Room impulse response (RIR) functions capture how the surrounding physical environment transforms the sounds heard by a listener, with implications for various applications in AR, VR, and robotics. Whereas traditional methods to estimate RIRs assume dense geometry and/or sound measurements throughout the environment, we explore how to infer RIRs based on a sparse set of images and echoes observed in the space. Towards that goal, we introduce a transformer-based method that uses self-attention to build a rich acoustic context, then predicts RIRs of arbitrary query source-receiver locations through cross-attention. Additionally, we design a novel training objective that improves the match in the acoustic signature between the RIR predictions and the targets. In experiments using a state-of-the-art audio-visual simulator for 3D environments, we demonstrate that our method successfully generates arbitrary RIRs, outperforming state-of-the-art methods and---in a major departure from traditional methods---generalizing to novel environments in a few-shot manner.

Clustering algorithms have long been the topic of research, representing the more popular side of unsupervised learning. Since clustering analysis is one of the best ways to find some clarity and structure within raw data, this paper explores a novel approach to \textit{k}-means clustering. Here we present a \textit{k}-means clustering algorithm that takes both the within cluster distance (WCD) and the inter cluster distance (ICD) as the distance metric to cluster the data into \emph{k} clusters pre-determined by the Calinski-Harabasz criterion in order to provide a more robust output for the clustering analysis. The idea with this approach is that by including both the measurement metrics, the convergence of the data into their clusters becomes solidified and more robust. We run the algorithm with some synthetically produced data and also some benchmark data sets obtained from the UCI repository. The results show that the convergence of the data into their respective clusters is more accurate by using both WCD and ICD measurement metrics. The algorithm is also better at clustering the outliers into their true clusters as opposed to the traditional \textit{k} means method. We also address some interesting possible research topics that reveal themselves as we answer the questions we initially set out to address.

Early detection of rising talents is of paramount importance in the field of advertising. In this paper, we define a concept of talent breakout and propose a method to detect Japanese talents before their rise to stardom. The main focus of the study is to determine the effectiveness of combining Twitter and TV data on predicting time-dependent changes in social data. Although traditional time-series models are known to be robust in many applications, the success of neural network models in various fields (e.g.\ Natural Language Processing, Computer Vision, Reinforcement Learning) continues to spark an interest in the time-series community to apply new techniques in practice. Therefore, in order to find the best modeling approach, we have experimented with traditional, neural network and ensemble learning methods. We observe that ensemble learning methods outperform traditional and neural network models based on standard regression metrics. However, by utilizing the concept of talent breakout, we are able to assess the true forecasting ability of the models, where neural networks outperform traditional and ensemble learning methods in terms of precision and recall.

Recent advances in artificial intelligence, particularly generative AI (GenAI) and large language models (LLMs), are fundamentally transforming accounting research, creating both opportunities and competitive threats for scholars. This paper proposes a framework that classifies AI-accounting research along two dimensions: research focus (accounting-centric versus AI-centric) and methodological approach (AI-based versus traditional methods). We apply this framework to papers from the IJAIS special issue and recent AI-accounting research published in leading accounting journals to map existing studies and identify research opportunities. Using this same framework, we analyze how accounting researchers can leverage their expertise through strategic positioning and collaboration, revealing where accounting scholars' strengths create the most value. We further examine how GenAI and LLMs transform the research process itself, comparing the capabilities of human researchers and AI agents across the entire research workflow. This analysis reveals that while GenAI democratizes certain research capabilities, it simultaneously intensifies competition by raising expectations for higher-order contributions where human judgment, creativity, and theoretical depth remain valuable. These shifts call for reforming doctoral education to cultivate comparative advantages while building AI fluency.

We thank all the reviewers for their positive comments, and address their major questions and comments below. Clarifications will be added in the revision and we will keep improving our draft. Reviewer #1 We thank the reviewer for the positive reviews. The remarks raised are addressed below. We are happy to release our code for better reproducibility.

Methods for handling missing data has been extensively studied in the past few decades. We first introduce the general settings of GINA and other baselines. See Appendix B for more implementation details for each tasks. Then, we apply different missing mechanisms for each dataset. All baselines uses importance weighted V AE objective with 5 importance samples.

Data-driven deep learning methods like neural operators have advanced in solving nonlinear temporal partial differential equations (PDEs). However, these methods require large quantities of solution pairs\u2014the solution functions and right-hand sides (RHS) of the equations. These pairs are typically generated via traditional numerical methods, which need thousands of time steps iterations far more than the dozens required for training, creating heavy computational and temporal overheads. To address these challenges, we propose a novel data generation algorithm, called HOmologous Perturbation in Solution Space (HOPSS), which directly generates training datasets with fewer time steps rather than following the traditional approach of generating large time steps datasets. This algorithm simultaneously accelerates dataset generation and preserves the approximate precision required for model training. Specifically, we first obtain a set of base solution functions from a reliable solver, usually with thousands of time steps, and then align them in time steps with training datasets by downsampling. Subsequently, we propose a "homologous perturbation" approach: by combining two solution functions (one as the primary function, the other as a homologous perturbation term scaled by a small scalar) with random noise, we efficiently generate comparable-precision PDE data points. Finally, using these data points, we compute the variation in the original equation's RHS to form new solution pairs. Theoretical and experimental results show HOPSS lowers time complexity. For example, on the Navier-Stokes equation, it generates 10,000 samples in approximately 10% of traditional methods' time, with comparable model training performance.

Text preprocessing is a fundamental component of Natural Language Processing, involving techniques such as stopword removal, stemming, and lemmatization to prepare text as input for further processing and analysis. Despite the context-dependent nature of the above techniques, traditional methods usually ignore contextual information. In this paper, we investigate the idea of using Large Language Models (LLMs) to perform various preprocessing tasks, due to their ability to take context into account without requiring extensive language-specific annotated resources. Through a comprehensive evaluation on web-sourced data, we compare LLM-based preprocessing (specifically stopword removal, lemmatization and stemming) to traditional algorithms across multiple text classification tasks in six European languages. Our analysis indicates that LLMs are capable of replicating traditional stopword removal, lemmatization, and stemming methods with accuracies reaching 97%, 82%, and 74%, respectively. Additionally, we show that ML algorithms trained on texts preprocessed by LLMs achieve an improvement of up to 6% with respect to the $F_1$ measure compared to traditional techniques. Our code, prompts, and results are publicly available at https://github.com/GianCarloMilanese/llm_pipeline_wi-iat.