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O referencial contabilístico das empresas do Ministério da Saúde integradas no SNS

Feature selection for bankruptcy prediction : a multi-objective optimization ap...

In this work a Multi-Objective Evolutionary Algorithm (MOEA) was applied for feature selection in the problem of bankruptcy prediction. The aim is to maximize the accuracy of the classifier while keeping the number of features low. A two-objective problem - minimization of the number of features and accuracy maximization – is fully analyzed using two classifiers: Support Vector Machines and Logistic Function. A...

Multi-objective evolutionary algorithms for feature selection : application in ...

A Multi-Objective Evolutionary Algorithm (MOEA) was adapted in order to deal with problems of feature selection in datamining. The aim is to maximize the accuracy of the classifier and/or to minimize the errors produced while minimizing the number of features necessary. A Support Vector Machines (SVM) classifier was adopted. Simultaneously, the parameters required by the classifier were also optimized. The vali...

Estimating Bankruptcy Using Neural Networks Trained with Hidden Layer Learning ...

The Hidden Layer Learning Vector Quantization (HLVQ), a recent algorithm for training neural networks, is used to correct the output of traditional MultiLayer Preceptrons (MLP) in estimating the probability of company bankruptcy. It is shown that this method improves the results of traditional neural networks and outperforms substantially the discriminant analysis in predicting one-year advance bankruptcy. We a...

A Comparison of the IAS and the Accounting Standards in Europe and US for the R...

In June 2000 the European Commission issued an updated strategy on accounting harmonisation, which was approved in June 2002 by the European Parliament. The regulation 1606/2002 states that by 2005 all listed companies in the European Union, including banks and insurance companies should conform to the international accounting standards (IAS). As a consequence it is important to analyse national standards in Eu...

Aspectos jurídicos, fiscais e contabilísticos das opções de compra de acções pe...