To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).
The purpose of this study is to examine the effect of parents knowledge on oral health status toward their children. This study was carried out to investigate and analyze the congnitive degree of dental subjects and public who have an experience to be treated for their teeth on the dental knowledge, operative dentistry, and dental prothesis in the oral health care through the questionnaires. The results are as follows; 1. In questioning the fundamental knowledges, 47.6% of respondents in their thirties said that milk tooth of their children are number 20. Although schooling level of their parents is not rel evant to this survey, 21.9% who have only high-school diploma, said also "number 20". As a conclusion, most parents have a big concern in their children's teeth. 2. 44.0% parents answered, asked "who do decayed teeth sping up, and 26.4% said" It is why children eat sugary. Asked "What is efficient preventive measures decayed teeth", 26.5% said it is very relevant to be in the utilization of F-tooth-paste. 3. For children's good theeth, periodically brushing is the important. Most parents recognized brushing efficient. 4. In questioning the possession amount of decayed teeth, 45.8% have more than four. Usually those parents who have children filled their decayed teeth with artificial or installed with dental prosthesis. As a conclusion age is relevant in this study in P<0.05 level. 5. In asking for efficient starting-year of tooth brushing, 42.6% said that 2 or 3 year age is the most efficient, and especially 80.6% teath children to learn brushing themselves(P<0.05) 6. In surveying the way they obtained dental information, 38.9% were given from mass media, but 90% were once not delivered with the education of dental health. Because parents have been know narrow and deficient information of dental health mass media, experts in dental health have to deliver help their parents to be delivered with systematical dental information. The conclustion of this study can summarized that parent's role very important to their children's tooth health and the education program for systematical dental information should be delivered to their parents.
Journal of Korean Home Economics Education Association
/
v.29
no.1
/
pp.15-33
/
2017
The purpose of this study was to develop and evaluate a practical problem-based teaching learning process plan for safety in residential environment to raise safety awareness of middle school students. The plan consisting of 4 lessons has been developed and implemented according to the ADDIE model. Various activity materials (26 student's activity sheets and 8 reading texts, and 8 teacher's reading texts) and visual materials (4 sets of pictures & photos and 8 moving pictures) as well as questionnaire were developed for the 4-session lessons. The plans were implemented by the researcher to 4 classes 121 freshmen of M boy's middle school in Kyeongbuk during December 21st to 29th, 2015. Students were highly enjoyed and satisfied with the whole 4-lessons in the aspects such as the level of participation in the lesson, understanding of the contents, adequacy of materials and activities, and usefulness in own's daily life. Students also reported that they were highly aware to practice the contents learned from the lessons in daily family life at home with one's family and recommended to teach the lessons to other schools, too. It can be concluded that the teaching learning process plan for safety in residential environment would raise safety awareness of middle school students through the Home Economics subject.
Objectives : Considering the impact of depressive illness on physical and mental health of both mother and fetus, specification of a treatment algorithm for depressive disorder during pregnancy is legitimated. This article provides a systemic review of treatments for depressive disorder during pregnancy and lactation. Methods : According to the search strategy of the Clinical Research Center for Depression of Korean Health 21 R & D Project, PubMed and EMBASE were searched using terms with regard to the treatment of depressive disorders during pregnancy and lactation. Reference lists of related reviews and studies were searched. In addition, relevant practice guidelines were searched using the PubMed. All identified clinical literatures were reviewed and summarized in a narrative manner. Results : Pharmacotherapy during pregnancy and lactation requires a comprehensive assessment of the risks and benefits of treatment for both mother and fetus or neonate. Recently, there is growing evidence that the use of tricyclic and selective serotonin reuptake inhibitors during pregnancy and lactation does not result in increased risks of teratogenicity. Treatment strategies are described according to the point of time of pregnancy or lactation. FDA categories for antidepressants during pregnancy and lactation are described. In addition, issues regarding to the electroconvulsive therapy and psychosocial treatment are discussed. Conclusion : The treatment option for depressive disorders during pregnancy and lactation depends on the severity of depressive illnesses of the individual patient. For mild to moderate depression, the non-pharmacological treatment should be considered first. For moderate to severe depression, pharmacotherapy should be administered in addition to the psychosocial treatment. ECT is recommended for depressive disorder of severe intensity. As the research knowledge is limited, the recommendations should based on the best judgement of psychiatrists.
Journal of the Society of Cosmetic Scientists of Korea
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v.31
no.2
s.51
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pp.169-177
/
2005
The propensity to purchase babies' cosmetics is investigated and analysed for this research. The synopsis of this research paper is as follows. The first, the $68\%$ of all respondents do not how a manufacturer or brand name in the reality of variously emerging domestic and import cosmetics for babies. The second, in case of a child haying a fair, sensitive skin or atopy (atopic dermatitis), the respondents are careful in choosing babies cosmetics but in case of a child having a normal skin the older a child grows from a stage of a new-born, a baby and an infant to a primary-school child, the older its mother is, the more respondents use adults' cosmetics in common rather than use cosmetics only for babies. $7.6\%$ of respondents do not use babies' cosmetirs at ail. Especially, in using bathing goods such as a shampoo or a body cleanser, they frequently use adults' cosmetics in common. The third, the qualify is taken into the utmost consideration in purchasing babies' cosmetics. The Quality of imports is trusted and preferred better than that of domestic goods. The cost of purchasing babies cosmetics is less than 10,000 Won. consumers recognize that the price or cosmetics is rather high. The last, the improvement or babies cosmetics is 'the safety of goods', answered by $56.5\%$ of respondents. The respondents are generally not satisfied with babies' cosmetics. So, a baby's skin is threatened by a newly-built house syndrome, the increase of atopic dermatitis, etc., caused by an environmental pollutions, a change of diet and a change of residential life. Under these actual conditions, babies' cosmetics which can protect a delicate and sensitive skin of a baby should be developed immediately. Consumers should have a correct choice with precise recognition and information on a baby's skin and cosmetics and continually use the efficacious and excellent babies' cosmetics to prevent a baby from a skin irritation, and need to show a keen interest in a healthy skin of a baby.
The purpose of this study was to examine pervasive trends in oral cancer in different countries in an effort to discuss what to do to prevent cancer and drop a death rate. The materials of the study were selected from among articles of oral cancer by searching risk factor and epidemiology at a website (www.oraloncology.com). As a result of analyzing the selected literature, it's found that in our country, the percentage of oral cancer in total cancer dropped but the number of oral cancer patients was on the rise every year. In foreign countries, the number of oral cancer patients was on the increase as well, whereas the lethality dropped. In terms of demographic characteristics, the incidence rate of oral cancer was higher among men than women overall. The incidence rate of oral cancer was larger among older people. The major causes of oral cancer were smoking and drinking. To reduce the incidence rate of oral cancer, every possible institutional, administrative and legal measure should be taken to ensure of anti-smoking policies, and publicity of moderation in and abstinence from drinking should be reinforced. The additional causes of oral cancer were demographic characteristics by country and region. The incidence of oral cancer was under the influence of that was affected when the level of personal economy and education was low. Therefore it's important to redress social imbalance within a country and among countries to remove socioeconomic divide. As the oral cancer patients has increased every year, the incidence rate of it should accurately be grasped, and sustained research efforts should be made in consideration of demographic characteristics. Early diagnosis, public oral health education and preventive policies are all required to decrease the incidence rate of oral cancer.
Journal of agricultural medicine and community health
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v.30
no.1
/
pp.39-50
/
2005
Objectives: This investigation was carried out to explore the source and the mode of transmission of the diarrhea outbreak in Seongju-gun, Gyeongbuk, 2004 Methods: The authors conducted a questionnaire survey among the 275 persons (students, staff members and cooks) who ingested the possibly contaminated foods. We also investigated the drinking water and the dining facility, and we reviewed the process of cooking the salad, which was the presumed cause of the Enteropathogenic Escherichia coli(EPEC) diarrhea. The confirmed EPEC diarrheal case was defined as culture positive for EPEC, and the suspicious case was defined as diarrheal case with symptoms more than one of fever, vomiting and tenesmus. Results: The attack rate of EPEC diarrhea was 36.7%, and there were 8 confirmed cases. The possibility of the drinking being a source of the infection was very low, for chlorine was detected in all the drinking water via reviewing the past records and using a portable detector. The foods that were significantly associated with diarrhea were found. The relative risk (RR) for the lunch served Jul 7 was 4.12 (95% CI: 1.39-12.20). Among the non-boiled foods that were finally served, the RR for the salad was 1.66 (95% CI: 1.07-2.57). The cause of this outbreak was presumed to be the contaminated foods that were prepared by cooks using rubber glove with holes, and especially the salad and foods that were served sans boiling on Jul 7. Conclusions: Though this EPEC infection was not so clinically important, if a larger outbreak occurred, it might severely affect the public health. It is recommended to develop the more safe methods for cooking foods, and to strengthen the sanitary processing foods.
Korean Journal of Agricultural and Forest Meteorology
/
v.18
no.4
/
pp.199-207
/
2016
This study was conducted to develop a forest fire occurrence model using meteorological characteristics for practical forecasting of forest fire danger rate by reflecting the climate change for the time period of 2000yrs. Forest fire in South Korea is highly influenced by humidity, wind speed, temperature, and precipitation. To effectively forecast forest fire occurrence, we developed a forest fire danger rating model using weather factors associated with forest fire in 2000yrs. Forest fire occurrence patterns were investigated statistically to develop a forest fire danger rating index using times series weather data sets collected from 76 meteorological observation centers. The data sets were used for 11 years from 2000 to 2010. Development of the national forest fire occurrence probability model used a logistic regression analysis with forest fire occurrence data and meteorological variables. Nine probability models for individual nine provinces including Jeju Island have been developed. The results of the statistical analysis show that the logistic models (p<0.05) strongly depends on the effective and relative humidity, temperature, wind speed, and rainfall. The results of verification showed that the probability of randomly selected fires ranges from 0.687 to 0.981, which represent a relatively high accuracy of the developed model. These findings may be beneficial to the policy makers in South Korea for the prevention of forest fires.
Purpose: Sharing genetic information with family members is important for cancer awareness and prevention. The purpose of this study is to examine disclosure patterns of positive BRCA genetic test results to patients' relatives. Materials and Methods: A total of 106 probands who had positive BRCA genetic test results from the Korean Hereditary Breast Cancer Study participated in our study. Subjects were asked whether they had disclosed their genetic test results to first-, second-, and third-degree relatives. Univariate and multivariate analyses were used to identify factors associated with positive result sharing with close and distant relatives. Results: In total, 99 respondents (93.4%) informed at least one at-risk relative of the test result, and they all reported that they had disclosed their genetic test result to a first-degree relative. Communication of test results to other relatives occurred significantly less often, with only 31 of 99 subjects (31.3%) sharing their results with second- or third-degree relatives. In the results of univariate analyses, disclosure of genetic test results to more distant relatives was associated with marital status and months since post-test counseling. The reasons for communication were to provide information about the BRCArelated cancer risk and to recommend the genetic test. Conclusion: Most individuals with the BRCA mutation share their test results with first-degree family members; however, these results reach more distant relatives significantly less often. Therefore, it is necessary to encourage patients' communication with extended family members through systematic genetic counseling.
Implantable flexible sensor using polymer/metal multilayer processing technique for telemetrical real-time blood pressure monitoring is presented. The realized sensor is mechanically flexible, which can be less invasively implanted and attached on the outside of blood vessel to monitor the variation of blood pressure. Therefore, unlike conventional detecting methods which install sensor on the inside of vessel, the suggested monitoring method can monitor the relative blood pressure without injuring blood vessel. The major factor of sudden death of adults is a disease of artery like angina pectoris and myocardial infarction. A disease of circulatory system resulted from vessel occlusion by plaque can be preventable and treatable early through continuous blood pressure monitoring. The procedure of suggested new method for monitoring variation of blood pressure is as follows. First, integrated sensor is attached to the outer wall of blood vessel. Second, it detects mechanical contraction and expansion of blood vessel. And then, reader antenna recognizes it using telemetrical method as the relative variation of blood pressure. There are not any active devices in the sensor system; therefore, the transmission of energy and signal depends on the principle of mutual inductance between internal antenna of LC resonator and external antenna of reader. To confirm the feasibility of the sensing mechanism, in vitro experiment using silicone rubber tubing and blood is practiced. First of all, pressure is applied to the silicone tubing which is filled by blood. Then the shift of resonant frequency with the change of applied pressure is measured. The frequency of 2.4 MHz is varied while the applied pressure is changed from 0 to 213.3 kPa. Therefore, the sensitivity of implantable blood pressure is 11.25 kHz/kPa.
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