💻 computer science

Audit Detection Risk Reduction Using Machine Learning: Evidence from 3.3 million Transactions

This study introduces and validates a four-layer machine learning framework that significantly reduces audit detection risk and processing time compared to traditional methods by leveraging unsupervised and supervised models on 3.3 million real-world transactions from a Mongolian energy utility, while also uncovering a novel "aggregation masking effect" in Benford's Law anomalies.

Tsetsegjargal Ulambayar, Oyunbileg Pagjii, Oyuntsetseg Luvsandash, Gantulga Garamdorj, Uyanga Sambuu2026-07-14
💻 computer science

An Explainable AI Framework for Thai Dish Recommendation Using Sensory Profiling and Association Rule Mining

This study proposes an explainable AI framework that integrates association rule mining with tri-dimensional sensory profiling to analyze Thai restaurant transaction data, thereby uncovering culturally grounded dish pairing patterns and enabling the generation of interpretable, authentic meal recommendations.

Silada Intarasothonchun, Pongphan Sathatip, Patcharaporn Mahasuweerachai, Kullapapruk Piewthongngam2026-07-13
💻 computer science

Implementing Random Forest Method for Healthcare Provider Fraud Detection Framework to Mitigate Financial Risk and Cost Optimization in Healthcare Management

This paper proposes a Random Forest-based machine learning framework, enhanced with SMOTE-Tomek class balancing, to effectively detect healthcare provider fraud and mitigate financial risks by outperforming traditional models like Decision Trees, Logistic Regression, SVM, and Naive Bayes in accuracy and key performance metrics.

Jenny Patel2026-07-13
💻 computer science

MSAL-YOLO: a YOLOv8-based detector for small and densely distributed object detection in UAV aerial imagery

The paper proposes MSAL-YOLO, an enhanced YOLOv8 detector that integrates a Spatial–Channel Mixed Convolution module, a Multi-Branch Enhanced Coordinate Attention mechanism, and a Region-Adaptive Wise-IoU loss to effectively address the challenges of detecting small and densely distributed objects in UAV aerial imagery, achieving significant performance improvements on the VisDrone2019 and DOTAv1 datasets.

Fei Ding, Xiufu Du, Haining Zhang, Haibin Liu, Liguo Han2026-07-13
💻 computer science

TRAUMA: A Machine Learning–Based Record Linkage Method for Health Databases

This study validates the TRAUMA method, a supervised machine learning-based record linkage approach using LightGBM, demonstrating its superior ability to recover true matches with high precision and specificity compared to the traditional CIDACS-RL tool in Brazilian health databases.

Daniel Scaldaferri Lages, Thayna Karoline Sousa Silva, Patricia Bartholomay Oliveira, Dayan Carvalho Ramos Salles de Oli (…)2026-07-13
💻 computer science

What Makes a Programming Problem Hard for a Language Model? An Empirical Study of Item Difficulty Across Code LLMs on Two Benchmarks

This paper presents an empirical study demonstrating that problem difficulty in code generation benchmarks is a stable, transferable metric driven by specification features (like examples and prompt length) on HumanEval and solution complexity on MBPP, offering critical insights for improving benchmarking, autograding, and educational tool design as aggregate model scores saturate.

TANZIM ISLAM KHAN2026-07-13