The Relationship Between Chaebol And Firm Value Using Bayesian Network

The purpose of this study is to analyze the effects of being a chaebol company, the biggest company characteristic variable, on firm value. It tries to overcome the limitation of multiple regression analysis mostly used in preceding research. That is, as multiple regression analysis assumes uniform linearity between dependent and independent variables, it could not reflect the diverse types of the real world. Thus, based on being a chaebol company and financial information, company characteristic variables influencing firm value, this study derives causal relationships existing between them. The results could help managers and various accounting information users in their decision-making by providing them with information of what company characteristics would directly or indirectly influence firm value. To this end, this study utilizes Bayesian Network and attempts Markov Blanket. In the end, all the analysis methods used in this study not only provides significant results, but also raises its practical value by offering information of diverse situations that could occur in the real world

Anti-anxiety effect of methanol extract of Pericarpium zanthoxyli using a strychnine-sensitive glycine receptor model

Purpose: To determine if the methanol extract of Pericarpium zanthoxyli exerts anti-anxiety effects and also to explore any probable anti-anxiety mechanism in vivo.Methods: The staircase test, elevated plus maze test, rota-rod treadmill test and convulsions induced by strychnine and picrotoxin on mice were tested to identify potential mechanism of anti-anxiety activity of the plant extract.Results: The plant extract (10 mg/kg, p.o.) significantly reduced rearing numbers in the staircase test while it increased the time spent in the open arms as well as the number of entries to the open arms in the elevated plus maze test, suggesting that it has significant anti-anxiety activity. Furthermore, the extract inhibited strychnine-induced convulsion. However, it had little effect on picrotoxin-induced convulsion, suggesting that its anti-anxiety activity may be linked to strychnine-sensitive glycine receptor and not GABA receptor.Conclusion: These results suggest that the Pericarpium zanthoxyli extract may be beneficial for the control of anxiety.Keywords: Anti-anxiety, Pericarpium zanthoxyli, Glycine Receptor, GABA Recepto

Audio-Visual Spatial Integration and Recursive Attention for Robust Sound Source Localization

The objective of the sound source localization task is to enable machines to detect the location of sound-making objects within a visual scene. While the audio modality provides spatial cues to locate the sound source, existing approaches only use audio as an auxiliary role to compare spatial regions of the visual modality. Humans, on the other hand, utilize both audio and visual modalities as spatial cues to locate sound sources. In this paper, we propose an audio-visual spatial integration network that integrates spatial cues from both modalities to mimic human behavior when detecting sound-making objects. Additionally, we introduce a recursive attention network to mimic human behavior of iterative focusing on objects, resulting in more accurate attention regions. To effectively encode spatial information from both modalities, we propose audio-visual pair matching loss and spatial region alignment loss. By utilizing the spatial cues of audio-visual modalities and recursively focusing objects, our method can perform more robust sound source localization. Comprehensive experimental results on the Flickr SoundNet and VGG-Sound Source datasets demonstrate the superiority of our proposed method over existing approaches. Our code is available at: https://github.com/VisualAIKHU/SIRA-SSLComment: Camera-Ready, ACM MM 202

Electrogenic transport and K(+) ion channel expression by the human endolymphatic sac epithelium.

The endolymphatic sac (ES) is a cystic organ that is a part of the inner ear and is connected to the cochlea and vestibule. The ES is thought to be involved in inner ear ion homeostasis and fluid volume regulation for the maintenance of hearing and balance function. Many ion channels, transporters, and exchangers have been identified in the ES luminal epithelium, mainly in animal studies, but there has been no functional study investigating ion transport using human ES tissue. We designed the first functional experiments on electrogenic transport in human ES and investigated the contribution of K(+) channels in the electrogenic transport, which has been rarely identified, even in animal studies, using electrophysiological/pharmacological and molecular biological methods. As a result, we identified functional and molecular evidence for the essential participation of K(+) channels in the electrogenic transport of human ES epithelium. The identified K(+) channels involved in the electrogenic transport were KCNN2, KCNJ14, KCNK2, and KCNK6, and the K(+) transports via those channels are thought to play an important role in the maintenance of the unique ionic milieu of the inner ear fluid

Is Foreign Direct Investment Effective From The Perspective Of Tax Avoidance? An Analysis Of Tax Avoidance Through The International Transfer Pricing Behaviors Of Korean Corporations

This study examines whether multinational companies carry out tax avoidance through subsidiaries. An empirical analysis was conducted of 4,585 Korean firms from 2001 to 2010 by company and year. The results are as follows. First, MNCs that have become more internationally diversified through the establishment of overseas subsidiaries generally show a higher tendency to avoid tax. Thus, the analysis results show a positive correlation between globally diversified MNCs and corporate tax avoidance. This correlation is established due to the firms' active use of tax strategies (investment tax credits, tax cuts) applicable to the various countries in which they have expanded their businesses. Second, the analysis results showed that these firms actively avoided tax with overseas transfer pricing behaviors when compared to companies without overseas subsidiaries. Thus, the adjustment of sales prices and purchase value through actual transactions increased the propensity of the parent company to avoid tax.

Growth of superconducting MgB2 thin films via postannealing techniques

We report the effect of annealing on the superconductivity of MgB2 thin films as functions of the postannealing temperature in the range from 700 C to 950 C and of the postannealing time in the range from 30 min to 120 min. On annealing at 900 C for 30 min, we obtained the best-quality MgB2 films with a transition temperature of 39 K and a critical current density of ~ 10^7 A/cm^2. Using the scanning electron microscopy, we also investigated the film growth mechanism. The samples annealed at higher temperatures showed the larger grain sizes, well-aligned crystal structures with preferential orientations along the c-axis, and smooth surface morphologies. However, a longer annealing time prevented the alignment of grains and reduced the superconductivity, indicating a strong interfacial reaction between the substrate and the MgB2 film.Comment: 7 pages, 4 figures include

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Controlling the Oxygen Electrocatalysis on Perovskite and Layered Oxide Thin Films for Solid Oxide Fuel Cell Cathodes

Achieving the fast oxygen reduction reaction (ORR) kinetics at the cathode of solid oxide fuel cells (SOFCs) is indispensable to enhance the efficiency of SOFCs at intermediate temperatures. Mixed ionic and electronic conducting (MIEC) oxides such as ABO3 perovskites and Ruddlesden-Popper (RP) oxides (A2BO4) have been widely used as promising cathode materials owing to their attractive physicochemical properties. In particular, oxides in forms of thin films and heterostructures have enabled significant enhancement in the ORR activity. Therefore, we aim to give a comprehensive overview on the recent development of thin film cathodes of SOFCs. We discuss important advances in ABO3 and RP oxide thin film cathodes for SOFCs. Our attention is also paid to the influence of oxide heterostructure interfaces on the ORR activity of SOFC cathodes