Dilaton-Limit Fixed Point in Hidden Local Symmetric Parity Doublet Model

We study nucleon structure with positive and negative parities using a parity doublet model endowed with hidden local symmetry (HLS) with the objective to probe dense baryonic matter. The model -- that we shall refer to as "PDHLS model" for short -- allows a chiral-invariant mass of the nucleons unconnected to spontaneously broken chiral symmetry which comes out to be m_0 ~ 200 MeV at tree level from fitting to the decay width of the parity doubler, N(1535), to nucleon-pion and nucleon axial coupling g_A=1.267. The presence of a substantial m_0 that remains non-vanishing at chiral restoration presents a deep issue for the origin of the nucleon mass as well as will affect nontrivially the equation of state for dense baryonic matter relevant for compact stars. We construct a chiral perturbation theory at one-loop order and explore the phase structure of the model using renormalization group equations. We find a fixed point that corresponds exactly to the "dilaton limit" at which the HLS vector mesons decouple from the nucleons before reaching the vector manifestation fixed point. We suggest that cold baryonic system will flow to this limit as density increases toward that of chiral restoration.Comment: 22 pages, 6 figure

Management Of Accrual Components In Response To Corporate Income Tax Rate Changes: Evidence From Korea

Changes in the statutory corporate income tax rate provide firms with an opportunity to reduce their tax burden by shifting their taxable income from higher to lower tax rate years. One negative consequence of shifting taxable income across years is higher variation in book income for financial reporting purposes. Taxable income and book income are closely related in most countries, and, in general, reporting volatile book income across years is not a favorable signal to investors. This study investigates how firms shift taxable income and concurrently mitigate book income fluctuation by managing accrual components separately when the statutory income tax rate changes. Unlike prior studies, we decompose discretionary accruals into two components and examine distinctive patterns of accrual management in Korea, where book-tax conformity is high and aggressive tax avoidance is restricted. We find that firms manage book-tax accruals for taxable income shifting and manage book-only accruals to mitigate book income fluctuation. Furthermore, we find the extent of book-tax and book-only accruals management varies depending on the firms’ tax and financial reporting costs. The results of this study provide clear and compelling evidence of firms’ opportunistic accrual management behavior in response to statutory tax rate reduction

Finger-triggered portable PDMS suction cup for equipment-free microfluidic pumping

This study presents a finger-triggered portable polydimethylsiloxane suction cup that enables equipment-free microfluidic pumping. The key feature of this method is that its operation only involves a “pressing-and-releasing” action for the cup placed at the outlet of a microfluidic device, which transports the fluid at the inlet toward the outlet through a microchannel. This method is simple, but effective and powerful. The cup is portable and can easily be fabricated from a three-dimensional printed mold, used without any pre-treatment, reversibly bonded to microfluidic devices without leakage, and applied to various material-based microfluidic devices. The effect of the suction cup geometry and fabrication conditions on the pumping performance was investigated. Furthermore, we demonstrated the practical applications of the suction cup by conducting an equipment-free pumping of thermoplastic-based microfluidic devices and water-in-oil droplet generation.11Yscopu

Conformal anomaly and the vector coupling in dense matter

We construct an effective chiral Lagrangian for hadrons implemented by the conformal invariance and discuss the properties of nuclear matter at high density. The model is formulated based on two alternative assignment, "naive" and mirror, of chirality to the nucleons. It is shown that taking the dilaton limit, in which the mended symmetry of Weinberg is manifest, the vector-meson Yukawa coupling becomes suppressed and the symmetry energy becomes softer as one approaches the chiral phase transition. This leads to softer equations of state (EoS) and could accommodate the EoS without any exotica consistent with the recent measurement of a $1.97 \pm 0.04\,M_\odot$ neutron star.Comment: v2:10 pages, 2 figures, typos corrected, a rough estimate of m0 adde