Daily Papers

Deep learning-based 3D medical image segmentation methods relies on large-scale labeled datasets, yet acquiring such data is difficult due to privacy constraints and the high cost of expert annotation. Formula-Driven Supervised Learning (FDSL) offers an appealing alternative by generating training data and labels directly from mathematical formulas. However, existing voxel-based approaches are limited in geometric expressiveness and cannot synthesize realistic textures. We introduce Formula-Driven supervised learning with Implicit Functions (FDIF), a framework that enables scalable pre-training without using any real data and medical expert annotations. FDIF introduces an implicit-function representation based on signed distance functions (SDFs), enabling compact modeling of complex geometries while exploiting the surface representation of SDFs to support controllable synthesis of both geometric and intensity textures. Across three medical image segmentation benchmarks (AMOS, ACDC, and KiTS) and three architectures (SwinUNETR, nnUNet ResEnc-L, and nnUNet Primus-M), FDIF consistently improves over a formula-driven method, and achieves performance comparable to self-supervised approaches pre-trained on large-scale real datasets. We further show that FDIF pre-training also benefits 3D classification tasks, highlighting implicit-function-based formula supervision as a promising paradigm for data-free representation learning. Code is available at https://github.com/yamanoko/FDIF.

Tariff exemptions are fundamental to attracting Foreign Direct Investment (FDI) into the manufacturing sector, though the associated administrative processes present areas for optimization for both investing entities and the national tax authority. This paper proposes a conceptual framework to empower tax administration by leveraging a synergistic integration of Optical Character Recognition (OCR) and Large Language Model (LLM) technologies. The proposed system is designed to first utilize OCR for intelligent digitization, precisely extracting data from diverse application documents and key regulatory texts such as tariff orders. Subsequently, the LLM would enhance the capabilities of administrative officers by automating the critical and time-intensive task of verifying submitted HS Tariff Codes for machinery, equipment, and raw materials against official exemption lists. By enhancing the speed and precision of these initial assessments, this AI-driven approach systematically reduces potential for non-alignment and non-optimized exemption utilization, thereby streamlining the investment journey for FDI companies. For the national administration, the benefits include a significant boost in operational capacity, reduced administrative load, and a strengthened control environment, ultimately improving the ease of doing business and solidifying the nation's appeal as a premier destination for high-value manufacturing FDI.