United States

E-commerce risk management requires aggregating diverse, deeply embedded web data through multi-step, stateful interactions, which traditional scraping methods and most existing Graphical User Interface (GUI) agents cannot handle. These agents are typically limited to single-step tasks and lack the ability to manage dynamic, interactive content critical for effective risk assessment. To address this challenge, we introduce RISK, a novel framework designed to build and deploy GUI agents for this domain. RISK integrates three components: (1) RISK-Data, a dataset of 8,492 single-step and 2,386 multi-step interaction trajectories, collected through a high-fidelity browser framework and a meticulous data curation process; (2) RISK-Bench, a benchmark with 802 single-step and 320 multi-step trajectories across three difficulty levels for standardized evaluation; and (3) RISK-R1, a R1-style reinforcement fine-tuning framework considering four aspects: (i) Output Format Constraint, (ii) Single-step and (iii) Multi-step Level Reward, and (iv) Task Level Reweight. Experiments show that RISK-R1 achieves a 6.8% improvement in offline single-step and an 8.8% improvement in offline multi-step, using only 7.2% of the parameters of the SOTA baseline. Moreover, it attains a top task success rate of 70.5% in online evaluation. RISK provides a scalable, domain-specific solution for automating complex web interactions in e-commerce risk management. The code is available at https://github.com/RenqiChen/RISK-GUI.

ACL 2026

RISK: A Framework for GUI Agents in E-commerce Risk Management

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The 10th Annual Workshop on Naval Applications of Machine Learning (NAML 2026) was held in San Diego, California, March 2-5, 2026. NAML is a forum for interdisciplinary experts from government, industry, and academia to discuss results of ongoing research on theory and applications of machine learning to address some of the most challenging problems faced by our naval forces. 



technical paper

It is my great pleasure and honor to welcome you to the 64th Annual Meeting of the Association for Computational Linguistics (ACL 2026), held in San Diego, California, USA, July 2–7, 2026. ACL 2026 continues our fields tradition of excellence in scholarship, innovation, and inclusivity, and I am deeply grateful to the many volunteers who have worked tirelessly to bring this event to life.

It is exciting to see the many developments in the field reflected at our conference, such as the advancement of large language models (born out of our community) into many application directions. This is not without challenges, partly due to unsolved problems, and partly due to misuse of the technology. All this is reflected well at ACL 2026. The conference also reflects that the field is not only about advancing technology, but also the science of fundamentally understanding language and how it is use by many different speaker communities. 
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Merging multiple Low-Rank Adaptation (LoRA) experts into a single backbone is a promising approach for efficient multi-task deployment. 
While existing methods strive to alleviate interference via weight interpolation or subspace alignment, they rest upon the implicit assumption that all LoRA matrices contribute constructively to the merged model. 
In this paper, we uncover a critical bottleneck in current merging paradigms: the existence of $\textit{negative modules}$---specific LoRA layers that inherently degrade global performance upon merging. We propose $\textbf{E}$volutionary $\textbf{N}$egative $\textbf{M}$odule $\textbf{P}$runing ($\textbf{ENMP}$), a plug-and-play LoRA pruning method to locate and exclude these detrimental modules prior to merging. By leveraging an evolutionary search strategy, ENMP effectively navigates the discrete, non-differentiable landscape of module selection to identify optimal pruning configurations. 
Extensive evaluations demonstrate that ENMP consistently boosts the performance of existing merging algorithms, achieving a new state-of-the-art across both language and vision domains. Code is available at https://github.com/CaoAnda/ENMP-LoRAMerging.

Evolutionary Negative Module Pruning for Better LoRA Merging

Multi-step reasoning remains challenging for language models with limited capacity. While recent reasoning distillation approaches transfer chain-of-thought supervision from large teacher models, they typically apply uniform supervision across all Transformer components, overlooking the fact that different modules contribute unequally to reasoning. We propose Module-Aware Reasoning Distillation, a parameter-efficient framework that explicitly targets key Transformer components for effective reasoning transfer. Through systematic analysis, we identify the feed-forward network projections and the output projection of self-attention as primary bottlenecks for reasoning. Based on these findings, we introduce lightweight adapter modules at these components while freezing the backbone parameters, enabling focused and efficient distillation. Our approach adopts an offline distillation setting, where a strong teacher model provides reasoning trajectories in advance, and incorporates an adaptive supervision strategy that adjusts the strength of reasoning-related losses according to problem difficulty. Experiments on mathematical reasoning benchmarks demonstrate consistent improvements over strong baselines, and ablation studies confirm the importance of both module-aware placement and adaptive supervision.

MARD: Module-Aware Reasoning Distillation for Language Models with Adaptive Supervision

While Large Language Models (LLMs) excel in various general domains, they exhibit notable gaps in the highly specialized, knowledge-intensive, and legally regulated Chinese tax domain. Consequently, while tax-related benchmarks are gaining attention, many focus on isolated NLP tasks, neglecting real-world practical capabilities. To address this issue, we introduce TaxPraBen, the first dedicated benchmark for Chinese taxation practice. It combines 10 traditional application tasks, along with 3 pioneering real-world scenarios: tax risk prevention, tax inspection analysis, and tax strategy planning, sourced from 14 datasets totaling 7.3K instances. TaxPraBen features a scalable structured evaluation paradigm designed through process of "structured parsing—field alignment extraction—numerical and textual matching", enabling end-to-end tax practice assessment while being extensible to other domains. We evaluate 19 LLMs based on Bloom's taxonomy. The results indicate significant performance disparities: all closed-source large-parameter LLMs excel, and Chinese LLMs like Qwen2.5 generally exceed multilingual LLMs, while the YaYi2 LLM, fine-tuned with some tax data, shows only limited improvement. TaxPraBen\footnote{\url{https://anonymous.4open.science/r/TaxPraBen/}} serves as a vital resource for advancing evaluations of LLMs in practical applications.

TaxPraBen: A Scalable Benchmark for Structured Evaluation of LLMs in Chinese Real-World Tax Practice

Reasoning capabilities in large language models (LLMs) have generally advanced significantly. However, it is still challenging for existing reasoning-based LLMs to perform effective decision-making abilities in multi-agent environments, due to the absence of explicit foresight modeling. To this end, strategic reasoning, the most fundamental capability to anticipate the counterpart's behaviors and foresee its possible future actions, has been introduced to alleviate the above issues. Strategic reasoning is fundamental to effective decision-making in multi-agent environments, yet existing reasoning enhancement methods for LLMs do not explicitly capture its foresight nature. In this work, we introduce **Fo**resight **P**olicy **O**ptimization (**FoPO**) to enhance strategic reasoning in LLMs, which integrates opponent modeling principles into policy optimization, thereby enabling explicit consideration of both self-interest and counterpart influence. Specifically, we construct two curated datasets, namely ***Cooperative RSA*** and ***Competitive Taboo***, equipped with well-designed rules and moderate difficulty to facilitate a systematic investigation of FoPO in a self-play framework. Our experiments demonstrate that FoPO significantly enhances strategic reasoning across LLMs of varying sizes and origins. Moreover, models trained with FoPO exhibit strong generalization to out-of-domain strategic scenarios, substantially outperforming standard LLM reasoning optimization baselines.

Foresight Optimization for Strategic Reasoning in Large Language Models

Recent advances in Graphical User Interface (GUI) and embodied navigation have driven progress, yet these domains have largely evolved in isolation, with disparate datasets and training paradigms. In this paper, we observe that both tasks can be formulated as Markov Decision Processes (MDP), suggesting a foundational principle for their unification. Hence, we present NaviMaster, the first unified agent capable of unifying GUI navigation and embodied navigation within a single framework. Specifically, NaviMaster (i) proposes a visual-target trajectory collection pipeline that generates trajectories for both GUI and embodied tasks using a single formulation. (ii) employs a unified reinforcement learning framework on the mix data to improve generalization. (iii) designs a novel distance-aware reward to ensure efficient learning from the trajectories. Through extensive experiments on out-of-domain benchmarks, NaviMaster is shown to outperform state-of-the-art agents in GUI navigation, spatial affordance prediction, and embodied navigation. Ablation studies further demonstrate the efficacy of our unified training strategy, data mixing strategy, and reward design. Resources will be released to the community.

NaviMaster: Learning a Unified Policy for GUI and Embodied Navigation Tasks

Adaptive retrieval-augmented generation (RAG) models offer an effective approach for integrating external knowledge. However, existing methods either rely on frozen large language models (LLMs) without explicit supervision or require costly LLM finetuning. Therefore, we propose SPARKLE, a structured and plug-and-play agentic retrieval policy where an additional proxy model is introduced to control the retrieval process. The proxy model leverages knowledge graph-based reasoning to make retrieval decisions in a structured manner, while operating independently of the retriever and the LLM. This plug-and-play design allows SPARKLE to generalise across different retrievers and LLMs. SPARKLE is optimised via reinforcement learning (RL), treating the retriever and the LLM as part of the environment. To enable more effective exploration during RL training, we further introduce a binary tree-structured rollout strategy. Experiments on three in-domain and four out-of-domain QA benchmarks show that SPARKLE outperforms state-of-the-art adaptive RAG baselines, achieving average improvements of 9.17% and 2.85%, respectively.

SPARKLE: A Structured and Plug-and-play Agentic Retrieval Policy for Adaptive RAG Models

Fine-tuning the bias terms of large language models (LLMs) has the potential to achieve unprecedented parameter efficiency while maintaining competitive performance, particularly in low-data regimes. However, the link between fine-tuning different bias terms (i.e., $\boldsymbol{b}_q$, $\boldsymbol{b}_k$, $\boldsymbol{b}_v$ in the query, key, or value projections) and downstream performance remains largely unclear to date. In this paper, we investigate the link between fine-tuning $\boldsymbol{b}_q$, $\boldsymbol{b}_k$, $\boldsymbol{b}_v$ with the performance of the downstream task. Our key finding is that *directly fine-tuning $\boldsymbol{b}_v$ generally leads to higher downstream performance in low-data regimes, in comparison to $\boldsymbol{b}_q$ and $\boldsymbol{b}_k$*. We extensively evaluate this unique property across a wide range of LLMs spanning encoder-only and decoder-only architectures up to 6.7B parameters (including bias-free LLMs). Our results provide strong evidence for the effectiveness of directly fine-tuning $\boldsymbol{b}_v$ across various downstream tasks. The implementation code is available at https://github.com/whubaichuan/BEFT.

BEFT: Bias-Efficient Fine-Tuning of Language Models in Low-Data Regimes

Efficiency and safety of Large Language Models (LLMs), among other factors, rely on the quality of tokenization. A good tokenizer not only improves inference speed and language understanding but also provides extra defense against jailbreak attacks and lowers the risk of hallucinations. In this work, we investigate the efficiency of code tokenization, in particular from the perspective of data source diversity. We demonstrate that code tokenizers are prone to producing unused, and thus under-trained, tokens due to the imbalance in repository and language diversity in the training data, as well as the dominance of source-specific, repetitive tokens that are often unusable in future inference. By modifying the BPE objective and introducing merge skipping, we implement different techniques under the name Source-Attributed BPE (SA-BPE) to regularize BPE training and minimize overfitting, thereby substantially reducing the number of under-trained tokens while maintaining the same inference procedure as with regular BPE. This provides an effective tool suitable for production use.

From Where Words Come: Efficient Regularization of Code Tokenizers Through Source Attribution

We model utterance production as probabilistic cost-sensitive choice over contextual alternatives, using information-theoretic notions of cost. We distinguish between goal-directed alternatives that realise a fixed communicative intent and goal-agnostic alternatives defined only by contextual plausibility, allowing us to derive speaker- and listener-oriented interpretations of different cost measures. We present a procedure to generate both types of alternative sets using language models. Analysing production choices in open-ended dialogue under both deterministic and noisy cost minimisation, we find that surprisal minimisation relative to goal-directed alternatives provides the strongest explanation of production choices. Uniformity-based costs show weaker overall predictive power, but their influence increases markedly when evaluated relative to goal-agnostic alternatives, consistent with listener-oriented accounts. More broadly, our study suggests that alternative-conditioned optimisation with LM-generated alternatives provides a principled framework for studying speaker and listener pressures in naturalistic language production.

Surprisal Minimisation over Goal-directed Alternatives Predicts Production Choice in Dialogue

Information extraction (IE) systems rely on structured data for training, but such annotated data is highly imbalanced across languages, with low-resource languages receiving little attention. Label projection techniques aim to bridge this gap by transferring structured annotations from high-resource to low-resource languages. However, existing methods are either inaccurate or too slow for large-scale use. This work aims to address this problem by developing a more effective method that remains sufficiently efficient for large-scale projection. In particular, we propose to synthesize alignment sequence pairs and fine-tune an encoder model with span alignment objective, while controlling data influence during training. Experimental results across 50+ languages show that our framework consistently outperforms previous state-of-the-art methods while maintaining fast inference speed. In addition, we introduce EXP - the first benchmark for explicit evaluation of label projection, thereby reducing confounders and non-determinism in method assessment.

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