2 papers
math.NA2025
Joint transfer pricing decision on tangible and intangible assets for multinational firms
Yaling Kang, Zujun Ma, Xin Tian +1
While conventional multinational firms (MNFs) often avoid taxes by transferring their profits to low-tax regions through markup on tangible asset costs, high-tech MNFs may avoid ta…
cs.CV2024
Enhancing Multimodal LLM for Detailed and Accurate Video Captioning using Multi-Round Preference Optimization
Changli Tang, Yixuan Li, Yudong Yang +5
Videos contain a wealth of information, and generating detailed and accurate descriptions in natural language is a key aspect of video understanding. In this paper, we present vide…