Student model of Katakana reading proficiency for a Japanese language intelligent tutoring system, A

Includes bibliographical references.This work describes the development of a student model that is used in a Japanese language intelligent tutoring system to assess a pupil's proficiency at reading one of the distinct orthographies of Japanese, known as katakana. While the effort required to memorize the relatively few katakana symbols and their associated pronunciations is not prohibitive, a major difficulty in reading katakana is associated with the phonetic modifications which occur when English words which are transliterated into katakana are made to conform to the more restrictive rules of Japanese phonology. The algorithm described here is able to automatically acquire a knowledge base of these phonological transformation rules, use them to assess a student's proficiency, and then appropriately individualize the students' instruction.This material is based upon work supported by the National Science Foundation under Grant No. INT-8818039 and in part by a grant from NEC Corporation

Has The Informativeness Of Accounting Numbers Improved After Accounting Regulations In Korea?

This paper aims to examine whether the level of Earnings Management (EM) and informativeness of accounting information change after the enforcement of Internal Accounting Control System (IACS) Standards established by the Korea Listed Firms Association, introduced as one of the Accounting Reforms. We test the effectiveness of IACS standards using samples of listed large firms that were required to adopt IACS Standards from 2006 and of listed small and medium firms that did not have to adopt IACS Standards to implement IACS as non-adopters. We use absolute values of discretionary accruals as proxies for EM estimated by three models: (1) the Modified Jones model, (2) the Performance Matched model, and (3) the Forward Looking model. We test the hypothesis that there are changes in the level of earnings management before and after the enforcement of IACS Standards for adopters using multivariate regression models. We also test the change in the informativeness of accounting information before and after the enforcement of IACS Standards using earnings response coefficients (ERC) between earnings and returns for both samples. It was found that the level of EM is significantly reduced and the level of informativeness is improved after the enforcement of IACS Standards for adopters, while the levels of EM and informativeness are not significantly changed for not-adopters. Other control variables, such as cash flows from operations, size, debt ratio, and trends variables also turned out to be significant in explaining EM. The results imply that the reliability and the transparency of Korean firms' financial statements were improved by the enforcement of IACS Standards as they reduce earnings management. Also the informativeness of accounting numbers was increased after the enforcement of IACS Standards. This paper provides initial empirical evidence on the effectiveness of IACS Standards enforced in 2006

Does Earnings Management Amplify The Association Between Corporate Governance And Firm Performance?: Evidence From Korea

This paper aims to examine whether earnings management strengthens the causal links between corporate governance and firm performance. It examines the association between corporate governance and real activity-based earnings management and extends it to firm performance. This study involves 1,104 listings on the Korean Stock Exchange and finds that real activity-based earnings management decreases if firms have a well-established governance system, and such earnings management could strengthen the causal link between corporate governance and firm performance as measured by Tobin’s Q. Our study results are the first empirical evidences that real activity-based earnings management is effectively controlled by a corporate governance system and that it has links between corporate governance and performance. This provides the importance of corporate governance which could effectively constrain real activity-based earnings management, such that eventually influences the firm’s performance. In particular, it provides useful insights into corporate structures in which ownership is highly concentrated. Our findings are of great importance for Korea, in which the predominant business structure for large enterprises is that of the chaebol (equivalent to the Japanese keiretsu), which consists of conglomerates of many smaller companies and in which the structure of corporate governance is that of owner control

DATA ON ENGLISH TO JAPANESE TRANSLITERATION OF TECHNICAL TERMINOLOGY

No abstract

Student model of technical Japanese reading proficiency for an intelligent tutoring system, A

Includes bibliographical references (pages 23-25).This paper presents the development of a student model that is used in a Japanese language intelligent tutoring system to assess a pupil's proficiency at reading technical Japanese. A computer-assisted knowledge acquisition system is designed to generate a domain knowledge base for a Japanese language intelligent tutoring system. The domain knowledge represents a model of the expertise that a native English speaker must acquire in order to be proficient at reading technical Japanese. The algorithms described here are able to generate a set of grammatical transformation rules that clarify changes of syntactic structures between a Japanese text and its corresponding English translation, use them to assess the student's proficiency, and then appropriately individualize the student's instructions.Publisher version: https://calico.org/memberBrowse.php?action=article&id=498Best Paper Award

Identification of nonlinearity in conductivity equation via Dirichlet-to-Neumann map

We prove that the linear term and quadratic nonlinear term entering a nonlinear elliptic equation of divergence type can be uniquely identified by the Dirichlet to Neuman map. The unique identifiability is proved using the complex geometrical optics solutions and singular solutions

Characterization of the OCO-2 instrument line shape functions using on-orbit solar measurements

Accurately characterizing the instrument line shape (ILS) of the Orbiting Carbon Observatory-2 (OCO-2) is challenging and highly important due to its high spectral resolution and requirement for retrieval accuracy (0. 25 %) compared to previous spaceborne grating spectrometers. On-orbit ILS functions for all three bands of the OCO-2 instrument have been derived using its frequent solar measurements and high-resolution solar reference spectra. The solar reference spectrum generated from the 2016 version of the Total Carbon Column Observing Network (TCCON) solar line list shows significant improvements in the fitting residual compared to the solar reference spectrum currently used in the version 7 Level 2 algorithm in the O₂ A band. The analytical functions used to represent the ILS of previous grating spectrometers are found to be inadequate for the OCO-2 ILS. Particularly, the hybrid Gaussian and super-Gaussian functions may introduce spurious variations, up to 5 % of the ILS width, depending on the spectral sampling position, when there is a spectral undersampling. Fitting a homogeneous stretch of the preflight ILS together with the relative widening of the wings of the ILS is insensitive to the sampling grid position and accurately captures the variation of ILS in the O₂ A band between decontamination events. These temporal changes of ILS may explain the spurious signals observed in the solar-induced fluorescence retrieval in barren areas

Two-dimensional structures of ferroelectric domain inversion in LiNbO3 by direct electron beam lithography

We report on the fabrication of domain-reversed structures in LiNbO3 by means of direct electron beam lithography at room temperature without any static bias. The LiNbO3 crystals were chemically etched after the exposure of electron beam and then, the patterns of domain inversion were characterized by atomic force microscopy (AFM). In our experiment, an interesting phenomenon occurred when the electron beam wrote a one-dimensional (1-D) grating on the negative c-face: a two-dimensional (2-D) dotted array was observed on the positive c- face, which is significant for its potential to produce 2-D and three-dimensional photonic crystals. Furthermore, we also obtained 2-D ferroelectric domain inversion in the whole LiNbO3 crystal by writing the 2-D square pattern on the negative c-face. Such a structure may be utilized to fabricate 2-D nonlinear photonic crystal. AFM demonstrates that a 2-D domain-reversed structure has been achieved not only on the negative c-face of the crystal, but also across the whole thickness of the crystal.Comment: 17 pages, 4 figure