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Position: Trustworthy Ai Agents Require The Integration Of Large Language Models And Formal Methods, Yedi Zhang, Yufan Cai, Xinyue Zuo, Xiaokun Luan, Kailong Wang, Zhe Hou, Yifan Zhang, Zhiyuan Wei, Meng Sun, Jun Sun, Jing Sun, Jin Song Dong Jul 2025

Position: Trustworthy Ai Agents Require The Integration Of Large Language Models And Formal Methods, Yedi Zhang, Yufan Cai, Xinyue Zuo, Xiaokun Luan, Kailong Wang, Zhe Hou, Yifan Zhang, Zhiyuan Wei, Meng Sun, Jun Sun, Jing Sun, Jin Song Dong

Research Collection School Of Computing and Information Systems

Large Language Models (LLMs) have emerged as a transformative AI paradigm, profoundly influencing broad aspects of daily life. Despite their remarkable performance, LLMs exhibit a fundamental limitation: hallucination—the tendency to produce misleading outputs that appear plausible. This inherent unreliability poses significant risks, particularly in high-stakes domains where trustworthiness is essential. On the other hand, Formal Methods (FMs), which share foundations with symbolic AI, provide mathematically rigorous techniques for modeling, specifying, reasoning, and verifying the correctness of systems. These methods have been widely employed in mission-critical domains such as aerospace, defense, and cybersecurity. However, the broader adoption of FMs remains constrained …

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Llmscan: Causal Scan For Llm Misbehavior Detection, Mengdi Zhang, Kai Kiat Goh, Peixin Zhang, Jun Sun, Lin Xin Rose, Hongyu Zhang Jul 2025

Llmscan: Causal Scan For Llm Misbehavior Detection, Mengdi Zhang, Kai Kiat Goh, Peixin Zhang, Jun Sun, Lin Xin Rose, Hongyu Zhang

Research Collection School Of Computing and Information Systems

Despite the success of Large Language Models (LLMs) across various fields, their potential to generate untruthful and harmful responses poses significant risks, particularly in critical applications. This highlights the urgent need for systematic methods to detect and prevent such misbehavior. While existing approaches target specific issues such as harmful responses, this work introduces LLMSCAN, an innovative LLM monitoring technique based on causality analysis, offering a comprehensive solution. LLMSCAN systematically monitors the inner workings of an LLM through the lens of causal inference, operating on the premise that the LLM’s ‘brain’ behaves differently when generating harmful or untruthful responses. By analyzing …

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Hps: Hard Preference Sampling For Human Preference Alignment, Xiandong Zou, Wanyu Lin, Yuchen Li, Pan Zhou Jul 2025

Hps: Hard Preference Sampling For Human Preference Alignment, Xiandong Zou, Wanyu Lin, Yuchen Li, Pan Zhou

Research Collection School Of Computing and Information Systems

Aligning Large Language Model (LLM) responses with human preferences is vital for building safe and controllable AI systems. While preference optimization methods based on PlackettLuce (PL) and Bradley-Terry (BT) models have shown promise, they face challenges such as poor handling of harmful content, inefficient use of dispreferred responses, and, specifically for PL, high computational costs. To address these issues, we propose Hard Preference Sampling (HPS), a novel framework for robust and efficient human preference alignment. HPS introduces a training loss that prioritizes the most preferred response while rejecting all dispreferred and harmful ones. It emphasizes “hard” dispreferred responses — those …

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Sigfinger: A Subtle And Interactive Gnn Fingerprinting Scheme Via Spatial Structure Inference Perturbation, Ju Jia, Renjie Li, Cong Wu, Siqi Ma, Lina Wang, Robert H. Deng Jul 2025

Sigfinger: A Subtle And Interactive Gnn Fingerprinting Scheme Via Spatial Structure Inference Perturbation, Ju Jia, Renjie Li, Cong Wu, Siqi Ma, Lina Wang, Robert H. Deng

Research Collection School Of Computing and Information Systems

There have been significant improvements in intellectual property (IP) protection for deep learning models trained on euclidean data. However, the complex and irregular graph-structured data in non-euclidean space poses a huge challenge to the IP protection of graph neural networks (GNNs). To address this issue, we propose a subtle and interactive GNN fingerprinting scheme through spatial structure inference perturbation, which captures the stable coordination patterns of fingerprint to guarantee the reliability of copyright verification. Specifically, the data augmentation based on adaptive graph diffusion is first exploited to generate more samples, which enables the exploration of fingerprint information from coarse to …

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Unambiguous Granularity Distillation For Asymmetric Image Retrieval, Hongrui Zhang, Yi Xie, Haoquan Zhang, Cheng Xu, Xuandi Luo, Donglei Chen, Xuemiao Xu, Huaidong Zhang, Pheng Ann Heng, Shengfeng He Jul 2025

Unambiguous Granularity Distillation For Asymmetric Image Retrieval, Hongrui Zhang, Yi Xie, Haoquan Zhang, Cheng Xu, Xuandi Luo, Donglei Chen, Xuemiao Xu, Huaidong Zhang, Pheng Ann Heng, Shengfeng He

Research Collection School Of Computing and Information Systems

Previous asymmetric image retrieval methods based on knowledge distillation have primarily focused on aligning the global features of two networks to transfer global semantic information from the gallery network to the query network. However, these methods often fail to effectively transfer local semantic information, limiting the fine-grained alignment of feature representation spaces between the two networks. To overcome this limitation, we propose a novel approach called Layered-Granularity Localized Distillation (GranDist). GranDist constructs layered feature representations that balance the richness of contextual information with the granularity of local features. As we progress through the layers, the contextual information becomes more detailed, …

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Llm-Based Multi-Agent Systems For Software Engineering: Literature Review, Vision And The Road Ahead, Junda He, Christoph Treude, David Lo Jul 2025

Llm-Based Multi-Agent Systems For Software Engineering: Literature Review, Vision And The Road Ahead, Junda He, Christoph Treude, David Lo

Research Collection School Of Computing and Information Systems

Integrating Large Language Models (LLMs) into autonomous agents marks a significant shift in the research landscape by offering cognitive abilities that are competitive with human planning and reasoning. This paper explores the transformative potential of integrating Large Language Models into Multi-Agent (LMA) systems for addressing complex challenges in software engineering (SE). By leveraging the collaborative and specialized abilities of multiple agents, LMA systems enable autonomous problem-solving, improve robustness, and provide scalable solutions for managing the complexity of real-world software projects. In this paper, we conduct a systematic review of recent primary studies to map the current landscape of LMA applications …

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Diversity Optimization For Travelling Salesman Problem Via Deep Reinforcement Learning, Qi Li, Zhiguang Cao, Yining Ma, Yaoxin Wu, Yue-Jiao Gong Jul 2025

Diversity Optimization For Travelling Salesman Problem Via Deep Reinforcement Learning, Qi Li, Zhiguang Cao, Yining Ma, Yaoxin Wu, Yue-Jiao Gong

Research Collection School Of Computing and Information Systems

Existing neural methods for the Travelling Salesman Problem (TSP) mostly aim at finding a single optimal solution. To discover diverse yet high-quality solutions for Multi-Solution TSP (MSTSP), we propose a novel deep reinforcement learning based neural solver, which is primarily featured by an encoder-decoder structured policy. Concretely, on the one hand, a Relativization Filter (RF) is designed to enhance the robustness of the encoder to affine transformations of the instances, so as to potentially improve the quality of the found solutions. On the other hand, a Multi-Attentive Adaptive Active Search (MA3S) is tailored to allow the decoders to strike a …

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An Efficient Diffusion-Based Non-Autoregressive Solver For Traveling Salesman Problem, Mingzhao Wang, You Zhou, Zhiguang Cao, Yubin Xiao, Xuan Wu, Wei Pang, Yuan Jiang, Hui Yang, Peng Zhao, Yuanshu Li Jul 2025

An Efficient Diffusion-Based Non-Autoregressive Solver For Traveling Salesman Problem, Mingzhao Wang, You Zhou, Zhiguang Cao, Yubin Xiao, Xuan Wu, Wei Pang, Yuan Jiang, Hui Yang, Peng Zhao, Yuanshu Li

Research Collection School Of Computing and Information Systems

Recent advances in neural models have shown considerable promise in solving Traveling Salesman Problems (TSPs) without relying on much hand-crafted engineering. However, while non-autoregressive (NAR) approaches benefit from faster inference through parallelism, they typically deliver solutions of inferior quality compared to autoregressive ones. To enhance the solution quality while maintaining fast inference, we propose DEITSP, a diffusion model with efficient iterations tailored for TSP that operates in a NAR manner. Firstly, we introduce a one-step diffusion model that integrates the controlled discrete noise addition process with self-consistency enhancement, enabling optimal solution prediction through simultaneous denoising of multiple solutions. Secondly, we …

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Milpbench: A Large-Scale Benchmark Test Suite For Mixed Integer Linear Programming Problems, Huigen Ye, Yaoyang Cheng, Hua Xu, Zhiguang Cao, Hanzhang Qin Jul 2025

Milpbench: A Large-Scale Benchmark Test Suite For Mixed Integer Linear Programming Problems, Huigen Ye, Yaoyang Cheng, Hua Xu, Zhiguang Cao, Hanzhang Qin

Research Collection School Of Computing and Information Systems

Mixed-integer linear programming (MILP) is a cornerstone of optimization with applications across numerous domains. However, the development and evaluation of MILP-solving algorithms are hindered by existing benchmark datasets, which are often limited in scale, lack diversity, and are poorly structured, making them inadequate for systematic testing across different solving approaches, especially for machine learning (ML)-based methods. To address these issues, we introduce MILPBench, a large-scale benchmark suite comprising 100,000 MILP instances organized into 60 well-categorized classes. Using structural properties and embedding similarity metrics, we developed a novel classification framework to ensure both intra-class homogeneity and inter-class diversity. In addition to …

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Surrogate Learning In Meta-Black-Box Optimization: A Preliminary Study, Zeyuan Ma, Zhiyang Huang, Jiacheng Chen, Zhiguang Cao, Yue-Jiao Gong Jul 2025

Surrogate Learning In Meta-Black-Box Optimization: A Preliminary Study, Zeyuan Ma, Zhiyang Huang, Jiacheng Chen, Zhiguang Cao, Yue-Jiao Gong

Research Collection School Of Computing and Information Systems

Recent Meta-Black-Box Optimization (MetaBBO) approaches have shown possibility of enhancing the optimization performance through learning meta-level policies to dynamically configure low-level optimizers. However, existing MetaBBO approaches potentially consume massive function evaluations to train their meta-level policies. Inspired by the recent trend of using surrogate models for cost-friendly evaluation of expensive optimization problems, in this paper, we propose a novel MetaBBO framework which combines surrogate learning process and reinforcement learning-aided Differential Evolution algorithm, namely Surr-RLDE, to address the intensive function evaluation in MetaBBO. Surr-RLDE comprises two learning stages: surrogate learning and policy learning. In surrogate learning, we train a Kolmogorov-Arnold Networks …

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A Mixed-Curvature Based Pre-Training Paradigm For Multi-Task Vehicle Routing Solver, Suyu Liu, Zhiguang Cao, Shanshan Feng, Yew-Soon Ong Jul 2025

A Mixed-Curvature Based Pre-Training Paradigm For Multi-Task Vehicle Routing Solver, Suyu Liu, Zhiguang Cao, Shanshan Feng, Yew-Soon Ong

Research Collection School Of Computing and Information Systems

Solving various types of vehicle routing problems (VRPs) using a unified neural solver has garnered significant attentions in recent years. Despite their effectiveness, existing neural multi-task solvers often fail to account for the geometric structures inherent in different tasks, which may result in suboptimal performance. To address this limitation, we propose a curvature-aware pre-training framework. Specifically, we leverage mixed-curvature spaces during the feature fusion stage, encouraging the model to capture the underlying geometric properties of each instance. Through extensive experiments, we evaluate the proposed pre-training strategy on existing neural multi-task solvers across a variety of testing scenarios. The results demonstrate …

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Cradle: Empowering Foundation Agents Towards General Computer Control, Weihao Tan, Et. Al. Jul 2025

Cradle: Empowering Foundation Agents Towards General Computer Control, Weihao Tan, Et. Al.

Research Collection School Of Computing and Information Systems

Despite their success in specific scenarios, existing foundation agents still struggle to generalize across various virtual scenarios, mainly due to the dramatically different encapsulations of environments with manually designed observation and action spaces. To handle this issue, we propose the General Computer Control (GCC) setting to restrict foundation agents to interact with software through the most unified and standardized interface, i.e., using screenshots as input and keyboard and mouse actions as output. We introduce Cradle, a modular and flexible LMM-powered framework, as a preliminary attempt towards GCC. Enhanced by six key modules, Information Gathering, Self-Reflection, Task Inference, Skill Curation, Action …

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Quantum Technologies In Decentralisation, Paul Robert Griffin, Rudy Raymond, Tsuyoshi Idé Jul 2025

Quantum Technologies In Decentralisation, Paul Robert Griffin, Rudy Raymond, Tsuyoshi Idé

Research Collection School Of Computing and Information Systems

Quantum technologies, rooted in the manipulation of quantum information, are revolutionizing computing and networking domains. Their impact on blockchains and decentralized systems is twofold. While much attention has been given to the potential of quantum computing to attack blockchains, these advanced technologies also offer avenues for strengthening and optimizing them. This chapter delves into the intricacies of quantum technologies, from the foundational concepts of qubits, quantum gates, and quantum networks to their implications for blockchains. We explore both the vulnerabilities of blockchains in a quantum-dominant era and the promising solutions quantum technologies provide, culminating in a use case examining their …

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Generalization Analysis For Supervised Contrastive Representation Learning Under Non‑Iid Settings, Minh Hieu Nong, Antoine Ledent Jul 2025

Generalization Analysis For Supervised Contrastive Representation Learning Under Non‑Iid Settings, Minh Hieu Nong, Antoine Ledent

Research Collection School Of Computing and Information Systems

Contrastive Representation Learning (CRL) has achieved impressive success in various domains in recent years. Nevertheless, the theoretical understanding of the generalization behavior of CRL has remained limited. Moreover, to the best of our knowledge, the current literature only analyzes generalization bounds under the assumption that the data tuples used for contrastive learning are independently and identically distributed. However, in practice, we are often limited to a fixed pool of reusable labeled data points, making it inevitable to recycle data across tuples to create sufficiently large datasets. Therefore, the tuple-wise independence condition imposed by previous works is invalidated. In this paper, …

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Finir: The 2nd Workshop On Financial Information Retrieval In The Era Of Generative Ai, Fengbin Zhu, Yunshan Ma, Fuli Feng, Chao Wang, Huanbo Luan, Guangnan Ye, Shuo Zhang, Dhagash Mehta, Pingping Chen, Bing Xiang, Tat‑Seng Chua Jul 2025

Finir: The 2nd Workshop On Financial Information Retrieval In The Era Of Generative Ai, Fengbin Zhu, Yunshan Ma, Fuli Feng, Chao Wang, Huanbo Luan, Guangnan Ye, Shuo Zhang, Dhagash Mehta, Pingping Chen, Bing Xiang, Tat‑Seng Chua

Research Collection School Of Computing and Information Systems

Recent advancements in Generative AI, such as Large Language Models (LLMs), have demonstrated remarkable success across various general tasks. Extensive studies have explored leveraging generative models in finance, but significant challenges persist. This half-day workshop explores potential approaches and research directions to address these challenges by equipping generative models with advanced Information Retrieval (IR) models. Specifically, this workshop seeks to provide a platform for discussing innovative ideas that facilitate the advancement of IR technology to enrich generative models in finance from four key perspectives: (i) financial IR techniques (ii) financial IR benchmarking and evaluation (iii) financial systems and agents/assistants (iv) …

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Grokformer: Graph Fourier Kolmogorov‑Arnold Transformers, Guoguo Ai, Guansong Pang, Hezhe Qiao, Yuan Gao, Hui Yan Jul 2025

Grokformer: Graph Fourier Kolmogorov‑Arnold Transformers, Guoguo Ai, Guansong Pang, Hezhe Qiao, Yuan Gao, Hui Yan

Research Collection School Of Computing and Information Systems

Graph Transformers (GTs) have demonstrated remarkable performance in graph representation learning over popular graph neural networks (GNNs). However, self-attention, the core module of GTs, preserves only low-frequency signals in graph features, leading to ineffectiveness in capturing other important signals like high-frequency ones. Some recent GT models help alleviate this issue, but their flexibility and expressiveness are still limited since the filters they learn are fixed on predefined graph spectrum or spectral order. To tackle this challenge, we propose a Graph Fourier Kolmogorov-Arnold Transformer (GrokFormer), a novel GT model that learns highly expressive spectral filters with adaptive graph spectrum and spectral …

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What Are Anomalies In A Network?, Kai Ming Ting, Zhong Zhuang, Guansong Pang, Zongyou Liu, Tianrun Liang, Qiuran Zhao Jul 2025

What Are Anomalies In A Network?, Kai Ming Ting, Zhong Zhuang, Guansong Pang, Zongyou Liu, Tianrun Liang, Qiuran Zhao

Research Collection School Of Computing and Information Systems

This article examines a collection of assumptions used in the current literature on node anomaly detection in a network. The examination raises the question: What are anomalies in a network? Our attempt to answer this question has provided some interesting findings and led to some open questions. This is the first article which formally defines anomalies in a network and introduces the concept of self-verifiability of a detector without ground-truths in a network. They enable existing detectors to be categorized into two types along the line whether they are self-verifiable or not. We suggest a method to evaluate self-verifiable detectors …

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Exploring The Capabilities Of Llms For Code-Change-Related Tasks, Lishui Fan, Jiakun Liu, Zhongxin Liu, David Lo, Xin Xia, Shanping Li Jul 2025

Exploring The Capabilities Of Llms For Code-Change-Related Tasks, Lishui Fan, Jiakun Liu, Zhongxin Liu, David Lo, Xin Xia, Shanping Li

Research Collection School Of Computing and Information Systems

Developers deal with code-change-related tasks daily, e.g., reviewing code. Pre-trained code and code-change-oriented models have been adapted to help developers with such tasks. Recently, large language models (LLMs) have shown their effectiveness in code-related tasks. However, existing LLMs for code focus on general code syntax and semantics rather than the differences between two code versions. Thus, it is an open question how LLMs perform on code-change-related tasks.To answer this question, we conduct an empirical study using 1B parameters LLMs on three code-change-related tasks, i.e., code review generation, commit message generation, and just-in-time comment update, with in-context learning (ICL) and parameter-efficient …

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Explaining Explanations: An Empirical Study Of Explanations In Code Reviews, Ratnadira Widyasari, Ting Zhang, Abir Bouraffa, Walid Maalej, David Lo Jul 2025

Explaining Explanations: An Empirical Study Of Explanations In Code Reviews, Ratnadira Widyasari, Ting Zhang, Abir Bouraffa, Walid Maalej, David Lo

Research Collection School Of Computing and Information Systems

Code reviews are central for software quality assurance. Ideally, reviewers should explain their feedback to enable authors of code changes to understand the feedback and act accordingly. Different developers might need different explanations in different contexts. Therefore, assisting this process first requires understanding the types of explanations reviewers usually provide. The goal of this article is to study the types of explanations used in code reviews and explore the potential of Large Language Models (LLMs), specifically ChatGPT, in generating these specific types. We extracted 793 code review comments from Gerrit and manually labeled them based on whether they contained a …

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How Are We Detecting Inconsistent Method Names? An Empirical Study From Code Review Perspective, Kisub Kim, Xin Zhou, Dongsun Kim, Julia Lawall, Kui Liu, Tegawendé F. Bissyandé, Jacques Klein, Jaekwon Lee, David Lo Jul 2025

How Are We Detecting Inconsistent Method Names? An Empirical Study From Code Review Perspective, Kisub Kim, Xin Zhou, Dongsun Kim, Julia Lawall, Kui Liu, Tegawendé F. Bissyandé, Jacques Klein, Jaekwon Lee, David Lo

Research Collection School Of Computing and Information Systems

Proper naming of methods can make program code easier to understand, and thus enhance software maintainability. Yet, developers may use inconsistent names due to poor communication or a lack of familiarity with conventions within the software development lifecycle. To address this issue, much research effort has been invested into building automatic tools that can check for method name inconsistency and recommend consistent names. However, existing datasets generally do not provide precise details about why a method name was deemed improper and required to be changed. Such information can give useful hints on how to improve the recommendation of adequate method …

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Enhancing Project-Specific Code Completion By Inferring Internal Api Information, Le Deng, Xiaoxia Ren, Chao Ni, Ming Liang, David Lo, Zhongxin Liu Jul 2025

Enhancing Project-Specific Code Completion By Inferring Internal Api Information, Le Deng, Xiaoxia Ren, Chao Ni, Ming Liang, David Lo, Zhongxin Liu

Research Collection School Of Computing and Information Systems

Project-specific code completion, which aims to complete code based on the context of the project, is an important and practical software engineering task. The state-of-the-art approaches employ the retrieval-augmented generation (RAG) paradigm and prompt large language models (LLMs) with information retrieved from the target project for project-specific code completion. In practice, developers always define and use custom functionalities, namely internal APIs, to facilitate the implementation of specific project requirements. Thus, it is essential to consider internal API information for accurate project-specific code completion. However, existing approaches either retrieve similar code snippets, which do not necessarily contain related internal API information, …

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Learning To Solving Vehicle Routing Problems Via Local-Global Feature Fusion Transformer, Wei Li, Bing Tian Dai, Xueming Yan, Junying Zou, Zhijie Liang, Jingwen Li Jul 2025

Learning To Solving Vehicle Routing Problems Via Local-Global Feature Fusion Transformer, Wei Li, Bing Tian Dai, Xueming Yan, Junying Zou, Zhijie Liang, Jingwen Li

Research Collection School Of Computing and Information Systems

Applying Combinatorial optimization problems such as the Vehicle Routing Problems (VRPs) have attracted increasing interest with the emergence of learning-based methods. However, existing neural approaches often struggle to generalize across diverse problem sizes and node distributions, limiting their applicability in real-world scenarios. To overcome these challenges, we propose Local-Global Feature Fusion Transformer (FusionFormer), a novel deep reinforcement learning framework that enhances both solution quality and generalization capability for solving VRPs. Specifically, we introduce a Distance-Assisted Multi-Head Attention (DA-MHA) mechanism that incorporates explicit spatial distance information into the attention computation, thereby preserving spatial consistency and facilitating more robust global representation learning. …

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Can Esg Reduce Credit Risk? An Empirical Investigation Across Asean-5 Markets, Arrafif Pratama Zaini, Maria Ulpah Jul 2025

Can Esg Reduce Credit Risk? An Empirical Investigation Across Asean-5 Markets, Arrafif Pratama Zaini, Maria Ulpah

The Indonesian Capital Market Review

Based on stakeholder theory and signaling theory, companies with strong ESG performance send signals to various stakeholders, thus building trust and influencing better credit risk evaluation. This study empirically examines the effect of Environmental, Social, and Governance (ESG) performance on the credit risk of non-financial public companies in ASEAN-5 countries (Indonesia, Malaysia, Philippines, Singapore, and Thailand) over the period 2019-2023. Corporate credit risk is measured using 2 main approaches: the accounting-based and market-based models. Merton's KMV model calculates the probability of default (PD) using a market-based approach. In contrast, the Altman Z-Score predicts bankruptcy risk based on financial ratios in …

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Personal Bankruptcy: A Bibliometric Analysis And Future Research Directions, Aqilah Nadiah Md Sahiq, Saida Farhanah Sarkam, Putri Aliah Mohd Hidzir, Nurwahida Yaakub, Shafinar Ismail, Nurbaity Sabri, Hanifiyah Yuliatul Hijriah, Himmatul Kholidah Jul 2025

Personal Bankruptcy: A Bibliometric Analysis And Future Research Directions, Aqilah Nadiah Md Sahiq, Saida Farhanah Sarkam, Putri Aliah Mohd Hidzir, Nurwahida Yaakub, Shafinar Ismail, Nurbaity Sabri, Hanifiyah Yuliatul Hijriah, Himmatul Kholidah

The Indonesian Capital Market Review

Personal bankruptcy is a pertinent topic to discuss due to the surge in personal bankruptcy cases around the world and it is an important indicator of household financial problems nationally. However, only few comprehensive reviews have been conducted to date. Hence, this study provides a bibliometric review of 210 studies on personal bankruptcy authored by 496 scholars. Bibliographical data were extracted from the Scopus database and analyzed it using the Bibliometrix-R software. Based on the citation analysis metrics, we revealed the most influential articles, journals, authors, and institutions. Using the network and conceptual structure analysis, we identified three underlying research …

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The Impact Of Effective Tax Rate And Cash Effective Tax Rate On The Capital Structure, Nguyen Vinh Khuong Dr., Tran Thao Vy, Nguyen Phuong Anh, Pham Thi Anh Hong, Bui Thi Ngoc Trinh, Cao Phuong Uyen Jul 2025

The Impact Of Effective Tax Rate And Cash Effective Tax Rate On The Capital Structure, Nguyen Vinh Khuong Dr., Tran Thao Vy, Nguyen Phuong Anh, Pham Thi Anh Hong, Bui Thi Ngoc Trinh, Cao Phuong Uyen

The Indonesian Capital Market Review

The study examines the impact of tax avoidance on the capital structure of listed companies on the Vietnam’s stock market. Conducting GLS regression testing and analysis through data of 657 enterprises listed on the two stock exchanges of Hanoi and Ho Chi Minh City in the period from 2015 to 2022. Research results have shown that initially, when businesses carry out tax avoidance, it will reduce the capital structure of the business because the marginal benefits received from tax avoidance are lower than the marginal costs from tax avoidance. However, after businesses carry out tax avoidance and the benefits from …

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Earnings Management In Borsa Istanbul During Seasoned Equity Offerings, Mahmoud Ashour, Asuman Atik Jul 2025

Earnings Management In Borsa Istanbul During Seasoned Equity Offerings, Mahmoud Ashour, Asuman Atik

The Indonesian Capital Market Review

To increase share prices during the issuance of seasoned equity shares, firms may be motivated to boost earnings through earnings management, particularly just before the offering. This study examines the earnings management practices of non-financial firms listed in Borsa Istanbul and surrounding seasoned equity offerings. Using the cross-sectional Modified Jones and Roychowdhury (2006) models, both accrual-based and real earnings management practices were analyzed from 2005 to 2018. The sample consists of 120 rights offerings within the research period. The results indicate that firms listed on Borsa Istanbul did not engage in earnings management the year before the offering. Instead, earnings …

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Underpricing Of The Malaysian Initial Public Offerings (Ipos), Wahidah Shari Jul 2025

Underpricing Of The Malaysian Initial Public Offerings (Ipos), Wahidah Shari

The Indonesian Capital Market Review

This study evaluates the short-term performance of 469 Malaysian IPOs between 2002 and 2020. Previous studies have found that IPOs are underpriced in the short-term yet underperform in the long term. The short-term underpricing describes the phenomenon characterized by a significant increase from the offer price to the first day of closing price. The finding shows that Malaysian IPOs are significantly underpriced by 24.6% using offer-to-close return (OTC), which confirms the findings reported in previous literature. Separating OTC to offer-to-ask (OTA) and ask-to-close (ATC) indicates that a significant positive return is observed only in the OTA period but not in …

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Estimation Of Left Ventricular Ejection Fraction By Real-Time Three Dimensional Echocardiography In Comparison To Other Linear And Volumetric Methods In Coronary And Valvular Heart Diseases, Kawthar Ali Abid, Amal Al-Marayati, Ihsan Ali Al-Hasnawi Jul 2025

Estimation Of Left Ventricular Ejection Fraction By Real-Time Three Dimensional Echocardiography In Comparison To Other Linear And Volumetric Methods In Coronary And Valvular Heart Diseases, Kawthar Ali Abid, Amal Al-Marayati, Ihsan Ali Al-Hasnawi

Iraqi Postgraduate Medical Journal

 BACKGROUND:More dependence on real-time three dimensional echocardiography, is in practice in the assessment of LVsystolic function in coronary and valvular heart disease.OBJECTIVE:To investigate the accuracy of linear M-MODE and volumetric (BIPLANE and TRIPLANE)echocardiographic method versus the REAL-TIME 3DE in assessment of regional and global LV systolicfunction (depending on the high agreement of RT -3DE with CMR which is the gold standard inassessment of LV systolic function) and to start orientation to this issue in our centers.PATIENTS AND METHOD:This study included 60 patients with coronary heart disease and valvular heart disease who wereadmitted in Iraqi center for cardiac disease, for whom …

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Duration Of Inter-Pregnancy Interval And Its Predictors Among A Sample Of Pregnant Women In Reproductive Age Attending Primary Health Care Centers In Al-Russafa /Al-Shaab Sector, Russul Mohammed, Huda Habib Jul 2025

Duration Of Inter-Pregnancy Interval And Its Predictors Among A Sample Of Pregnant Women In Reproductive Age Attending Primary Health Care Centers In Al-Russafa /Al-Shaab Sector, Russul Mohammed, Huda Habib

Iraqi Postgraduate Medical Journal

Background: Inter-pregnancy interval is defined as the time in completed months from the reported date of live birth of the previous child to the self-reported last normal menstrual period.Study objectives: To assess the duration of inter-pregnancy interval, and to assess the possible predictors associated with the duration of inter-pregnancy interval.Participants & Methods: A cross-sectional study was carried out during the period from 1st March to 1st August 2023. A convenient sample of pregnant women in the reproductive age group (15-49 years) who attended PHCCS in Al-Shaab sector, Baghdad-Alrusafa Health Directorate. Data was collected by direct interviews with the target population, …

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Level Of Awareness About Diabetic Retinopathy And Eye Checkup Practice Among Type 2 Diabetic Patients Attending Baghdad Teaching Hospital 2023., Ali Olaiwei, Mohammed Ibrahim Jul 2025

Level Of Awareness About Diabetic Retinopathy And Eye Checkup Practice Among Type 2 Diabetic Patients Attending Baghdad Teaching Hospital 2023., Ali Olaiwei, Mohammed Ibrahim

Iraqi Postgraduate Medical Journal

Background: Diabetic retinopathy is a common and serious complication of diabetes that can lead to vision loss or even blindness if not detected and treated early. However, some people may not have any symptoms until the condition is advanced. Therefore, regular eye exams with dilated pupils are recommended for people with diabetes to check for signs of diabetic retinopathy and other eye problems regardless of the symptoms.Objectives of the study: To measure patients’ awareness and practices regarding diabetic retinopathy, to detect the barriers for eye screening and receiving eye check-up, and to find if there is any association between level …

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