All Practice Areas

Tax Law

세법

Jurisdiction: All US KR EU Intl
LOW Academic International

Discern Truth from Falsehood: Reducing Over-Refusal via Contrastive Refinement

arXiv:2603.03323v1 Announce Type: cross Abstract: Large language models (LLMs) aligned for safety often suffer from over-refusal, the tendency to reject seemingly toxic or benign prompts by misclassifying them as toxic. This behavior undermines models' helpfulness and restricts usability in sensitive...

1 min 1 month, 2 weeks ago
vat
LOW Academic International

Controlling Chat Style in Language Models via Single-Direction Editing

arXiv:2603.03324v1 Announce Type: cross Abstract: Controlling stylistic attributes in large language models (LLMs) remains challenging, with existing approaches relying on either prompt engineering or post-training alignment. This paper investigates this challenge through the lens of representation engineering, testing the hypothesis...

1 min 1 month, 2 weeks ago
vat
LOW Academic International

IntPro: A Proxy Agent for Context-Aware Intent Understanding via Retrieval-conditioned Inference

arXiv:2603.03325v1 Announce Type: cross Abstract: Large language models (LLMs) have become integral to modern Human-AI collaboration workflows, where accurately understanding user intent serves as a crucial step for generating satisfactory responses. Context-aware intent understanding, which involves inferring user intentions from...

1 min 1 month, 2 weeks ago
vat
LOW Academic European Union

Controllable and explainable personality sliders for LLMs at inference time

arXiv:2603.03326v1 Announce Type: cross Abstract: Aligning Large Language Models (LLMs) with specific personas typically relies on expensive and monolithic Supervised Fine-Tuning (SFT) or RLHF. While effective, these methods require training distinct models for every target personality profile. Inference-time activation steering...

1 min 1 month, 2 weeks ago
vat
LOW Academic International

How LLMs Cite and Why It Matters: A Cross-Model Audit of Reference Fabrication in AI-Assisted Academic Writing and Methods to Detect Phantom Citations

arXiv:2603.03299v1 Announce Type: new Abstract: Large language models (LLMs) have been noted to fabricate scholarly citations, yet the scope of this behavior across providers, domains, and prompting conditions remains poorly quantified. We present one of the largest citation hallucination audits...

1 min 1 month, 2 weeks ago
audit
LOW Academic International

Fragile Thoughts: How Large Language Models Handle Chain-of-Thought Perturbations

arXiv:2603.03332v1 Announce Type: new Abstract: Chain-of-Thought (CoT) prompting has emerged as a foundational technique for eliciting reasoning from Large Language Models (LLMs), yet the robustness of this approach to corruptions in intermediate reasoning steps remains poorly understood. This paper presents...

1 min 1 month, 2 weeks ago
tax
LOW Academic International

Tracing Pharmacological Knowledge In Large Language Models

arXiv:2603.03407v1 Announce Type: new Abstract: Large language models (LLMs) have shown strong empirical performance across pharmacology and drug discovery tasks, yet the internal mechanisms by which they encode pharmacological knowledge remain poorly understood. In this work, we investigate how drug-group...

1 min 1 month, 2 weeks ago
vat
LOW Academic International

A theoretical model of dynamical grammatical gender shifting based on set-valued set function

arXiv:2603.03510v1 Announce Type: new Abstract: This study investigates the diverse characteristics of nouns, focusing on both semantic (e.g., countable/uncountable) and morphosyntactic (e.g., masculine/feminine) distinctions. We explore inter-word variations for gender markers in noun morphology. Grammatical gender shift is a widespread...

1 min 1 month, 2 weeks ago
vat
LOW Academic United States

AOI: Turning Failed Trajectories into Training Signals for Autonomous Cloud Diagnosis

arXiv:2603.03378v1 Announce Type: new Abstract: Large language model (LLM) agents offer a promising data-driven approach to automating Site Reliability Engineering (SRE), yet their enterprise deployment is constrained by three challenges: restricted access to proprietary data, unsafe action execution under permission-governed...

1 min 1 month, 2 weeks ago
vat
LOW Academic European Union

Heterogeneous Time Constants Improve Stability in Equilibrium Propagation

arXiv:2603.03402v1 Announce Type: new Abstract: Equilibrium propagation (EP) is a biologically plausible alternative to backpropagation for training neural networks. However, existing EP models use a uniform scalar time step dt, which corresponds biologically to a membrane time constant that is...

1 min 1 month, 2 weeks ago
vat
LOW Academic International

Minimax Optimal Strategy for Delayed Observations in Online Reinforcement Learning

arXiv:2603.03480v1 Announce Type: new Abstract: We study reinforcement learning with delayed state observation, where the agent observes the current state after some random number of time steps. We propose an algorithm that combines the augmentation method and the upper confidence...

1 min 1 month, 2 weeks ago
vat
LOW Academic International

Orbital Transformers for Predicting Wavefunctions in Time-Dependent Density Functional Theory

arXiv:2603.03511v1 Announce Type: new Abstract: We aim to learn wavefunctions simulated by time-dependent density functional theory (TDDFT), which can be efficiently represented as linear combination coefficients of atomic orbitals. In real-time TDDFT, the electronic wavefunctions of a molecule evolve over...

1 min 1 month, 2 weeks ago
vat
LOW Academic United States

Role-Aware Conditional Inference for Spatiotemporal Ecosystem Carbon Flux Prediction

arXiv:2603.03531v1 Announce Type: new Abstract: Accurate prediction of terrestrial ecosystem carbon fluxes (e.g., CO$_2$, GPP, and CH$_4$) is essential for understanding the global carbon cycle and managing its impacts. However, prediction remains challenging due to strong spatiotemporal heterogeneity: ecosystem flux...

1 min 1 month, 2 weeks ago
vat
LOW Academic International

Online Learnability of Chain-of-Thought Verifiers: Soundness and Completeness Trade-offs

arXiv:2603.03538v1 Announce Type: new Abstract: Large language models with chain-of-thought generation have demonstrated great potential for producing complex mathematical proofs. However, their reasoning can often go astray, leading to increasing interest in formal and learned verifiers. A major challenge in...

1 min 1 month, 2 weeks ago
vat
LOW Academic International

NuMuon: Nuclear-Norm-Constrained Muon for Compressible LLM Training

arXiv:2603.03597v1 Announce Type: new Abstract: The rapid progress of large language models (LLMs) is increasingly constrained by memory and deployment costs, motivating compression methods for practical deployment. Many state-of-the-art compression pipelines leverage the low-rank structure of trained weight matrices, a...

1 min 1 month, 2 weeks ago
vat
LOW Academic United States

Riemannian Optimization in Modular Systems

arXiv:2603.03610v1 Announce Type: new Abstract: Understanding how systems built out of modular components can be jointly optimized is an important problem in biology, engineering, and machine learning. The backpropagation algorithm is one such solution and has been instrumental in the...

1 min 1 month, 2 weeks ago
vat
LOW Academic International

Why Are Linear RNNs More Parallelizable?

arXiv:2603.03612v1 Announce Type: new Abstract: The community is increasingly exploring linear RNNs (LRNNs) as language models, motivated by their expressive power and parallelizability. While prior work establishes the expressivity benefits of LRNNs over transformers, it is unclear what makes LRNNs...

1 min 1 month, 2 weeks ago
vat
LOW Academic European Union

Extending Neural Operators: Robust Handling of Functions Beyond the Training Set

arXiv:2603.03621v1 Announce Type: new Abstract: We develop a rigorous framework for extending neural operators to handle out-of-distribution input functions. We leverage kernel approximation techniques and provide theory for characterizing the input-output function spaces in terms of Reproducing Kernel Hilbert Spaces...

1 min 1 month, 2 weeks ago
vat
LOW Academic European Union

Adaptive Sensing of Continuous Physical Systems for Machine Learning

arXiv:2603.03650v1 Announce Type: new Abstract: Physical dynamical systems can be viewed as natural information processors: their systems preserve, transform, and disperse input information. This perspective motivates learning not only from data generated by such systems, but also how to measure...

1 min 1 month, 2 weeks ago
vat
LOW Academic European Union

Graph Negative Feedback Bias Correction Framework for Adaptive Heterophily Modeling

arXiv:2603.03662v1 Announce Type: new Abstract: Graph Neural Networks (GNNs) have emerged as a powerful framework for processing graph-structured data. However, conventional GNNs and their variants are inherently limited by the homophily assumption, leading to degradation in performance on heterophilic graphs....

1 min 1 month, 2 weeks ago
vat
LOW Academic International

JANUS: Structured Bidirectional Generation for Guaranteed Constraints and Analytical Uncertainty

arXiv:2603.03748v1 Announce Type: new Abstract: High-stakes synthetic data generation faces a fundamental Quadrilemma: achieving Fidelity to the original distribution, Control over complex logical constraints, Reliability in uncertainty estimation, and Efficiency in computational cost -- simultaneously. State-of-the-art Deep Generative Models (CTGAN,...

1 min 1 month, 2 weeks ago
vat
LOW Academic International

MOOSE-Star: Unlocking Tractable Training for Scientific Discovery by Breaking the Complexity Barrier

arXiv:2603.03756v1 Announce Type: new Abstract: While large language models (LLMs) show promise in scientific discovery, existing research focuses on inference or feedback-driven training, leaving the direct modeling of the generative reasoning process, $P(\text{hypothesis}|\text{background})$ ($P(h|b)$), unexplored. We demonstrate that directly training...

1 min 1 month, 2 weeks ago
vat
LOW Academic International

Relational In-Context Learning via Synthetic Pre-training with Structural Prior

arXiv:2603.03805v1 Announce Type: new Abstract: Relational Databases (RDBs) are the backbone of modern business, yet they lack foundation models comparable to those in text or vision. A key obstacle is that high-quality RDBs are private, scarce and structurally heterogeneous, making...

1 min 1 month, 2 weeks ago
vat
LOW Academic United States

Believe Your Model: Distribution-Guided Confidence Calibration

arXiv:2603.03872v1 Announce Type: new Abstract: Large Reasoning Models have demonstrated remarkable performance with the advancement of test-time scaling techniques, which enhances prediction accuracy by generating multiple candidate responses and selecting the most reliable answer. While prior work has analyzed that...

1 min 1 month, 2 weeks ago
vat
LOW Academic International

ITLC at SemEval-2026 Task 11: Normalization and Deterministic Parsing for Formal Reasoning in LLMs

arXiv:2603.02676v1 Announce Type: new Abstract: Large language models suffer from content effects in reasoning tasks, particularly in multi-lingual contexts. We introduce a novel method that reduces these biases through explicit structural abstraction that transforms syllogisms into canonical logical representations and...

1 min 1 month, 2 weeks ago
vat
LOW Academic International

HateMirage: An Explainable Multi-Dimensional Dataset for Decoding Faux Hate and Subtle Online Abuse

arXiv:2603.02684v1 Announce Type: new Abstract: Subtle and indirect hate speech remains an underexplored challenge in online safety research, particularly when harmful intent is embedded within misleading or manipulative narratives. Existing hate speech datasets primarily capture overt toxicity, underrepresenting the nuanced...

1 min 1 month, 2 weeks ago
vat
LOW Academic International

Faster, Cheaper, More Accurate: Specialised Knowledge Tracing Models Outperform LLMs

arXiv:2603.02830v1 Announce Type: new Abstract: Predicting future student responses to questions is particularly valuable for educational learning platforms where it enables effective interventions. One of the key approaches to do this has been through the use of knowledge tracing (KT)...

1 min 1 month, 2 weeks ago
vat
LOW Academic International

PrivMedChat: End-to-End Differentially Private RLHF for Medical Dialogue Systems

arXiv:2603.03054v1 Announce Type: new Abstract: Large language models are increasingly used for patient-facing medical assistance and clinical decision support, but adapting them to clinical dialogue often requires supervision derived from doctor-patient conversations that may contain sensitive information. Conventional supervised fine-tuning...

1 min 1 month, 2 weeks ago
vat
LOW Academic International

Evaluating Performance Drift from Model Switching in Multi-Turn LLM Systems

arXiv:2603.03111v1 Announce Type: new Abstract: Deployed multi-turn LLM systems routinely switch models mid-interaction due to upgrades, cross-provider routing, and fallbacks. Such handoffs create a context mismatch: the model generating later turns must condition on a dialogue prefix authored by a...

1 min 1 month, 2 weeks ago
vat
LOW Academic European Union

UniSkill: A Dataset for Matching University Curricula to Professional Competencies

arXiv:2603.03134v1 Announce Type: new Abstract: Skill extraction and recommendation systems have been studied from recruiter, applicant, and education perspectives. While AI applications in job advertisements have received broad attention, deficiencies in the instructed skills side remain a challenge. In this...

1 min 1 month, 2 weeks ago
tax
Previous Page 36 of 46 Next