이준일 교수

This Letter presents the first direct investigation of the p– Σ 0 interaction, using the femtoscopy technique in high-multiplicity pp collisions at s = 13 TeV measured by the ALICE detector. The Σ 0 is reconstructed via the decay channel to Λ γ , and the subsequent decay of Λ to p π − . The photon is detected via the conversion in material to e + e − pairs exploiting the capability of the ALICE detector to measure electrons at low transverse momenta. The measured p– Σ 0 correlation indicates a s

SUMMARY This paper investigates the effect of human resource investment in internal control over financial reporting on the disclosure of internal control weaknesses at both the firm and the individual department level. Using a unique reporting requirement for Korean-listed firms, this study uses the ratio of the number of employees involved with the implementation of internal controls (hereafter, IC personnel) to the total number of employees of the firm as a proxy for a firm's human resource i

A bstract Anisotropic flow coefficients, v n , non-linear flow mode coefficients, χ n,mk , and correlations among different symmetry planes, ρ n,mk are measured in Pb-Pb collisions at $$ \sqrt{s_{\mathrm{NN}}} $$ <mml:math xmlns:mml="http://www.w3.org/1998/Math/MathML"> <mml:msqrt> <mml:msub> <mml:mi>s</mml:mi> <mml:mi>NN</mml:mi> </mml:msub> </mml:msqrt> </mml:math> = 5 . 02 TeV. Results obtained with multi-particle correlations are reported for the transverse momentum interval 0 . 2 &lt; p T &

Correlations between moments of different flow coefficients are measured in Pb–Pb collisions at s NN = 5.02 TeV recorded with the ALICE detector. These new measurements are based on multiparticle mixed harmonic cumulants calculated using charged particles in the pseudorapidity region | η | < 0.8 with the transverse momentum range 0.2 < p T < 5.0 GeV/ c . The centrality dependence of correlations between two flow coefficients as well as the correlations between three flow coefficients, both in te

A bstract Cross sections for the coherent photoproduction of ρ 0 vector mesons in ultra-peripheral Pb-Pb collisions at $$ \sqrt{{\mathrm{s}}_{\mathrm{NN}}} $$ <mml:math xmlns:mml="http://www.w3.org/1998/Math/MathML"> <mml:msqrt> <mml:msub> <mml:mi>s</mml:mi> <mml:mi>NN</mml:mi> </mml:msub> </mml:msqrt> </mml:math> = 5 . 02 TeV are reported. The measurements, which rely on the π + π − decay channel, are presented in three regions of rapidity covering the range |y| &lt; 0 . 8. For each rapidity in

A bstract Systematic studies of charge-dependent two- and three-particle correlations in Pb-Pb collisions at $$ \sqrt{s_{\mathrm{NN}}} $$ <mml:math xmlns:mml="http://www.w3.org/1998/Math/MathML"> <mml:msqrt> <mml:msub> <mml:mi>s</mml:mi> <mml:mi>NN</mml:mi> </mml:msub> </mml:msqrt> </mml:math> = 2.76 and 5.02 TeV used to probe the Chiral Magnetic Effect (CME) are presented. These measurements are performed for charged particles in the pseudorapidity ( η ) and transverse momentum ( p T ) ranges |

A bstract The transverse momentum ( p T ) differential cross section of the charm-strange baryon $$ {\Xi}_{\mathrm{c}}^0 $$ <mml:math xmlns:mml="http://www.w3.org/1998/Math/MathML"> <mml:msubsup> <mml:mi>Ξ</mml:mi> <mml:mi>c</mml:mi> <mml:mn>0</mml:mn> </mml:msubsup> </mml:math> is measured at midrapidity (| y | &lt; 0.5) via its semileptonic decay into e + Ξ − ν e in pp collisions at $$ \sqrt{s} $$ <mml:math xmlns:mml="http://www.w3.org/1998/Math/MathML"> <mml:msqrt> <mml:mi>s</mml:mi> </mml:ms

Panax ginseng Meyer (P. ginseng; Korean ginseng) is well known for its medicinal properties. It canalleviate pathological symptoms, promote health, and prevent potential diseases via its antiinflammatory,antioxidant, homeostatic, and other positive effects on biological metabolism. Althoughmany studies have determined effects of P. ginseng on various diseases, such as cardiovascular, neurological,and immunological diseases, little is known about the effect of P. ginseng on autoimmune diseases. H

내부통제제도란 기업의 경영목표를 달성하기 위해 수행되는 여러 통제활동들을 말한다. 이 제도가 특히 중요시되게 된 것은 Enron 사건 이후 미국에서 2002년 Sarbanes-Oxley Act을 통해 내부통제제도의 확립과 유지에 대한 강력한 규제내용을 도입한 이후부터이다. 도입 이후 학계에서 다양한 연구들을 수행하였고 우리나라에서도 2000년대 중반 이후 유사한 제도를 도입하여 많은 연구가 이루어졌다. 이 분야의 선행연구들을 크게 세 가지, 세부적으로 여덟 가지로 구분하여 살펴보았다. 첫째, 내부통제 취약기업에 대한 연구로서 (1) 내부통제에 취약점이 존재하거나 개선한 기업의 특성, (2) 내부통제가 재무보고의 품질에 미친 영향, (3) 내부통제가 기업 또는 경영자의 행동에 미치는 영향, (4) SOX 준수(compliance)비용과 SOX에 대한 기업의 대응에 대한 연구이다. 둘째, 내부통제가 이해관계자들에 미친 영향에 대한 연구로서 (5) 내부통제 취약점이 발표된 경우의 시장반응

This paper investigates the relationship between managerial tone in management discussion and analysis (MD&amp;A) disclosures and stock price crash risk. We make a distinction between two types of tone—concave and convex—based on how managers’ tone changes according to whether performance is good or bad. Tone is classified as ‘concave’ (‘convex’) when managers overstate (understate) bad news and understate (overstate) good news. Using data on Chinese listed firms from 2013 to 2018, we find that

This study investigates whether other comprehensive income (OCI) reported in the statement of comprehensive income (one of the main financial statements after the adoption of K-IFRS) predicts a firm's future performance. Using the quarterly data of Korean listed companies, we examine the association between OCI estimates and future earnings. First of all, we find that OCI is positively associated with earnings in both 1- and 2-quarter ahead, supporting the predictive value of OCI. When we break

This study investigates whether other comprehensive income (OCI) reported in the statement of comprehensive income (one of the main financial statements after the adoption of K-IFRS) predicts a firm’s future performance. Using the quarterly data of Korean listed companies, we examine the association between OCI estimates and future earnings. First of all, we find that OCI is positively associated with earnings in both 1- and 2-quarter ahead, supporting the predictive value of OCI. When we break