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Occupancy refers to what percentage of the profiled time the kernel pipeline is full with no "bubbles". 100% occupancy is good because it means that every stage of the pipeline is always active during the profiled time period. See the best practices guide for details on this.
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I saw the definition on the Best Practices Guide, but if i have a low percentage occupancy on a load operation is because of the memory latency / contention?
for example
# pragma unroll N
for ...
aux ^= a[z*16 +j]; //occupancy 25%