Many factors innuence a learning process and the performance of a learned classiier. In this paper we investigate the eeects of class distribution in the training set on performance. We also study diierent methods of measuring performance based on cost models and the performance eeects of training class distribution with respect to the diierent cost models. Observations from these eeects help u...

Many factors innuence a learning process and the performance of a learned classiier. In this paper we investigate the performance eeects of class distribution in the training set. We also study diierent methods of measuring performance based on cost models and the performance eeects of training class distribution with respect to the diierent cost models. Observations from these eeects help us d...

This study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. Several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. The findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

The study is based on the production and marketing of small onion in coimbatore district. Data were collected by individual questionnaire method from 40 formers 14 middlemen Devarayapuram village, Thondamuthur taluk, Coimbatore district, Tamil Nadu. Cobb- Douglas function was run to identify significance labour capital yield onion. identified that major problems farmers low level prices, credit...

Purpose – One of the key elements in the banking industry relies on the appropriate selection of customers. To manage credit risk, banks dedicate special efforts to classify customers according to their risk. The usual decision-making process consists of gathering personal and financial information about the borrower. Processing this information can be time-consuming, and presents some difficul...

the credit portfolio management and the optimal credit portfolio selection are identified as one of the most effective factors in banks’ credit risk. two main strategies in this regard include diversification versus concentration. in this study, at first, the status of diversification of iran’s banking sector is analyzed, then the relationship between diversification of the credit portfolio and...

Credit restrictions, such as those happening in the current context shaped by crisis derived from COVID-19, make working capital management (WCM) a driving force behind SME performance. This paper analyses whether WCM policies affect economic and financial profitability of Spanish companies fish canning industry. Spain leads EU’s production canned seafood industry is key sector for economy. To ...

the letter of credit as a method of smoothing international payment is a conditional security and obligation to pay the customer bank (issuing bank) to seller (applicant). for this purpose, the letters of credit may be considered as the most usual method of payment of goods price in international trade. the classic form of letters of credit is the commercial letters of credit whose financial ob...

The paper investigates a two-echelon production-delivery supply chain model for products with stochastic demand and backorder-lost sales mixture under trade-credit financing. manufacturer delivers the retailer’s order quantity in number of equal-sized shipments. replenishment lead-time is such that it can be crashed to minimum duration at an additional cost treated as investment. Shortages inve...

this research explores the effective ways of sales promotion at liability insurance according to upgrade policies in tehran. the goal is development of planning strategic to help iran insurance industry.  first, we evaluate opinions and views of iran insurance company experts and iran insurance sales agents in tehran on sales promotion (also, priority of the promotion policies) of liability ins...