Low-level Details Research Articles

GeoDTR+: Toward Generic Cross-View Geolocalization via Geometric Disentanglement.

Cross-View Geo-Localization (CVGL) estimates the location of a ground image by matching it to a geo-tagged aerial image in a database. Recent works achieve outstanding progress on CVGL benchmarks. However, existing methods still suffer from poor performance in cross-area evaluation, in which the training and testing data are captured from completely distinct areas. We attribute this deficiency to the lack of ability to extract the geometric layout of visual features and models' overfitting to low-level details. Our preliminary work (Zhang et al. 2022) introduced a Geometric Layout Extractor (GLE) to capture the geometric layout from input features. However, the previous GLE does not fully exploit information in the input feature. In this work, we propose GeoDTR+ with an enhanced GLE module that better models the correlations among visual features. To fully explore the LS techniques from our preliminary work, we further propose Contrastive Hard Samples Generation (CHSG) to facilitate model training. Extensive experiments show that GeoDTR+ achieves state-of-the-art (SOTA) results in cross-area evaluation on CVUSA (Workman et al. 2015), CVACT (Liu and Li, 2019), and VIGOR (Zhu et al. 2021) by a large margin (16.44%, 22.71%, and 13.66% without polar transformation) while keeping the same-area performance comparable to existing SOTA. Moreover, we provide detailed analyses of GeoDTR+.

Building Extraction from Unmanned Aerial Vehicle (UAV) Data in a Landslide-Affected Scattered Mountainous Area Based on Res-Unet

Building extraction in landslide-affected scattered mountainous areas is essential for sustainable development, as it improves disaster risk management, fosters sustainable land use, safeguards the environment, and bolsters socio-economic advancement; however, this process entails considerable challenges. This study proposes a Res-Unet-based model to extract landslide-affected buildings from unmanned aerial vehicle (UAV) data in scattered mountain regions, leveraging the feature extraction capabilities of ResNet and the precise localization abilities of U-Net. A landslide-affected, scattered mountainous region within the Three Gorges Reservoir area was selected as a case study to validate the model’s performance. Experimental results indicate that Res-Unet displays high accuracy and robustness in building recognition, attaining accuracy (ACC), intersection-over-union (IOU), and F1-score values of 0.9849, 0.9785, and 0.9892, respectively. This enhancement can be attributed to the combined model, which amalgamates the skip connections, the symmetric architecture of U-Net, and the residual blocks of ResNet. This integration preserves low-level detail during recovery at higher levels, facilitating the extraction of multi-scale features while also mitigating the vanishing gradient problem prevalent in deep network training through the residual block structure, thus enabling the extraction of more complex features. The proposed Res-Unet approach shows significant potential for the accurate recognition and extraction of buildings in complex terrains through the efficient processing of remote sensing images.

Exergetic port-Hamiltonian systems for multibody dynamics

AbstractMultibody dynamics simulation plays an important role in various fields, including mechanical engineering, robotics, and biomechanics. Setting up computational models however becomes increasingly challenging as systems grow in size and complexity. Especially the consistent combination of models across different physical domains still requires significant effort. This motivates the study of formal languages that enable a compositional approach to modeling multiphysical systems with basic guarantees. The paper shows how multibody systems, or more precisely assemblies of rigid bodies connected by lower kinematic pairs, can be described as Exergetic Port-Hamiltonian Systems (EPHS). The EPHS modeling language features a straightforward graphical syntax for expressing the energy-based interconnection of hierarchically nested subsystems. This reduces cognitive load and facilitates clearer communication among experts, nonexperts, and computational tools. Hierarchical nesting of systems enables abstraction of lower-level details and promotes the reuse of models at different levels of complexity. At the lowest level, there are three basic kinds of systems, representing energy storage and reversible/irreversible energy exchange. The structured approach guarantees fundamental properties of macroscopic systems, such as conservation of energy and nonnegative entropy production. In combination with the compositional syntax, this makes building and modifying models simpler and less error-prone.

Attention enhanced machine instinctive vision with human-inspired saliency detection

Salient object detection (SOD) enables machines to recognize and accurately segment visually prominent regions in images. Despite recent advancements, existing approaches often lack progressive fusion of low and high-level features, effective multi-scale feature handling, and precise boundary detection. Moreover, the robustness of these models under varied lighting conditions remains a concern. To overcome these challenges, we present Attention Enhanced Machine Instinctive Vision framework for SOD. The proposed framework leverages the strategy of Multi-stage Feature Refinement with Optimal Attentions-Driven Framework (MFRNet). The multi-level features are extracted from six stages of the EfficientNet-B7 backbone. This provides effective feature fusions of low and high-level details across various scales at the later stage of the framework. We introduce the Spatial-optimized Feature Attention (SOFA) module, which refines spatial features from three initial-stage feature maps. The extracted multi-scale features from the backbone are passed from the convolution feature transformation and spatial attention mechanisms to refine the low-level information. The SOFA module concatenates and upsamples these refined features, producing a comprehensive spatial representation of various levels. Moreover, the proposed Context-Aware Channel Refinement (CACR) module integrates dilated convolutions with optimized dilation rates followed by channel attention to capture multi-scale contextual information from the mature three layers. Furthermore, our progressive feature fusion strategy combines high-level semantic information and low-level spatial details through multiple residual connections, ensuring robust feature representation and effective gradient backpropagation. To enhance robustness, we train our network with augmented data featuring low and high brightness adjustments, improving its ability to handle diverse lighting conditions. Extensive experiments on four benchmark datasets — ECSSD, HKU-IS, DUTS, and PASCAL-S — validate the proposed framework’s effectiveness, demonstrating superior performance compared to existing SOTA methods in the domain. Code, qualitative results, and trained weights will be available at the link: https://github.com/habib1402/MFRNet-SOD.

Feature Enhancement Based Oriented Object Detection in Remote Sensing Images

Since objects in remote sensing imagery often have arbitrary orientations and high densities, the features of small objects are inclined to be contaminated by the background and other instances. To address the issues, we propose a new oriented object detection framework where a series of feature enhancement schemes are implemented so as to improve robustness and accuracy of the detector. Firstly, we design a weighted bidirectional feature pyramid network, which can be used to fuse both high-level semantic features and low-level detail features for effectively handling with multi-scale objects. Accordingly, we apply the convolutional block attention module that exploits both spatial- and channel-wise attention in our detector, and study how to effectively integrate it into the framework for adaptive feature refinement. In the meanwhile, we present a semantic segmentation guided module to generate naive mask, which is used to multiple with pyramid features to filter out background noise and improve feature representation for small objects. The experimental results on two public datasets, i.e., UCAS-AOD and DOTA, validate the effective performance of the proposed method for oriented object detection in remote sensing images.

A Multi-Scale Feature Fusion Deep Learning Network for the Extraction of Cropland Based on Landsat Data

In the face of global population growth and climate change, the protection and rational utilization of cropland are crucial for food security and ecological balance. However, the complex topography and unique ecological environment of the Qinghai-Tibet Plateau results in a lack of high-precision cropland monitoring data. Therefore, this paper constructs a high-quality cropland dataset for the YarlungZangbo-Lhasa-Nyangqv River region of the Qinghai-Tibet Plateau and proposes an MSC-ResUNet model for cropland extraction based on Landsat data. The dataset is annotated at the pixel level, comprising 61 Landsat 8 images in 2023. The MSC-ResUNet model innovatively combines multiscale features through residual connections and multiscale skip connections, effectively capturing features ranging from low-level spatial details to high-level semantic information and further enhances performance by incorporating depthwise separable convolutions as part of the feature fusion process. Experimental results indicate that MSC-ResUNet achieves superior accuracy compared to other models, with F1 scores of 0.826 and 0.856, and MCC values of 0.816 and 0.847, in regional robustness and temporal transferability tests, respectively. Performance analysis across different months and band combinations demonstrates that the model maintains high recognition accuracy during both growing and non-growing seasons, despite the study area’s complex landforms and diverse crops.

Point-MPP: Point Cloud Self-Supervised Learning From Masked Position Prediction.

Masked autoencoding has gained momentum for improving fine-tuning performance in many downstream tasks. However, it tends to focus on low-level reconstruction details, lacking high-level semantics and resulting in weak transfer capability. This article presents a novel jigsaw puzzle solver inspired by the idea that predicting the positions of disordered point cloud patches provides more semantic information, similar to how children learn by solving jigsaw puzzles. Our method adopts the mask-then-predict paradigm, erasing the positions of selected point patches rather than their contents. We first partition input point clouds into irregular patches and randomly erase the positions of some patches. Then, a Transformer-based model is used to learn high-level semantic features and regress the positions of the masked patches. This approach forces the model to focus on learning transfer-robust semantics while paying less attention to low-level details. To tie the predictions within the encoding space, we further introduce a consistency constraint on their latent representations to encourage the encoded features to contain more semantic cues. We demonstrate that a standard Transformer backbone with our pretraining scheme can capture discriminative point cloud semantic information. Furthermore, extensive experiments indicate that our method outperforms the previous best competitor across six popular downstream vision tasks, achieving new state-of-the-art performance. Codes will be available at https://git.openi.org.cn/OpenPointCloud/Point-MPP.

Driver Distraction Detection Based on Fusion Enhancement and Global Saliency Optimization

Driver distraction detection not only effectively prevents traffic accidents but also promotes the development of intelligent transportation systems. In recent years, thanks to the powerful feature learning capabilities of deep learning algorithms, driver distraction detection methods based on deep learning have increased significantly. However, for resource-constrained onboard devices, real-time lightweight models are crucial. Most existing methods tend to focus solely on lightweight model design, neglecting the loss in detection performance for small targets. To achieve a balance between detection accuracy and network lightweighting, this paper proposes a driver distraction detection method that combines enhancement and global saliency optimization. The method mainly consists of three modules: context fusion enhancement module (CFEM), channel optimization feedback module (COFM), and channel saliency distillation module (CSDM). In the CFEM module, one-dimensional convolution is used to capture information between distant pixels, and an injection mechanism is adopted to further integrate high-level semantic information with low-level detail information, enhancing feature fusion capabilities. The COFM module incorporates a feedback mechanism to consider the impact of inter-layer and intra-layer channel relationships on model compression performance, achieving joint pruning of global channels. The CSDM module guides the student network to learn the salient feature information from the teacher network, effectively balancing the model’s real-time performance and accuracy. Experimental results show that this method outperforms the state-of-the-art methods in driver distraction detection tasks, demonstrating good performance and potential application prospects.

ACU-TransNet: Attention and convolution-augmented UNet-transformer network for polyp segmentation.

UNet has achieved great success in medical image segmentation. However, due to the inherent locality of convolution operations, UNet is deficient in capturing global features and long-range dependencies of polyps, resulting in less accurate polyp recognition for complex morphologies and backgrounds. Transformers, with their sequential operations, are better at perceiving global features but lack low-level details, leading to limited localization ability. If the advantages of both architectures can be effectively combined, the accuracy of polyp segmentation can be further improved. In this paper, we propose an attention and convolution-augmented UNet-Transformer Network (ACU-TransNet) for polyp segmentation. This network is composed of the comprehensive attention UNet and the Transformer head, sequentially connected by the bridge layer. On the one hand, the comprehensive attention UNet enhances specific feature extraction through deformable convolution and channel attention in the first layer of the encoder and achieves more accurate shape extraction through spatial attention and channel attention in the decoder. On the other hand, the Transformer head supplements fine-grained information through convolutional attention and acquires hierarchical global characteristics from the feature maps. mcU-TransNet could comprehensively learn dataset features and enhance colonoscopy interpretability for polyp detection. Experimental results on the CVC-ClinicDB and Kvasir-SEG datasets demonstrate that mcU-TransNet outperforms existing state-of-the-art methods, showcasing its robustness.

Do we need a high level of detail in health information animations? An experimental study investigating the association between level of detail and information recall.

Objective: This study examined the potential of simple animations with a low level of detail and their impact on patient's ability to recall information. Also, we examined how the patients' digital health literacy influenced the association.Methods: Over 900 Danish adults were continuously included in this experimental study, and they were allocated to either an animation with a low or high level of detail. Participants answered questionnaires about demographics, digital health literacy, and the ability to recall information. The association between level of detail and information recall was examined by OR (95% CI).Results: The results showed no association between the level of detail and information recall.Conclusion: This novel study supports the potential of simple animations, and future research could advantageously investigate animations with more significant differences in level of detail. The results should be cautiously interpreted, as selection and information problems may have caused bias.

Attention-Guided Sample-Based Feature Enhancement Network for Crowded Pedestrian Detection Using Vision Sensors.

Occlusion presents a major obstacle in the development of pedestrian detection technologies utilizing computer vision. This challenge includes both inter-class occlusion caused by environmental objects obscuring pedestrians, and intra-class occlusion resulting from interactions between pedestrians. In complex and variable urban settings, these compounded occlusion patterns critically limit the efficacy of both one-stage and two-stage pedestrian detectors, leading to suboptimal detection performance. To address this, we introduce a novel architecture termed the Attention-Guided Feature Enhancement Network (AGFEN), designed within the deep convolutional neural network framework. AGFEN improves the semantic information of high-level features by mapping it onto low-level feature details through sampling, creating an effect comparable to mask modulation. This technique enhances both channel-level and spatial-level features concurrently without incurring additional annotation costs. Furthermore, we transition from a traditional one-to-one correspondence between proposals and predictions to a one-to-multiple paradigm, facilitating non-maximum suppression using the prediction set as the fundamental unit. Additionally, we integrate these methodologies by aggregating local features between regions of interest (RoI) through the reuse of classification weights, effectively mitigating false positives. Our experimental evaluations on three widely used datasets demonstrate that AGFEN achieves a 2.38% improvement over the baseline detector on the CrowdHuman dataset, underscoring its effectiveness and potential for advancing pedestrian detection technologies.

An attentional mechanism model for segmenting multiple lesion regions in the diabetic retina.

Diabetic retinopathy (DR), a leading cause of blindness in diabetic patients, necessitates the precise segmentation of lesions for the effective grading of lesions. DR multi-lesion segmentation faces the main concerns as follows. On the one hand, retinal lesions vary in location, shape, and size. On the other hand, the currently available multi-lesion region segmentation models are insufficient in their extraction of minute features and are prone to overlooking microaneurysms. To solve the above problems, we propose a novel deep learning method: the Multi-Scale Spatial Attention Gate (MSAG) mechanism network. The model inputs images of varying scales in order to extract a range of semantic information. Our innovative Spatial Attention Gate merges low-level spatial details with high-level semantic content, assigning hierarchical attention weights for accurate segmentation. The incorporation of the modified spatial attention gate in the inference stage enhances precision by combining prediction scales hierarchically, thereby improving segmentation accuracy without increasing the associated training costs. We conduct the experiments on the public datasets IDRiD and DDR, and the experimental results show that the proposed method achieves better performance than other methods.

Pyecsca: Reverse engineering black-box elliptic curve cryptography via side-channel analysis

Side-channel attacks on elliptic curve cryptography (ECC) often assume a white-box attacker who has detailed knowledge of the implementation choices taken by the target implementation. Due to the complex and layered nature of ECC, there are many choices that a developer makes to obtain a functional and interoperable implementation. These include the curve model, coordinate system, addition formulas, and the scalar multiplier, or lower-level details such as the finite-field multiplication algorithm. This creates a gap between the attack requirements and a real-world attacker that often only has black-box access to the target – i.e., has no access to the source code nor knowledge of specific implementation choices made. Yet, when the gap is closed, even real-world implementations of ECC succumb to side-channel attacks, as evidenced by attacks such as TPM-Fail, Minerva, the Side Journey to Titan, or TPMScan [MSE+20; JSS+20; RLM+21; SDB+24].We study this gap by first analyzing open-source ECC libraries for insight into realworld implementation choices. We then examine the space of all ECC implementations combinatorially. Finally, we present a set of novel methods for automated reverse engineering of black-box ECC implementations and release a documented and usable open-source toolkit for side-channel analysis of ECC called pyecsca.Our methods turn attacks around: instead of attempting to recover the private key, they attempt to recover the implementation configuration given control over the private and public inputs. We evaluate them on two simulation levels and study the effect of noise on their performance. Our methods are able to 1) reverse-engineer the scalar multiplication algorithm completely and 2) infer significant information about the coordinate system and addition formulas used in a target implementation. Furthermore, they can bypass coordinate and curve randomization countermeasures.

Dual cross-enhancement network for highly accurate dichotomous image segmentation

The existing image segmentation tasks mainly focus on segmenting objects with specific characteristics, such as salient, camouflaged, and meticulous objects, etc. However, the research of highly accurate Dichotomous Image Segmentation (DIS) combining these tasks has just started and still faces problems such as insufficient information interaction between layers and incomplete integration of high-level semantic information and low-level detailed features. In this paper, a new dual cross-enhancement network (DCENet) for highly accurate DIS is proposed, which mainly consists of two new modules: a cross-scaling guidance (CSG) module and a semantic cross-transplantation (SCT) module. Specifically, the CSG module adopts the adjacent-layer cross-scaling guidance method, which can efficiently interact with the multi-scale features of the adjacent layers extracted; the SCT module uses dual-branch features to complement each other. Moreover, in the way of transplantation, the high-level semantic information of the low-resolution branch is used to guide the low-level detail features of the high-resolution branch, and the features of different resolution branches are effectively fused. Finally, experimental results on the challenging DIS5K benchmark dataset show that the proposed network outperforms the 9 state-of-the-art (SOTA) networks in 5 widely used evaluation metrics. In addition, the ablation experiments also demonstrate the effectiveness of the cross-scaling guidance module and the semantic cross-transplantation module.

Dual-consistency guidance semi-supervised medical image segmentation with low-level detail feature augmentation

In deep-learning-based medical image segmentation tasks, semi-supervised learning can greatly reduce the dependence of the model on labeled data. However, existing semi-supervised medical image segmentation methods face the challenges of object boundary ambiguity and a small amount of available data, which limit the application of segmentation models in clinical practice. To solve these problems, we propose a novel semi-supervised medical image segmentation network based on dual-consistency guidance, which can extract reliable semantic information from unlabeled data over a large spatial and dimensional range in a simple and effective manner. This serves to improve the contribution of unlabeled data to the model accuracy. Specifically, we construct a split weak and strong consistency constraint strategy to capture data-level and feature-level consistencies from unlabeled data to improve the learning efficiency of the model. Furthermore, we design a simple multi-scale low-level detail feature enhancement module to improve the extraction of low-level detail contextual information, which is crucial to accurately locate object contours and avoid omitting small objects in semi-supervised medical image dense prediction tasks. Quantitative and qualitative evaluations on six challenging datasets demonstrate that our model outperforms other semi-supervised segmentation models in terms of segmentation accuracy and presents advantages in terms of generalizability. Code is available at https://github.com/0Jmyy0/SSMIS-DC.

ASF-LKUNet: Adjacent-scale fusion U-Net with large kernel for multi-organ segmentation

In the multi-organ segmentation task of medical images, there are some challenging issues such as the complex background, blurred boundaries between organs, and the larger scale difference in volume. Due to the local receptive fields of conventional convolution operations, it is difficult to obtain desirable results by directly using them for multi-organ segmentation. While Transformer-based models have global information, there is a significant dependency on hardware because of the high computational demands. Meanwhile, the depthwise convolution with large kernel can capture global information and have less computational requirements. Therefore, to leverage the large receptive field and reduce model complexity, we propose a novel CNN-based approach, namely adjacent-scale fusion U-Net with large kernel (ASF-LKUNet) for multi-organ segmentation. We utilize a u-shaped encoder–decoder as the base architecture of ASF-LKUNet. In the encoder path, we design the large kernel residual block, which combines the large and small kernels and can simultaneously capture the global and local features. Furthermore, for the first time, we propose an adjacent-scale fusion and large kernel GRN channel attention that incorporates the low-level details with the high-level semantics by the adjacent-scale feature and then adaptively focuses on the more global and meaningful channel information. Extensive experiments and interpretability analysis are made on the Synapse multi-organ dataset (Synapse) and the ACDC cardiac multi-structure dataset (ACDC). Our proposed ASF-LKUNet achieves 88.41% and 89.45% DSC scores on the Synapse and ACDC datasets, respectively, with 17.96M parameters and 29.14 GFLOPs. These results show that our method achieves superior performance with favorable lower complexity against ten competing approaches.ASF-LKUNet is superior to various competing methods and has less model complexity. Code and the trained models have been released on GitHub.

Synchronous Programming with Refinement Types

Cyber-Physical Systems (CPS) consist of software interacting with the physical world, such as robots, vehicles, and industrial processes. CPS are frequently responsible for the safety of lives, property, or the environment, and so software correctness must be determined with a high degree of certainty. To that end, simply testing a CPS is insufficient, as its interactions with the physical world may be difficult to predict, and unsafe conditions may not be immediately obvious. Formal verification can provide stronger safety guarantees but relies on the accuracy of the verified system in representing the real system. Bringing together verification and implementation can be challenging, as languages that are typically used to implement CPS are not easy to formally verify, and languages that lend themselves well to verification often abstract away low-level implementation details. Translation between verification and implementation languages is possible, but requires additional assurances in the translation process and increases software complexity; having both in a single language is desirable. This paper presents a formalization of MARVeLus, a CPS language which combines verification and implementation. We develop a metatheory for its synchronous refinement type system and demonstrate verified synchronous programs executing on real systems.

DERE-Net: A dual-encoder residual enhanced U-Net for muscle fiber segmentation of H&E images

Accurate segmentation of hematoxylin-eosin (H&E) muscle fiber images is crucial for the diagnosis of weightless muscle atrophy. However, uneven contrast, blurred fiber boundaries and adhesions in H&E images are still challenges for accurate segment complete muscle fiber. Although the existing single-encoder based U-shaped networks can extract local information about the target in H&E images, ignores remote dependencies between muscle fibers and low-level detail features, resulting in poor segmentation accuracy when facing H&E images with complex contrast. Therefore, we propose a dual-encoder residual enhanced U-Net segmentation model (DERE-Net) for effective segment muscle fibers in H&E images. DERE-Net uses Transformer and residual CNN to extract global context information and local features of muscle fibers in parallel, and fuses these two features to enable the model to accurately identify the muscle fibers. The multi-scale semantic information fusion (MSIF) module also utilizes the differences between multi-scale features to recover undetected muscle fiber, thus improving the network’s ability to recognize the object regions. In addition, the attention module is added to the skip connection, making the muscle fiber regions information more prominent and improving the robustness of the model. To demonstrate the DERE-Net effect, the comparative experiments are conducted on our own muscle fiber H&E image dataset, GLAS and MoNuSeg. DERE-Net achieved excellent performance on the muscle fiber H&E dataset (DSC 0.919), GLAS dataset (DSC 0.912), and MoNuSeg dataset (DSC 0.821). These results indicate that DERE-Net can accurately predict muscle fiber regions, providing a new method for accurate diagnosis of muscle atrophy in the future.

Boundary-Aware Gradient Operator Network for Medical Image Segmentation.

Medical image segmentation is a crucial task in computer-aided diagnosis. Although convolutional neural networks (CNNs) have made significant progress in the field of medical image segmentation, the convolution kernels of CNNs are optimized from random initialization without explicitly encoding gradient information, leading to a lack of specificity for certain features, such as blurred boundary features. Furthermore, the frequently applied down-sampling operation also loses the fine structural features in shallow layers. Therefore, we propose a boundary-aware gradient operator network (BG-Net) for medical image segmentation, in which the gradient convolution (GConv) and the boundary-aware mechanism (BAM) modules are developed to simulate image boundary features and the remote dependencies between channels. The GConv module transforms the gradient operator into a convolutional operation that can extract gradient features; it attempts to extract more features such as images boundaries and textures, thereby fully utilizing limited input to capture more features representing boundaries. In addition, the BAM can increase the amount of global contextual information while suppressing invalid information by focusing on feature dependencies and the weight ratios between channels. Thus, the boundary perception ability of BG-Net is improved. Finally, we use a multi-modal fusion mechanism to effectively fuse lightweight gradient convolution and U-shaped branch features into a multilevel feature, enabling global dependencies and low-level spatial details to be effectively captured in a shallower manner. We conduct extensive experiments on eight datasets that broadly cover medical images to evaluate the effectiveness of the proposed BG-Net. The experimental results demonstrate that BG-Net outperforms the state-of-the-art methods, particularly those focused on boundary segmentation.

Conflicts of interest in the hiring of non-audit services provided by audit firms: are the anti-conflict corporate policies adopted in Brazil adequate?

The present study analyzed the policies and procedures adopted to prevent conflicts of interest situations in Brazilian publicly traded companies that hired the same audit firm to perform both the financial statement audit and other types of non-audit services in the fiscal year 2020. Using content analysis technique, the study examined information available in the Management Reports for the year ended December 2020. which are mandatory disclosures to the market, and in the Policies for Hiring Non-Audit Services of their Independent Auditors valid in the year 2020. optionally submitted to the Securities and Exchange Commission. The observed results suggest a low level of detail in the information provided by companies, as most use standardized and concise texts in their respective Management Reports. Through best practices, it is noted that the Policies for Hiring Non-Audit Services of their Independent Auditors in the majority of analyzed companies identify the Audit Committee as responsible for service contracts. Some companies include a list of prohibited services and establish percentage limits for non-audit services to be provided. As a contribution, the study aimed to outline the policies adopted by companies in response to regulatory requirements and highlight some existing evidence in the disclosed information.