|aDp,qf(a)|rp+q)1r, |
where
γ3(p,q;s)=1∫0|1−(p+q)t|s0dp,qt |
and 1r+1s=1.
Proof. Taking absolute value on both sides of (3.3), applying the Hölder inequality and using the convexity of |aDp,qf|r for r>1, we get
|1p(b−a)pb+(1−p)a∫af(x)adp,qx−pf(b)+qf(a)p+q| | (3.15) |
≤q(b−a)p+q(1∫0|1−(p+q)t|s0dp,qt)1s |
×[|aDp,qf(b)|r1∫0t0dp,qt+|aDp,qf(a)|r1∫0(1−t)0dp,qt]1r |
=q(b−a)p+q(γ3(p,q;s))1s[|aDp,qf(b)|r1∫0t0dp,qt+|aDp,qf(a)|r1∫0(1−t)0dp,qt]1r. |
We evaluate the definite (p,q)-integrals as follows
1∫0t 0dp,qt=1p+q |
and
1∫0(1−t) 0dp,qt=p+q−1p+q. |
By using the values of the above definite (p,q)-integrals in (3.15), we get what is required.
Corollary 3.2. In Theorem 3.4;
(1). If we take p=1, then
|1(b−a)b∫af(x)adqx−qf(a)+f(b)1+q| | (3.16) |
≤q(b−a)1+q[γ3(1,q;s)]1s(|aDqf(b)|r+q|aDqf(a)|r1+q)1r. |
(2). If we take p=1 and letting q→1−, then
|1(b−a)b∫af(x)dx−f(a)+f(b)2|≤(b−a)2(s+1)1s[|f′(a)|r+|f′(b)|r2]1r. | (3.17) |
Remark 3.5. The inequality (3.17) has been established in [6,Theorem 2.3].
Theorem 3.5. Let f:I∘⊂R→R be a continuous function on I∘ and a,b∈I∘ with a<b. Suppose that aDp,qf is continuous on [a,b], 0<q<p≤1 and |aDp,qf|r is a convex function on [a,b] for r>1, then
|1p(b−a)pb+(1−p)a∫af(x)adp,qx−pf(b)+qf(a)p+q| | (3.18) |
≤q(b−a)p+q[2(p+q−1)(p+q)2]1s[γ1(p,q)|aDp,qf(b)|r+γ2(p,q)|aDp,qf(a)|r]1r, |
where γ1(p,q), γ2(p,q) are defined as in Theorem 3.3 and 1r+1s=1.
Proof. Taking absolute value on both sides of (3.3), applying the Hölder inequality and using the convexity of |aDp,qf|r for r>1, we have that
|1p(b−a)pb+(1−p)a∫af(x)adp,qx−pf(b)+qf(a)p+q| | (3.19) |
=q(b−a)p+q|1∫0(1−(p+q)t)aDp,qf(tb+(1−t)a)0dp,qt| |
=q(b−a)p+q|1∫0(1−(p+q)t)1s(1−(p+q)t)1raDp,qf(tb+(1−t)a)0dp,qt| |
≤q(b−a)p+q[1∫0|1−(p+q)t|0dp,qt]1s[1∫0|1−(p+q)t||aDp,qf(tb+(1−t)a)|r0dp,qt]1r |
≤q(b−a)p+q[1∫0|1−(p+q)t|0dp,qt]1s |
×[|aDp,qf(b)|r1∫0t|1−(p+q)t|0dp,qt+|aDp,qf(a)|r1∫0(1−t)|1−(p+q)t|0dp,qt]1r. |
Making use of (3.7), (3.8) and (3.9) in (3.19), gives us the desired result (3.18). The proof is thus accomplished.
Corollary 3.3. The following results are the consequences of Theorem 3.5:
(1). Taking p=1, we obtain the inequality proved in [16,Theorem 3.3] (see also [14,inequality (8)]):
|1(b−a)b∫af(x)adqx−qf(a)+f(b)1+q|≤q(b−a)1+q[2q(1+q)2]1s | (3.20) |
×[q[1+4q+q2](1+q)3(1+q+q2)|aDqf(b)|r+q[1+3q2+2q3](1+q)3(1+q+q2)|aDqf(a)|r]1r, |
(2). Taking p=1 and letting q→1−, we obtain the inequality proved in [18,Theorem 1]:
|1(b−a)b∫af(x)dx−f(a)+f(b)2|≤(b−a)2s+1[|f′(b)|r+|f′(a)|r4]1r. | (3.21) |
Some results related for quasi-convexity are presented in the following theorems.
Theorem 3.6. Let f:I∘⊂R→R be a continuous function on I∘ and a,b∈I∘ with a<b. If aDp,qf is continuous on [a,b], where 0<q<p≤1 and |aDp,qf|r is a quasi-convex function on [a,b] r≥1, then
|1p(b−a)pb+(1−p)a∫af(x)adp,qx−pf(b)+qf(a)p+q| | (3.22) |
≤q(b−a)p+q[2(p+q−1)(p+q)2]sup{|aDp,qf(a)|,|aDp,qf(b)|}. |
Proof. Taking absolute value on both sides of (3.3), applying the power mean inequality and using the quasi-convexity of |aDp,qf|r on [a,b] for r≥1, we have that
|1p(b−a)pb+(1−p)a∫af(x)adp,qx−pf(b)+qf(a)p+q| |
≤q(b−a)p+q1∫0|1−(p+q)t||aDp,qf(tb+(1−t)a)|0dp,qt |
≤q(b−a)p+q(1∫0|1−(p+q)t|0dp,qt)1−1r |
×(1∫0|1−(p+q)t| 0dp,qtsup{|aDp,qf(a)|r,|aDp,qf(b)|r})1r |
=q(b−a)p+q(1∫0|1−(p+q)t|0dp,qt)sup{|aDp,qf(a)|,|aDp,qf(b)|}. |
From (3.7), we have
∫10|1−(p+q)t|0dp,qt=2(p+q−1)(p+q)2. |
Hence the inequality (3.22) is established.
Corollary 3.4. In Theorem 3.6
(1). If we let p=1, then:
|1(b−a)b∫af(x)adqx−qf(a)+f(b)1+q| | (3.23) |
≤q(b−a)1+q[2q(1+q)2]sup{|aDqf(a)|,|aDqf(b)|}. |
(2). If we take p=1 and letting q→1−, then:
|1(b−a)b∫af(x)dx−f(a)+f(b)2|≤(b−a)4sup{|f′(a)|,|f′(b)|}. | (3.24) |
Remark 3.3. From the results of Corollary 4, we can observe the following consequences
(1). The result of the inequality (3.23) has also been obtained in [16,Theorem 3.4] (see also [14,inequality (9)]),
(2). The result of the inequality (3.24) was established in [1,Theorem 6] and [9,Theorem 1].
Theorem 3.7. Let f:I∘⊂R→R be a continuous function on I∘ and a,b∈I∘ with a<b. If aDp,qf is continuous on [a,b], where 0<q<p≤1 and |aDp,qf|r is a quasi-convex function on [a,b] for r>1, then:
|1p(b−a)pb+(1−p)a∫af(x)adp,qx−pf(b)+qf(a)p+q| | (3.25) |
≤q(b−a)p+q[γ3(p,q;s)]1s(sup{|aDp,qf(a)|,|aDp,qf(b)|}), |
where γ3(p,q;s) is as defined in Theorem 3.4 and 1r+1s=1.
Proof. Taking absolute value on both sides of (3.3), applying the Hölder inequality and using the quasi-convexity of |aDp,qf|r on [a,b] for r>1, we have that
|1p(b−a)pb+(1−p)a∫af(x) adp,qx−pf(b)+qf(a)p+q| |
≤q(b−a)p+q1∫0|1−(p+q)t||aDp,qf(tb+(1−t)a)|0dp,qt |
≤q(b−a)p+q[1∫0|1−(p+q)t|s0dp,qt]1s |
×[1∫0|aDp,qf(tb+(1−t)a)|r0dp,qt]1r |
≤q(b−a)p+q[1∫0|1−(p+q)t|s0dp,qt]1ssup{|aDp,qf(b)|,|aDp,qf(a)|}. |
=q(b−a)p+q[γ3(p,q;s)]1s(sup{|aDp,qf(a)|,|aDp,qf(b)|}) |
The inequality (3.25) is proved.
Corollary 3.5. In Theorem 3.7;
(1). If p=1, then we obtain the inequality proved in [9,Theorem 2]:
|1(b−a)b∫af(x)adqx−qf(a)+f(b)1+q|≤q(b−a)1+q[γ3(1,q;s)]1s(sup{|aDqf(a)|,|aDqf(b)|}), | (3.26) |
(2). If p=1 and letting q→1−, then:
|1(b−a)b∫af(x)dx−f(a)+f(b)2|≤(b−a)2(s+1)1ssup{|f′(a)|,|f′(b)|}. | (3.27) |
The authors would like to thank the referee for his/her careful reading of the manuscript and for making valuable suggestions.
The authors declare to have no conflict of interest.
[1] |
H. Krut, X. Peng, Does corporate social performance lead to better financial performance? Evidence from Turkey, Green Finance, 3 (2021), 464–482. https://doi.org/10.3934/gf.2021021 doi: 10.3934/gf.2021021
![]() |
[2] | D. Marghescu, M. Kallio, B. Back, Using financial ratios to select companies for tax auditing: a preliminary study, in Communications in Computer and Information Science. Springer, Berlin, 2010. https://doi.org/10.1007/978-3-642-16324-1_45 |
[3] | A. Su, Z. He, J. Su, Y. Zhou, Y. Fan, Y. Kong, Detection of tax arrears based on ensemble learning model, in Proceedings of the 2018 International Conference on Wavelet Analysis and Pattern Recognition, Piscataway, NJ, (2018), 270–274. https://doi.org/10.1109/icwapr.2018.8521362 |
[4] | A. Ippolito, A. C. G. Lozano, Sammon mapping-based gradient boosted trees for tax crime prediction in the city of São Paulo, in Enterprise Information Systems, ICEIS 2020, (2020), 293–316. https://doi.org/10.1007/978-3-030-75418-1_14 |
[5] |
J. Vanhoeyveld, D. Martens, B. Peeters, Value-added tax fraud detection with scalable anomaly detection techniques, Appl. Soft. Comput., 86 (2020), 1–38. https://doi.org/10.1016/j.asoc.2019.105895 doi: 10.1016/j.asoc.2019.105895
![]() |
[6] |
M. Z. Abedin, G. Chi, M. M. Uddin, M. S. Satu, M. I. Khan, P. Hajek, Tax default prediction using feature transformation-based machine learning, IEEE Access, 9 (2021), 19864–19881. https://doi.org/10.1109/access.2020.3048018 doi: 10.1109/access.2020.3048018
![]() |
[7] |
E. I. Altman, M. Balzano, A. Giannozzi, S. Srhoj, Revisiting SME default predictors: The Omega Score, J. Small Bus. Manage., 2022 (2022), 1–35. https://doi.org/10.1080/00472778.2022.2135718 doi: 10.1080/00472778.2022.2135718
![]() |
[8] |
O. Lukason, A. Andresson, Tax arrears versus financial ratios in bankruptcy prediction, J. Risk Financ. Manag., 12 (2019), 187–200. https://doi.org/10.3390/jrfm12040187 doi: 10.3390/jrfm12040187
![]() |
[9] |
S. Chen, J. Zhong, P. Failler, Does China transmit financial cycle spillover effects to the G7 countries, Econ. Res. -Ekon. Istraz., 35 (2022), 5184-5201. https://doi.org/10.1080/1331677X.2021.2025123 doi: 10.1080/1331677X.2021.2025123
![]() |
[10] |
F. Misra, R. Kurniawan, The role of audit information dissemination in curbing the contagion of tax noncompliance, J. Innov. Bus. Econ., 4 (2020). 1–11. https://doi.org/10.22219/jibe.v4i01.10223 doi: 10.22219/jibe.v4i01.10223
![]() |
[11] |
Z. Li, J. Zhu, J. He, The effects of digital financial inclusion on innovation and entrepreneurship: A network perspective, Electron. Res. Arch., 30 (2022), 4697–4715. https://doi.org/10.3934/era.2022238 doi: 10.3934/era.2022238
![]() |
[12] |
G. Kou, Y. Xu, Y. Peng, F. Shen, Y. Chen, K. Chang, et al., Bankruptcy prediction for SMEs using transactional data and two-stage multiobjective feature selection, Decis. Support Syst., 140 (2021), 113429. https://doi.org/10.1016/j.dss.2020.113429 doi: 10.1016/j.dss.2020.113429
![]() |
[13] |
P. Giudici, B. H. Misheva, A. Spelta, Network based credit risk models, Qual. Eng., 32 (2020), 199–211. https://doi.org/10.1080/08982112.2019.1655159 doi: 10.1080/08982112.2019.1655159
![]() |
[14] |
K. Peng, G. Yan, A survey on deep learning for financial risk prediction, Quant. Finance. Econ., 5 (2021), 716–737. https://doi.org/10.3934/qfe.2021032 doi: 10.3934/qfe.2021032
![]() |
[15] |
Õ. R. Siimon, O. Lukason, A decision support system for corporate tax arrears prediction, Sustainability, 13 (2021), 8363. https://doi.org/10.3390/su13158363 doi: 10.3390/su13158363
![]() |
[16] |
V. Chaudhri, C. Baru, N. Chittar, X. Dong, M. Genesereth, J. Hendler, Knowledge graphs: introduction, history and, perspectives, AI Mag., 43 (2022), 17–29. https://doi.org/10.1609/aimag.v43i1.19119 doi: 10.1609/aimag.v43i1.19119
![]() |
[17] |
R. Angles, C. Gutierrez, Survey of graph database models, ACM Comput. Surv., 40 (2008), 1–39. https://doi.org/10.1145/1322432.1322433 doi: 10.1145/1322432.1322433
![]() |
[18] | N. Ahbali, X. Liu, A. Nanda, J. Stark, A. Talukder, R. P. Khandpur, Identifying corporate credit risk sentiments from financial news, in Proceedings of the 2022 Conference of the North American Chapter of the Association for Computational Linguistics: Human Language Technologies: Industry Track, (2022), 362–370. http://dx.doi.org/10.18653/v1/2022.naacl-industry.40 |
[19] |
Z. Li, L. Chen, H. Dong, What are bitcoin market reactions to its-related events, Int. Rev. Econ. Finance, 73 (2021), 1–10. https://doi.org/10.1016/j.iref.2020.12.020 doi: 10.1016/j.iref.2020.12.020
![]() |
[20] | T. Ruan, L. Xue, H. Wang, F. Hu, L. Zhao, J. Ding, Building and exploring an enterprise knowledge graph for investment analysis, in International Semantic Web Conference 2016, (2016), 418–436. https://doi.org/10.1007/978-3-319-46547-0_35 |
[21] |
X. Chang, The impact of corporate tax outcomes on forced CEO turnover, Natl. Account. Rev., 4 (2022), 218–236. https://doi.org/10.3934/nar.2022013 doi: 10.3934/nar.2022013
![]() |
[22] |
A. Sousa, A. Braga, J. Cunha, Impact of macroeconomic indicators on bankruptcy prediction models: Case of the Portuguese construction sector, Quant. Finance. Econ., 6 (2022), 405–432. https://doi.org/10.3934/qfe.2022018 doi: 10.3934/qfe.2022018
![]() |
[23] |
Z. Li, Z. Huang, Y. Su, New media environment, environmental regulation and corporate green technology innovation: Evidence from China, Energy Econ., 119 (2023), 106545. https://doi.org/10.1016/j.eneco.2023.106545 doi: 10.1016/j.eneco.2023.106545
![]() |
[24] |
Y. Liu, Z. Li, M. Xu, The influential factors of financial cycle spillover: evidence from China, Emerg. Mark. Finance Trade, 56 (2020), 1336–1350. https://doi.org/10.1080/1540496x.2019.1658076 doi: 10.1080/1540496x.2019.1658076
![]() |
[25] |
G. Aytkhozhina, A. Miller, State tax control strategies: Theoretical aspects, Contaduría y Administración, 63 (2018), 25. https://doi.org/10.22201/fca.24488410e.2018.1672 doi: 10.22201/fca.24488410e.2018.1672
![]() |
[26] |
Z. Li, B. Mo, H. Nie, Time and frequency dynamic connectedness between cryptocurrencies and financial assets in China, Int. Rev. Econ. Finance, 86 (2023), 46–57. https://doi.org/10.1016/j.iref.2023.01.015 doi: 10.1016/j.iref.2023.01.015
![]() |
[27] |
Z. Li, H. Dong, C. Floros, A. Charemis, P. Failler, Re-examining bitcoin volatility: a CAViaR-based approach, Emerg. Mark. Finance Trade, 58 (2022), 1320–1338. https://doi.org/10.1080/1540496x.2021.1873127 doi: 10.1080/1540496x.2021.1873127
![]() |
[28] |
A. Chang, L. Yang, R. Tsaih, S. Lin, Machine learning and artificial neural networks to construct P2P lending credit-scoring model: A case using Lending Club data, Quant. Finance Econ., 6 (2022), 303–325. https://doi.org/10.3934/qfe.2022013 doi: 10.3934/qfe.2022013
![]() |
[29] |
D. Wang, L. Li, D. Zhao, Corporate finance risk prediction based on LightGBM, Inf. Sci., 602 (2022), 259–268. https://doi.org/10.1016/j.ins.2022.04.058 doi: 10.1016/j.ins.2022.04.058
![]() |
[30] |
B. Gao, V. Balyan, Construction of a financial default risk prediction model based on the LightGBM algorithm, J. Intell. Syst., 31 (2022), 767–779. https://doi.org/10.1515/jisys-2022-0036 doi: 10.1515/jisys-2022-0036
![]() |
[31] |
L. Zhang, Q. Song, Multimodel integrated enterprise credit evaluation method based on attention mechanism, Comput. Intell. Neurosci., 2022 (2022), 1–12. https://doi.org/10.1155/2022/8612759 doi: 10.1155/2022/8612759
![]() |
[32] | J. G. Ponsam, S.V. J. B. Gracia, G. Geetha, S. Karpaselvi, K. Nimala, Credit risk analysis using LightGBM and a comparative study of popular algorithms, in International Conference on Computing and Communications Technologies (ICCCT), 2021. https://doi.org/10.1109/iccct53315.2021.9711896 |
[33] |
D. G. Kirikos, An evaluation of quantitative easing effectiveness based on out-of-sample forecasts, Natl. Account. Rev., 4 (2022), 378–389. https://doi.org/10.3934/nar.2022021 doi: 10.3934/nar.2022021
![]() |
[34] |
F. Corradin, M. Billio, R. Casarin, Forecasting economic indicators with robust factor models, Natl. Account. Rev., 4 (2022), 167–190. https://doi.org/10.3934/nar.2022010 doi: 10.3934/nar.2022010
![]() |
[35] | P. Harrington, Machine Learning in Action, Manning Publications, (2012), 143–149. |
[36] | J. Davis, M. Goadrich, The relationship between Precision-Recall and ROC curves, in William C. ICML '06: Proceedings of the 23rd international conference on Machine learning, (2006), 233–240. https://doi.org/10.1145/1143844.1143874 |
[37] |
T. Fawcett, An introduction to ROC analysis, Pattern Recognit. Lett., 27 (2006), 861–874. https://doi.org/10.1016/j.patrec.2005.10.010 doi: 10.1016/j.patrec.2005.10.010
![]() |
[38] | W. H. J. David, S. Lemeshow, R. X. Sturdivant, Applied Logistic Regression, 3 edition, John Wiley & Sons, (2013), 177–178. https://doi.org/10.1002/9781118548387 |
[39] |
Z. Li, C. Yang, Z. Huang, How does the fintech sector react to signals from central bank digital currencies, Finance Res. Lett., 50 (2022), 103308. https://doi.org/10.1016/j.frl.2022.103308 doi: 10.1016/j.frl.2022.103308
![]() |
[40] |
D. L. Wilsin, Asymptotic properties of nearest neighbor rules using edited data, IEEE Trans. Syst. Man Cybern., 3 (1972), 408–421. https://doi.org/10.1109/tsmc.1972.4309137 doi: 10.1109/tsmc.1972.4309137
![]() |
[41] | I. Tomek, Two modifications of CNN, IEEE Trans. Syst. Man Cybern., 6 (1976), 769–772. https://doi.org/10.1109/tsmc.1976.4309452 |
[42] |
N. V. Chawla, K. W. Bowyer, L. O. Hall, W. P. Kegelmeyer, Smote: synthetic minority over-sampling technique, J. Artif. Intell. Res., 16 (2002), 321–357. https://doi.org/10.1613/jair.953 doi: 10.1613/jair.953
![]() |
[43] | H. Han, W. Y. Wang, B. H. Mao, Borderline-smote: a new over-sampling method in imbalanced data sets learning, in International Conference on Intelligent Computing, (2005), 878–887. https://doi.org/10.1007/11538059_91 |
[44] | B. Y. Li, Y. Liu, X. G. Wang, Gradient harmonized single-stage detector, in The 33rd AAAI Conference on Artificial Intelligence, (2019), 8577–8584. https://doi.org/10.1609/aaai.v33i01.33018577 |
[45] | T. Lin, P. Goyal, R. Girshick, K. He, P. Dollar, Focal loss for dense object detection, in 2017 IEEE International Conference on Computer Vision (ICCV), 2017. https://doi.org/10.1109/iccv.2017.324 |
[46] |
T. Li, J. Wen, D. Zeng, K. Liu, Has enterprise digital transformation improved the efficiency of enterprise technological innovation? A case study on Chinese listed companies, Math. Biosci. Eng., 19 (2022), 12632–12654. https://doi.org/10.3934/mbe.2022590 doi: 10.3934/mbe.2022590
![]() |