Hasil untuk "Revenue. Taxation. Internal revenue"

Martin Preiß

Large Language Models (LLMs) have succeeded in a variety of natural language processing tasks [Zha+25]. However, they have notable limitations. LLMs tend to generate hallucinations, a seemingly plausible yet factually unsupported output [Hua+24], which have serious real-world consequences [Kay23; Rum+24]. Recent work has shown that probing-based classifiers that utilize LLMs' internal representations can detect hallucinations [AM23; Bei+24; Bur+24; DYT24; Ji+24; SMZ24; Su+24]. This approach, since it does not involve model training, can enhance reliability without significantly increasing computational costs. Building upon this approach, this thesis proposed novel methods for hallucination detection using LLM internal representations and evaluated them across three benchmarks: TruthfulQA, HaluEval, and ReFact. Specifically, a new architecture that dynamically weights and combines internal LLM layers was developed to improve hallucination detection performance. Throughout extensive experiments, two key findings were obtained: First, the proposed approach was shown to achieve superior performance compared to traditional probing methods, though generalization across benchmarks and LLMs remains challenging. Second, these generalization limitations were demonstrated to be mitigated through cross-benchmark training and parameter freezing. While not consistently improving, both techniques yielded better performance on individual benchmarks and reduced performance degradation when transferred to other benchmarks. These findings open new avenues for improving LLM reliability through internal representation analysis.

Dominique Bourn

We investigate the properties of the Kleisli category KlT of a monad (T,λ,μ) on a category E and in particular the existence of (some kind of) pullbacks. This culminates when the monad is cartesian. In this case, we show that any T-category in E in the sense of A. Burroni coincides with a special kind of internal category in KlT . So, it is the case in particular for T -operads and T -multicategories. More unexpectedly, this, in turn, sheds new lights on internal categories and n-categories.

Zhenhao Li, Jian Wang, Jared Wunsch

We analyze the scattering of linear internal waves in a two dimensional channel with subcritical bottom topography. We construct the scattering matrix for the internal wave problem in a channel with straight ends, mapping incoming data to outgoing data; this operator turns out to differ by a smoothing operator from the pullback by the ``bounce map'' for boundary data obtained by ray-tracing. As a consequence we obtain unique solvability of the inhomogeneous stationary scattering problem subject to an appropriate outgoing radiation condition.

P. Aidonojie

In Edo State, taxation is a primary revenue-generating tool often used to finance most public projects. It is apt to state that most individuals residing in Edo State are into small, medium, and large-scale businesses. However, business owners in Edo State often evade and avoid tax payments for the following reasons; taxes leveled on citizens or companies are numerous, excessive tax rates, and others. Given this, several taxpayers in Edo State have not been able to remit tax due for several years and without the hope of remitting the same. It is concerning that this study tends to adopt a hybrid research methodology in exploring the process of localizing the Voluntary Assets and Income Declaration Scheme (VAIDS) policy. In order to curb tax evasion and avoidance and generate more revenue in Edo State. The study, therefore, found that there is a high level of tax evasion and avoidance and that localizing the VAIDS policy will help curtail incidences of tax evasion and avoidance. It was, therefore, recommended and concluded that localizing the voluntary asset and income declaration scheme in Edo State will be an appropriate tax tool for curbing tax evasion and avoidance and improving internally generated revenue.

J. Grashuis, F. Bercu, Andrei‐Mirel Florea et al.

In many countries, farmer cooperatives have been successful at facilitating access to markets in conditions of imperfect competition for a long time. However, modern farmer cooperatives have only been operational in Romania since 2005, and their development is slowed by several internal and external conditions. In the absence of empirical evidence of possible explanations for alleged shortcomings in the growth of farmer cooperatives in Romania, applied research is necessary to inform recommendations for practitioners, policymakers, and other stakeholders. Using financial data from 1,426 farmer cooperatives in Romania for the 2017–21 period, we estimate a double hurdle panel model of the probability and the intensity commercial activity with annual revenue as the variable of interest. All else equal, annual revenue increased in 2020 and 2021 relative to 2017, which to some extent refutes observations of underdevelopment. Although the membership size of farmer cooperatives in Romania is relatively small, its relationship to the probability and the intensity of commercial activity is positive. The relationship of age to the probability and the intensity of commercial activity is ∩‐shaped, which may imply a relatively short lifespan for farmer cooperatives in Romania. Possible explanations are member opportunism and double taxation misunderstandings, but further research is necessary to generate more insights.

Brandon Alexander, Howard S. Cohl, Hans Volkmer

The Laplace equation in three dimensional Euclidean space is $R$-separable in bi-cyclide coordinates leading to harmonic functions expressed in terms of Lamé-Wangerin functions called internal and external bi-cyclide harmonics. An expansion for the fundamental solution of Laplace's equation in products of internal and external bi-cyclide harmonics is derived. In limiting cases this expansion reduces to known expansion in bi-spherical and prolate spheroidal coordinates.

Gabriele Dian, Paul Heslop, Alastair Stewart

The strict definition of positive geometry implies that all maximal residues of its canonical form are $\pm 1$. We observe, however, that the loop integrand of the amplitude in planar $\mathcal{N}=4$ super Yang-Mills has maximal residues not equal to $\pm 1$. We find the reason for this is that deep in the boundary structure of the loop amplituhedron there are geometries which contain internal boundaries: codimension one defects separating two regions of opposite orientation. This phenomenon requires a generalisation of the concept of positive geometry and canonical form to include such internal boundaries and also suggests the utility of a further generalisation to `weighted positive geometries'. We re-examine the deepest cut of $\mathcal{N}=4$ amplitudes in light of this and obtain new all order residues.

D. Bazeia, M. A. Marques, M. Paganelly

In this work, we describe a procedure to manipulate the internal structure of localized configurations of the Bloch wall type. We consider a three-field model and develop a first order formalism based on the minimization of the energy of the static fields. The results show that the third field may be decoupled and used to change the geometric arrangement of the Bloch wall, giving rise to a diversity of modifications of its internal structure. The procedure captures effects that goes beyond the standard situation and can be used in several applications of practical interest, in particular, for the study of the magnetization of magnetic materials at the nanometric scale.

Yuchen Lian, Adam P. Showman, Xianyu Tan et al.

Close-in giant planets with strong stellar irradiation show atmospheric circulation patterns with strong equatorial jets and global-scale stationary waves. So far, almost all modeling works on atmospheric circulations of such giant planets have mainly considered external radiation alone, without taking into account the role of internal heat fluxes or just treating it in very simplified ways. Here, we study atmospheric circulations of strongly irradiated giant planets by considering the effect of internal forcing, which is characterized by small-scale stochastic interior thermal perturbations, using a three-dimensional atmospheric general circulation model. We show that the perturbation-excited waves can largely modify atmospheric circulation patterns in the presence of relatively strong internal forcing. Specifically, our simulations demonstrate three circulation regimes: superrotation regime, midlatitude-jet regime, and quasi-periodic oscillation regime, depending on the relative importance of external and internal forcings. It is also found that strong internal forcing can cause noticeable modifications of the thermal phase curves.

V. Nian, M. Hari, Jun Yuan

Abstract The developments in electric vehicles (EVs) are driven by the need for cleaner and more efficient road transport. Despite the benefits of electrifying the transport sector, both EVs and internal combustion engine vehicles add to road congestion. Major cities around the world have thus employed vehicle control measures to rein the growth rate of vehicle populations. In the case of Singapore, heavy taxes are levied onto the purchase price of all vehicles registered and sold in the country making it literally the most expensive city to own a car. EVs are also penalized under the taxation scheme implemented in Singapore. The vehicle taxation schemes and the absence of incentive measures for EVs make Singapore the worst-case market environment for EV adoption. Through a dissection of Singapore’s vehicle control measures, a new business model is proposed for promoting the adoption of EVs under Singapore’s market environment. The proposed business model, inspired by telecommunication companies' mobile phone purchase contract aims at reducing the upfront purchase price of EVs via quasi-discount by vehicle dealers without affecting the transport sector tax revenues. Under a contractual arrangement over usage and electricity tariff managed by vehicle dealers, EV buyers effectively pay back the discounted upfront cost over a fixed period of time. Through an examination over a range of repayment periods and their impacts on costs, we find that the repayment period has virtually no impact on the total cost of vehicle ownership. We further contemplate that the same business model can be applicable to all cities in promoting the adoption of EVs without affecting the existing policy infrastructure.

Albert Zeyer, André Merboldt, Wilfried Michel et al.

We present our transducer model on Librispeech. We study variants to include an external language model (LM) with shallow fusion and subtract an estimated internal LM. This is justified by a Bayesian interpretation where the transducer model prior is given by the estimated internal LM. The subtraction of the internal LM gives us over 14% relative improvement over normal shallow fusion. Our transducer has a separate probability distribution for the non-blank labels which allows for easier combination with the external LM, and easier estimation of the internal LM. We additionally take care of including the end-of-sentence (EOS) probability of the external LM in the last blank probability which further improves the performance. All our code and setups are published.

Kanupriya Sinha, Adrián Ezequiel Rubio López, Yiğit Subaşı

We study the non-equilibrium dissipative dynamics of the center of mass of a particle coupled to a field via its internal degrees of freedom. We model the internal and external degrees of freedom of the particle as quantum harmonic oscillators in 1+1 D, with the internal oscillator coupled to a scalar quantum field at the center of mass position. Such a coupling results in a nonlinear interaction between the three pertinent degrees of freedom -- the center of mass, internal degree of freedom, and the field. It is typically assumed that the internal dynamics is decoupled from that of the center of mass owing to their disparate characteristic time scales. Here we use an influence functional approach that allows one to account for the self-consistent backaction of the different degrees of freedom on each other, including the coupled non-equilibrium dynamics of the internal degree of freedom and the field, and their influence on the dissipation and noise of the center of mass. Considering a weak nonlinear interaction term, we employ a perturbative generating functional approach to derive a second order effective action and a corresponding quantum Langevin equation describing the non-equilibrium dynamics of the center of mass. We analyze the resulting dissipation and noise arising from the field and the internal degree of freedom as a composite environment. Furthermore, we establish a generalized fluctuation-dissipation relation for the late-time dissipation and noise kernels. Our results are pertinent to open quantum systems that possess intermediary degrees of freedom between system and environment, such as in the case of optomechanical interactions.

Osman Mucuk, Serap Demir

In this paper, for given an algebraic theory $T$ whose category $C$ of models is semi-abelian, we consider the topological models of $T$ called topological $T$-algebras and obtain some results related to the fundamental groups of topological $T$-algebras. We also deal with the internal groupoid structure in the category of models providing that the fundamental groupoid deduces a functor from topological $T$-algebras to the internal groupoids in $C$ and prove a criterion for the lifting of such an internal groupoid structure to the covering groupoids.

J. A. Cheibub

Andrew Berget

The group $G(m,1,n)$ consists of $n$-by-$n$ monomial matrices whose entries are $m$th roots of unity. It is generated by $n$ complex reflections acting on $\mathbf{C}^n$. The reflecting hyperplanes give rise to a (hyperplane) arrangement $\mathcal{G} \subset \mathbf{C}^n$. The internal zonotopal algebra of an arrangement is a finite dimensional algebra first studied by Holtz and Ron. Its dimension is the number of bases of the associated matroid with zero internal activity. In this paper we study the structure of the internal zonotopal algebra of the Gale dual of the reflection arrangement of $G(m,1,n)$, as a representation of this group. Our main result is a formula for the top degree component as an induced character from the cyclic group generated by a Coxeter element. We also provide results on representation stability, a connection to the Whitehouse representation in type~A, and an analog of decreasing trees in type~B.

A. Vazan, R. Helled, M. Podolak et al.

The internal structure of gas giant planets may be more complex than the commonly assumed core-envelope structure with an adiabatic temperature profile. Different primordial internal structures as well as various physical processes can lead to non-homogenous compositional distributions. A non-homogenous internal structure has a significant impact on the thermal evolution and final structure of the planets. In this paper, we present alternative structure and evolution models for Jupiter and Saturn allowing for non-adiabatic primordial structures and the mixing of heavy elements by convection as these planets evolve. We present the evolution of the planets accounting for various initial composition gradients, and in the case of Saturn, include the formation of a helium-rich region as a result of helium rain. We investigate the stability of regions with composition gradients against convection, and find that the helium shell in Saturn remains stable and does not mix with the rest of the envelope. In other cases, convection mixes the planetary interior despite the existence of compositional gradients, leading to the enrichment of the envelope with heavy elements. We show that non-adiabatic structures (and cooling histories) for both Jupiter and Saturn are feasible. The interior temperatures in that case are much higher that for standard adiabatic models. We conclude that the internal structure is directly linked to the formation and evolution history of the planet. These alternative internal structures of Jupiter and Saturn should be considered when interpreting the upcoming Juno and Cassini data.

Mawardi Donni

Fabian Bornhorst, S. Gupta, John Thornton

Kathrin Bain, M. Walpole, A. Hansford et al.

Gagan Goel, Mohammad Reza Khani, Renato Paes Leme

One of the major drawbacks of the celebrated VCG auction is its low (or zero) revenue even when the agents have high value for the goods and a {\em competitive} outcome could have generated a significant revenue. A competitive outcome is one for which it is impossible for the seller and a subset of buyers to `block' the auction by defecting and negotiating an outcome with higher payoffs for themselves. This corresponds to the well-known concept of {\em core} in cooperative game theory. In particular, VCG revenue is known to be not competitive when the goods being sold have complementarities. A bottleneck here is an impossibility result showing that there is no auction that simultaneously achieves competitive prices (a core outcome) and incentive-compatibility. In this paper we try to overcome the above impossibility result by asking the following natural question: is it possible to design an incentive-compatible auction whose revenue is comparable (even if less) to a competitive outcome? Towards this, we define a notion of {\em core-competitive} auctions. We say that an incentive-compatible auction is $α$-core-competitive if its revenue is at least $1/α$ fraction of the minimum revenue of a core-outcome. We study the Text-and-Image setting. In this setting, there is an ad slot which can be filled with either a single image ad or $k$ text ads. We design an $O(\ln \ln k)$ core-competitive randomized auction and an $O(\sqrt{\ln(k)})$ competitive deterministic auction for the Text-and-Image setting. We also show that both factors are tight.