Intelligent recommendation method for offline course resources tax law based on chaos particle swarm optimization algorithm

Author:

Jingjing Huang1,Xu Zhang2

Affiliation:

1. School of Financial Management, Hefei University of Economics, Hefei, China

2. Zhengqi Holding Co., Ltd., Hefei, China

Abstract

In view of the individual differences in learners’ abilities, learning objectives, and learning time, an intelligent recommendation method for offline course resources of tax law based on the chaos particle swarm optimization algorithm is proposed to provide personalized digital courses for each learner. The concept map and knowledge structure theory are comprehended to create the network structure map of understanding points of tax law offline courses and determine the learning objectives of learners; the project response theory is used to analyze the ability of different learners; According to the learners’ learning objectives and ability level, the intelligent recommendation model of offline course resources of tax law is established with the minimum concept difference, minimum ability difference, minimum time difference, and minimum learning concept imbalance as the objective functions; Through the cultural framework, the chaotic particle swarm optimization algorithm based on the cultural framework is obtained by combining the particle swarm optimization algorithm and the chaotic mapping algorithm; The algorithm is used to solve the intelligent recommendation model, and the intelligent recommendation results of offline course resources in tax law are obtained. The experiential outcomes indicate that the process has a smaller inverse generation distance, larger super-volume, and smaller distribution performance index when solving the model; that is, the convergence performance and distribution performance of the model is better; This method can effectively recommend offline course resources of tax law for learners intelligently, and the minimum normalized cumulative loss gain is about 0.75, which is significantly higher than other methods, that is, the effect of intelligent recommendation is better.

Publisher

IOS Press

Subject

Artificial Intelligence,General Engineering,Statistics and Probability

Reference23 articles.

1. How to Account for Different ETRs of Enterprises in the Same Industry? A Verification Based on the Perspective of Tax Laws and Local Discretion;Dongmin;Journal of Finance and Economics,2021

2. On income taxavoidance: the case of Germany;Lang;Journal of Public Economics,1997

3. GST complexities in Malaysia: Views from tax experts;Nutman;International Journal of Law and Management,2022

4. Evolutionary design of multiclass support vector machines;Lorena;Journal of Intelligent & Fuzzy Systems Applications in Engineering & Technology,2007

5. Integration tax law and the new world order, Aktual’nye problemy rossiiskogo prava;Tolstopyatenko;Actual Problems of Russian Law,2020

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3