• Title/Summary/Keyword: Accounting Background

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A Comparative Study on the Case of Wide-area Autonomous Communities's Special Accounts Operation for Distressed Region Development (낙후지역 발전을 위한 광역자치단체 특별회계 운영 사례 비교연구)

  • Lee, Sung Jae;Kim, Hyeong O
    • Journal of Agricultural Extension & Community Development
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    • v.19 no.3
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    • pp.649-672
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    • 2012
  • The government established Special Accounts for Balanced National Development in 2005, and the Metropolitan Council has enacted and executed ordinance relevant to special accounts to relieve regional unbalanced growth and to promote regional balanced growth. This study derived a political implication through the comparison analysis of the background of establishment and its purpose, the selection criteria of support target, finance scale and tax revenue finance, appropriation target and finance distribution, etc. on the basis of Chungcheongnam-do Special Accounts for Balanced Development and Jeollabuk-do Eastern part Special Accounts among the special accounts implemented in metropolitan council. The major conclusions of this study are as follows. First, the transition from the concept of balanced development to specialized development is necessary for the development of distressed region. Second, the pure wastefulness ratio of the local government's tax revenue finance of special accounts designed concentrating upon special accounts for Wide-area Autonomous Communities development should be gradually expanded. Third, Special Accounting budget should be supported to promote specialized development through the selection and concentration centering around comparatively advantageous resource within the region. Fourth, the strategic special accounts budget application system of cities and counties to utilize the projects of the government and the province to achieve the goal of cities and counties should be prepared.

Overexpression of EGFR Protein in Bruneian Lung Cancer Patients

  • Han, Yu Hao;Hamid, Mas R.W. Abdul;Telisinghe, Pemasiri Upali;Hussin, Juniadah Binti Haji;Mabruk, Mohamed
    • Asian Pacific Journal of Cancer Prevention
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    • v.16 no.1
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    • pp.233-237
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    • 2015
  • Background: Lung cancer is the leading cause of cancer death in Brunei Darussalam, accounting for almost 20% of the total. The epidermal growth factor receptor (EGFR) is a member of the erbB family of tyrosine kinase receptor proteins, which includes c-erbb2(HER2/neu), erb-B3, and erb-B4. EGFR overexpression is found in a third of all epithelial cancers, often associated with a poor prognosis. Materials and Methods: Protein expression of EGFR in 27 cases of lung cancer tissue samples and 9 cases of normal lung tissue samples was evaluated using an immunohistochemical approach. Results: The results demonstrated significant increase and overexpression of EGFR in Bruneian lung cancer tissue samples in comparison to normal lung tissue. However, there was no significant relationship between clinicopathologic variables (age and sex) of patients and EGFR protein expression. Conclusions: EGFR is overexpressed in Bruneian lung cancer patient tissue samples in comparison to normal lung tissue samples. This may indicate that EGFR protein over expression plays an important role in the genesis of this type of cancer in Brunei Darussalam.

Could immediate treatment change the management method of digital tendon musculotendinous junction avulsion?: a systematic review

  • Park, Sam-Guk
    • Journal of Yeungnam Medical Science
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    • v.34 no.2
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    • pp.200-207
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    • 2017
  • Background: We conducted a systematic review of the literature to investigate the correlation between the interval to treatment and management of tendon avulsion ruptures in the musculotendinous junction (MTJ) of the forearm. Methods: A thorough literatures search for studies of tendon avulsion injuries at the forearm was conducted using PubMed, MEDLINE, CINAHL, and Cochrane databases in accordance with the PRISMA guidelines. In total, five case series and 15 case reports accounting for 87 injured tendons involving 60 patients were selected for the analysis. Results: Twenty-six patients had 44 tendon injuries associated with avulsion amputations, 31 patients had 38 tendon ruptures associated with closed avulsion injuries and three patients had five tendon ruptures associated with open avulsion injuries. Eighteen of the 49 (37%) patients were immediately treated for tendon ruptures and one of the 32 (3%) tendon ruptures treated via elective surgery was directly repaired. Additionally, 18 of the 30 (60%) tendons were directly repaired and 12 of the 30 (40%) tendons were transferred or side-to-side repaired in the immediately treated series. In contrast, one of the 28 (4%) tendon ruptures were directly repaired and 27 of the 28 (96%) tendons were transferred or side-to-side repaired in the electively treated series. Conclusion: In managing digital tendon avulsions at the MTJ, an immediate treatment could provide an opportunity to repair the ruptured tendon directly to the muscle.

Genetic Factors, Viral Infection, Other Factors and Liver Cancer: An Update on Current Progress

  • Su, Cheng-Hao;Lin, Yong;Cai, Lin
    • Asian Pacific Journal of Cancer Prevention
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    • v.14 no.9
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    • pp.4953-4960
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    • 2013
  • Primary liver cancer is one of the most common cancers at the global level, accounting for half of all cancers in some undeveloped countries. This disease tends to occur in livers damaged through alcohol abuse, or chronic infection with hepatitis B and C, on a background of cirrhosis. Various cancer-causing substances are associated with primary liver cancer, including certain pesticides and such chemicals as vinyl chloride and arsenic. The strong association between HBV infection and liver cancer is well documented in epidemiological studies. It is generally acknowledged that the virus is involved through long term chronic infection, frequently associated with cirrhosis, suggesting a nonspecific mechanism triggered by the immune response. Chronic inflammation of liver, continuous cell death, abnormal cell growth, would increase the occurrence rate of genetic alterations and risk of disease. However, the statistics indicated that only about one fifth of HBV carries would develop HCC in lifetime, suggesting that individual variation in genome would also influence the susceptibility of HCC. The goal of this review is to highlight present level of knowledge on the role of viral infection and genetic variation in the development of liver cancer.

C* Based Life Assessment of 3D Crack at High Temperature (C*에 기초한 3차원 고온균열 수명평가)

  • Han, Tae-Soo;Yoon, Kee-Bong;Lee, Hyung-Il
    • Transactions of the Korean Society of Mechanical Engineers A
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    • v.25 no.5
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    • pp.823-833
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    • 2001
  • In recent years, the subject of remaining life assessment has drawn considerable attention in chemical plants, where various structural components typically operate at high temperature an pressure. Thus a life prediction methodology accounting for high temperature creep fracture is increasingly needed for the components. Critical defects in such structures are generally found in the form of semi-elliptical surface crack, and the analysis of which is consequently an important problem in engineering fracture mechanics. On this background, we first develop an auto mesh generation program for detailed 3-D finite element analyses of axial and circumferential semi-elliptical surface cracks in a piping system. A high temperature creep fracture parameter C-integral is obtained from the finite element analyses of generated 3-D models. Post crack growth module is further appended here to calculate the amount of crack growth. Finally the remaining lives of surface cracked pipes for various analytical parameters are assessed using the developed life assessment program.

The Effect of Reform of New-Diagnosis Related Groups (KDRGs) on Accuracy of Payment (신포괄수가 시범사업 모형 개선 이후의 지불정확도 변화)

  • Choi, Jung-Kyu;Kim, Seon-Hee;Shin, Dong-Gyo;Kang, Jung-Gu
    • Health Policy and Management
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    • v.27 no.3
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    • pp.211-218
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    • 2017
  • Background: Korea set up new diagnosis related group (DRG) as demonstration project in 2009. The new DRG was reformed in 2016. The main purpose of study is to identify the effect of reform on accuracy of payment. Methods: This study collected inpatient data from a hospital which contains medical information and cost from 2015 to 2016. The dependent variables were accuracy of total, bundled, unbundled payment, and payment for procedures. To analyze the effect of reform, this study conducted a multi-variate regression analysis adjusting for confounding variables. Results: The accuracy of payment increased after policy reform. The accuracy of total, bundled, unbundled payment, and payment for procedures significantly increased 3.90%, 2.92%, 9.03%, and 14.57% after policy reform, respectively. The accuracy of unbundled payment showed the largest increase among dependent variables. Conclusion: The results of study imply that policy reform enhanced the accuracy of payment. The government needs to monitor side effects such as increase of non-covered services. Also, leads to a considerable improvement in the value of cost unit accounting as a strategic play a role in development of DRG.

Between-Hospital Variation in All-Cause Mortality for Potentially Avoidable Hospitalizations in Older People

  • Kim, Jae-Hyun;Lee, Yunhwan
    • Health Policy and Management
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    • v.29 no.2
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    • pp.220-227
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    • 2019
  • Background: Potentially avoidable hospitalizations (PAH) contribute to an increased post-discharge mortality. Methods: To investigate the between-hospital variation and the relationship between all predictors and mortality after discharge among older adults with PAH, we studied 15,186 older patients with PAH in 2,200 hospitals included in the National Health Insurance Service-Senior claims database from 2002 to 2013. Multivariable multilevel logistic regression analyses were performed to analyze the variance at between-hospital for mortality after accounting for differences in patient characteristics. Results: The between-hospital variation in mortality that could be attributed to hospital practice variations were 37.6% at 1-week to 13.9% at 12-month post-discharge, after adjustment for individual patient characteristics and hospital-level factors. Hospital-level factors significantly explained mortality at 3 weeks after discharge. Clinics, compared with general hospitals, demonstrated a 2.75 times higher likelihood of deaths at 3-week post-discharge (p<0.001). Compared with private hospitals, public hospitals exhibited 1.61 times higher odds of 3-week mortality (p=0.01). Conclusion: This study demonstrates considerable between-hospital variations in PAH-related mortality that could be attributed to hospital practices. Monitoring of hospitals to identify practice variations would be warranted to improve the survival of older patients with PAH.

Liver Cancer Mortality Trends during the Last 30 Years in Hebei province: Comparison Results from Provincial Death Surveys Conducted in the 1970's, 1980's, 1990's and 2004-2005

  • Xu, Hong;He, Yu-Tong;Zhu, Jun-Qing
    • Asian Pacific Journal of Cancer Prevention
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    • v.13 no.5
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    • pp.1895-1899
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    • 2012
  • Background and Aims: Liver cancer is a major health problem in low-resource countries. Approximately 55% of all liver cancer occurs in China. Hebei Province is one of the important covering nearly 6% of the population of China. The aim of this paper was to explore liver cancer mortality trends during past 30 years, and provide basic information on prevention strategies. Methods: Hebei was covered covered all the three national surveys during 1973-1975, 1990-1992, and 2004-2005 and one provincial survey during 1984-1986. Subjects included all cases dying from liver cancer in Hebei Province. Liver cancer mortality trend and geographic differences across cities and counties were analyzed. Results: There were 82,878 deaths in Hebei Province during 2004-2005 with an average mortality rate was 600.9/10,000, and an age-adjusted rate of 552.3/10,000. Those dying of cancer were 18,424 cases, accounting for 22.2% of all deaths, second only to cerebrovascular disease as a cause of death. Cancer mortality was 133.6/100,000 (age-adjusted rate was 119.2/100,000). Liver cancer ranked fourth in this survey with a mortality rate of 21.0/100,000, 28.4/100,000 in males and 13.35/10,000 in females, accounting for 15.7%, 17.1% and 13.4% of the total number of cancer deaths and in males and females, respectively. The sex ratio was 2.13. Since the 1970s, liver cancer deaths of Hebei province have been increasing slightly. The crude mortality rates in the four surveys were 11.3, 16.0, 17.4, 21.0 per 100,000, respectively, with age-adjusted rates fluctuating during the past 30 years, but the trend also being upwards. There is a tendency for the mortality rates to be higher in coastal than mountain areas, and is relative lower in the plain area, with crude mortality rates of 25.3, 22.1, and 19.1 per 100,000, respectively. There were no notable differences in cride data between urban and rural, but the age-adjusted mortality rate in rural was much higher. Conclusion: Our study indicated that the mortality of liver cancer in Hebei Province is lower than the national average level. There is a slightly increase trend, especially in some counties. Liver cancer is a major health problem and it is necessary to further promote prevention strategies in Hebei province.

The Development of Satisfaction Tool to Health Care Services - focused on Patients and their families - (의료 서비스에 대한 만족도 측정 도구의 개발)

  • Kang, So-Young;Lee, Sun-Mi
    • Quality Improvement in Health Care
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    • v.3 no.1
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    • pp.104-124
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    • 1996
  • Background : In these days, the health care organizations have concerned about customer-centered care in order to empower the competitiveness on the health care markets. The departments working for quality management of the hospitals have used health care quality indicators in terms of medical areas as well as service areas of the hospitals. However, there were insufficient efforts to develop the credible measurement to seek the customers' needs, their expectations and their satisfaction levels related to health care services because various kinds of challenges were in the process of scale development to measure customers' satisfaction in health care. The purpose of this study was to develop the satisfaction scale to health care services in a Korea health care organization and to test its tool with validity and reliability. Method : The concept of this tool was acceptability that one of the components of health care quality defined by Donabedian. Acceptability has the five dimensions of concept: Accessibility; Patient-Practitioner Relations; Amenities; Patient Preferences as to the effects of care; and Patient Preferences as to the costs of care. The Satisfaction Tool to Health Care Services was reviewed by expert panel with five researchers, including hospital managers and a professor related to quality management of the hospitals. As a result, the content validity index was .84 in the outpatient satisfaction tool. The inpatient satisfaction tool had .87 of the content validity index. The Satisfaction Tools to Health Care Services finally consisted of 44 items for outpatients/their families and of 60 items for inpatients/their families. Study subjects of the construct validity test were 479 outpatients/their families and 561 inpatients/their families who visited or admitted at a University hospital from July 1, 1996 through August 10, 1996. The data were examined by Factor Analysis with SPSS. Result : The items of Satisfaction tools for outpatients/their families were categorized by eleven factors with eigenvalue greater than 1.0 accounting for 64.2 percent of the variation in item scores. Also, the items of inpatient tool had eleven factors with eigenvalue greater than 1.0 accounting for 60.3 percent of the variation in item scores. The reliability of overall scale were .95 and .96 for the outpatients/their families satisfaction scores and inpatient/their families satisfaction scores. The internal consistency reliability with eleven factors was ranged from .30 to .94 for inpatients/their families. The Satisfaction Tool with eleven factors for inpatients/their families had internal consistency reliability ranged from .53 to .89. Conclusion : The Satisfaction Tools to Health Care Services focused on outpatients/their families and inpatients/their families developed in this study had a high reliability and the strong evidence of content validity and construct validity based on quality concept. Therefore, this tool would be utilized as a credible quality indicator of health care services to assess the quality problems and to monitor the quality improvement activities in Korean Health Care Organizations.

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Annual Effective Dose of 210Po from Sea Food Origin (Oysters and Mussels) in Korea

  • Cho, Boeun;Hong, Gi-Hoon;Kim, Suk Hyun;Lee, Hyunmi
    • Journal of Radiation Protection and Research
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    • v.41 no.3
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    • pp.245-252
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    • 2016
  • Background: Ingestion of $^{210}Po$ laden seafood accounts for a substantial amount of the effective dose of $^{210}Po$. Among seafood items, mollusks, especially domestically produced oysters and mussels, are highly enriched in $^{210}Po$ and are consumed in large quantities in Korea. Materials and Methods: Oysters and mussels around the Korean coasts were collected from major farm areas in November 2013. Samples were spiked with an aliquot of $^{209}Po$ as a yield tracer, and they were digested with $6mol{\cdot}L^{-1}$ $HNO_3$ and $H_2O_2$. The $^{210}Po$ and $^{209}Po$ were spontaneously deposited onto a silver disc in an acidic solution of $0.5mol{\cdot}L^{-1}$ HCl and measured using an alpha spectrometer. The activity concentrations of $^{210}Pb$ and $^{210}Po$ were decay corrected to the sampling date, accounting for the possible in-growth and decay of $^{210}Po$. Results and Discussion: $^{210}Po$ activity concentrations in oysters were in a range from 41.3 to $206Bq{\cdot}(kg-ww)^{-1}$ and mussels in a range from 42.9 to $46.7Bq{\cdot}(kg-ww)^{-1}$. The $^{210}Po$ activity concentration of oysters in the turbid Western coast was higher than the Southern coast. The $^{210}Po$ activity concentration of the oysters was positively correlated ($R^2=0.89$) with those of the suspended particulate matter in the surface water. The calculated annual effective dose of $^{210}Po$ from oysters and mussels consumed by the Korean population was 21-104 and $5.01-5.46{\mu}Sv{\cdot}y^{-1}$. The combined effective dose due to the consumption of oysters and mussels appears to account for about $35{\pm}19%$ of that arising from seafood consumption in the Korean population. Conclusion: The annual effective dose of $^{210}Po$ for oysters in the Korean population was found to be higher than other countries. The total annual effective dose of $^{210}Po$ due to consumption of oysters and mussels consumed in Korea was found to be $76{\pm}42{\mu}Sv{\cdot}y^{-1}$, accounting for $28{\pm}16%$ of the total effective dose of $^{210}Po$ from food in Korea.