Taxation of cross-border digital transactions: development of approaches to income classification by N. S. Milogolov, A. B. Berberov

“…The developing approaches towards the classification of various types of income received as a result of electronic transactions for the purposes of domestic tax legislation and double tax treaties at the level of international tax governance and at the level of Russian tax legislation and practice.The aim of this paper is to test the hypothesis that the legal approach and criteria developed in the course of work of global tax governance institutions (OECD and UN) towards income classification from cross-border transactions in electronic form can be used as a basis for legal approach towards this issue in Russia.The authors use the methods of comparative legal analysis and logical-analytical method. …”
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Progressive multi-scale multi-attention fusion for hyperspectral image classification by Hu Wang, Sixiang Quan, Jun Liu, Hai Xiao, Yingying Peng, Zhihui Wang, Huali Li

“…The complementary responsibilities of the three branches address the issue of feature loss in details and improve the network’s learning efficiency across feature maps of different scales. …”
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Mapping Left-Behind Regions: A Classification of Regional Disparities in Türkiye by Fatih Cüre

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SMILE: Semi-supervised multi-view classification based on dynamical fusion. by Hui Yang, Linyan Kang, Xun Che

“…However, conventional semi-supervised multi-view classification methods often merely fuse features from multiple views without significantly improving classification performance. …”
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Complete classification of self-similar solutions for singular polytropic filtration equations by Yanzhi Zheng, Jingxue Yin, Shanming Ji

“…This article concerns the complete classification of self-similar solutions to the singular polytropic filtration equation. …”
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STATISTICAL, CLINICAL AND MORPHOLOGICAL CLASSIFICATIONS OF CORONARY HEART DISEASE — POSSIBLE TO UNITE? by S. A. Boytsov, I. V. Samorodskaya, A. S. Galyavich, F. I. Belyalov, D. Sh. Vaisman, I. S. Yavelov, N. N. Nikulina, S. S. Yakushin, O. V. Zayratiants, E. P. Kakorina

“…A problem of synonymy and synonyms legitimation is of big importance in practice, as multiple classifications lead to problems of organization and provision of medical care, and incorrect statistics. …”
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Identification and classification of evaluation indicators for scientific and technical publications and related factors by Hassan Mahmoudi Topkanlo, Mehrdad CheshmehSohrabi

“…Given the importance of the issue of the widespread impact of scientific and technical publications in today's world, and the diversity and multiplicity of indicators for measuring these publications, it is a necessity to classify these indicators from different angles and through different tools and methods. …”
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Identification and classification of evaluation indicators for scientific and technical publications and related factors by Hassan Mahmoudi Topkanlo, Mehrdad CheshmehSohrabi

“…Given the importance of the issue of the widespread impact of scientific and technical publications in today's world, and the diversity and multiplicity of indicators for measuring these publications, it is a necessity to classify these indicators from different angles and through different tools and methods. …”
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Dialect Classification and Everyday Culture: A Case Study from Austria by Philip C. Vergeiner

“…This study addresses this issue by employing a multivariate, dialectometric approach. …”
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Optimizing Data Classification in Support Vector Machines Using Metaheuristic Algorithms by Qonita Ilmi Awalin, Ika Hesti Agustin, Alfian Futuhul Hadi, Dafik Dafik, R. Sunder

“…This finding suggests that PSO-based hyperparameter optimization yields a superior model for data classification…”
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A text classification model for dynamic fusion of global and local features by ZHENG Wenjun, ZHANG Shunxiang

“…In response to this issue, a text classification model called global and local features dynamic fusion (GLFDF) is proposed. …”
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Addressing imbalanced data classification with Cluster-Based Reduced Noise SMOTE. by Javad Hemmatian, Rassoul Hajizadeh, Fakhroddin Nazari

“…In recent years, the challenge of imbalanced data has become increasingly prominent in machine learning, affecting the performance of classification algorithms. This study proposes a novel data-level oversampling method called Cluster-Based Reduced Noise SMOTE (CRN-SMOTE) to address this issue. …”
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THE TOPONYMY OF THE VILLAGE OF PADESH, BLAGOEVGRAD AREA – SEMANTIC CLASSIFICATION AND STRUCTURAL SPECIFICS by Nadelina Ivova

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Odor classification: Exploring feature performance and imbalanced data learning techniques. by Durgesh Ameta, Surendra Kumar, Rishav Mishra, Laxmidhar Behera, Aniruddha Chakraborty, Tushar Sandhan

“…We evaluated their performance using four different multi-label classification models. The second objective is to address an inherent challenge in odor classification multi-label datasets (MLD)-the issue of class imbalance by random resampling techniques and an explainable, cost-sensitive multilayer perceptron model (CSMLP). …”
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Harmonization for Parkinson’s Disease Multi-Dataset T1 MRI Morphometry Classification by Mohammed Saqib, Silvina G. Horovitz

“…We conclude that batch effects remain a major issue for classification problems, such that even impressive single-scanner classifiers are unlikely to generalize to multiple scanners, and that solving for batch effects in a classifier problem must avoid circularity and reporting overly optimistic results.…”
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A novel oversampling method based on Wasserstein CGAN for imbalanced classification by Hongfang Zhou, Heng Pan, Kangyun Zheng, Zongling Wu, Qingyu Xiang

“…Abstract Class imbalance is a crucial challenge in classification tasks, and in recent years, with the advancements in deep learning, research on oversampling techniques based on GANs has proliferated. …”
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An enhanced text classification model by the inverted attention orthogonal projection module by Hong Zhao, Chenpeng Zhang, Aolong Wang

“…The orthogonal projection method has made significant progress in text classification, especially in generating discriminative features. …”
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A comprehensive evaluation of oversampling techniques for enhancing text classification performance by Salimkan Fatma Taskiran, Bahaeddin Turkoglu, Ersin Kaya, Tunc Asuroglu

“…According to the “garbage in, garbage out” principle, even high-performing models may fail when trained on skewed distributions. To address this issue, this study investigates the impact of oversampling techniques, specifically the Synthetic Minority Over-sampling Technique (SMOTE) and thirty of its variants, on two benchmark text classification datasets: TREC and Emotions. …”
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Crime Prediction Using Decision Tree (J48) Classification Algorithm. by Ivan, Niyonzima, Emmanuel Ahishakiye, Elisha Opiyo Omulo, Danison Taremwa

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The issue of developing soft skills and social maturity in the process of training future teachers and psychologists by O. V. Zabrodina, K. G. Repina

“…The issues of soft skills and social maturity development in the process of professional training of future teachers, artists, and psychologists have been studied. …”
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