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

ML-BPM: Multi-teacher Learning with Bidirectional Photometric Mixing for Open Compound Domain Adaptation in Semantic Segmentation

Open compound domain adaptation (OCDA) considers the target domain as the compound of multiple unknown homogeneous subdomains. The goal of OCDA is to minimize the domain gap between the labeled source domain and the unlabeled compound target domain, which benefits the model generalization to the unseen domains. Current OCDA for semantic segmentation methods adopt manual domain separation and employ a single model to simultaneously adapt to all the target subdomains. However, adapting to a target subdomain might hinder the model from adapting to other dissimilar target subdomains, which leads to limited performance. In this work, we introduce a multi-teacher framework with bidirectional photometric mixing to separately adapt to every target subdomain. First, we present an automatic domain separation to find the optimal number of subdomains. On this basis, we propose a multi-teacher framework in which each teacher model uses bidirectional photometric mixing to adapt to one target subdomain. Furthermore, we conduct an adaptive distillation to learn a student model and apply consistency regularization to improve the student generalization. Experimental results on benchmark datasets show the efficacy of the proposed approach for both the compound domain and the open domains against existing state-of-the-art approaches.Comment: Accepted to ECCV 202

Generating nearly single-cycle pulses with increased intensity and strongly asymmetric pulses of petawatt level

Generation of petawatt-class pulses with a nearly single-cycle duration or with a strongly asymmetric longitudinal profile using a thin plasma layer are investigated via particle-in-cell simulations and the analytical flying mirror model. It is shown that the transmitted pulses having a duration as short as about 4 fs (1.2 laser cycles) or one-cycle front (tail) asymmetric pulses with peak intensity of about 10(21) W/cm(2) can be produced by optimizing system parameters. Here, a new effect is found for the shaping of linearly polarized laser pulses, owing to which the peak amplitude of the transmitted pulse becomes larger than that of the incoming pulse, and intense harmonics are generated. Characteristics of the transmitting window are then studied for different parameters of laser pulse and plasma layer. For a circular polarization, it is shown that the flying mirror model developed for shaping laser pulses with ultrathin foils can be successfully applied to plasma layers having a thickness of about the laser wavelength, which allows the shape of the transmitted pulse to be analytically predicted.open6

Avifauna of Bangtaesan Mountain, Gangwon-do, Korea

AbstractAn investigation on avifauna of the Bangtaesan Mountain was carried out from February until November, 2010 and it drew the results as follow. The number of birds observed in the whole Bangtaesan Mountain region was 989 individuals of 51 species (Maximum counts). Considering the results from literature research in addition, at least 90 species 1,000 individuals are thought to live in this region. In result, dominant species proved to be Yellow-throated Bunting (Emberiza elegans), Marsh Tit (Parus palustris), Azure-winged Magpie (Cyanopica cyana), Eastern Crowned Willow Warbler (Phylloscopus coronatus), Varied Tit (Parus varius), and more. Most of birds breeding in the forest of Korea were found to constitute these dominant bird species. Entire species diversity index appeared to be 3.35 relatively a high level; 3.34 in the south slopes while 3.22 in the north slopes showing relatively a high level in the south. Of them, 12 species including Mandarin Duck (Aix galericulata) were the Protected Birds species nominated and protected by the Cultural Heritage Administration or the Ministry of Environment, while 10 and 6 species were the natural monument species and endangered species level, respectively. Should further consistent surveys be carried out, a broader range of species would be found to breed, and therefore the Bangtaesan Mountain region including the area where the protected species are observed is believed to need a conservation and management through protected area designation

Identification and characterization of longevity assurance gene related to stress resistance in Brassica

Brassica is a very important vegetable group worldwide and different stresses are a major concern for these crops. Enhancement of resistance against biotic and abiotic stresses by exploiting stress resistance related genes offers the most efficient approach to address this concern. In this study, a stress resistance related gene was identified from the full-length cDNA library of Brassica rapa cv. Osome, which was determined to be Brassica longevity assurance protein (BrLAP) after sequence analysis. A comparison study of this gene showed a high degree of homology with other stress resistance related longevity assurance genes and was shown to be expressed in all organs during all of the developmental growth stages. In addition, this gene significantly responded after cold, drought and ABA stress treatments in Chinese cabbage. All these data revealed that this gene may be involved in plant resistance against stresses.Keywords: Brassica rapa, longevity assurance gene, gene expression, biotic and abiotic stres

DRDT: Distributed and Reliable Data Transmission with Cooperative Nodes for Lossy Wireless Sensor Networks

Recent studies have shown that in realistic wireless sensor network environments links are extremely unreliable. To recover from corrupted packets, most routing schemes with an assumption of ideal radio environments use a retransmission mechanism, which may cause unnecessary retransmissions. Therefore, guaranteeing energy-efficient reliable data transmission is a fundamental routing issue in wireless sensor networks. However, it is not encouraged to propose a new reliable routing scheme in the sense that every existing routing scheme cannot be replaced with the new one. This paper proposes a Distributed and Reliable Data Transmission (DRDT) scheme with a goal to efficiently guarantee reliable data transmission. In particular, this is based on a pluggable modular approach so that it can be extended to existing routing schemes. DRDT offers reliable data transmission using neighbor nodes, i.e., helper nodes. A helper node is selected among the neighbor nodes of the receiver node which overhear the data packet in a distributed manner. DRDT effectively reduces the number of retransmissions by delegating the retransmission task from the sender node to the helper node that has higher link quality to the receiver node when the data packet reception fails due to the low link quality between the sender and the receiver nodes. Comprehensive simulation results show that DRDT improves end-to-end transmission cost by up to about 45% and reduces its delay by about 40% compared to existing schemes

Medium Access Control for Opportunistic Concurrent Transmissions under Shadowing Channels

We study the problem of how to alleviate the exposed terminal effect in multi-hop wireless networks in the presence of log-normal shadowing channels. Assuming node location information, we propose an extension of the IEEE 802.11 MAC protocol that sched-ules concurrent transmissions in the presence of log-normal shadowing, thus mitigating the exposed terminal problem and improving network throughput and delay performance. We observe considerable improvements in throughput and delay achieved over the IEEE 802.11 MAC under various network topologies and channel conditions in ns-2 simulations, which justify the importance of considering channel randomness in MAC protocol design for multi-hop wireless networks

Decreased health-related quality of life in disease-free survivors of differentiated thyroid cancer in Korea

<p>Abstract</p> <p>Background</p> <p>Concern regarding the health-related quality of life (HRQOL) of long-term survivors of thyroid cancer has risen due to the rapid increase in the incidence of thyroid cancer, which generally has an excellent prognosis. The aim of this study was to evaluate the status of HRQOL in disease-free survivors of differentiated thyroid carcinoma (DTC) and to evaluate the important determinants of HRQOL.</p> <p>Methods</p> <p>This was a cross-sectional study in which we interviewed consecutive disease-free survivors of DTC. Three different validated questionnaires ("EORTC QLQ-C30" for various functional domains, the "brief fatigue inventory (BFI)" and the "hospital anxiety and depression scale" (HADS)) were used. Data from a large, population based survey of 1,000 people were used as a control.</p> <p>Results</p> <p>The response rate for the questionnaires was 78.9% (316/401). Disease-free survivors of DTC showed a decreased HRQOL in all five functional domains (physical, role, cognitive, emotional, and social) on the EORTC QLQ-C30 compared with controls (<it>P </it>< 0.01). BFI and HADS-anxiety scores also showed greater distress in disease-free survivors of DTC than in controls (<it>P </it>< 0.05). A multiple regression analysis for the determinants of HRQOL showed that the HADS-anxiety, HADS-depression, and BFI scores were the most significant components of decreased HRQOL.</p> <p>Conclusions</p> <p>Although disease-free survivors of DTC are expected to have disease-specific survival comparable to the general population, they experience a significantly decreased HRQOL. Anxiety, depression, and fatigue were the major determinants of the decreased HRQOL. Supportive psychological care should be integrated into the management of long-term survivors of DTC.</p