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Jul 6

Intelligent Automation for FDI Facilitation: Optimizing Tariff Exemption Processes with OCR And Large Language Models

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.

  • 1 authors
·
Jun 11, 2025

Agentic AI Ecosystems in Higher Education: A Perspective on AI Agents to Emerging Inclusive, Agentic Multi-Agent AI Framework for Learning, Teaching and Institutional Intelligence

Integration of artificial intelligent (AI) agents in higher education is transforming teaching, learning and administrative processes. Although existing AI agents effectively support individual tasks, their implementation remains fragmented and inefficient for handling the complexity of educational institutions. This highlights a significant research gap: the lack of integrated eco-system-level agentic multi-agent AI platform capable of coordinated planning, reasoning, and adaptive decision-making across multiple educational functions. This paper presents a forward-looking perspective on agentic multi-agent AI platform in higher education, consisting interconnected autonomous, goal driven agents that support learning, teaching, and institutional operations. It addresses timely and critical questions: Can agentic AI represent the next generation of intelligent systems in tertiary education? Can they collectively support seamless coordinated operations across teaching, learning and administrative support? To what extent can such systems foster inclusive and equitable learning for diverse learners with special educational needs? To ground this perspective, a thematic analysis of existing literature identifies four dominant themes: task-specific fragmented AI tools, the transition from single-agent to multi-agent systems, limited cross-functional integration, and insufficient focus on inclusivity and accessibility. Findings reveal a clear gap between current AI implementations and the needs of holistic, learner-centered educational ecosystem. The paper synthesizes challenges and outlines future research directions for scalable human-aligned, and inclusive agentic AI platform. The significant contribution is the incorporation of inclusive learning perspectives, highlighting how coordinated agentic multi-agent platform can support diverse learners through adaptive, multimodal interventions.

  • 5 authors
·
May 13

How Eviction Court Governs: A Statistical Analysis of Bargaining, Templates, and Debt in Philadelphia

We analyze downstream courtroom governance in Philadelphia eviction cases using 755,004 Municipal Court landlord--tenant records filed from 1969 through 2022. Post-filing case processing is organized by repeated courtroom relationships, judge and tenant-attorney regimes, reusable agreement templates, and repeated team-property units. Among both-represented, both-attorney-named cases, 58.2% involve a plaintiff-side and tenant-side attorney pair that had appeared against one another in the prior year, and greater prior pair exposure predicts lower default, higher judgment-by-agreement, and higher served-writ rates. Judge-linked cases display statistically distinct baseline outcome, continuance, fee, and award regimes; tenant-attorney identity explains meaningful variance in both case outcomes and agreement terms. Settlement text is highly standardized: reusable templates explain strictness, waiver, lockout-trigger, payment-plan, deadline, and time-is-essence language far more strongly than raw attorney identity. Monetary burden concentrates in repeated plaintiff-attorney-property units. Assignment-cell support and balance audits indicate that judge-linked evidence reflects institutional heterogeneity rather than a clean judge lottery, and judge--triad interactions are not estimable in this docket. Eviction court emerges as a repeated institutional field that organizes bargaining, text, debt, and enforcement after cases enter the courtroom pipeline.

  • 2 authors
·
May 23