• Title/Summary/Keyword: 정의가능성

Search Result 1,283, Processing Time 0.027 seconds

A Study on Practices and Improvement Factors of Financial Disclosures in early stages of IFRS Adoption - An Integrative Approach of Korean Cases: Embracing Views of Reporting Entities and Users of Financial Statements (IFRS 공시 실태 개선방안에 대한 소고 - 보고기업, 정보이용자 요인을 고려한 통합적 접근 -)

  • Kim, Hee-Suk
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
    • /
    • v.7 no.2
    • /
    • pp.113-127
    • /
    • 2012
  • From the end of 1st quarter of 2012, Korean mandatory firms had started releasing financial reports conforming to the K-IFRS(Korean adopted International Financial Reporting Standards). Major characteristics of IFRS, such as 'principles based' features, consolidated reporting, 'fair value' measurement, increased pressure for non-financial disclosures have resulted in brief and various disclosure practices regarding the main body of each statements and vast amount of note description requirements. Meanwhile, a host of previous studies on IFRS disclosures have incorporated regulatory and/or 'compete information' perspectives, mainly focusing on suggesting further enforcement of strengthened requirements and providing guidelines for specific treatments. Thus, as an extension of prior findings and suggestions this study had explored to conduct an integrative approach embracing views of the reporting entities and the users of financial information. In spite of all the state-driven efforts for faithful representation and comparability of corporate financial reports, an overhaul of disclosure practices of fiscal year 2010 and 2011 had revealed numerous cases of insufficiency and discordance in terms of mandatory norms and market expectations. As to the causes of such shortcomings, this study identified several factors from the corporate side and the users of the information; some inherent aspects of IFRS, industry/corporate-specific context, expenditures related to internalizing IFRS system, reduced time frame for presentation. lack of clarity and details to meet the quality of information - understandability, comparability etc. - commonly requested by the user group. In order to improve current disclosure practices, dual approach had been suggested; Firstly, to encourage and facilitate implementation, (1) further segmentation and differentiation of mandates among companies, (2) redefining the scope and depth of note descriptions, (3) diversification and coordination of reporting periods, (4) providing support for equipping disclosure systems and granting incentives for best practices had been discussed. Secondly, as for the hard measures, (5) regularizing active involvement of corporate and user group delegations in the establishment and amendment process of K-IFRS (6) enforcing detailed and standardized disclosure on reporting entities had been recommended.

  • PDF

Usefulness of Interferon-$\gamma$ Measurement Following Stimulation of Tuberculosis-specific Antigens for Diagnosis of Latent Tuberculosis Infection in Children Exposed to Pulmonary Tuberculosis (폐결핵 접촉력을 가진 소아에서 잠복 결핵 감염의 진단을 위한 결핵 특이항원 자극 인터페론-감마 측정의 유용성)

  • Sung, Ji Yeon;Ki, Joo Hwa;Yang, Mi Ae;Kim, So Hee;Eun, Byung Wook;Kim, Nam Hee;Park, Kyoung Un;Lee, Jina;Choi, Eun Hwa;Lee, Hoan Jong
    • Pediatric Infection and Vaccine
    • /
    • v.15 no.1
    • /
    • pp.52-58
    • /
    • 2008
  • Purpose : Whole blood interferon-$\gamma$ assay was developed and many studies showed its usefulness in diagnosing tuberculosis (TB) including latent tuberculosis infection (LTBI). However, assessment in children has been limited. This study was undertaken to evaluate the usefulness of QuantiFERON-TB Gold for the diagnosis of LTBI in children exposed to pulmonary TB. Methods : Children who visited Seoul National University Bundang Hospital with a history of TB exposure were enrolled from January 2006 to December 2007. They were evaluated with chest x-rays, tuberculin skin test (TST) and QuantiFERON-TB Gold test. TST was retested 3 months later for those with initial negative reactivity. Definition of LTBI was made on the basis of the TST reactivity. Results : Among the 103 children with a history of TB exposure, 49 children were tested with chest x-ray, TST, and QuantiFERON-TB Gold. Twenty-two were males. Median age was 7.5 years (range; 3 months to 14.7 years). According to TST reactivity, LTBI was in 8 (19%), no infection was in 21 (50%), possible LTBI was in 13 (31%). QuantiFERON-TB Gold test was positive in 5 of the 49 subjects (10%); 3 of the 13 subjects (23.1%) in unknown status, 1 of the 8 subjects (13%) in LTBI, and 1 of the 21 subjects (5%) without infection. The agreement between the QuantiFERON-TB Gold and the TST was poor (${\kappa}=0.101$). Conclusion : QuantiFERON-TB Gold showed poor sensitivity for the diagnosis of LTBI in children with exposure to TB. QuantiFERON-TB Gold alone does not seem to be useful in the diagnosis of LTBI in children.

  • PDF

Usefulness of Data Mining in Criminal Investigation (데이터 마이닝의 범죄수사 적용 가능성)

  • Kim, Joon-Woo;Sohn, Joong-Kweon;Lee, Sang-Han
    • Journal of forensic and investigative science
    • /
    • v.1 no.2
    • /
    • pp.5-19
    • /
    • 2006
  • Data mining is an information extraction activity to discover hidden facts contained in databases. Using a combination of machine learning, statistical analysis, modeling techniques and database technology, data mining finds patterns and subtle relationships in data and infers rules that allow the prediction of future results. Typical applications include market segmentation, customer profiling, fraud detection, evaluation of retail promotions, and credit risk analysis. Law enforcement agencies deal with mass data to investigate the crime and its amount is increasing due to the development of processing the data by using computer. Now new challenge to discover knowledge in that data is confronted to us. It can be applied in criminal investigation to find offenders by analysis of complex and relational data structures and free texts using their criminal records or statement texts. This study was aimed to evaluate possibile application of data mining and its limitation in practical criminal investigation. Clustering of the criminal cases will be possible in habitual crimes such as fraud and burglary when using data mining to identify the crime pattern. Neural network modelling, one of tools in data mining, can be applied to differentiating suspect's photograph or handwriting with that of convict or criminal profiling. A case study of in practical insurance fraud showed that data mining was useful in organized crimes such as gang, terrorism and money laundering. But the products of data mining in criminal investigation should be cautious for evaluating because data mining just offer a clue instead of conclusion. The legal regulation is needed to control the abuse of law enforcement agencies and to protect personal privacy or human rights.

  • PDF

Possibilities of Wasabia japonica Matsum Culture using Cold Water of the Soyang River Dam (소양강댐의 냉수(冷水)를 이용한 고추냉이 재배 가능성)

  • Lee, Sung-Woo;Seo, Jeong-Sik;So, Ho-Seob;Beon, Hak-Su;Park, Jang-Hwan;Kim, Suk-Dong
    • Korean Journal of Medicinal Crop Science
    • /
    • v.4 no.4
    • /
    • pp.294-300
    • /
    • 1996
  • We performed an experiment to confirm the possibility of wasabi culture using the wat­er of the Soyang River Dam in Chunchon and the ground water in Suwon. Water mineral content of Soyang River except for P was less than that of ground water of Suwon. Dis­solved oxgen and E C of Chunchon was proper to culture wasabi but E C and dissolved oxgen of Suwon was not suitable for that. Water temp. of Soyang river was very changable by month while that of the ground water in Suwon was kept constantly. In Soyang river of Chunchon the month that water temp. show $8{\sim}18^{\circ}C$, optimal growth temp., was May to Nov. and the month that water temp. show less than $6^{\circ}C$, growth limit temp., was $Jan.\;{\sim}\;Feb.$ of Chunchon. Rhizome weight of main stem in Chunchon and Suwon was 63g and 22g per plant and rate of maketable rhizome was each 80%, 0% by culture of 32 months to include raising see­dling period of 13 months. Dry matter partitioning ratio of petiole in Soyang river of Chunchon was the highest of all others but it was lowest of all others in ground water of Suwon. Rhizome weight of main stem in Chunchon was showed possitive correlation with plant height and fresh top weight and in Suwon it was showed possitive correlation with root weight and high possitive correlation with No. of total leaves and No. of tillers.

  • PDF

An Epidemiologic Investigation of Enteropathogenic Escherichia Coli (EPEC) Outbreak in Seongju-gun, Gyeongbuk, 2004 (2004년 경상북도 성주군에서 발생한 장병원성대장균의 유행에 관한 역학조사)

  • Baik, Dalh-Yeon;Yeom, Seok-Hyeon;Lee, Kwan;Lim, Hyun-Sul
    • Journal of agricultural medicine and community health
    • /
    • 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.

  • PDF

The Boundary Between Sino-Korea Craton and Yangtze Craton and Its Extension to the Korean Peninsula (중.한 및 양쯔 육괴 경계와 한반도로의 연장가능성)

  • Mingguo, Zhai;Wenjun, Liu
    • The Journal of the Petrological Society of Korea
    • /
    • v.7 no.1
    • /
    • pp.15-26
    • /
    • 1998
  • The Dabie-Sulu ultra-high pressure metamorphic (UHPM) zone is commonly suggested to be a collisional belt between the Sino-Korea craton (North China craton) and Yangtze craton (Zhai and Cong, 1996). Two important questions in formulating the tectonic evolution of the northeast Asia are : (1) the boundary between the UHPM zone and the Sino-Korea craton in the Shandong peninsula and (2) the extension of this Chinese UHPM zone into the Korean peninsula. There have been different opinions on the boundary between UHPM zone and the Sino-Korea craton in the Shandong peninsula. For example, the boundary has been suggested to be the Tan-Lu fault (Bai et al., 1993; Wang and Cong, 1996), or Wulian-Rongcheng fault (Cao et al., 1990). Our recent study finds out new evidences, indicating that the possible boundary is the Kunyushan granitoid complex zone, which occurs along the Wulian-Muping fault. Our new evidences are : (1) the basic rocks west to the Kunyushan granitoid zone are high-pressure granulites rather than eclogites (Zhai, 1996) with their Sm-Nd isotopic ages of 1750 Ma and 2788 Ma, representing their retrograde metamorphic and petrogenetic ages, respectively (Li et al., 1997b); (2) the orthogneisses west to the Kunyushan granitoid zone yield 2600-2900 Ma zircon ages and 1600-2020 Ma Rb-Sr and chemical U-Th-total Pb ages, with no younger data (Enami et al., 1993; Ishizaka et al., 1994), having a typical characteristic for the early Precambrian rocks in the Sino-Korea craton; (3) the orthogneisses east to the Kunyushan granitoid zone have 110-320 Ma isotopic ages with a peak value of 180-230 Ma, showing a typical characteristic of metamorphic rocks in the UHPM zone; (4) the Kunyushan granitoid zone consists of numerous granitic bodies, stocks and veins, which have 1900-2000 Ma, 610-710 Ma and 124-180 Ma istotopic ages indicating a long and complicated evolution history of this granitoid zone. There are many lenses and enclosures of metamorphic rocks from the Sino-Korea craton and Sulu UHPM belt in the Kunyushan granitoid zone. Zhai et al. (1998) have defined the Kunyushan granitoid zone as the Jiaodong Boundary complex zone. Some geologists suggested that the UHPM zone extend eastward to the Korea peninsula (Yin and Nie, 1993; Wang and Cong, 1996) and possibly to the Imjingang belt (Chang, 1994; Ree et al., 1996). Unfortunately, there has not been a conclusive evidence indicating that UHPM rocks occur in the Korea peninsula. In this regard, it becomes more important to compare metamorphic rocks in the Shandong peninsula with those in northern and southern Korea peninsula.

  • PDF

Predictors of breast-feeding discontinuation in some followed-up hospital-delivered mothers (추적조사된 대구시내 일부 병원분만 산모에서 모유수유중단 예측변수)

  • Lee, Choong-Won;Lee, Moo-Sik;Park, Jong-Won;Lee, Mi-Young;Kang, Mi-Joung;Shin, Dong-Hoon;Lee, Se-Youp
    • Journal of Preventive Medicine and Public Health
    • /
    • v.28 no.4 s.51
    • /
    • pp.845-862
    • /
    • 1995
  • We followed prospectively some hospital-delivered mothers to identify characteristics of those not initiated breast-feeding and predictors of breast-feeding discontinuation in monthly telephone interviews. Recruits were composed of 482 mothers who delivered their babies at one university hospital and one OB/GYN clinic in September to November 1991. Breast-feeding discontinuation was defined as switch to 100% formula lasting more than one week regardless of solid foods. Average age of the study subjects was 27.3 years of age(standard deviation 3.2). Multiple logistic regression analysis indicated native place, occupation, method of delivery and method of feeding considered to be better for maternal health were statistically significant(p<0.1) between initiators and non-initiators of breast feeding. In starting cohort(N=242) of those initiated breast-feeding, that median of breast-feeding discontinuation were 5 months and 25th and 75th percentiles were 3 and 9 months respectively. In Cox's proportional hazard model, mothers with $10\sim13$ years of education were 2.63 times (95% confidence interval, CI $1.50\sim4.60$) more likely to discontinue than those with less than 9 years of education and those with more than 13 years of education were 3.55 time (95% CI $1.99\sim6.33$). Compared with house wife, mothers with part-time jobs were 1.99 times (95% CI $0.86\sim4.57$) more likely to discontinue and those with employed full-time were 1.55 times (95% CI $0.96\sim2.51$). These results suggest that the predictors of initiation and discontinuation of breast-feeding may be different and different target populations should be selected to promote initiation and to prevent discontinuation of breast-feeding according to the period after birth.

  • PDF

A study on specialized hospitals and allowed range of internet advertisement (전문병원 지정제도와 인터넷 의료광고의 허용범위)

  • Lee, Byung-Jun
    • Journal of Legislation Research
    • /
    • no.53
    • /
    • pp.375-418
    • /
    • 2017
  • Recently, a specialized hospital designation system has been introduced. In this regard, it is a question of whether a hospital can be searched by using the term 'specialized hospital' or 'specialized' in Internet online search. In this paper, it was examined whether there is a possibility that the medical institution might be mistaken as a specialized hospital designated by the Ministry of Health and Welfare when the concept of 'specialized hospital' or 'specialized' was used in advertisements. The name specialized hospitals can basically have three general meaning. So, if there is a possibility of confusion or misunderstanding in connection with this general meaning, it may be false advertising. The use of concepts other than these general meanings in law does not mean that general meaning disappears from consumer perception. Therefore, although the concept of a specialized hospital in the medical service act is defined in a special sense, the meaning of the specialized hospital should also be considered according to general recognition. In conclusion, the "Guideline for Specialized Hospital Advertising" prepared by the Ministry of Health and Welfare shows that the establishment of a wide range of prohibition limits the freedom of expression of medical institutions. In addition, the comprehensive prohibition of search terms such as 'specialized', and 'advanced' prevents consumers from freely searching for medical institutions with expertise. These guidelines, which are being deprived of the opportunity for professional medical institutions to advertise themselves appropriately, must be thoroughly reviewed.

A study on multidisciplinary and convergent research using the case of 3D bioprinting (3D 바이오프린팅 사례로 본 다학제간 융복합 연구에 대한 소고)

  • Park, Ju An;Jung, Sungjune;Ma, Eunjeong
    • Korea Science and Art Forum
    • /
    • v.30
    • /
    • pp.151-161
    • /
    • 2017
  • In the fields of science and engineering, multidisciplinary research is common, and researchers with a diverse range of expertise collaborate to achieve common goals. As the 4th industrial revolution gains currency in society, there is growing demand on talented personnel both with technical knowledge and skills and with communicative skills. That is, future engineers are expected to possess competence in social and artistic skills in addition to specialized knowledge and skills in engineering. In this paper we introduce an emerging field of 3D bioprinting as an exemplary case of interdisciplinary research. We have chosen the case to demonstrate the possibility of cultivating engineers with π-shaped expertise. Building on the concept of T-shaped talent, we define π-shaped expertise as having both technical skills in more than one specialized field and interpersonal/communicative skills. Wtih references to such concepts as trading zones and interactional expertise, we suggest that π-shaped expertise can be cultivated via the creation of multi-level trading zones. Trading zones are referred to as the physical, conceptual, or metaphorical spaces in which experts with different world views trade ideas, objects, and the like. Interactional expertise is cultivated, as interactions between researches are under way, with growing understanding of each other's expertise. Under the support of the university and the government, two researchers with expertise in printing technology and life sciences cooperate to develop a 3D bioprinting system. And the primary investigator of the research laboratory under study has aimed to create multiple dimensions of trading zones where researchers with different educational and cultural backgrounds can exchange ideas and interact with each other. As 3D bioprinting has taken shape, we have found that a new form of expertise, namely π-shaped expertise is formed.

Verification of International Trends and Applicability in the Republic of Korea for a Greenhouse Gas Inventory in the Grassland Biomass Sector (초지 바이오매스 부문 온실가스 인벤토리 구축을 위한 국제 동향과 국내 적용 가능성 평가)

  • Sle-gee Lee;Jeong-Gwan Lee;Hyun-Jun Kim
    • Journal of The Korean Society of Grassland and Forage Science
    • /
    • v.43 no.4
    • /
    • pp.257-267
    • /
    • 2023
  • The grassland section of the greenhouse gas inventory has limitations due to a lack of review and verification of biomass compared to organic carbon in soil while grassland is considered one of the carbon storages in terrestrial ecosystems. Considering the situation at internal and external where the calculation of greenhouse gas inventory is being upgraded to a method with higher scientific accuracy, research on standards and methods for calculating carbon accumulation of grassland biomass is required. The purpose of this study was to identify international trends in the calculation method of the grassland biomass sector that meets the Tier 2 method and to conduct a review of variables applicable to the Republic of Korea. Identify the estimation methods and access levels for grassland biomass through the National Inventory Report in the United Nations Framework Convention on Climate Change and type the main implications derived from overseas cases. And, a field survey was conducted on 28 grasslands in the Republic of Korea to analyse the applicability of major issues. Four major international issues regarding grassland biomass were identified. 1) country-specific coefficients by land use; 2) calculations on woody plants; 3) loss and recovery due to wildfire; 4) amount of change by human activities. As a result of field surveys and analysis of activity data available domestically, it was found that there was a significant difference in the amount of carbon in biomass according to use type classification and climate zone-soil type classification. Therefore, in order to create an inventory of grassland biomass at the Tier 2 level, a policy and institutional system for making activity data should develop country-specific coefficients for climate zones and soil types.