Effects Of Voluntary Disclosure Of The Schedule Of Manufacturing Cost On Analysts’ Earnings Forecasts: Evidence From Korea

We provide the effects of voluntary disclosure of the schedule of manufacturing cost on analysts’ earnings forecasts. We set up and analyze the disclosure of the schedule of manufacturing cost as a proxy for voluntary disclosure. Specifically, we examine the associations between voluntary disclosure of it and the accuracy of analysts’ earnings forecasts and bias in earnings forecasts. The results of our study are as follows. First, the relationship between voluntary disclosure of the schedule of manufacturing cost and the accuracy of analysts’ earnings forecasts is significant in the positive (+) direction. This means that the accuracy of analysts’ earnings forecasts is higher in the case of the firms that voluntarily disclosed the schedule of manufacturing cost, as compared to other firms. Second, the relationship between voluntary disclosure of the schedule of manufacturing cost and analysts’ bias in earnings forecasts is significant in the negative (-) direction. This means that analysts underestimate earnings in the case of the firms that voluntarily disclose the schedule of manufacturing cost, as compared to other firms. Since the schedule of manufacturing cost is still an interesting item and useful information in the capital market, the results of our study provide important implications not only to managers, but also to investors and supervisory authority. Limitations of our study include the fact that not all diverse variables that affect voluntary disclosure and analysts’ forecasts are considered.

DORA: Toward Policy Optimization for Task-oriented Dialogue System with Efficient Context

Recently, reinforcement learning (RL) has been applied to task-oriented dialogue systems by using latent actions to solve shortcomings of supervised learning (SL). In this paper, we propose a multi-domain task-oriented dialogue system, called Dialogue System with Optimizing a Recurrent Action Policy using Efficient Context (DORA), that uses SL, with subsequently applied RL to optimize dialogue systems using a recurrent dialogue policy. This dialogue policy recurrently generates explicit system actions as a both word-level and high-level policy. As a result, DORA is clearly optimized during both SL and RL steps by using an explicit system action policy that considers an efficient context instead of the entire dialogue history. The system actions are both interpretable and controllable, whereas the latent actions are not. DORA improved the success rate by 6.6 points on MultiWOZ 2.0 and by 10.9 points on MultiWOZ 2.1.Comment: 23 pages, 9 figures, submitted to Computer Speech ans Language journa

Simplified Task-Oriented Dialog System using Domain State

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Schema Encoding for Transferable Dialogue State Tracking

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Improving the Ionic Conductivity of PEGDMA-Based Polymer Electrolytes by Reducing the Interfacial Resistance for LIBs

Polymer electrolytes (PEs) based on poly(ethylene oxide) (PEO) have gained increasing interest in lithium-ion batteries (LIBs) and are expected to solve the safety issue of commercial liquid electrolytes due to their excellent thermal and mechanical stability, suppression of lithium dendrites and shortened battery assembly process. However, challenges, such as high interfacial resistance between electrolyte and electrodes and poor ionic conductivity (σ) at room temperature (RT), still limit the use of PEO-based PEs. In this work, an in situ PEO-based polymer electrolyte consisting of polyethylene glycol dimethacrylate (PEGDMA) 1000, lithium bis(fluorosulfonyl)imide (LiFSI) and DMF is cured on a LiFePO4 (LFP) cathode to address the above-mentioned issues. As a result, optimized PE shows a promising σ and lithium-ion transference number (tLi+) of 6.13 × 10−4 S cm−1 and 0.63 at RT and excellent thermal stability up to 136 °C. Moreover, the LiFePO4//Li cell assembled by in situ PE exhibits superior discharge capacity (141 mAh g−1) at 0.1 C, favorable Coulombic efficiency (97.6%) after 100 cycles and promising rate performance. This work contributes to modifying PEO-based PE to force the interfacial contact between the electrolyte and the electrode and to improve LIBs’ performance

The complete mitochondrial genome of Labidocera rotunda Mori, 1929 (Copepoda: Calanoida) from Jeju Island, Korea

We sequenced the complete mitochondrial genome of the copepod Labidocera rotunda (family Pontellidae) collected from Ihotaewoo Beach in Jeju, Korea. The mitochondrial genome was 16,564 bp in length and contained 13 protein-coding genes (PCGs), 22 transfer RNAs, and two ribosomal RNAs. The concatenated phylogenetic tree of L. rotunda was reconstructed using the maximum-likelihood method based on the eight PCGs obtained from eight species of copepods including L. rotunda. The results of the phylogeny analysis showed that L. rotunda was closely related to the family Temoridae among the three families. The complete mitochondrial genome of L. rotunda analyzed for the first time in this study provides insight into the phylogenetic and evolutionary relationship of Labidocera

Lithium Salt Catalyzed Ring-Opening Polymerized Solid-State Electrolyte with Comparable Ionic Conductivity and Better Interface Compatibility for Li-Ion Batteries

Rechargeable lithium-ion batteries have drawn extensive attention owing to increasing demands in applications from portable electronic devices to energy storage systems. In situ polymerization is considered one of the most promising approaches for enabling interfacial issues and improving compatibility between electrolytes and electrodes in batteries. Herein, we observed in situ thermally induced electrolytes based on an oxetane group with LiFSI as an initiator, and investigated structural characteristics, physicochemical properties, contacting interface, and electrochemical performances of as-prepared SPEs with a variety of technologies, such as FTIR, 1H-NMR, FE-SEM, EIS, LSV, and chronoamperometry. The as-prepared SPEs exhibited good thermal stability (stable up to 210 °C), lower activation energy, and high ionic conductivity (>0.1 mS/cm) at 30 °C. Specifically, SPE-2.5 displayed a comparable ionic conductivity (1.3 mS/cm at 80 °C), better interfacial compatibility, and a high Li-ion transference number. The SPE-2.5 electrolyte had comparable coulombic efficiency with a half-cell configuration at 0.1 C for 50 cycles. Obtained results could provide the possibility of high ionic conductivity and good compatibility through in situ polymerization for the development of Li-ion batteries

Stamping Transfer of a Quantum Dot Interlayer for Organic Photovoltaic Cells

An organophilic cadmium selenide (CdSe) quantum dot (QD) interlayer was prepared on the active layer in organic solar cells by a stamping transfer method. The mother substrate composed of a UV-cured film on a polycarbonate film with strong solvent resistance makes it possible to spin-coat QDs on it and dry transfer onto an active layer without damaging the active layer. The QD interlayers have been optimized by controlling the concentration of the QD solution. The coverage of QD particles on the active layer was verified by TEM analysis and fluorescence images. After insertion of the QD interlayer between the active layer and metal cathode, the photovoltaic performances of the organic solar cell were clearly enhanced. By ultraviolet photoelectron spectroscopy of CdSe QDs, it can be anticipated that the CdSe QD interlayer reduces charge recombination by blocking the holes moving to the cathode from the active layer and facilitating efficient collection of the electrons from the active layer to the cathode. © 2012 American Chemical Society.

Stamping Transfer of a Quantum Dot Interlayer for Organic Photovoltaic Cells

An organophilic cadmium selenide (CdSe) quantum dot (QD) interlayer was prepared on the active layer in organic solar cells by a stamping transfer method. The mother substrate composed of a UV-cured film on a polycarbonate film with strong solvent resistance makes it possible to spin-coat QDs on it and dry transfer onto an active layer without damaging the active layer. The QD interlayers have been optimized by controlling the concentration of the QD solution. The coverage of QD particles on the active layer was verified by TEM analysis and fluorescence images. After insertion of the QD interlayer between the active layer and metal cathode, the photovoltaic performances of the organic solar cell were clearly enhanced. By ultraviolet photoelectron spectroscopy of CdSe QDs, it can be anticipated that the CdSe QD interlayer reduces charge recombination by blocking the holes moving to the cathode from the active layer and facilitating efficient collection of the electrons from the active layer to the cathode