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Background: The company-internal reuse of software components owned by organizational units in different countries is taxable. Objective: In this article, we introduce the concerns of tax authorities as stakeholders and investigate how software companies can describe their globally distributed software architectures to tax authorities. Method: In an experimental simulation, we (1) develop a viewpoint that frames the concerns of tax authorities, (2) create a view of a large-scale, globally distributed microservice architecture from a multinational enterprise, and (3) evaluate the resulting software architecture description with a panel of four tax experts. Results: The panel found our proposed architectural viewpoint properly and sufficiently frames the concerns of taxation stakeholders. The architecture description reveals that almost 70% of all reuse relationships between the 2560 microservices from our case company are cross-border and, therefore, taxable. However, unclear jurisdictions of owners and potentially insufficient definitions of code ownership and software component introduce significant noise to the view that limits the usefulness and explanatory power of our software architecture description. Conclusion: Although our software architecture description already provides a solid foundation and reveals the importance of tax compliance in software architectures, we stumbled over several fundamental open questions, forming new frontiers in software engineering.

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It is valuable for any decision maker to know the impact of decisions (treatments) on average and for subgroups. The causal machine learning literature has recently provided tools for estimating group average treatment effects (GATE) to understand treatment heterogeneity better. This paper addresses the challenge of interpreting such differences in treatment effects between groups while accounting for variations in other covariates. We propose a new parameter, the balanced group average treatment effect (BGATE), which measures a GATE with a specific distribution of a priori-determined covariates. By taking the difference of two BGATEs, we can analyse heterogeneity more meaningfully than by comparing two GATEs. The estimation strategy for this parameter is based on double/debiased machine learning for discrete treatments in an unconfoundedness setting, and the estimator is shown to be $\sqrt{N}$-consistent and asymptotically normal under standard conditions. Adding additional identifying assumptions allows specific balanced differences in treatment effects between groups to be interpreted causally, leading to the causal balanced group average treatment effect. We explore the finite sample properties in a small-scale simulation study and demonstrate the usefulness of these parameters in an empirical example.

Unobserved confounding is common in many applications, making causal inference from observational data challenging. As a remedy, causal sensitivity analysis is an important tool to draw causal conclusions under unobserved confounding with mathematical guarantees. In this paper, we propose NeuralCSA, a neural framework for generalized causal sensitivity analysis. Unlike previous work, our framework is compatible with (i) a large class of sensitivity models, including the marginal sensitivity model, f-sensitivity models, and Rosenbaum's sensitivity model; (ii) different treatment types (i.e., binary and continuous); and (iii) different causal queries, including (conditional) average treatment effects and simultaneous effects on multiple outcomes. The generality of NeuralCSA is achieved by learning a latent distribution shift that corresponds to a treatment intervention using two conditional normalizing flows. We provide theoretical guarantees that NeuralCSA is able to infer valid bounds on the causal query of interest and also demonstrate this empirically using both simulated and real-world data.

Data trading is increasingly gaining attention. However, the inherent replicability and privacy concerns of data make it challenging to directly apply traditional trading theories to data markets. This paper compares data trading markets with traditional ones, focusing particularly on how the replicability and privacy of data impact data markets. We discuss how data's replicability fundamentally alters the concept of opportunity cost in traditional microeconomics within the context of data markets. Additionally, we explore how to leverage this change to maximize benefits without compromising data privacy. This paper outlines the constraints for data circulation within the privacy domain chain and presents a model that maximizes data's value under these constraints. Specific application scenarios are provided, and experiments demonstrate the solvability of this model.

Demand forecasts are the crucial basis for numerous business decisions, ranging from inventory management to strategic facility planning. While machine learning (ML) approaches offer accuracy gains, their interpretability and acceptance are notoriously lacking. Addressing this dilemma, we introduce Hierarchical Neural Additive Models for time series (HNAM). HNAM expands upon Neural Additive Models (NAM) by introducing a time-series specific additive model with a level and interacting covariate components. Covariate interactions are only allowed according to a user-specified interaction hierarchy. For example, weekday effects may be estimated independently of other covariates, whereas a holiday effect may depend on the weekday and an additional promotion may depend on both former covariates that are lower in the interaction hierarchy. Thereby, HNAM yields an intuitive forecasting interface in which analysts can observe the contribution for each known covariate. We evaluate the proposed approach and benchmark its performance against other state-of-the-art machine learning and statistical models extensively on real-world retail data. The results reveal that HNAM offers competitive prediction performance whilst providing plausible explanations.

Industrial production processes, especially in the pharmaceutical industry, are complex systems that require continuous monitoring to ensure efficiency, product quality, and safety. This paper presents a hybrid unsupervised learning strategy (HULS) for monitoring complex industrial processes. Addressing the limitations of traditional Self-Organizing Maps (SOMs), especially in scenarios with unbalanced data sets and highly correlated process variables, HULS combines existing unsupervised learning techniques to address these challenges. To evaluate the performance of the HULS concept, comparative experiments are performed based on a laboratory batch

In real-world recommender systems, implicitly collected user feedback, while abundant, often includes noisy false-positive and false-negative interactions. The possible misinterpretations of the user-item interactions pose a significant challenge for traditional graph neural recommenders. These approaches aggregate the users' or items' neighbours based on implicit user-item interactions in order to accurately capture the users' profiles. To account for and model possible noise in the users' interactions in graph neural recommenders, we propose a novel Diffusion Graph Transformer (DiffGT) model for top-k recommendation. Our DiffGT model employs a diffusion process, which includes a forward phase for gradually introducing noise to implicit interactions, followed by a reverse process to iteratively refine the representations of the users' hidden preferences (i.e., a denoising process). In our proposed approach, given the inherent anisotropic structure observed in the user-item interaction graph, we specifically use anisotropic and directional Gaussian noises in the forward diffusion process. Our approach differs from the sole use of isotropic Gaussian noises in existing diffusion models. In the reverse diffusion process, to reverse the effect of noise added earlier and recover the true users' preferences, we integrate a graph transformer architecture with a linear attention module to denoise the noisy user/item embeddings in an effective and efficient manner. In addition, such a reverse diffusion process is further guided by personalised information (e.g., interacted items) to enable the accurate estimation of the users' preferences on items. Our extensive experiments conclusively demonstrate the superiority of our proposed graph diffusion model over ten existing state-of-the-art approaches across three benchmark datasets.

Misconfigurations are major causes of software failures. Existing practices rely on developer-written rules or test cases to validate configurations, which are expensive. Machine learning (ML) for configuration validation is considered a promising direction, but has been facing challenges such as the need of large-scale field data and system-specific models. Recent advances in Large Language Models (LLMs) show promise in addressing some of the long-lasting limitations of ML-based configuration validation. We present a first analysis on the feasibility and effectiveness of using LLMs for configuration validation. We empirically evaluate LLMs as configuration validators by developing a generic LLM-based configuration validation framework, named Ciri. Ciri employs effective prompt engineering with few-shot learning based on both valid configuration and misconfiguration data. Ciri checks outputs from LLMs when producing results, addressing hallucination and nondeterminism of LLMs. We evaluate Ciri's validation effectiveness on eight popular LLMs using configuration data of ten widely deployed open-source systems. Our analysis (1) confirms the potential of using LLMs for configuration validation, (2) explores design space of LLMbased validators like Ciri, and (3) reveals open challenges such as ineffectiveness in detecting certain types of misconfigurations and biases towards popular configuration parameters.

Effective operation and seamless cooperation of robotic systems are a fundamental component of next-generation technologies and applications. In contexts such as disaster response, swarm operations require coordinated behavior and mobility control to be handled in a distributed manner, with the quality of the agents' actions heavily relying on the communication between them and the underlying network. In this paper, we formulate the problem of dynamic network bridging in a novel Decentralized Partially Observable Markov Decision Process (Dec-POMDP), where a swarm of agents cooperates to form a link between two distant moving targets. Furthermore, we propose a Multi-Agent Reinforcement Learning (MARL) approach for the problem based on Graph Convolutional Reinforcement Learning (DGN) which naturally applies to the networked, distributed nature of the task. The proposed method is evaluated in a simulated environment and compared to a centralized heuristic baseline showing promising results. Moreover, a further step in the direction of sim-to-real transfer is presented, by additionally evaluating the proposed approach in a near Live Virtual Constructive (LVC) UAV framework.

Security vulnerability repair is a difficult task that is in dire need of automation. Two groups of techniques have shown promise: (1) large code language models (LLMs) that have been pre-trained on source code for tasks such as code completion, and (2) automated program repair (APR) techniques that use deep learning (DL) models to automatically fix software bugs. This paper is the first to study and compare Java vulnerability repair capabilities of LLMs and DL-based APR models. The contributions include that we (1) apply and evaluate five LLMs (Codex, CodeGen, CodeT5, PLBART and InCoder), four fine-tuned LLMs, and four DL-based APR techniques on two real-world Java vulnerability benchmarks (Vul4J and VJBench), (2) design code transformations to address the training and test data overlapping threat to Codex, (3) create a new Java vulnerability repair benchmark VJBench, and its transformed version VJBench-trans and (4) evaluate LLMs and APR techniques on the transformed vulnerabilities in VJBench-trans. Our findings include that (1) existing LLMs and APR models fix very few Java vulnerabilities. Codex fixes 10.2 (20.4%), the most number of vulnerabilities. (2) Fine-tuning with general APR data improves LLMs' vulnerability-fixing capabilities. (3) Our new VJBench reveals that LLMs and APR models fail to fix many Common Weakness Enumeration (CWE) types, such as CWE-325 Missing cryptographic step and CWE-444 HTTP request smuggling. (4) Codex still fixes 8.3 transformed vulnerabilities, outperforming all the other LLMs and APR models on transformed vulnerabilities. The results call for innovations to enhance automated Java vulnerability repair such as creating larger vulnerability repair training data, tuning LLMs with such data, and applying code simplification transformation to facilitate vulnerability repair.

Collaborative perception aims to mitigate the limitations of single-agent perception, such as occlusions, by facilitating data exchange among multiple agents. However, most current works consider a homogeneous scenario where all agents use identity sensors and perception models. In reality, heterogeneous agent types may continually emerge and inevitably face a domain gap when collaborating with existing agents. In this paper, we introduce a new open heterogeneous problem: how to accommodate continually emerging new heterogeneous agent types into collaborative perception, while ensuring high perception performance and low integration cost? To address this problem, we propose HEterogeneous ALliance (HEAL), a novel extensible collaborative perception framework. HEAL first establishes a unified feature space with initial agents via a novel multi-scale foreground-aware Pyramid Fusion network. When heterogeneous new agents emerge with previously unseen modalities or models, we align them to the established unified space with an innovative backward alignment. This step only involves individual training on the new agent type, thus presenting extremely low training costs and high extensibility. To enrich agents' data heterogeneity, we bring OPV2V-H, a new large-scale dataset with more diverse sensor types. Extensive experiments on OPV2V-H and DAIR-V2X datasets show that HEAL surpasses SOTA methods in performance while reducing the training parameters by 91.5% when integrating 3 new agent types. We further implement a comprehensive codebase at: //github.com/yifanlu0227/HEAL

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