5,760 research outputs found
Study of Strangeness Condensation by Expanding About the Fixed Point of the Harada-Yamawaki Vector Manifestation
Building on, and extending, the result of a higher-order in-medium chiral
perturbation theory combined with renormalization group arguments and a variety
of observations of the vector manifestation of Harada-Yamawaki hidden local
symmetry theory, we obtain a surprisingly simple description of kaon
condensation by fluctuating around the "vector manifestation (VM)" fixed point
identified to be the chiral restoration point. Our development establishes that
strangeness condensation takes place at about 3 n_0 where n_0 is nuclear matter
density. This result depends only on the renoramlization-group (RG) behavior of
the vector interactions, other effects involved in fluctuating about the bare
vacuum in so many previous calculations being "irrelevant" in the RG about the
fixed point. Our results have major effects on the collapse of neutron stars
into black holes.Comment: 4 page
Does Non-Audit Service Compromise Audit Quality?
This paper investigates the relationships between non-audit services, audit fee, audit hours and accounting quality. Previous studies have not provided consistent results for how simultaneous provision of audit and non-audit services by an independent auditor to a client company affects the audit quality. In addition, further studies have identified endogeneity in research method as the primary reason. Therefore, this study analyzed audit quality comprehensively using empirical analysis on data specific to Korea. This study employs research methods contrasting with existing studies in order to present a solution for the controversy related to the endogeneity from the effects of non-audit service provided by an independent auditor on audit quality. This study used audit compensation and abnormal accruals variables simultaneously, and audit time variable includes empirical data from Korean clients for comprehensive analysis. Study results found that the non-audit service significantly affects audit service quality before controlling for endogeneity. However, after controlling for endogeneity, even when the same independent auditor provides audit and non-audit services together, it did not affect the accounting quality.
The Effect Of Auditor Change On Initial Audit Fee Discount And Non-Audit Services
The purpose of this research is to verify whether non-audit services are provided without additional fees at the initial audit as a strategy to win an external audit contract, which could give the appearance of initial audit fee discount. From the results, non-audit services are provided at the initial audit, and the initial audit fee is discounted accordingly, only when the independent auditor is changed from a Big 4 accounting firm to a non-Big 4 accounting firm. However, there is no meaningful relevance in any other types of changes. Therefore, if the auditor is changed from a Big 4 accounting firm to a non-Big 4 accounting firm, non-audit services are provided without additional fees in order to win an external audit contract, and the publication of audit fees with a division between the audit service fee and the non-audit service fee may give the appearance of a discounted audit service fee
CSGM Designer: a platform for designing cross-species intron-spanning genic markers linked with genome information of legumes.
BackgroundGenetic markers are tools that can facilitate molecular breeding, even in species lacking genomic resources. An important class of genetic markers is those based on orthologous genes, because they can guide hypotheses about conserved gene function, a situation that is well documented for a number of agronomic traits. For under-studied species a key bottleneck in gene-based marker development is the need to develop molecular tools (e.g., oligonucleotide primers) that reliably access genes with orthology to the genomes of well-characterized reference species.ResultsHere we report an efficient platform for the design of cross-species gene-derived markers in legumes. The automated platform, named CSGM Designer (URL: http://tgil.donga.ac.kr/CSGMdesigner), facilitates rapid and systematic design of cross-species genic markers. The underlying database is composed of genome data from five legume species whose genomes are substantially characterized. Use of CSGM is enhanced by graphical displays of query results, which we describe as "circular viewer" and "search-within-results" functions. CSGM provides a virtual PCR representation (eHT-PCR) that predicts the specificity of each primer pair simultaneously in multiple genomes. CSGM Designer output was experimentally validated for the amplification of orthologous genes using 16 genotypes representing 12 crop and model legume species, distributed among the galegoid and phaseoloid clades. Successful cross-species amplification was obtained for 85.3% of PCR primer combinations.ConclusionCSGM Designer spans the divide between well-characterized crop and model legume species and their less well-characterized relatives. The outcome is PCR primers that target highly conserved genes for polymorphism discovery, enabling functional inferences and ultimately facilitating trait-associated molecular breeding
TimeKit: A Time-series Forecasting-based Upgrade Kit for Collaborative Filtering
Recommender systems are a long-standing research problem in data mining and
machine learning. They are incremental in nature, as new user-item interaction
logs arrive. In real-world applications, we need to periodically train a
collaborative filtering algorithm to extract user/item embedding vectors and
therefore, a time-series of embedding vectors can be naturally defined. We
present a time-series forecasting-based upgrade kit (TimeKit), which works in
the following way: it i) first decides a base collaborative filtering
algorithm, ii) extracts user/item embedding vectors with the base algorithm
from user-item interaction logs incrementally, e.g., every month, iii) trains
our time-series forecasting model with the extracted time-series of embedding
vectors, and then iv) forecasts the future embedding vectors and recommend with
their dot-product scores owing to a recent breakthrough in processing
complicated time-series data, i.e., neural controlled differential equations
(NCDEs). Our experiments with four real-world benchmark datasets show that the
proposed time-series forecasting-based upgrade kit can significantly enhance
existing popular collaborative filtering algorithms.Comment: Accepted at IEEE BigData 202
The Problem of Mass: Mesonic Bound States Above T_c
We discuss the problem of mass, noting that meson masses decrease with
increasing scale as the dynamically generated condensate of "soft glue" is
melted (Brown/Rho scaling). We then extend the Bielefeld LGS color singlet
interaction computed for heavy quarks in a model-dependent way by including the
Ampere law velocity-velocity interaction. Parameterizing the resulting
interaction in terms of effective strength of the potential and including
screening, we find that the masses of pi, sigma, rho and A1 excitations, 32
degrees of freedom in all, go to zero (in the chiral limit) as T goes to Tc
essentially independently of the input quark (thermal) masses in the range of
1-2 GeV, calculated also in Bielefeld. We discuss other LGS which show q-bar q
bound states, which we interpret as our chirally restored mesons, for T > Tc.Comment: 20 pages, 6 figures (Table 2 is added
The dynamic development of germ cells during chicken embryogenesis
ArticlePoultry Science. 97(2): 650-657. (2018)journal articl
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