Proceedings of the 15th International Conference on Artificial Intelligence and Law最新文献_第2页

Originalism, hypothesis testing and big data 原创主义、假设检验和大数据

Proceedings of the 15th International Conference on Artificial Intelligence and Law Pub Date : 2015-06-08 DOI: 10.1145/2746090.2746117

John O. McGinnis, Benno Stein

引用次数: 4

Elliptical lists in legislative texts 立法文本中省略的列表

Proceedings of the 15th International Conference on Artificial Intelligence and Law Pub Date : 2015-06-08 DOI: 10.1145/2746090.2746112

Réka Markovich, Syi, Gábor Hamp

引用次数: 3

A structure-guided approach to capturing bayesian reasoning about legal evidence in argumentation 一个结构导向的方法来捕捉贝叶斯推理的法律证据在辩论

Proceedings of the 15th International Conference on Artificial Intelligence and Law Pub Date : 2015-06-08 DOI: 10.1145/2746090.2746093

S. Timmer, J. Meyer, H. Prakken, S. Renooij, Bart Verheij

{"title":"A structure-guided approach to capturing bayesian reasoning about legal evidence in argumentation","authors":"S. Timmer, J. Meyer, H. Prakken, S. Renooij, Bart Verheij","doi":"10.1145/2746090.2746093","DOIUrl":"https://doi.org/10.1145/2746090.2746093","url":null,"abstract":"Over the last decades the rise of forensic sciences has led to an increase in the availability of statistical evidence. Reasoning about statistics and probabilities in a forensic science setting can be a precarious exercise, especially so when independencies between variables are involved. To facilitate the correct explanation of such evidence we investigate how argumentation models can help in the interpretation of statistical information. In this paper we focus on the connection between argumentation models and Bayesian belief networks, the latter being a common model to represent and reason with complex probabilistic information. We introduce the notion of a support graph as an intermediate structure between Bayesian networks and argumentation models. A support graph disentangles the complicating graphical properties of a Bayesian network and enhances its intuitive interpretation. Moreover, we show that this model can provide a suitable template for argumentative analysis. Especially in the context of legal reasoning, the correct treatment of statistical evidence is important.","PeriodicalId":309125,"journal":{"name":"Proceedings of the 15th International Conference on Artificial Intelligence and Law","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128651421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 27

Tax non-compliance detection using co-evolution of tax evasion risk and audit likelihood 基于逃税风险与审计可能性协同演化的税收违规侦查

Proceedings of the 15th International Conference on Artificial Intelligence and Law Pub Date : 2015-06-08 DOI: 10.1145/2746090.2746099

Erik Hemberg, Jacob B. Rosen, G. Warner, Sanith Wijesinghe, Una-May O’Reilly

{"title":"Tax non-compliance detection using co-evolution of tax evasion risk and audit likelihood","authors":"Erik Hemberg, Jacob B. Rosen, G. Warner, Sanith Wijesinghe, Una-May O’Reilly","doi":"10.1145/2746090.2746099","DOIUrl":"https://doi.org/10.1145/2746090.2746099","url":null,"abstract":"We detect tax law abuse by simulating the co-evolution of tax evasion schemes and their discovery through audits. Tax evasion accounts for billions of dollars of lost income each year. When the IRS pursues a tax evasion scheme and changes the tax law or audit procedures, the tax evasion schemes evolve and change into undetectable forms. The arms race between tax evasion schemes and tax authorities presents a serious compliance challenge. Tax evasion schemes are sequences of transactions where each transaction is individually compliant. However, when all transactions are combined they have no other purpose than to evade tax and are thus non-compliant. Our method consists of an ownership network and a sequence of transactions, which outputs the likelihood of conducting an audit, and requires no prior tax return or audit data. We adjust audit procedures for a new generation of evolved tax evasion schemes by simulating the gradual change of tax evasion schemes and audit points, i.e. methods used for detecting non-compliance. Additionally, we identify, for a given audit scoring procedure, which tax evasion schemes will likely escape auditing. The approach is demonstrated in the context of partnership tax law and the Installment Bogus Optional Basis tax evasion scheme. The experiments show the oscillatory behavior of a co-adapting system and that it can model the co-evolution of tax evasion schemes and their detection.","PeriodicalId":309125,"journal":{"name":"Proceedings of the 15th International Conference on Artificial Intelligence and Law","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115217770","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 17

Toward machine-assisted participation in eRulemaking: an argumentation model of evaluability 走向机器辅助参与规则制定:可评估性的论证模型

Proceedings of the 15th International Conference on Artificial Intelligence and Law Pub Date : 2015-06-08 DOI: 10.1145/2746090.2746118

Joonsuk Park, Cheryl Blake, Claire Cardie

引用次数: 32

Using 'big' metadata for criminal intelligence: understanding limitations and appropriate safeguards 在刑事情报中使用“大”元数据:了解限制和适当的保障措施

Proceedings of the 15th International Conference on Artificial Intelligence and Law Pub Date : 2015-06-08 DOI: 10.1145/2746090.2746110

A. Maurushat, L. B. Moses, D. Vaile

引用次数: 8

Evaluating the use of abstract dialectical frameworks to represent case law 评估使用抽象辩证框架来代表判例法

Proceedings of the 15th International Conference on Artificial Intelligence and Law Pub Date : 2015-06-08 DOI: 10.1145/2746090.2746111

Latifa Al-Abdulkarim, Katie Atkinson, Trevor J. M. Bench-Capon

引用次数: 12

Deontic defeasible reasoning in legal interpretation: two options for modelling interpretive arguments 法律解释中的道义可推翻推理:模拟解释论证的两种选择

Proceedings of the 15th International Conference on Artificial Intelligence and Law Pub Date : 2015-06-08 DOI: 10.1145/2746090.2746100

A. Rotolo, Guido Governatori, G. Sartor

引用次数: 35

RuleOMS: a rule-based online management system RuleOMS:基于规则的在线管理系统

Proceedings of the 15th International Conference on Artificial Intelligence and Law Pub Date : 2015-06-08 DOI: 10.1145/2746090.2746120

M. Islam, Guido Governatori

引用次数: 3

Introducing LUIMA: an experiment in legal conceptual retrieval of vaccine injury decisions using a UIMA type system and tools 介绍LUIMA:使用UIMA类型的系统和工具进行疫苗伤害判决法律概念检索的实验

Proceedings of the 15th International Conference on Artificial Intelligence and Law Pub Date : 2015-06-08 DOI: 10.1145/2746090.2746096

Matthias Grabmair, Kevin D. Ashley, Ran Chen, Preethi Sureshkumar, Chen Wang, Eric Nyberg, Vern R. Walker

引用次数: 54