All Practice Areas

Tax Law

세법

Jurisdiction: All US KR EU Intl
LOW Academic European Union

Aligning Progress and Feasibility: A Neuro-Symbolic Dual Memory Framework for Long-Horizon LLM Agents

arXiv:2604.02734v1 Announce Type: new Abstract: Large language models (LLMs) have demonstrated strong potential in long-horizon decision-making tasks, such as embodied manipulation and web interaction. However, agents frequently struggle with endless trial-and-error loops or deviate from the main objective in complex...

1 min 1 week, 4 days ago
vat
LOW Academic European Union

Learning the Signature of Memorization in Autoregressive Language Models

arXiv:2604.03199v1 Announce Type: new Abstract: All prior membership inference attacks for fine-tuned language models use hand-crafted heuristics (e.g., loss thresholding, Min-K\%, reference calibration), each bounded by the designer's intuition. We introduce the first transferable learned attack, enabled by the observation...

1 min 1 week, 4 days ago
vat
LOW Academic European Union

OntoKG: Ontology-Oriented Knowledge Graph Construction with Intrinsic-Relational Routing

arXiv:2604.02618v1 Announce Type: new Abstract: Organizing a large-scale knowledge graph into a typed property graph requires structural decisions -- which entities become nodes, which properties become edges, and what schema governs these choices. Existing approaches embed these decisions in pipeline...

1 min 1 week, 4 days ago
audit
LOW Academic European Union

Reliability Gated Multi-Teacher Distillation for Low Resource Abstractive Summarization

arXiv:2604.03192v1 Announce Type: new Abstract: We study multiteacher knowledge distillation for low resource abstractive summarization from a reliability aware perspective. We introduce EWAD (Entropy Weighted Agreement Aware Distillation), a token level mechanism that routes supervision between teacher distillation and gold...

1 min 1 week, 4 days ago
vat
LOW Academic European Union

Complex-Valued GNNs for Distributed Basis-Invariant Control of Planar Systems

arXiv:2604.02615v1 Announce Type: new Abstract: Graph neural networks (GNNs) are a well-regarded tool for learned control of networked dynamical systems due to their ability to be deployed in a distributed manner. However, current distributed GNN architectures assume that all nodes...

1 min 1 week, 4 days ago
vat
LOW Academic European Union

A Numerical Method for Coupling Parameterized Physics-Informed Neural Networks and FDM for Advanced Thermal-Hydraulic System Simulation

arXiv:2604.02663v1 Announce Type: new Abstract: Severe accident analysis using system-level codes such as MELCOR is indispensable for nuclear safety assessment, yet the computational cost of repeated simulations poses a significant bottleneck for parametric studies and uncertainty quantification. Existing surrogate models...

1 min 1 week, 4 days ago
vat
LOW Academic European Union

WGFINNs: Weak formulation-based GENERIC formalism informed neural networks'

arXiv:2604.02601v1 Announce Type: new Abstract: Data-driven discovery of governing equations from noisy observations remains a fundamental challenge in scientific machine learning. While GENERIC formalism informed neural networks (GFINNs) provide a principled framework that enforces the laws of thermodynamics by construction,...

1 min 1 week, 4 days ago
vat
LOW Academic European Union

NeuReasoner: Towards Explainable, Controllable, and Unified Reasoning via Mixture-of-Neurons

arXiv:2604.02972v1 Announce Type: new Abstract: Large Reasoning Models (LRMs) have recently achieved remarkable success in complex reasoning tasks. However, closer scrutiny reveals persistent failure modes compromising performance and cost: I) Intra-step level, marked by calculation or derivation errors; II) Inter-step...

1 min 1 week, 4 days ago
vat
LOW Academic European Union

One Panel Does Not Fit All: Case-Adaptive Multi-Agent Deliberation for Clinical Prediction

arXiv:2604.00085v1 Announce Type: new Abstract: Large language models applied to clinical prediction exhibit case-level heterogeneity: simple cases yield consistent outputs, while complex cases produce divergent predictions under minor prompt changes. Existing single-agent strategies sample from one role-conditioned distribution, and multi-agent...

1 min 2 weeks ago
audit
LOW Academic European Union

Care-Conditioned Neuromodulation for Autonomy-Preserving Supportive Dialogue Agents

arXiv:2604.01576v1 Announce Type: new Abstract: Large language models deployed in supportive or advisory roles must balance helpfulness with preservation of user autonomy, yet standard alignment methods primarily optimize for helpfulness and harmlessness without explicitly modeling relational risks such as dependency...

1 min 2 weeks ago
vat
LOW Academic European Union

Ontology-Constrained Neural Reasoning in Enterprise Agentic Systems: A Neurosymbolic Architecture for Domain-Grounded AI Agents

arXiv:2604.00555v1 Announce Type: new Abstract: Enterprise adoption of Large Language Models (LLMs) is constrained by hallucination, domain drift, and the inability to enforce regulatory compliance at the reasoning level. We present a neurosymbolic architecture implemented within the Foundation AgenticOS (FAOS)...

1 min 2 weeks ago
tax
LOW Academic European Union

Signals: Trajectory Sampling and Triage for Agentic Interactions

arXiv:2604.00356v1 Announce Type: new Abstract: Agentic applications based on large language models increasingly rely on multi-step interaction loops involving planning, action execution, and environment feedback. While such systems are now deployed at scale, improving them post-deployment remains challenging. Agent trajectories...

1 min 2 weeks ago
tax
LOW Academic European Union

Model Merging via Data-Free Covariance Estimation

arXiv:2604.01329v1 Announce Type: new Abstract: Model merging provides a way of cheaply combining individual models to produce a model that inherits each individual's capabilities. While some merging methods can approach the performance of multitask training, they are often heuristically motivated...

1 min 2 weeks ago
vat
LOW Academic European Union

Polysemanticity or Polysemy? Lexical Identity Confounds Superposition Metrics

arXiv:2604.00443v1 Announce Type: new Abstract: If the same neuron activates for both "lender" and "riverside," standard metrics attribute the overlap to superposition--the neuron must be compressing two unrelated concepts. This work explores how much of the overlap is due a...

1 min 2 weeks ago
vat
LOW Academic European Union

From Physician Expertise to Clinical Agents: Preserving, Standardizing, and Scaling Physicians' Medical Expertise with Lightweight LLM

arXiv:2603.23520v1 Announce Type: new Abstract: Medicine is an empirical discipline refined through long-term observation and the messy, high-variance reality of clinical practice. Physicians build diagnostic and therapeutic competence through repeated cycles of application, reflection, and improvement, forming individualized methodologies. Yet...

1 min 3 weeks, 1 day ago
vat
LOW Academic European Union

Perturbation: A simple and efficient adversarial tracer for representation learning in language models

arXiv:2603.23821v1 Announce Type: new Abstract: Linguistic representation learning in deep neural language models (LMs) has been studied for decades, for both practical and theoretical reasons. However, finding representations in LMs remains an unsolved problem, in part due to a dilemma...

1 min 3 weeks, 1 day ago
vat
LOW Academic European Union

Sparse Growing Transformer: Training-Time Sparse Depth Allocation via Progressive Attention Looping

arXiv:2603.23998v1 Announce Type: new Abstract: Existing approaches to increasing the effective depth of Transformers predominantly rely on parameter reuse, extending computation through recursive execution. Under this paradigm, the network structure remains static along the training timeline, and additional computational depth...

1 min 3 weeks, 1 day ago
vat
LOW Academic European Union

Steering Code LLMs with Activation Directions for Language and Library Control

arXiv:2603.23629v1 Announce Type: new Abstract: Code LLMs often default to particular programming languages and libraries under neutral prompts. We investigate whether these preferences are encoded as approximately linear directions in activation space that can be manipulated at inference time. Using...

1 min 3 weeks, 1 day ago
vat
LOW Academic European Union

Unveiling Hidden Convexity in Deep Learning: a Sparse Signal Processing Perspective

arXiv:2603.23831v1 Announce Type: new Abstract: Deep neural networks (DNNs), particularly those using Rectified Linear Unit (ReLU) activation functions, have achieved remarkable success across diverse machine learning tasks, including image recognition, audio processing, and language modeling. Despite this success, the non-convex...

1 min 3 weeks, 1 day ago
vat
LOW Academic European Union

Can VLMs Reason Robustly? A Neuro-Symbolic Investigation

arXiv:2603.23867v1 Announce Type: new Abstract: Vision-Language Models (VLMs) have been applied to a wide range of reasoning tasks, yet it remains unclear whether they can reason robustly under distribution shifts. In this paper, we study covariate shifts in which the...

1 min 3 weeks, 1 day ago
vat
LOW Academic European Union

Transcending Classical Neural Network Boundaries: A Quantum-Classical Synergistic Paradigm for Seismic Data Processing

arXiv:2603.23984v1 Announce Type: new Abstract: In recent years, a number of neural-network (NN) methods have exhibited good performance in seismic data processing, such as denoising, interpolation, and frequency-band extension. However, these methods rely on stacked perceptrons and standard activation functions,...

1 min 3 weeks, 1 day ago
vat
LOW Academic European Union

Stochastic Dimension-Free Zeroth-Order Estimator for High-Dimensional and High-Order PINNs

arXiv:2603.24002v1 Announce Type: new Abstract: Physics-Informed Neural Networks (PINNs) for high-dimensional and high-order partial differential equations (PDEs) are primarily constrained by the $\mathcal{O}(d^k)$ spatial derivative complexity and the $\mathcal{O}(P)$ memory overhead of backpropagation (BP). While randomized spatial estimators successfully reduce...

1 min 3 weeks, 1 day ago
vat
LOW Academic European Union

i-IF-Learn: Iterative Feature Selection and Unsupervised Learning for High-Dimensional Complex Data

arXiv:2603.24025v1 Announce Type: new Abstract: Unsupervised learning of high-dimensional data is challenging due to irrelevant or noisy features obscuring underlying structures. It's common that only a few features, called the influential features, meaningfully define the clusters. Recovering these influential features...

1 min 3 weeks, 1 day ago
vat
LOW Academic European Union

Whether, Not Which: Mechanistic Interpretability Reveals Dissociable Affect Reception and Emotion Categorization in LLMs

arXiv:2603.22295v1 Announce Type: new Abstract: Large language models appear to develop internal representations of emotion -- "emotion circuits," "emotion neurons," and structured emotional manifolds have been reported across multiple model families. But every study making these claims uses stimuli signalled...

1 min 3 weeks, 2 days ago
vat
LOW Academic European Union

Reliable Classroom AI via Neuro-Symbolic Multimodal Reasoning

arXiv:2603.22793v1 Announce Type: new Abstract: Classroom AI is rapidly expanding from low-level perception toward higher-level judgments about engagement, confusion, collaboration, and instructional quality. Yet classrooms are among the hardest real-world settings for multimodal vision: they are multi-party, noisy, privacy-sensitive, pedagogically...

1 min 3 weeks, 2 days ago
vat
LOW Academic European Union

When Language Models Lose Their Mind: The Consequences of Brain Misalignment

arXiv:2603.23091v1 Announce Type: new Abstract: While brain-aligned large language models (LLMs) have garnered attention for their potential as cognitive models and for potential for enhanced safety and trustworthiness in AI, the role of this brain alignment for linguistic competence remains...

1 min 3 weeks, 2 days ago
tax
LOW Academic European Union

AEGIS: An Operational Infrastructure for Post-Market Governance of Adaptive Medical AI Under US and EU Regulations

arXiv:2603.22322v1 Announce Type: new Abstract: Machine learning systems deployed in medical devices require governance frameworks that ensure safety while enabling continuous improvement. Regulatory bodies including the FDA and European Union have introduced mechanisms such as the Predetermined Change Control Plan...

1 min 3 weeks, 2 days ago
tax
LOW Academic European Union

Rethinking Multimodal Fusion for Time Series: Auxiliary Modalities Need Constrained Fusion

arXiv:2603.22372v1 Announce Type: new Abstract: Recent advances in multimodal learning have motivated the integration of auxiliary modalities such as text or vision into time series (TS) forecasting. However, most existing methods provide limited gains, often improving performance only in specific...

1 min 3 weeks, 2 days ago
vat
LOW Academic European Union

Neural Structure Embedding for Symbolic Regression via Continuous Structure Search and Coefficient Optimization

arXiv:2603.22429v1 Announce Type: new Abstract: Symbolic regression aims to discover human-interpretable equations that explain observational data. However, existing approaches rely heavily on discrete structure search (e.g., genetic programming), which often leads to high computational cost, unstable performance, and limited scalability...

1 min 3 weeks, 2 days ago
vat
LOW Conference European Union

NeurIPS 2026 Evaluations & Datasets Track Call for Papers

6 min 3 weeks, 3 days ago
audit
Previous Page 2 of 9 Next