All Practice Areas

Tax Law

세법

Jurisdiction: All US KR EU Intl
LOW Academic International

Fingerprinting Concepts in Data Streams with Supervised and Unsupervised Meta-Information

arXiv:2603.11094v1 Announce Type: new Abstract: Streaming sources of data are becoming more common as the ability to collect data in real-time grows. A major concern in dealing with data streams is concept drift, a change in the distribution of data...

1 min 1 month ago
vat
LOW Academic United States

Task-Conditioned Routing Signatures in Sparse Mixture-of-Experts Transformers

arXiv:2603.11114v1 Announce Type: new Abstract: Sparse Mixture-of-Experts (MoE) architectures enable efficient scaling of large language models through conditional computation, yet the routing mechanisms responsible for expert selection remain poorly understood. In this work, we introduce routing signatures, a vector representation...

1 min 1 month ago
vat
LOW Academic International

Attention Gathers, MLPs Compose: A Causal Analysis of an Action-Outcome Circuit in VideoViT

arXiv:2603.11142v1 Announce Type: new Abstract: The paper explores how video models trained for classification tasks represent nuanced, hidden semantic information that may not affect the final outcome, a key challenge for Trustworthy AI models. Through Explainable and Interpretable AI methods,...

1 min 1 month ago
vat
LOW Academic United Kingdom

Bayesian Optimization of Partially Known Systems using Hybrid Models

arXiv:2603.11199v1 Announce Type: new Abstract: Bayesian optimization (BO) has gained attention as an efficient algorithm for black-box optimization of expensive-to-evaluate systems, where the BO algorithm iteratively queries the system and suggests new trials based on a probabilistic model fitted to...

1 min 1 month ago
vat
LOW Academic European Union

Reference-Guided Machine Unlearning

arXiv:2603.11210v1 Announce Type: new Abstract: Machine unlearning aims to remove the influence of specific data from trained models while preserving general utility. Existing approximate unlearning methods often rely on performance-degradation heuristics, such as loss maximization or random labeling. However, these...

1 min 1 month ago
vat
LOW Academic International

Duration Aware Scheduling for ASR Serving Under Workload Drift

arXiv:2603.11273v1 Announce Type: new Abstract: Scheduling policies in large-scale Automatic Speech Recognition (ASR) serving pipelines play a key role in determining end-to-end (E2E) latency. Yet, widely used serving engines rely on first-come-first-served (FCFS) scheduling, which ignores variability in request duration...

1 min 1 month ago
vat
LOW Academic United States

Heavy-Tailed Principle Component Analysis

arXiv:2603.11308v1 Announce Type: new Abstract: Principal Component Analysis (PCA) is a cornerstone of dimensionality reduction, yet its classical formulation relies critically on second-order moments and is therefore fragile in the presence of heavy-tailed data and impulsive noise. While numerous robust...

1 min 1 month ago
vat
LOW Academic International

Multilingual Financial Fraud Detection Using Machine Learning and Transformer Models: A Bangla-English Study

arXiv:2603.11358v1 Announce Type: new Abstract: Financial fraud detection has emerged as a critical research challenge amid the rapid expansion of digital financial platforms. Although machine learning approaches have demonstrated strong performance in identifying fraudulent activities, most existing research focuses exclusively...

1 min 1 month ago
vat
LOW Academic International

abx_amr_simulator: A simulation environment for antibiotic prescribing policy optimization under antimicrobial resistance

arXiv:2603.11369v1 Announce Type: new Abstract: Antimicrobial resistance (AMR) poses a global health threat, reducing the effectiveness of antibiotics and complicating clinical decision-making. To address this challenge, we introduce abx_amr_simulator, a Python-based simulation package designed to model antibiotic prescribing and AMR...

1 min 1 month ago
vat
LOW Academic International

Ensuring Safety in Automated Mechanical Ventilation through Offline Reinforcement Learning and Digital Twin Verification

arXiv:2603.11372v1 Announce Type: new Abstract: Mechanical ventilation (MV) is a life-saving intervention for patients with acute respiratory failure (ARF) in the ICU. However, inappropriate ventilator settings could cause ventilator-induced lung injury (VILI). Also, clinicians workload is shown to be directly...

1 min 1 month ago
vat
LOW Academic European Union

Slack More, Predict Better: Proximal Relaxation for Probabilistic Latent Variable Model-based Soft Sensors

arXiv:2603.11473v1 Announce Type: new Abstract: Nonlinear Probabilistic Latent Variable Models (NPLVMs) are a cornerstone of soft sensor modeling due to their capacity for uncertainty delineation. However, conventional NPLVMs are trained using amortized variational inference, where neural networks parameterize the variational...

1 min 1 month ago
vat
LOW News United States

An interview with Jerry Goldman, founder of the Oyez Project

Welcome to our SCOTUS Innovators series, a new recurring column on people who have shaped our understanding of the Supreme Court. A few weeks ago, I had the opportunity to […]The postAn interview with Jerry Goldman, founder of the Oyez...

1 min 1 month ago
vat
LOW Academic International

Beyond Scalars: Evaluating and Understanding LLM Reasoning via Geometric Progress and Stability

arXiv:2603.10384v1 Announce Type: new Abstract: Evaluating LLM reliability via scalar probabilities often fails to capture the structural dynamics of reasoning. We introduce TRACED, a framework that assesses reasoning quality through theoretically grounded geometric kinematics. By decomposing reasoning traces into Progress...

1 min 1 month ago
vat
LOW Academic International

Causally Grounded Mechanistic Interpretability for LLMs with Faithful Natural-Language Explanations

arXiv:2603.09988v1 Announce Type: cross Abstract: Mechanistic interpretability identifies internal circuits responsible for model behaviors, yet translating these findings into human-understandable explanations remains an open problem. We present a pipeline that bridges circuit-level analysis and natural language explanations by (i) identifying...

1 min 1 month ago
vat
LOW Academic International

Automated evaluation of LLMs for effective machine translation of Mandarin Chinese to English

arXiv:2603.09998v1 Announce Type: cross Abstract: Although Large Language Models (LLMs) have exceptional performance in machine translation, only a limited systematic assessment of translation quality has been done. The challenge lies in automated frameworks, as human-expert-based evaluations can be time-consuming, given...

1 min 1 month ago
vat
LOW Academic European Union

A Hybrid Knowledge-Grounded Framework for Safety and Traceability in Prescription Verification

arXiv:2603.10891v1 Announce Type: new Abstract: Medication errors pose a significant threat to patient safety, making pharmacist verification (PV) a critical, yet heavily burdened, final safeguard. The direct application of Large Language Models (LLMs) to this zero-tolerance domain is untenable due...

1 min 1 month ago
audit
LOW Academic International

Emulating Clinician Cognition via Self-Evolving Deep Clinical Research

arXiv:2603.10677v1 Announce Type: new Abstract: Clinical diagnosis is a complex cognitive process, grounded in dynamic cue acquisition and continuous expertise accumulation. Yet most current artificial intelligence (AI) systems are misaligned with this reality, treating diagnosis as single-pass retrospective prediction while...

1 min 1 month ago
audit
LOW Academic International

CUAAudit: Meta-Evaluation of Vision-Language Models as Auditors of Autonomous Computer-Use Agents

arXiv:2603.10577v1 Announce Type: new Abstract: Computer-Use Agents (CUAs) are emerging as a new paradigm in human-computer interaction, enabling autonomous execution of tasks in desktop environment by perceiving high-level natural-language instructions. As such agents become increasingly capable and are deployed across...

1 min 1 month ago
audit
LOW Academic International

MoE-SpAc: Efficient MoE Inference Based on Speculative Activation Utility in Heterogeneous Edge Scenarios

arXiv:2603.09983v1 Announce Type: cross Abstract: Mixture-of-Experts (MoE) models enable scalable performance but face severe memory constraints on edge devices. Existing offloading strategies struggle with I/O bottlenecks due to the dynamic, low-information nature of autoregressive expert activation. In this paper, we...

1 min 1 month ago
vat
LOW Academic South Korea

Prompts and Prayers: the Rise of GPTheology

arXiv:2603.10019v1 Announce Type: cross Abstract: Increasingly artificial intelligence (AI) has been cast in "god-like" roles (to name a few: film industry - Matrix, The Creator, Mission Impossible, Foundation, Dune etc.; literature - Children of Time, Permutation City, Neuromancer, I Have...

1 min 1 month ago
vat
LOW Academic International

An Efficient Hybrid Deep Learning Approach for Detecting Online Abusive Language

arXiv:2603.09984v1 Announce Type: new Abstract: The digital age has expanded social media and online forums, allowing free expression for nearly 45% of the global population. Yet, it has also fueled online harassment, bullying, and harmful behaviors like hate speech and...

1 min 1 month ago
vat
LOW Academic International

Beyond the Prompt in Large Language Models: Comprehension, In-Context Learning, and Chain-of-Thought

arXiv:2603.10000v1 Announce Type: new Abstract: Large Language Models (LLMs) have demonstrated remarkable proficiency across diverse tasks, exhibiting emergent properties such as semantic prompt comprehension, In-Context Learning (ICL), and Chain-of-Thought (CoT) reasoning. Despite their empirical success, the theoretical mechanisms driving these...

1 min 1 month ago
vat
LOW Academic International

Evaluating Progress in Graph Foundation Models: A Comprehensive Benchmark and New Insights

arXiv:2603.10033v1 Announce Type: new Abstract: Graph foundation models (GFM) aim to acquire transferable knowledge by pre-training on diverse graphs, which can be adapted to various downstream tasks. However, domain shift in graphs is inherently two-dimensional: graphs differ not only in...

1 min 1 month ago
vat
LOW Academic European Union

The Prediction-Measurement Gap: Toward Meaning Representations as Scientific Instruments

arXiv:2603.10130v1 Announce Type: new Abstract: Text embeddings have become central to computational social science and psychology, enabling scalable measurement of meaning and mixed-method inference. Yet most representation learning is optimized and evaluated for prediction and retrieval, yielding a prediction-measurement gap:...

1 min 1 month ago
vat
LOW Academic European Union

Reason and Verify: A Framework for Faithful Retrieval-Augmented Generation

arXiv:2603.10143v1 Announce Type: new Abstract: Retrieval-Augmented Generation (RAG) significantly improves the factuality of Large Language Models (LLMs), yet standard pipelines often lack mechanisms to verify inter- mediate reasoning, leaving them vulnerable to hallucinations in high-stakes domains. To address this, we...

1 min 1 month ago
tax
LOW Academic United States

OpenClaw-RL: Train Any Agent Simply by Talking

arXiv:2603.10165v1 Announce Type: new Abstract: Every agent interaction generates a next-state signal, namely the user reply, tool output, terminal or GUI state change that follows each action, yet no existing agentic RL system recovers it as a live, online learning...

1 min 1 month ago
vat
LOW Academic European Union

Adaptive Activation Cancellation for Hallucination Mitigation in Large Language Models

arXiv:2603.10195v1 Announce Type: new Abstract: Large Language Models frequently generate fluent but factually incorrect text. We propose Adaptive Activation Cancellation (AAC), a real-time inference-time framework that treats hallucination-associated neural activations as structured interference within the transformer residual stream, drawing an...

1 min 1 month ago
vat
LOW Academic International

GR-SAP: Generative Replay for Safety Alignment Preservation during Fine-Tuning

arXiv:2603.10243v1 Announce Type: new Abstract: Recent studies show that the safety alignment of large language models (LLMs) can be easily compromised even by seemingly non-adversarial fine-tuning. To preserve safety alignment during fine-tuning, a widely used strategy is to jointly optimize...

1 min 1 month ago
vat
LOW Academic United States

Revisiting Sharpness-Aware Minimization: A More Faithful and Effective Implementation

arXiv:2603.10048v1 Announce Type: new Abstract: Sharpness-Aware Minimization (SAM) enhances generalization by minimizing the maximum training loss within a predefined neighborhood around the parameters. However, its practical implementation approximates this as gradient ascent(s) followed by applying the gradient at the ascent...

1 min 1 month ago
vat
LOW Academic International

HTMuon: Improving Muon via Heavy-Tailed Spectral Correction

arXiv:2603.10067v1 Announce Type: new Abstract: Muon has recently shown promising results in LLM training. In this work, we study how to further improve Muon. We argue that Muon's orthogonalized update rule suppresses the emergence of heavy-tailed weight spectra and over-emphasizes...

1 min 1 month ago
vat
Previous Page 20 of 46 Next