The discussion explains why technology decisions affect audit quality and cannot remain operational choices. It concludes that a fiduciary, partner-level CTO role is now structurally ...

Abstract: Despite the growing interest in Mamba architecture as a potential replacement for Transformer architecture, parameter-efficient fine-tuning (PEFT) approaches for Mamba remain largely ...

Abstract: Active Noise Control (ANC) is an effective technique for removing undesirable disturbances based on destructive interference between two noises (i.e., the superposition principle). To reduce ...