• Korean Journal of Psychosomatic Medicine
• /
• v.16 no.2
• /
• pp.81-86
• /
• 2008

Delirium is not developed naturally and is not an endogenous disease. However, delirium has occurred in some specific populations, such as the elderly or medically compromised patients. These become limitations on the systematic study of the epidemiology of delirium. Many epidemiologic studies of delirium have been focused on the elderly due to the fact there are relatively few in the general population. In addition, assessment tools with various sensitivity and specificity have been used. Advanced age, male, poorer cognitive and functional status, and alcohol abuse are well known risk factors of delirium. the epidemiological data will be reviewed in the elderly, patients with dementia, hip fractures, patients hospitalized in intensive care units, terminal cancer and patients with stroke.

• Journal of the Korea Society of Computer and Information
• /
• v.10 no.3 s.35
• /
• pp.297-306
• /
• 2005

Compendium of arithmetic, geometry, and proportions and proportionality' that was published in Venice in 1494 has been recognized as the first bookkeeping data in the world. Major characteristics of Pacioli's bookkeeping rules were reviewed in this study as follows: All the necessary particulars for double entry bookkeeping were provided in Pacioli's bookkeeping rules;. List of property was described at the time of start of business; Three major books were used; Details of daily transactions were considered to be important; Strike through was lined at each description in journal books, details of daily transactions, and list of property after entry of ledger; Amount columns were provided and Arabic numerals were used; Annual settlement custom was being initiated; Profit and loss account was prepared at year-end; Trial balance sheet was inevitably described; Books were verified prior to closing accounts; Control account was not established; Financial statements were not prepared and business analysis was made, too; Finished goods inventory was not adjusted; Mark was assigned to books; Inter-office account was prepared; Branch accounts and branch ledgers were prepared; There was entries of trust; Current arrangement was described; The principle 'Cost or market price, whichever is lower basis' was promoted: Petty cash system is explained Checks and bills of exchange are used in bank account. As mentioned, characteristics of Pacioli's bookkeeping rules were reviewed; the signs of necessity for preparation of profit and loss statement and balance sheet is found as well as preparation of trial balance sheet and the rules may be considered as a very excellent one in terms of the bookkeeping on initiating stage of double entry bookkeeping.