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Tax Intelligent Decision-Making Language Model

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Abstract
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Large language models’ exceptional all-purpose abilities have made human-computer conversations normal, but for particular industries and verticals, they fall short of enhancing the expertise of knowledge and the timeliness of information. In order to give current information, and provide improved search capabilities, large language models need to increasingly incorporate specialist resources and databases. In this research, a model for intelligent assisted decision-making was proposed that the model incorporates knowledge from domain-specific databases and real-time data and uses large language models to offer expert tax guidance. The research proposed to overcome the limits of general-purpose language models and deliver specialized advise for tax-related inquiries by complementing large language models with domain-specific information.The results we achieve demonstrate that by offering tax advice tailored to a given situation, and the model we proposed goes beyond the validity of general large language language models. Our contribution is that not only exploring the combination of tax area and large language model, but also proposing a new effective model for government tax department to use in real life. This study highlights the potential of big language models for use in real-world professional domains and advances the field of domain-specific human-computer interaction.

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  • Conference Article
  • 10.1145/3711875.3729128
CrossLM: A Data-Free Collaborative Fine-Tuning Framework for Large and Small Language Models
  • Jun 23, 2025
  • Yongheng Deng + 5 more

While large language models (LLMs) are endowed with broad knowledge, their task-specific performance is often suboptimal. Fine-tuning LLMs with task-specific data from diverse nodes is necessary, but this data is typically safeguarded and not shared publicly due to privacy concerns. A common solution involves downstream nodes downloading the LLM locally and fine-tuning it with their proprietary data. However, owners often regard pre-trained LLMs as valuable assets and are reluctant to share them. Additionally, the significant computational resources required by LLMs make local fine-tuning impractical for many nodes. To mitigate these problems, this paper proposes CrossLM, a data-free collaborative fine-tuning framework for large and small language models. CrossLM enables resource-constrained nodes to train smaller language models (SLMs) using their private task-specific data. These SLMs are subsequently leveraged to promote the task-specific natural language generation and understanding capabilities of the LLMs. Simultaneously, the SLMs of nodes also benefit from enhancement by the fine-tuned LLMs. In this way, CrossLM avoids sharing private data and proprietary LLMs, and also reduces the resource requirements of nodes. Through extensive experiments across a range of benchmark tasks and popular language models, we demonstrate that CrossLM significantly boosts the task-specific performance of both LLMs and SLMs while preserving the generalization capabilities of LLMs.

  • Research Article
  • Cite Count Icon 11
  • 10.1287/ijds.2023.0007
How Can IJDS Authors, Reviewers, and Editors Use (and Misuse) Generative AI?
  • Apr 1, 2023
  • INFORMS Journal on Data Science
  • Galit Shmueli + 7 more

How Can <i>IJDS</i> Authors, Reviewers, and Editors Use (and Misuse) Generative AI?

  • Discussion
  • 10.1111/jgs.70177
Reply to: Domain-Specific LLMS in Clinical Medicine: Identifying Preoperative Frailty From Clinical Notes.
  • Oct 24, 2025
  • Journal of the American Geriatrics Society
  • Ying Qiu Zhou + 1 more

We thank Üçdal et al. for their thoughtful letter [1] advocating for the development and use of domain-specific large language models (LLMs) in healthcare in reference to our recent publication on the use of LLMs for identifying preoperative frailty among older adults using clinical notes [2]. They make interesting and valid points on how to ensure the use of artificial intelligence (AI) in medicine is accurate, applicable, and transparent, just like any clinical tools that are developed and become widely used to evaluate and treat patients. We agree that identifying or building tools that specifically excel in clinical applications will be key in the future of AI as clinical tools. General-purpose LLMs, while powerful, may fall short in the contextual understanding of medical text and handling of unique clinical language used in medicine. These categories of language models are typically trained on broad internet corpora that include only a small fraction of biomedical literature, electronic health records, and guideline-based knowledge. As a result, they may generate fluent but factually incorrect answers (e.g., hallucinations)—a phenomenon that is particularly problematic when applied to high-stakes clinical settings. In contrast, domain-specific models are specifically pre-trained on curated biomedical text, peer-reviewed literature, and structured health data and may potentially reduce hallucination rates, increase the precision of medical terminology, and align more closely with established standards of care. Our study is one example that shows how general-purpose models compared to specialized models tailored to clinical contexts may likely underperform in healthcare-related tasks. However, this is not always the case, as demonstrated by another study that showed similar performances between domain-specific and general-purpose language models for identifying the need for preoperative cardiac evaluations [3]. Furthermore, general-purpose language models may be further fine-tuned with clinical notes or with optimized prompt engineering to improve performance for healthcare-related tasks [4]. Regardless, the concept is the same, in that leveraging LLMs for clinical tasks must take into consideration the knowledge base of its underlying foundation model for developing accurate AI-based tools for medicine. We agree with the authors' point that we need to ensure international relevance when using LLMs as clinical tools. Even within healthcare itself, AI models trained on certain subpopulations may still not be accurate and exhibit bias when used on another patient population [5]. It follows that a model that performs well within one country, trained on one patient population, may not generalize globally, particularly when guidelines, documentation styles, and patient demographics vary. Just as we validate clinical guidelines across populations, so too must we evaluate LLMs to ensure safe, equitable application [6]. In order to properly use models, clinicians need to understand not only what the result is but why. In order to properly develop and use clinical tools, we must understand them—the ethical principle behind explainability. Moving forward, it is important if we use AI models that we maintain transparency, as Ucdal et al. point out, with interpretability mechanisms to understand what models learn and why. We will hold LLMs and other AI tools to the same standard as all clinical tools used in medicine. As with any medical advancement, those developing and implementing the tool have responsibility for clinical validation, usability testing, post-deployment monitoring, and ongoing iteration based on real-world data. As healthcare moves toward an increased demand and utilization, AI technologies such as LLMs have come into play to streamline and improve care in a world of increasing workload and decreasing resources. As we have seen in various aspects of healthcare, including our study using LLMs to identify a difficult-to-quantify state such as frailty, LLMs and other aspects of AI increasingly show great potential in improving our ability to care for patients. Like with any clinical tool we use, it must be proven to improve and not compromise care. Along those lines, it is also critical to apply tools that are relevant and designed to perform well. Careful steps forward to make sure only AI technologies appropriate to the proposed usage, such as domain-specific LLMs, careful testing, validation, and transparency of models will ensure we are improving care and not causing harm to our patients. In this way, clinicians can learn about and lead healthcare toward the best direction forward using a complex but powerful technology. Y.Q.Z. contributed to the concept design and preparation of the manuscript. R.A.G. contributed to the concept design and preparation of the manuscript. The authors have nothing to report. The authors declare no conflicts of interest. This publication is linked to a related Letter to the Editor article by Üçdal et al. To view this article, visit https://doi.org/10.1111/jgs.70171.

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  • Research Article
  • Cite Count Icon 1
  • 10.1007/s40747-025-02143-w
ReqNet: an LLM-driven computational framework for automated requirements extraction from unstructured documents
  • Dec 15, 2025
  • Complex &amp; Intelligent Systems
  • Summra Saleem + 2 more

Within software development life-cycle, requirements guide the entire development process from inception to completion by ensuring alignment between stakeholder expectations and the final product. Requirements extraction from miscellaneous information is a challenging and complex task. Manual extraction of requirements is not only prone to human error but also contributes to increased project costs and delayed project timelines. To automate the requirement extraction process, researchers have investigated the potential of deep learning architectures, large language models (LLM) and generative language models such as ChatGPT and Gemini. However, the performance of requirements extraction could be further enhanced through the development of predictive pipelines by utilizing the combined potential of language models and deep learning architectures. To develop a powerful AI application for requirements extraction by utilizing the combined potential of LLMs and DL architectures, this study presents ReqNet framework. The framework encompasses 7 most widely used LLMs variants (small, large, Xlarge, XXlarge) and 2 DL architectures (LSTM, GRU). The framework facilitates the development of three distinct types predictive pipelines, namely standalone LLMs, LLMs + external classifiers and an ensemble of multiple LLMs representation + external classifiers. Extensive experimentation of 48 predictive pipelines across 2 public core datasets and 1 independent test set, demonstrates that predictive pipelines made up from LLMs and DL architectures generally exhibited superior performance compared to pipelines solely reliant on LLMs. In addition, a ensemble of three distinct LLMs (ALBERT, BERT and XLNet) and LSTM classifier achieved a 3% improvement in F1-score over state-of-the-art predictors on the PURE dataset, a 10% improvement on the Dronology dataset and a 3% improvement on the RFI independent test set.

  • Research Article
  • Cite Count Icon 4
  • 10.1038/s41698-025-00916-7
Evaluating the performance of large language & visual-language models in cervical cytology screening
  • May 23, 2025
  • npj Precision Oncology
  • Qi Hong + 15 more

Large language models (LLMs) and large visual-language models (LVLMs) have exhibited near-human levels of knowledge, image comprehension, and reasoning abilities, and their performance has undergone evaluation in some healthcare domains. However, a systematic evaluation of their capabilities in cervical cytology screening has yet to be conducted. Here, we constructed CCBench, a benchmark dataset dedicated to the evaluation of LLMs and LVLMs in cervical cytology screening, and developed a GPT-based semi-automatic evaluation pipeline to assess the performance of six LLMs (GPT-4, Bard, Claude-2.0, LLaMa-2, Qwen-Max, and ERNIE-Bot-4.0) and five LVLMs (GPT-4V, Gemini, LLaVA, Qwen-VL, and ViLT) on this dataset. CCBench comprises 773 question-answer (QA) pairs and 420 visual-question-answer (VQA) triplets, making it the first dataset in cervical cytology to include both QA and VQA data. We found that LLMs and LVLMs demonstrate promising accuracy and specialization in cervical cytology screening. GPT-4 achieved the best performance on the QA dataset, with an accuracy of 70.5% for close-ended questions and average expert evaluation score of 6.9/10 for open-ended questions. On the VQA dataset, Gemini achieved the highest accuracy for close-ended questions at 67.8%, while GPT-4V attained the highest expert evaluation score of 6.1/10 for open-ended questions. Besides, LLMs and LVLMs revealed varying abilities in answering questions across different topics and difficulty levels. However, their performance remains inferior to the expertise exhibited by cytopathology professionals, and the risk of generating misinformation could lead to potential harm. Therefore, substantial improvements are required before these models can be reliably deployed in clinical practice.

  • Supplementary Content
  • 10.1108/ir-02-2025-0074
Large language and vision-language models for robot: safety challenges, mitigation strategies and future directions
  • Jul 29, 2025
  • Industrial Robot: the international journal of robotics research and application
  • Xiangyu Hu + 1 more

Purpose This study aims to explore the integration of large language models (LLMs) and vision-language models (VLMs) in robotics, highlighting their potential benefits and the safety challenges they introduce, including robustness issues, adversarial vulnerabilities, privacy concerns and ethical implications. Design/methodology/approach This survey conducts a comprehensive analysis of the safety risks associated with LLM- and VLM-powered robotic systems. The authors review existing literature, analyze key challenges, evaluate current mitigation strategies and propose future research directions. Findings The study identifies that ensuring the safety of LLM-/VLM-driven robots requires a multi-faceted approach. While current mitigation strategies address certain risks, gaps remain in real-time monitoring, adversarial robustness and ethical safeguards. Originality/value This study offers a structured and comprehensive overview of the safety challenges in LLM-/VLM-driven robotics. It contributes to ongoing discussions by integrating technical, ethical and regulatory perspectives to guide future advancements in safe and responsible artificial intelligence-driven robotics.

  • Research Article
  • 10.3348/kjr.2025.1045
Evaluating the Accuracy and Diagnostic Reasoning of Multimodal Large Language Models in Interpreting Neuroradiology Cases From RadioGraphics.
  • Jan 1, 2026
  • Korean journal of radiology
  • Pae Sun Suh + 6 more

To evaluate the accuracy and reasoning capabilities of large multimodal language models compared with those of neuroradiology subspecialty-trained radiologists in neuroradiology case interpretation. This experimental study used custom-made 401 radiologic quizzes derived from articles published in RadioGraphics covering neuroradiology and head and neck topics (October 2020 to February 2024). We prompted the GPT-4 Turbo with Vision (GPT-4V), GPT-4 Omni, Gemini Flash, and Claude models to provide the top three differential diagnoses with a rationale and describe examination characteristics such as imaging modality, sequence, use of contrast, image plane, and body part. The temperature was adjusted to 0 and 1 (T1). Two neuroradiologists answered the same questions. The accuracies of the large language models (LLMs) and the neuroradiologists were compared using generalized estimating equations. Three neuroradiologists assessed the rationale provided by the LLMs for their differential diagnoses using four-point scales, separately for specific lesion locations and imaging findings, and evaluated the presence of hallucinations and the overall acceptability of the responses. Top-3 accuracy (i.e., correct answers present among top-3 differential diagnoses) of LLMs ranged from 29.9% (120 of 401) to 49.4% (198 of 401, obtained with GPT-4V in the T1 setting), while radiologists achieved 80.3% (322 of 401) and 68.3% (274 of 401), respectively (P < 0.001). Regarding the rationale for differential diagnoses, GPT-4V (T1) accurately identified both the specific lesion location and imaging findings in 30.7% (123 of 401) and 12.9% (16 of 124) of cases without textual clinical history. Hallucinations occurred in 4.5% (18 of 401), and only 29.4% (118 of 401) of the LLM-generated analyses were deemed acceptable. GPT-4V (T1) demonstrated high accuracy in identifying the imaging modality (97.4% [800 of 821]) and scanned body parts (92.2% [756 of 820]). LLMs remarkably underperformed compared with neuroradiologists and showed unsatisfactory reasoning for their differential diagnoses, with performance declining further in cases without textual input of clinical history. These findings highlight the limitations of current multimodal LLMs in neuroradiological interpretation and their reliance on text input.

  • Conference Article
  • Cite Count Icon 135
  • 10.1145/3510003.3510203
Jigsaw
  • May 21, 2022
  • Naman Jain + 6 more

Large pre-trained language models such as GPT-3 [10], Codex [11], and Google's language model [7] are now capable of generating code from natural language specifications of programmer intent. We view these developments with a mixture of optimism and caution. On the optimistic side, such large language models have the potential to improve productivity by providing an automated AI pair programmer for every programmer in the world. On the cautionary side, since these large language models do not understand program semantics, they offer no guarantees about quality of the suggested code. In this paper, we present an approach to augment these large language models with post-processing steps based on program analysis and synthesis techniques, that understand the syntax and semantics of programs. Further, we show that such techniques can make use of user feedback and improve with usage. We present our experiences from building and evaluating such a tool Jigsaw, targeted at synthesizing code for using Python Pandas API using multi-modal inputs. Our experience suggests that as these large language models evolve for synthesizing code from intent, Jigsaw has an important role to play in improving the accuracy of the systems.

  • Research Article
  • Cite Count Icon 12
  • 10.1016/j.procs.2023.09.086
A Large and Diverse Arabic Corpus for Language Modeling
  • Jan 1, 2023
  • Procedia Computer Science
  • Abbas Raza Ali + 3 more

A Large and Diverse Arabic Corpus for Language Modeling

  • Research Article
  • Cite Count Icon 1
  • 10.1080/13658816.2025.2577252
Extraction of geoprocessing modeling knowledge from crowdsourced Google Earth Engine scripts by coordinating large and small language models
  • Nov 1, 2025
  • International Journal of Geographical Information Science
  • Anqi Zhao + 7 more

The widespread use of online geoinformation platforms, such as Google Earth Engine (GEE), has produced numerous scripts. Extracting domain knowledge from these crowdsourced scripts supports understanding of geoprocessing workflows. Small Language Models (SLMs) are effective for semantic embedding but struggle with complex code; Large Language Models (LLMs) can summarize scripts, yet lack consistent geoscience terminology to express knowledge. In this paper, we propose Geo-CLASS, a knowledge extraction framework for geospatial analysis scripts that coordinates large and small language models. Specifically, we designed domain-specific schemas and a schema-aware prompt strategy to guide LLMs to generate and associate entity descriptions, and employed SLMs to standardize the outputs by mapping these descriptions to a constructed geoscience knowledge base. Experiments on 237 GEE scripts, selected from 295,943 scripts in total, demonstrated that our framework outperformed LLM baselines, including Llama-3, GPT-3.5 and GPT-4o. In comparison, the proposed framework improved accuracy in recognizing entities and relations by up to 31.9% and 12.0%, respectively. Ablation studies and performance analysis further confirmed the effectiveness of key components and the robustness of the framework. Geo-CLASS has the potential to enable the construction of geoprocessing modeling knowledge graphs, facilitate domain-specific reasoning and advance script generation via Retrieval-Augmented Generation (RAG).

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  • Research Article
  • Cite Count Icon 26
  • 10.2196/59641
Large Language Models Can Enable Inductive Thematic Analysis of a Social Media Corpus in a Single Prompt: Human Validation Study.
  • Aug 29, 2024
  • JMIR infodemiology
  • Michael S Deiner + 5 more

Manually analyzing public health-related content from social media provides valuable insights into the beliefs, attitudes, and behaviors of individuals, shedding light on trends and patterns that can inform public understanding, policy decisions, targeted interventions, and communication strategies. Unfortunately, the time and effort needed from well-trained human subject matter experts makes extensive manual social media listening unfeasible. Generative large language models (LLMs) can potentially summarize and interpret large amounts of text, but it is unclear to what extent LLMs can glean subtle health-related meanings in large sets of social media posts and reasonably report health-related themes. We aimed to assess the feasibility of using LLMs for topic model selection or inductive thematic analysis of large contents of social media posts by attempting to answer the following question: Can LLMs conduct topic model selection and inductive thematic analysis as effectively as humans did in a prior manual study, or at least reasonably, as judged by subject matter experts? We asked the same research question and used the same set of social media content for both the LLM selection of relevant topics and the LLM analysis of themes as was conducted manually in a published study about vaccine rhetoric. We used the results from that study as background for this LLM experiment by comparing the results from the prior manual human analyses with the analyses from 3 LLMs: GPT4-32K, Claude-instant-100K, and Claude-2-100K. We also assessed if multiple LLMs had equivalent ability and assessed the consistency of repeated analysis from each LLM. The LLMs generally gave high rankings to the topics chosen previously by humans as most relevant. We reject a null hypothesis (P<.001, overall comparison) and conclude that these LLMs are more likely to include the human-rated top 5 content areas in their top rankings than would occur by chance. Regarding theme identification, LLMs identified several themes similar to those identified by humans, with very low hallucination rates. Variability occurred between LLMs and between test runs of an individual LLM. Despite not consistently matching the human-generated themes, subject matter experts found themes generated by the LLMs were still reasonable and relevant. LLMs can effectively and efficiently process large social media-based health-related data sets. LLMs can extract themes from such data that human subject matter experts deem reasonable. However, we were unable to show that the LLMs we tested can replicate the depth of analysis from human subject matter experts by consistently extracting the same themes from the same data. There is vast potential, once better validated, for automated LLM-based real-time social listening for common and rare health conditions, informing public health understanding of the public's interests and concerns and determining the public's ideas to address them.

  • Discussion
  • Cite Count Icon 2
  • 10.1111/cogs.13430
Large Language Models: A Historical and Sociocultural Perspective.
  • Mar 1, 2024
  • Cognitive Science
  • Eugene Yu Ji

This letter explores the intricate historical and contemporary links between large language models (LLMs) and cognitive science through the lens of information theory, statistical language models, and socioanthropological linguistic theories. The emergence of LLMs highlights the enduring significance of information-based and statistical learning theories in understanding human communication. These theories, initially proposed in the mid-20th century, offered a visionary framework for integrating computational science, social sciences, and humanities, which nonetheless was not fully fulfilled at that time. The subsequent development of sociolinguistics and linguistic anthropology, especially since the 1970s, provided critical perspectives and empirical methods that both challenged and enriched this framework. This letter proposes that two pivotal concepts derived from this development, metapragmatic function and indexicality, offer a fruitful theoretical perspective for integrating the semantic, textual, and pragmatic, contextual dimensions of communication, an amalgamation that contemporary LLMs have yet to fully achieve. The author believes that contemporary cognitive science is at a crucial crossroads, where fostering interdisciplinary dialogues among computational linguistics, social linguistics and linguistic anthropology, and cognitive and social psychology is in particular imperative. Such collaboration is vital to bridge the computational, cognitive, and sociocultural aspects of human communication and human-AI interaction, especially in the era of large language and multimodal models and human-centric Artificial Intelligence (AI).

  • Conference Article
  • Cite Count Icon 6
  • 10.18653/v1/2024.findings-acl.365
Exploring Spatial Schema Intuitions in Large Language and Vision Models
  • Jan 1, 2024
  • Philipp Wicke + 1 more

Despite the ubiquity of large language models (LLMs) in AI research, the question of embodiment in LLMs remains underexplored, distinguishing them from embodied systems in robotics where sensory perception directly informs physical action.Our investigation navigates the intriguing terrain of whether LLMs, despite their non-embodied nature, effectively capture implicit human intuitions about fundamental, spatial building blocks of language.We employ insights from spatial cognitive foundations developed through early sensorimotor experiences, guiding our exploration through the reproduction of three psycholinguistic experiments.Surprisingly, correlations between model outputs and human responses emerge, revealing adaptability without a tangible connection to embodied experiences.Notable distinctions include polarized language model responses and reduced correlations in vision language models.This research contributes to a nuanced understanding of the interplay between language, spatial experiences, and the computations made by large language models.

  • Research Article
  • Cite Count Icon 2
  • 10.1609/aaai.v39i1.32018
Simulate and Eliminate: Revoke Backdoors for Generative Large Language Models
  • Apr 11, 2025
  • Proceedings of the AAAI Conference on Artificial Intelligence
  • Haoran Li + 6 more

With rapid advances, generative large language models (LLMs) dominate various Natural Language Processing (NLP) tasks from understanding to reasoning. Yet, language models' inherent vulnerabilities may be exacerbated due to increased accessibility and unrestricted model training on massive data. A malicious adversary may publish poisoned data online and conduct backdoor attacks on the victim LLMs pre-trained on the poisoned data. Backdoored LLMs behave innocuously for normal queries and generate harmful responses when the backdoor trigger is activated. Despite significant efforts paid to LLMs' safety issues, LLMs are still struggling against backdoor attacks. As Anthropic recently revealed, existing safety training strategies, including supervised fine-tuning (SFT) and Reinforcement Learning from Human Feedback (RLHF), fail to revoke the backdoors once the LLM is backdoored during the pre-training stage. In this paper, we present Simulate and Eliminate (SANDE) to erase the undesired backdoored mappings for generative LLMs. We initially propose Overwrite Supervised Fine-tuning (OSFT) for effective backdoor removal when the trigger is known. Then, to handle scenarios where trigger patterns are unknown, we integrate OSFT into our two-stage framework, SANDE. Unlike other works that assume access to cleanly trained models, our safety-enhanced LLMs are able to revoke backdoors without any reference. Consequently, our safety-enhanced LLMs no longer produce targeted responses when the backdoor triggers are activated. We conduct comprehensive experiments to show that our proposed SANDE is effective against backdoor attacks while bringing minimal harm to LLMs' powerful capability.

  • Research Article
  • 10.31474/1996-1588-2025-2-41-65-72
Вдосконалена класифікація великих мовних моделей
  • Jan 1, 2025
  • Scientific papers of Donetsk National Technical University. Series: Informatics, Cybernetics and Computer Science
  • С.М Бабчук

"Currently, large language models can generate text in response to input data. They are even starting to show good performance in other tasks. In addition, large language models can be components of models that do more than just generate text. There are well-known projects in which large language models were used to create sentiment detectors, toxicity classifiers, and image captions. The above has led to the interest of various companies in creating large language models, which has contributed to the creation of a significant number of large language models. In this regard, it is very difficult for an ordinary user to navigate the existing variety of large language models. Analysis of recent studies and publications on large language models has shown that, as a rule, they concern one large language model, or a comparative analysis of two large language models, and less often a comparative analysis of several large language models. Among the recent publications devoted to the study of large language models, one can note a publication that groups large language models according to their ease of use by end users. However, the above-mentioned work did not study large language models with which the user cannot interact via a chatbot and which are not available to ordinary users. It should be noted that users of large language models are not only physical users but also companies for which large language models with which the user cannot interact via a chatbot and which are not available to ordinary users, but may be available to the company, may also be interesting and in demand. As a result of the research, the classification of large language models was improved, which will allow different users to better navigate large language models and facilitate the search for the necessary language model. It should be noted that existing large language models are constantly being developed and improved by their developers. In addition, many large well-known companies and their separate divisions are working on the development of new large language models. In this regard, there is a constant need to track these processes and improve the classification of large language models in accordance with their current state."

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