This paper analyzes the implementation of blockchain-based integrity mechanisms in Greek Fiscal Electronic Mechanisms (FEMs) and the central tax information system eSEND. The study examines the cryptographic architecture of fiscal devices, including Electronic Cash Registers, Fiscal Printers, Fiscal Signing Machines, and FEMAS devices, which implement double or triple hash-chain structures to ensure transaction immutability. The transmission protocol between fiscal devices and the central database is also evaluated with respect to encryption, sequential validation, and blockchain verification. In contrast, the architecture of Electronic Invoicing Provider Services and the myDATA central platform is analyzed, highlighting the absence of blockchain-based integrity guarantees. The comparison demonstrates that hardware-based fiscal mechanisms provide stronger guarantees for transaction completeness and tamper resistance than purely software-based invoicing infrastructures. The findings highlight architectural weaknesses in the current e-invoicing framework and propose improvements for ensuring transaction integrity in digital tax ecosystems.
GAOKAO-Bench is introduced, an intuitive benchmark that employs questions from the Chinese GAOKAO examination as test samples, including both subjective and objective questions that contribute a robust evaluation benchmark for future large language models and offers valuable insights into the advantages and limitations of such models.
Xiaotian Zhang, Chun-yan Li, Yi Zong et al.· arXiv.org· 216 citations· ⚡17
Empirically, PRISM reduces the end-to-end time for data selection and model tuning to just 30% of conventional pipelines, and achieves this efficiency while simultaneously enhancing performance, surpassing models fine-tuned on the full dataset across eight multimodal and three language understanding benchmarks.
Jinhe Bi, Yifan Wang, Danqi Yan et al.· arXiv.org· 73 citations· ⚡4
The method, ECCOLA, is presented, which aims at making the high-level AI ethics principles more practical, making it possible for developers to more easily implement them in practice.
Ville Vakkuri, Kai-Kristian Kemell, P. Abrahamsson· EUROMICRO Conference on Soft...· 64 citations· ⚡6
This paper designs Markov decision processes (MDPs) for different combinatorial problems and proposes to train conditional GFlowNets to sample from the solution space and demonstrates that GFlowNet policies can efficiently find high-quality solutions.
Dinghuai Zhang, H. Dai, Esmeralda S. Whitammer et al.· Advances in Neural Informati...· 59 citations· ⚡8
Progress in the field of artificial intelligence has been accelerating rapidly in the past two decades. Various autonomous systems from purely digital ones to autonomous vehicles are being developed and deployed out on the field. As these systems exert a growing impact on society, ethics in relation to artificial intelligence and autonomous systems have recently seen growing attention among the academia. However, the current literature on the topic has focused almost exclusively on theory and more specifically on conceptualization in the area. To widen the body of knowledge in the area, we conduct an empirical study on the current state of practice in artificial intelligence ethics. We do so by means of a multiple case study of five case companies, the results of which indicate a gap between research and practice in the area. Based on our findings we propose ways to tackle the gap.
Ville Vakkuri, Kai-Kristian Kemell, Joni Kultanen et al.· arXiv.org· 56 citations· ⚡6
