515 research outputs found
Effect Of Changes In The Korean Accounting Environment On The Productivity Of Accounting Firms
To investigate how changes in the accounting environment in Korea affect firm productivity, this study analyzes productivity by firm size and labor type from 2000 to 2014, using a Cobb–Douglas production function. We find that (1) the greater the management advisory (tax) revenue, the greater the total revenue in large (small) accounting firms; and (2) marginal revenue is greatest for partners, followed by certified public accountants and general employees. In particular, partners’ contribution to large accounting firms improved after 2007, whereas general employees made a significant positive contribution to total revenue before 2007
LAYUP OPTIMIZATION FOR MAXIMUM BUCKLING LOAD CONSIDERING BOUNDED UNCERTAINTY
ABSTRACT Optimal design of composite laminates with uncertain inplane loadings and material properties is considered. The stacking sequence is designed to have maximum buckling load based on anti-optimization approach. To consider the abovementioned uncertain properties, the convex modeling, interval analysis and Monte Carlo simulation techniques are used in calculating objective function. For the stacking sequence optimization, it is used the modified genetic algorithm which handles the discrete ply angles and the constraints easily. Numerical results are given for rectangular laminates of various aspect ratios. The optimal solutions from the deterministic and the stochastic cases are obtained and it is demonstrated the importance of considering uncertainty. The buckling load carried by a deterministic design is much less than the one carried by a design uncertainty considered when both are subjected to uncertain loads. Also, it is examined the effects of the method for considering uncertainty on the optimization process in the light of computational efficiency and reliability of solutions obtained
Six-dimensional considerations of Einstein's connection for the first two classes. I. The recurrence relations in 6
Lower dimensional cases of Einstein's connection were already investigated by many authors for n=2,3,4,5. This paper is the first part of the following series of two papers, in which we obtain a surveyable tensorial representation of 6-dimensional Einstein's connection in terms of the unified field tensor, with main emphasis on the derivation of powerful and useful recurrence relations which hold in 6-dimensional Einstein's unified field theory (i.e., 6-g-UFT)
Manufacturing method of photonic crystal
A manufacturing method of a photonic crystal is provided. In the method, a high-refractive-index material is conformally deposited on an exposed portion of a periodic template composed of a low-refractive-index material by an atomic layer deposition process so that a difference in refractive indices or dielectric constants between the template and adjacent air becomes greater, which makes it possible to form a three-dimensional photonic crystal having a superior photonic bandgap. Herein, the three-dimensional structure may be prepared by a layer-by-layer method
High-resolution near-IR Spectral mapping with H and [Fe II] lines of Multiple Outflows around LkH 234
We present a high-resolution, near-IR spectroscopic study of multiple
outflows in the LkH 234 star formation region using the Immersion
GRating INfrared Spectrometer (IGRINS). Spectral mapping over the blueshifted
emission of HH 167 allowed us to distinguish at least three separate, spatially
overlapped, outflows in H and [Fe II] emission. We show that the H
emission represents not a single jet, but complex multiple outflows driven by
three known embedded sources: MM1, VLA 2, and VLA 3. There is a redshifted
H outflow at a low velocity, \VLSR 50 {\kms}, with respect to
the systemic velocity of \VLSR 11.5 {\kms}, that coincides with the
HO masers seen in earlier radio observations two arcseconds southwest of
VLA 2. We found that the previously detected [Fe II] jet with \VLSR
100 {\kms} driven by VLA 3B is also detected in H emission, and confirm
that this jet has a position angle about 240. Spectra of the
redshifted knots at 14\arcsec65\arcsec northeast of LkH 234 are
presented for the first time. These spectra also provide clues to the existence
of multiple outflows. We detected high-velocity (50120 {\kms}) H gas
in the multiple outflows around LkH 234. Since these gases move at
speeds well over the dissociation velocity ( 40 {\kms}), the emission must
originate from the jet itself rather than H gas in the ambient medium.
Also, position-velocity diagrams and excitation diagram indicate that emission
from knot C in HH 167 come from two different phenomena, shocks and
photodissociation.Comment: 32 pages, 12 figures, 2 tables, Accepted for publication in the
Astrophysical Journa
Recommended from our members
Delayed Infrarenal Aortic Pseudoaneurysm Treated by Endovascular Stent Graft in Pyogenic Spondylitis
A 61-year-old male patient with pyogenic spondylodiscitis and epidural and psoas abscesses underwent posterior decompression, debridement, and instrumented fusion, followed by anterior debridement and reconstruction. Sudden onset flank pain was diagnosed 7 weeks postoperatively and was determined to be a pseudoaneurysm located at the aorta inferior to the renal artery and superior to the aortic bifurcation area. An endovascular stent graft was applied to successfully treat the pseudoaneurysm. Postoperative recovery was uneventful and infection status was stabilized
- …