• Korean Journal of Veterinary Research
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• v.60 no.1
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• pp.25-32
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• 2020

Natural killer (NK) cells play have a crucial role in the early phase of immune responses against various pathogens. We compared characteristics of canine NK cells against two canine mammary carcinoma cell lines, REM134 and CF41.Mg. REM134 showed higher expression of progesterone receptor, proliferative cell nuclear antigen, Ki67, multiple drug resistance, Bmi-1, c-myc, E-cadherin, and human epidermal growth factor receptor type-2 than that of CF41.Mg. For specific expansion and activation of NK cells, we isolated CD5 negative cells from canine peripheral blood mononuclear cells and co-cultured K562 cells in the presence of interleukin (IL)-2, IL-15, and IL-21 for 21 days. As a result, we found that expression markers of activated NK cells such as NKp30, NKp44, NKp46, NKG2D, CD244, perforin, granzyme B, and tumor necrosis factor alpha were highly upregulated. In addition, we found there was upregulated production of interferon gamma of activated NK cells against target cells such as REM134 and CF41.Mg. Specifically, we observed that cytotoxicity of NK cells against target cells was more sensitively reacted to CF41.Mg than REM134. Based on the results of this study, we recommend the development of an experimental application of CF41Mg, which has not been reported in canine mammary carcinoma research.

• Journal of East Asia Management
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• v.4 no.1
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• pp.23-51
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• 2023

We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.

• Journal of applied mathematics & informatics
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• v.4 no.2
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• pp.573-581
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• 1997

In this paper we prove a weak common fixed point theo-rem in a normed almost linear space which is different from the result of S. P. Singh and B.A. Meade [9]. However for a Banach X our theorem is equal to the result of S. P. Singh and B. A. Meade.

• Proceedings of the CALSEC Conference
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• 2004.02a
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• pp.266-270
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• 2004

Cyber CEO REMS 구축과정 1. Cyber CEO REMS는 실시간 경영관리를 하는 경영군단 이며, 경영전략에 따라 맞춤 제작되는 세스템임. 2. 법인생명체인 기업활동구조 진단 3. 기업활동구조 수술 처방 4. 기업활동 구조 수술 설계 5. 기업활동구축(중략)

• Journal of the Korean Ceramic Society
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• v.30 no.12
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• pp.1089-1095
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• 1993

The $\alpha$-Al2O3 (1100) surfaces were studied with reflection electron microscopy (REM) technique. Severely faceted surfaces were found in the <1120> azimuth. Two methods were applied for indexing the facets. The facets are indexed as (1101) and vicinal facets of (1102), while the macroscopic plane is (1100).

• Proceedings of the KWS Conference
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• 2001.10a
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• pp.112-115
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• 2001

• Communications of the Korean Mathematical Society
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• v.16 no.4
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• pp.595-606
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• 2001

Using p-adic class number formula, we derive a congru-ence relation for class numbers of the simplest cubic fields which can be considered as a cubic analogue of Ankeny-Artin-Chowlas theo-rem, Furthermore, we give an elementary proof for an upper bound for the class numbers of the simplest cubic fields.

• Korean Journal of Materials Research
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• v.19 no.2
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• pp.111-114
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• 2009

For the fabrication of core-shell structure bimetallic lead-free solder balls, both the critical temperature ($T_{cr}$) for the phase separation of two immiscible liquid phases and the temperature coefficient of the interfacial tension between the two separated liquid phases are required. In order to obtain this information, the temperature dependence of the surface tension of 60%Bi-24%Cu-16%Sn(-REM) alloys was measured using the constrained drop method. The slope of the temperature dependence of the surface tension changed clearly at a critical temperature for the separation of two immiscible liquid phases. The critical temperature of the 60%Bi-24%Cu-16%Sn alloy was estimated to be 1097K. An addition of 0.05% Ce decreased the critical temperature to 1085K, whereas that of 0.05% La increased it to 1117K. It was found that the surface tension and its temperature coefficient of the 60%Bi-24%Cu-16%Sn alloy were slightly increased by the addition of 0.05% Ce and 0.05% La. In addition, additions of Ce and La increased the temperature coefficient of the interfacial tension.

• Korean Institute of Interior Design Journal
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• v.23 no.5
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• pp.58-66
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• 2014

A desire to lightness of architecture has continued from the past to today. As Paul Virilio mentioned "The aesthetics of disappearance starts from a desire", the desire of architecture to lightness assumes the connection to hidden dimension of everything over the freedom of materials when it is related to the aesthetics of disappearance. This study assumes that the lightness of an architecture today can be interpreted by means of the aesthetics of disappearance. The lightness of an architecture is a concept for the potential possibility of an architecture. Therefore, it is to analyze the relationship by connecting the features of the lightness which is obtained from the examples of the Cartier foundation of Jean Nouvel and Seattle central library of Rem Koolhaas to the aesthetics of disappearance, that is, the disappearance of the materials, disappearance of the subjects, disappearance of the meaning and disappearance of physical. Based on these, it is also to prove the influence of the aesthetic of disappearance on the architecture as a social phenomenon of technology today.

• Journal of the Korean Society of Safety
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• v.31 no.4
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• pp.136-142
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• 2016

The FMEA is a widely used technique to pre-evaluate and avoid risks due to potential failures for developing an improved design. The conventional FMEA does not consider the possible time gap between occurrence and detection of failure cause. When a failure cause is detected and corrected before the failure itself occurs, there will be no other effect except the correction cost. But, if its cause is detected after the failure actually occurs, its effects will become more severe depending on the duration of the uncorrected failure. Taking this situation into account, a risk metric is developed as an alternative to the RPN of the conventional FMEA. The severity of a failure effect is first modeled as linear and quadratic severity functions of undetected failure time duration. Assuming exponential probability distribution for occurrence and detection time of failures and causes, the expected severity is derived for each failure cause. A new risk metric REM is defined as the product of a failure cause occurrence rate and the expected severity of its corresponding failure. A numerical example and some discussions are provided for illustration.