• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.135-145
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• 2022

To improve audit quality, certain Chinese auditing firms have added a third-level review by an additional signing auditor to the general evaluation by a signing auditor team consisting of an engagement auditor and a partner. Nonetheless, our research-based on 36,033 firm-year observations from 2004 to 2019 reveals that compared to the general review system, auditor teams under the three-level review system are less likely to issue modified audit opinions when abnormal financial conditions arise. This finding suggests that, while larger auditor teams' knowledge, experience, and information advantages can theoretically sharpen their judgment, their performance is more susceptible to interference from divergent opinions, the diffusion of responsibility, and lower energy invested by individual auditors, ultimately impairing their judgment regarding the audited enterprises' abnormal financial conditions. That is, the three-level review system, which aims to improve audit quality, actually worsens audit quality. This conclusion remains valid after the problems of heteroscedasticity and endogeneity are addressed by using firm-level cluster robust standard errors and two-stage regression. We hope that our research will draw the attention of auditing firms, prompting them to reconsider the rationality of the three-level review system.

• Asian Pacific Journal of Cancer Prevention
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• v.14 no.11
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• pp.6305-6309
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• 2013

Background: TIAM2, a Rac guanine nucleotide exchange factor, is closely associated with cell adherence and migration. Here, we aimed to investigate the role of TIAM2 in non-small cell lung cancer (NSCLC) cells. Materials and Methods: A small interference RNA (siRNA) was introduced to silence the expression of TIAM2. Invasion and motility assays were then performed to assess the invasion and motility potential of NSCLC cells. GST-pull down assays were used to detect activation of Rac1. Results: TIAM2 was highly expressed in NSCLC cells. Knockdown of TIAM2 inhibited the invasion and motility, and suppressed activation of Rac1. Further experiments demonstrated that knockdown of TIAM2 could up-regulate the expression of E-cadherin, and down-regulate the expression of MMP-3, Twist and Snail. Conclusions: Our data suggest that TIAM2 can promote invasion and motility of NSCLC cells. Activation of Rac1 and regulation of some EMT/invasion-related genes may be involved in the underlying processes.

• Journal of Korea Society of Digital Industry and Information Management
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• v.13 no.1
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• pp.173-183
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• 2017

The purpose of this study is to find out the difference of sense of self-efficacy and stress encountering strategy of university students under the stress situation depending on the smart-phone user group (addiction group, general user group). For this purpose, the study issues are established as follows. First, it has analyzed what is the correlation of smart-phone addiction, sense of self-efficacy, and stress encountering strategy. Second, it has studied if there is any difference of sense of self-efficacy and stress encountering strategy for the smart-phone user group. In order to verify such study issues, For 1,670 university students in the Chungcheong area, smart-phone addiction scale, sense of self-efficacy scale, and stress encountering method scale were administered. Looking into the study result, first, as a result of the relativity analysis, it displayed the correlation of preference of test difficulty, self-control efficacy and important negative from the smart-phone addiction and sense of self-efficacy. In addition, all sub-variables of smart-phone addiction and avoidance orientation from the stress encountering strategy displayed the important positive correlation, and from the smart-phone addiction, the virtual world orientation and pursuit of social-support displayed the important negative correlations, and all sub-variables (interference with ordinary living, virtual world striving direction, withdrawal, resistance) of smart-phone addiction and problem solving-orientation displayed the negative correlation. Second, as a result of verification for the difference of the smart-phone addiction group and general use group following the sense of self-efficacy, the general use group is shown to have higher self-control efficacy sense than the addiction group. And third, as a result of verifying the difference of stress encountering following the smart-phone addiction group and general use group, the addiction group is shown to be lower than the general use group in terms of social support pursuit and problem solution orientation with the avoidance orientation shown to be higher. This type of result is expected to provide the base data when developing the smart-phone addiction preventive education program by finding out in details for the characteristics of smart-phone addiction group for university students.

• Korean Journal of Optics and Photonics
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• v.17 no.5
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• pp.469-474
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• 2006

A $1{\times}16$ thermo-optic switch with small excess loss using multimode interference(MMI) couplers is designed, fabricated, and measured. This paper introduces the proposed $1{\times}16$ thermo-optic switch, and discusses the measurement results. The $1{\times}16$ thermo-optic switch is farmed as 4-stage which consists of 15 unit devices. The unit devices are the $2{\times}2$ thermo-optic switches with Mach-Zehnder interferometer(MZI) structure. The characteristics of the $1{\times}16$ thermo-optic switch depends strongly on each unit device. The unit deviceconsists of two 3-dB general interference MMI couplers and two single mode waveguide arms as a phase shifter. First of all, the 3-dB optical splitter and $2{\times}2$ MZI thermo-optic switch have been tested to confirm the characteristics of the unit devices of the $1{\times}16$ MZI thermo-optic switch. Using the measurement results of the unit devices, the $1{\times}16$ MZI thermo-optic switch can be produced with better characteristics. The resultant structure of the MMI coupler with the optical light source of wavelength of 1550nm for the $1{\times}16$ thermo-optic switch is that the width and the optimized length are $25{\mu}m\;and\;1580{\mu}m$, respectively. The smallest excess loss fur the unit device is -0.5dB and the average excess loss is -0.7dB.

• Asian Pacific Journal of Cancer Prevention
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• v.14 no.9
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• pp.5467-5472
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• 2013

Objective: To construct short hairpin RNA (shRNA) eukaryotic expression vectors targeting Livin and Survivin genes, and to explore the impact of co-transfection of Livin and Survivin shRNA expression vectors on the biological behavior of HepG2 cells. Methods: shRNA eukaryotic expression vectors pSD11-Livin and pSD11-Survivin were designed and constructed then transfected into HepG2 cells separately or in combination. mRNA and protein expression in transfected cells was assessed by quantitative fluorescence PCR and Western blotting, respectively. Cell proliferation was measured by MTT assay and cell apoptosis by TUNEL assay. Results: The Livin and Survivin shRNA eukaryotic expression vectors were successfully constructed and transfected into HepG2 cells. The relative mRNA expression levels of Livin and Survivin in HepG2 cells co-transfected with pSD11-Livin and pSD11-Survivin were $0.12{\pm}0.02$ and $0.33{\pm}0.13$, respectively, which was significantly lower than levels in cells transfected with either pSD11-Livin or pSD11-Survivin (P<0.05). The relative protein expression levels of Livin and Survivin in the co-transfected cells were also significantly decreased compared to single-transfection (P<0.05). The inhibition rate of cell growth in the co-transfection group was higher than that in the single-transfection groups at 48 h, 60 h, or 72 h after transfection (P<0.01). The apoptotic rate increased to the greatest extent in the co-transfection group relative to any other group (P<0.05). Conclusions: Co-transfection with pSD11-Livin and pSD11-Survivin was more efficient than transfection with either vector alone in reducing the mRNA and protein expression of Livin and Survivin genes in HepG2 cells. Co-transfection also inhibited the proliferation of transfected cells more than the other groups, and induced cellular apoptosis more effectively.

• Development and Reproduction
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• v.16 no.1
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• pp.59-67
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• 2012

Previously, we found that $Zap70$ (Zeta-chain-associated protein kinase) expressed in the mouse oocytes and played significant role in completion of meiosis specifically at MI-MII (metaphase I-II) transition. Microinjection of $Zap70$ dsRNA into the cytoplasm of germinal vesicle oocyte resulted in MI arrest, and exhibited abnormalities in their spindles and chromosome configurations. The purpose of this study was to determine the mechanisms of action of $Zap70$ in oocyte maturation by evaluating downstream signal networking after $Zap70$ RNAi (RNA interference). The probe hybridization and data analysis were used by Affymetrix Gene Chip Mouse Genome 430 2.0 array and GenPlex 3.0 (ISTECH, Korea) software, respectively. Total 1,152 genes were up (n=366) and down (n=786) regulated after $Zap70$ RNAi. Among those genes changed, we confirmed the expressional changes of the genes involved in the regulation of actin cytoskeleton and MAPK (mitogen-activated protein kinase) signaling pathway, since the phenotypes of $Zap70$ RNAi in oocytes were found in the changes in the chromosome separation and spindle structures. We confirmed the changes in gene expression in the actin skeletal system as well as in the MAPK signaling pathway, and concluded that these changes are main cause of the aberrant chromosome arrangement and abnormal spindles after $Zap70$ RNAi.

• Journal of Ocean Engineering and Technology
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• v.28 no.4
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• pp.274-279
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• 2014

This paper investigates the line dynamic forces connecting tugs and a floater, where the planar motion of the floater is due to the weather criteria during the position keeping of the offshore structure by tugs. The analysis situation consists of the position keeping states for the seabed mooring line connection work of the offshore structure at the offshore site. Specifically, the decision about the tug power capacity for the position keeping is essential and depends on the weather criteria, line characteristics, length of line, etc. The planar motion of the structure is constrained by the interference of the installation vessel's operational range, behavior of the underwater fairlead, and other surrounding structures. In this paper, the tug line forces and planar motion of an offshore structure are summarized dependent on the tug line length and line material characteristics in the states fora given floater draft and weather criteria. The tug line dynamic forces and planar motion evaluated here will be used to determine the proper tug power and clearance of an offshore structure.

• Journal of Electrical Engineering and information Science
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• v.2 no.3
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• pp.105-112
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• 1997

The performance of a shared memory multiprocessor system is very sensitive to process scheduling. w can enhance the performance of a whole system as well as of an individual process by taking the multiprocessor characteristics into account in the design of the process scheduler. In this paper, we proposed a general purpose scheduler for a shared memory multiprocessor, called the Two-Level Multi-Scan (TLMS) process scheduler, that considers the processor affinity loosely and decreases the interference among multiple processors greatly. The TLMS scheduler is composed of a local scheduler at each processor and a semi-global scheduler that balances the load among processors. In particular, the semi-global scheduler tries to minimize priority inversion, which is an important factor of the system performance. The TLMS scheduler also tries to reduce the number of resources to be shared and improves the processor utilization. to meet these requirements, th semi-global scheduler interacts with the operation of the local scheduler when a need arises, thus the name is loose processor-affinity. We also show that the proposed scheduling technique can be extended for other types of resources making it a general purpose resource management queue.

• Journal of Korea Society of Digital Industry and Information Management
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• v.9 no.1
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• pp.151-163
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• 2013

Recently the attention on digital hologram that is regarded as to be the final goal of the 3-dimensional video technology has been increased. Digital hologram is calculated by modeling the interference phenomenon between an object wave and a reference wave. The modeling for digital holograms is called by computer generated hologram (CGH) Generally, CGH requires a very large amount of calculation. So if holograms are generated in real time, high-speed method should be needed. In this paper, we analyzed CGH equation, optimized it for mapping general purpose graphic processing unit (GPGPU), and proposed a optimized CGH calculation technique for GPGPU by resource allocation and various experiments which include block size changing, memory selection, and hologram tiling. The implemented results showed that a digital hologram that has $1,024{\times}1,024$ resolution can be generated during approximately 24ms, using 1K point clouds. In the experiment, we used two GTX 580 GPGPU of nVidia Inc.

• Journal of the Korean Society for Precision Engineering
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• v.33 no.8
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• pp.669-681
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• 2016

Mechanical designers often make mistakes that result in unwanted over-constraints, causing difficulty in assembly operations and residual stress due to interference among parts. This study is concerned with detection and elimination of over-constraints. Screw theory is a general method that is used for constraint analysis of an assembly and motion analysis of a mechanism. Mechanical assemblies with plane-plane, pin-hole, and pin-slot constraint pairs are analyzed using screw theory to illustrate its utility. As a real-world problem, a ball valve design is analyzed using the same method, and several unwanted over-constraints are detected. Elimination measures are proposed. Nominal dimensions of some parts are adjusted, and dimensions and tolerances of the pins and holes are modified using the virtual condition boundary concept. The revised design is free of over-constraints. General procedure for applying screw theory to constraint analysis is established and demonstrated; it will contribute to improving quality of assembly designs.