This study aims to determine the effect of financial distress, firm size, and inventory intensity on tax avoidance in Food & Beverage subsector companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The method used in this study is quantitative. The type of...
Provita Wulandari· Scientific Journal of Reflec...· 0 citations
This study aims to analyze the effect of Tri Hita Karana-based Corporate Social Responsibility (CSR) disclosure on firm value, the effect of Good Corporate Governance (GCG) on firm value, and the role of GCG in moderating the relationship between Tri Hita Karana-based CSR and firm value. This study employed a quantitat...
Gst. Ayu Rara Martia Damayanti, D. Purnamasari, Retno Yuliati· Journal of Management and Cr...· 0 citations
🇬🇧 English Version Title HyperPSCA: A Unified Autopoietic Hypergraph Engine for Cross-Domain Scientific Discovery, Patent Screening, and Material/Biomedical Co-Evolution Description/Abstract This repository introduces the computational infrastructure of HyperPSCA, an executable, autopoietic semantic hypergraph engine i...
Luigi Usai· Zenodo (CERN European Organi...· 0 citations
There are competency requirements identified by the regulatory body that nurses must meet when they complete a preregistration programme. Subsequently, nurse educators must ensure that student nurses acquire and retain the relevant theory and practice of core clinical skills, to prepare them for registration. The teach...
Deborah Rainey· Research Portal (Queen's Uni...· 0 citations
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Background Research denotes that problematic child behaviour can impact negatively upon caregiver well-being. Decreased well-being increases use of harsh and punitive discipline measures with such measures exacerbating negative child behaviour, and; thus, negative cycles are created. Evidence suggests that intervention...
Sarah Patterson· Research Portal (Queen's Uni...· 0 citations
This paper formalizes test suite generation as a Markov Decision Process (MDP) and demonstrates that its objective exhibits monotone submodularity, which enables an effective relaxation of this NP-hard global optimization into a tractable step-wise greedy procedure.
Guo-Qing Wang, Cheng-Ran Yang, Xiao-Xuan Zhou et al.· Proceedings of the ACM on So...· 0 citations
Software testing is a critical, yet resource-intensive phase of the software development lifecycle. Search-based approaches typically achieve high coverage but produce tests with low readability, whereas large language model (LLM)-based methods generate more human-readable tests but often suffer from low coverage and c...
Pengyu Chang, Yixiong Fang, SILIN CHEN et al.· Proceedings of the ACM on so...· 0 citations
Large language models (LLMs) have recently shown promising potential in automating unit test evolution for evolving software systems. However, the effectiveness of LLMs in unit test evolution remains insufficiently understood, particularly with respect to prompt design choices, in-context learning (ICL) strategies, and...
Wei-Chang Liu, Jun-Wei Zhang, Yu-Qing Niu et al.· Proceedings of the ACM on So...· 0 citations
Program migration, which involves translating software systems from one programming language to another, is essential for modernizing legacy systems and improving maintainability. Recent large language models (LLMs) have demonstrated strong performance in code translation; however, existing methods and benchmarks still...
Xi-Tao Li, Xiao-Fei Xie, Jiang Wu et al.· Proceedings of the ACM on Pr...· 0 citations
Large Language Models (LLMs) have significantly improved programming efficiency by parsing natural language into code snippets. However, their performance degrades significantly as requirements scale; when faced with multi-modal documents containing hundreds of scenarios, LLMs often produce incorrect implementations or...
Weiyu Kong, Yun Lin, Xiwen Teoh et al.· Proceedings of the ACM on so...· 1 citation
The HPC site profile is proposed, a structured, evidence-backed document that preflights a workflow into an execution plan or an early, explainable failure and is presented as a case study of preflighting a real workflow.
This research full paper examines how undergraduate students use large language models (LLMs) across computer science subfields. As LLMs become increasingly integrated into computing education, understanding how their use varies across technical and pedagogical contexts is essential for designing effective, subfield-aw...
S. Nizamani, Yoonjeong Lee, Nikitha Donekal Chandrashekar et al.· 0 citations
“X-Hinges” helps design and 3D print items like lamps and gloves with an interactive twist: automatically embedded sensors that perceive and adaptively respond to human contact.
StudentSim is a research system for evaluating and improving AI tutoring tools before they are tested with learners. It models how individuals may engage with tutors, giving feedback to improve tutor performance across subjects like chess, writing, and mathematics. The post Simulating student learning for better AI tutoring appeared first on Microsoft Research.
MIT News · Artificial Intelligence· news.mit.eduOct 6, 2026
Writing as a participant and researcher, PhD student JS Tan SM ’22 has co-authored a new book about the rise of tech worker protests and the employer backlash that followed.
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