Reviewerly/exHarmony huggingface dataset:
The Effect of Periodic Auditor Designation on Audit Quality: Focusing on the Amount of Conservatism

Purpose - This purpose of this study is to verify how the periodic auditor designation system, which was implemented in Korea in 2019, affects audit quality using the amount of conservatism.&#x0D; Design/Methodology/Approach - To establish hypotheses, previous studies were reviewed, and 1,031 samples were selected from KOSPI-listed companies in Korea for 2019 and 2020. The dependent variable was the amount of conservatism; the impact of periodic auditors, Big 4 auditors, debt ratios, total assets, ROA, loss, and audit complexity were empirically analyzed.&#x0D; Findings - The study found significant differences in audit quality among other variables, and confirmed a statistically significant difference in audit quality based on periodic auditor designation between the Big 4 and Non-Big 4 accounting firms. The study concluded that periodic auditor designation is effective in suppressing opportunistic behavior and enhancing the reliability of financial reporting, ultimately strengthening conservatism.&#x0D; Research Implications - This study is meaningful in that it targets empirical data from 2019 and 2020 using the amount of conservatism on the effect of periodic auditor designation on audit quality. Since this system was first implemented in Korea in 2019, there are not many related data, so there are limitations in the analysis of related studies.
Directions of Modern Poetry Education for ‘Mourning as Ethics’

본 연구는 ‘윤리로서의 애도’를 위한 현대시 교육의 방향을 제시하였다. 이를 위하여 기존의 현대시 교육에서 현대시에 나타난 애도의 양상과 그 교육적 의의를 살펴보았으며, 그를 바탕으로 ‘윤리로서의 애도’에 주목한 현대시 교육의 방향을 제안하고자 하였다. 기존의 애도 이론은 사랑하는 사람의 죽음과 그로 인한 고통에 주목해왔으나, 본 논의에서는 ‘누군가’의 죽음으로부터 그 삶에 대한 의미와 가치가 논의됨에 착안하여 윤리의 관점에서 애도의 문제를 논의해 온 여러 애도 이론의 성과에 주목하고자 하였다. 이러한 연구의 관점에 따라, ‘윤리로서의 애도’를 타인의 삶과 죽음에 대하여 의미를 마련하고 그를 존중하는 태도의 차원에서 정의하였으며, 이를 바탕으로 현대시 교육에서 ‘윤리로서의 애도’를 인식하고, 수행하며 더 나아가 ‘애도하는 자’로서 자신을 성찰하는 내용이 필요함을 제안하였다. 이러한 논의는 기존의 현대시 교육에서 애도의 문제에 주목해 온 방식의 성과를 따르는 것이면서, 타인의 삶과 죽음에 대하여 윤리의 관점에 주목함으로써 그 존엄성을 강조하고자 하는 목적을 지닌다. This study suggested the direction of modern poetry education for "mourning as ethics". To this end, the aspects of mourning in modern poetry and its educational significance were examined in the existing modern poetry education, and based on this, the direction of modern poetry education focusing on "morality as ethics" was proposed. Existing mourning theories have paid attention to the death of a loved one and the suffering caused by it, but in this discussion, the issue of mourning has been discussed from the perspective of ethics, focusing on the discussion of the meaning and value of life from the death of "someone". According to the point of view of this study, "mourning as ethics" was defined in terms of preparing the meaning for the life and death of others and respecting them. Based on this, "mourning as ethics" was recognized in modern poetry education and However, it was suggested that it is necessary to reflect on oneself as a "those who mourn". This discussion has the purpose of emphasizing the dignity by paying attention to the perspective of ethics regarding the life and death of others.
The Pros and Cons of the 5-Year Single-Term Presidentialism and the Direction of Constitutional Amendment for Government Form

The greatest achievement of the 5-year term presidency under the 1987 Constitution, which was the product of the June Democracy Movement, was breaking the cycle of dictatorship that had persisted since the enactment of the 1948 Constitution. The isolation from the era of dictatorship became an important foundation for abolishing the legacy of authoritarianism that had taken root throughout Korean society. The 1987 Constitution has had a profound impact on the political, economic, social, and cultural spheres. Since 1987, South Korea has experienced four regime changes, and democracy has matured. Transparency in society as a whole has improved through systems such as disclosure of public officials' assets, real-name financial transaction system, and confirmation hearings for public appointments. The elimination of authoritarianism has also had a positive impact on the economy and culture, leading to economic development and the growth of the cultural industry. As the era of state capitalism comes to an end, global companies are emerging in South Korea, and the era of censorship comes to an end, South Korea's cultural industry has begun to gain global influence.&#x0D; Despite the clear achievements of the 5-year term presidency under the 1987 Constitution, there are also significant issues that need to be addressed. These include corruption and malfeasance among the President's inner circle, the damage caused by excessive concentration of power in the hands of the President, the incompetence of the President, problems in the relationship between the President and the National Assembly due to issues in election cycles, and political polarization caused by factional leadership conflicts.&#x0D; I would like to propose a Korean-style presidentialism as a constitutional amendment to solve these problems. Specifically, the term of office of the president elected by a runoff vote shall be changed to a four-year mid-term system, but the election cycle shall be adjusted to elect members in half in the early general elections and mid-term elections, respectively. This would give citizens the opportunity to evaluate the President and the National Assembly through two parliamentary elections. Introducing a vice-presidential system could lead to new problems, so it is preferable to maintain the Prime Ministerial system, but if the National Assembly has the power to recommend the Prime Minister, they could play an active role in the appointment of the Prime Minister every two years, in the event of an opposition party victory in a parliamentary election. This could also enable the formation of a coalition government between the ruling and opposition parties. In addition, it is necessary to reduce the President's authority to appoint constitutional officials and to expand the influence of the National Assembly.
All Shall FA-LLL: Breaking CT-RSA 2022 and CHES 2022 Infective Countermeasures with Lattice-Based Fault Attacks

At CT-RSA 2022, a new infective countermeasure to protect both the deterministic ECDSA and EdDSA signature schemes was introduced to withstand the threat of fault attacks. A few months later, another infective countermeasure for deterministic ECDSA was presented at CHES 2022 in the context of White-Box implementation. In this article we show that these two countermeasures do not achieve their objective by introducing several attacks combining fault injection and lattice reduction techniques. With as few as two faulty signatures, we succeed in recovering the corresponding private key. These results prove, once again, that the design of infective countermeasures is a very challenging task, especially in the case of asymmetric cryptography.
Structural Subtyping as Parametric Polymorphism

Structural subtyping and parametric polymorphism provide similar flexibility and reusability to programmers. For example, both features enable the programmer to provide a wider record as an argument to a function that expects a narrower one. However, the means by which they do so differs substantially, and the precise details of the relationship between them exists, at best, as folklore in literature. In this paper, we systematically study the relative expressive power of structural subtyping and parametric polymorphism. We focus our investigation on establishing the extent to which parametric polymorphism, in the form of row and presence polymorphism, can encode structural subtyping for variant and record types. We base our study on various Church-style λ-calculi extended with records and variants, different forms of structural subtyping, and row and presence polymorphism. We characterise expressiveness by exhibiting compositional translations between calculi. For each translation we prove a type preservation and operational correspondence result. We also prove a number of non-existence results. By imposing restrictions on both source and target types, we reveal further subtleties in the expressiveness landscape, the restrictions enabling otherwise impossible translations to be defined. More specifically, we prove that full subtyping cannot be encoded via polymorphism, but we show that several restricted forms of subtyping can be encoded via particular forms of polymorphism.
The role of a modern University in the formation of technological sovereignty of the country

Purpose: The paper explores the new role of a modern university in the formation of technological sovereignty of the country. Answers are given to the questions: “Is technological sovereignty real in principle? Is a modern university ready to defend technological sovereignty?” It is shown that the mission of a modern university is leadership in the creation of fundamentally new equipment, technologies and human capital. Methods: Open Internet data, tools of ecosystem and project approach, methods of system analysis, theory of synergetics and innovation management were used. Results: A critical analysis of the “bottlenecks” of the university’s development in a volatile economy has been carried out. The problems and priorities of the development of a modern university in the context of a challenge to technological sovereignty are noted. The prerequisites for the institutional transformation of education and the features of the products of a modern university relevant to the dictates of time are considered. The model of research and development management in the Russian Federation is characterized. Practical significance: the features of the multidimensional role of the fourth generation university in the mechanism of achieving technological sovereignty are noted. The possible scenarios for the implementation of the technological sovereignty of the country and the industry, as well as the features of launching innovations in new conditions are described. New tracks of development of a modern university are shown. It is noted that a modern university is a “country of tomorrow” in terms of material and technical, educational and laboratory facilities, innovative environment, support for young scientists, preservation of traditions and increment of values. It is proved that only the presence of all these components will provide conditions both for the qualitative evolution of the university and for achieving the technological sovereignty of the country as a whole.
Research on underwater biological detection method based on multi-scale fusion and attention mechanism

Underwater robots are an important tool for exploiting marine resources, while underwater target detection is a key technology for marine fishing by underwater robots. For the problem that the traditional algorithm is difficult to detect small targets and multiple scales in the underwater environment, this paper proposes an underwater biological detection algorithm based on the multi-scale feature fusion and attention mechanism. First, a YOLOv5 network is constructed, and a bi-directionally weighted BiFPN feature pyramid structure is fed into the neck network so that multiscale target features can be efficiently merged. Second, a channel and spatial convolutional attention mechanism is introduced between the neck network and the prediction network in order to increase the saliency of the underwater target that needs to be detected, which effectively reduces the missed and erroneous detection of underwater targets. The experimental results show that the proposed algorithm can accurately detect multi-scale underwater targets in complex underwater environments with an average accuracy of 80.18%, which is 2.87% better than YOLOv5, and an average recall of 85.06%, which is 4.81% better than YOLOv5.
Short-Text Semantic Similarity Model of BERT-Based Siamese Network

People convey their emotions and thoughts through words, the medium of human thoughts. Up against the vigorous development of streaming media, the calculation of text similarity is imperative in the field of natural language processing. Any text-related field is inseparable from text semantic similarity. The calculation of text semantic similarity plays a key role in document management, document classification, and document relevance. Besides, popular natural language processing tasks in some trendy fields, such as artificial intelligence, human-machine translation, problem system, intelligent chat system, and nomenclature recognition, are intertwined with text semantic similarity calculation. In recent years, many excellent researchers have studied the algorithms and models of text semantic similarity from different dimensions. In this paper, a new short-text cosine similarity calculation model of the BERT-based Siamese network is proposed.
Blockchain-Driven Hybrid Model for IoT Authentication

The Internet of Things has the potential to play a significant part in the ongoing Industrial Revolution. Machines, devices, and sensors are able to connect and communicate with each other via networks. These Internet of Things devices generate an enormous amount of data that is sensitive to privacy and security. For this reason, the security of these devices is of the utmost importance to guarantee the system’s reliability and efficiency. It has been suggested that one efficient way to increase the safety of authentication for Internet of Things networks is to use blockchain technology for the purpose of authenticating users and devices on those networks. The purpose of this study is to conduct research and make a proposal for a blockchain-driven hybrid model for the Internet of Things authentication. This model is intended to be an improvement based on previously developed models and has shown promising results on the Ganache blockchain.
Framework for Performance Enhancement of MPI based Application on Cloud

Cloud technology is a major revolution that has happened in the computing era that has changed the way applications and resources are used. Elasticity is the key characteristic of the cloud, wherein the required number of resources are provided as a service with a pay-as-you-go principle. This reduces the huge cost involved in buying, installing, and maintaining the resources. Cloud computing, with its highly scalable resources, can be a good platform for High-Performance Computing (HPC). HPC application performance highly depends on the quantity of the resources, which makes the cloud a suitable candidate. But the HPC community is not very happy with cloud technology, and most of the users still think cloud technology is not suitable for HPC applications. But virtualization technology, which is the foundation of the cloud, degrades the performance of applications in the urge to improve utilization. The hypervisor layer and resource sharing by the virtual machines (VMs) hosted on the same node are the main reasons for performance degradation in the cloud. The majority of the HPC applications belong to the message passing (MPI) category, and for these applications, communication cost is the major stakeholder in deciding performance. If these applications are hosted on the cloud, it leads to further performance degradation as the process on a VM communicates through the virtual network interface, which in turn shares the network interface of the host machine with other VMs. MPI-based applications hosted on MPPs work in a bandwidth shared environment as multiple processes communicate over the same network. But in the cloud, as the number of VMs increases, per node bandwidth availability per communication reduces. To address the above issues, we have built a framework to enhance the performance of MPI-based HPC applications on VMs by considering proper VM placement strategy and resource reservation policies, with knowledge of resource availability and process communication patterns. A VM placement strategy for dynamic clustering of VMs with high priority for shared memory-based communication is proposed and tested. Results show that with a medium number of processes, there is an improvement of around 70% with our placement strategy for high data communicating processes. If there are fewer processes, and the single physical node can hold all the VMs, then the performance improvement is up to 500%.
Analysis and evaluation of question items: A solution to enhance the quality of multiple-choice test

Objective tests are among the most used assessment forms in educational institutions. However, designing multiple-choice tests of good quality is usually very difficult as it requires test designers to implement the testing, analysis and evaluation of question items for adjustment and improvement prior to use. This study presents how to analyze and evaluate multiple-choice questions based on Classical Test Theory. The data used in this study are the exam results performed by regular students majoring in Informatics Teacher education and Computer Science in their four basic Informatics exam papers in Dong Thap University, from the academic year of 2017-2018 to that of 2020-2021. Based on the parameters of the questions entirely calculated by Microsoft Excel software, the authors show how to classify good question items in the exam papers that can be included in the question banks for future use of testing and assessment activities, and at the same time how to identify unsatisfactory questions that should be revised for adjustment, improvement, or elimination.
Prediction of Service Level Agreement Time of Delivery of Goods and Documents at PT Pos Indonesia Using the Random Forest Method

This study aimed to predict the service level agreement travel time for goods and document shipments at PT Pos Indonesia (Persero) from the island of Java to the islands of Kalimantan, Sulawesi, Maluku and Papua. This is very important because of the high competition between the logistics industry which is getting faster and faster. The random forest method was chosen because this method is easy to use and flexible for various kinds of data. The prediction results with Random Forest in this study have a good level of accuracy, namely 83.86% of the average 4 trials. This shows that the Random Forest method is the right choice for managing the existing data model at PT Pos Indonesia.
Construction of English APP Self-learning Platform Based on Swarm Intelligence Algorithm

Nowadays, the demand for English in life is increasing, and lifelong learning has become a necessity for human survival and development. The purpose of this paper is to build an English APP self-learning platform based on swarm intelligence algorithm. First, it sorts out the literature on English APP self-learning platform and intelligent optimization algorithm at home and abroad; Expected goals, effective learning time, combined with the learning difficulty of resources, knowledge points and time features contained in learning resources to create feature models for students and learning resources effectiveness. Finally, through the use of software testing theory, relevant example tests are carried out on the functions, interfaces, security, performance and other aspects of the platform. The network occupancy rate is 10%, the average memory occupancy rate is 23%, and the CPU occupancy rate is 10%. From this test that the English online self-learning platform has achieved the expected goals in terms of interface and functions.
VB-FLChain: a voting-based blockchain-enabled federated learning platform

In recent years, demand for collaborative model training has increased significantly. The key to realize decentralized model training without data disclosure is Federated Learning(FL). However, current research has not yet implemented a concrete method taking into account both efficiency and fault tolerance. And the incentive has not been fully considered. In this paper, the article proposes a novel voting-based blockchain-enabled federated learning platform named as VB-FLChain. The platform can be made incentive-aware by reward distribution in blockchain. With FL combined voting methods, the platform is more secure besides the high efficiency. Finally, the performance of VB-FLChain is measured by applying the UNSW-NB15 dataset.
Enhancing Evolutionary Algorithm Performance with Knowledge Transfer and Asynchronous Parallelism

This two-part PhD thesis (by Eric O. Scott, Advisors: Kenneth A. De Jong and Sean Luke) investigates asynchronous steady-state evolutionary algorithms and evolutionary knowledge transfer, respectively, as ways to address challenges that can make it difficult to apply evolutionary algorithms (EAs) to computationally intensive applications. A full copy of the dissertation can be found via ProQuest.
The Use of Confucian Scriptures and the Representation of Confucian Saints in the “Jugaku Gakusyo”

본고에서는 메이지 천황의 명을 받아 편찬한 수신 교과서 『유학강요』를 전통적 유교사상의 투광경을 가지고 분석하였다. 『유학강요』의 20개 편목은 인륜의 대의로서의 오륜과 그 이외의 15개의 덕목을 제시하고, 10종의 유교 경전에서 각 편목에 해당하는 구절을 뽑아 수록하고 있다. 이는 『유학강요』가 메이지기 덕육중심의 교육제도 아래에서 발간된 서적이라는 증거가 된다. 그렇지만 유교적 덕목과 경전을 적극적으로 활용하고 있는 이상, 전통적 유교의 그늘을 벗어나기는 어렵다. 또, 『유학강요』에서는 하･은･주로 대변되는 유교적 이상사회와 순･우･문왕･주공으로 대변되는 이상적 인간상을 제시하여 유동들이 목표로 해야 하는 사회상과 그들이 롤모델로 삼아야 하는 인간상을 드러냈다. 본고는 이를 분석하여 기존의 『유학강요』를 유교주의와 천황제 이데올로기와 밀접한 서적으로 간주하는 시각과는 다른 견해를 제시하고자 하였다. This paper analyzes the Shushin Textbook “Jugaku Gyosei” (The Essentials of Early Learning), compiled under the order of Emperor Meiji, with a floodlight of traditional Confucian thought. The 20 sections of the “Jugak gyo gyosei” present the five moral principles and 15 other virtues as the great principles of human ethics, and the sections corresponding to each section are extracted from 10 different Confucian scriptures. This is evidence that the “Jugaku gakkoumyo” was a book published under the virtue-education-centered educational system of the Meiji period. However, as long as it makes active use of Confucian moral principles and scriptures, it is difficult to escape the shadow of traditional Confucianism. In addition, the “Jugaku Gyosai” presented the Confucian ideal society represented by Xia, Shang, and Zhou, and the ideal human figure represented by Shun, Yu, King Wen, and Duke Zhou as the society to which the exiles should aspire and the beings they should serve as role models. This attempted to present a slightly different viewpoint from the conventional one that regards the Jugakgakjoso as a book closely linked to Confucianism and the emperor’s ideology. 本稿では、明治天皇の命を受けて編纂された修信敎科書『幼學綱要』を、伝統的な儒教思想の投光器を持って分析した。『幼學綱要』の20の編目は、人倫の大義としての五倫とそれ以外の15の徳目を提示し、10種の儒教経典から各編目に該当する箇所を抽出して収録している。これは『幼學綱要』が明治期の徳育中心の教育制度の下で発刊された書物である証拠となる。しかし、儒教的な徳目と経典を積極的に活用している以上、伝統的な儒教の影から逃れることは難しい。また、『幼學綱要』では、夏･殷･周に代表される儒教的な理想社会と、舜･禹･文王･周公に代表される理想的な人間像を提示し、流人が目指すべき社会と彼らがロールモデルとすべき存在として明らかにした。これは、従来の』幼學綱要』を儒教主義と天皇イデオロギーと密接な書物とみなす視点とは少し異なる見解を提示しようとした。
Data security-web login authentication process using password generating tile array token interval timed coloured Petri nets

In this paper, 'Password Generating Tile Array Token Interval Timed Coloured Petri Nets' is proposed to create a secured password. The proposed method provides a new process of authentication for individuals to secure their password. In spite of using only alphabets and characters as a password, the web users can use tiles as their password, which has alphabets or characters on it. It provides a new security to protect the information and gives a big challenge for the hackers to identify the password. The main objective of this paper is 'to provide high security with low-computational cost'. The proposed password generating tile array token interval timed coloured Petri nets (PGTAITCPN) method provides low computational cost 45.6%, low latency 65.3% and high-security level 95.6% better performance when compared with the existing methods, such as MEAS and OTPT.