• Title/Summary/Keyword: Accounting Methods

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A Review on Cases of Skin Adverse Reactions through the Search for Articles (논문 검색을 통한 피부 부작용 사례 고찰)

  • Cho, Hye-Sin;Song, Ah-Ryun;Seo, Hyung-Sik
    • The Journal of Korean Medicine Ophthalmology and Otolaryngology and Dermatology
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    • v.31 no.3
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    • pp.50-59
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    • 2018
  • Objectives : The aim of this review is to investigate studies on skin adverse reactions and to demonstrate subjects related to the adverse effects in dermatology. Methods : Electric searches were performed with KISS(Korean studies Information Search System) and the key words were combination of 'skin' and 'adverse effect'. 87 literatures investigated in this review were issued from 1900 to 2016. Results : Among the 87 papers, dermatologic adverse reactions were reported in 83 papers in medicine, accounting for 95.4%. Of the adverse effects seen on the skin, 84 discoloration such as erythema, pigmentation and hemotelangiosis were the most common, accounting for 21%. Among the medical adverse reactions not seen on the skin, 21 infection were the most common, accounting for 25%. Among the subjective adverse reactions, of which 32 pruritus were the most common, accounting for 43%. Among the 87 papers, there were 3 cases with underlying diabetes and 3 cases with underlying hypertension, followed by 2 cases with chronic renal failure, HBV, atopic dermatitis and respectively 1 case with alcoholism, depression addiction, multiple myeloma, arthritis and psoriasis. The most frequent period until adverse reactions appeared was within 2 weeks, accounting for 13 papers. And 4 were the most frequent adverse reactions lasting less than 1 month, and 4 were more than 3 months and less than 6 months. There were 48 cases where adverse reactions were caused by nonmedical practioner's treatment. The adverse reactions by the pharmacist were the highest at 11 cases (23%). There were 17 cases of adverse reactions due to medical treatment, among which dermatologists and nondermatologists accounted for the majority of 5 cases, 29%. The most common cause of adverse reactions was the application of external medicine (41 cases), followed by 36 cases of foreign body implantation, eyebrow tattooing, ear piercing, etc. Conclusions : In this report, we demonstrated patterns of adverse reactions in the medical field of dermatology caused by non-medical personnel than medical personnel. We suggest that more effort should be followed by medical personnel to establish clear awareness of skin disease and by patients to be aware of the risks of the illegal medical treatment by non-medical personnel.

Effects of selection index coefficients that ignore reliability on economic weights and selection responses during practical selection

  • Togashi, Kenji;Adachi, Kazunori;Yasumori, Takanori;Kurogi, Kazuhito;Nozaki, Takayoshi;Onogi, Akio;Atagi, Yamato;Takahashi, Tsutomu
    • Asian-Australasian Journal of Animal Sciences
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    • v.31 no.1
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    • pp.19-25
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    • 2018
  • Objective: In practical breeding, selection is often performed by ignoring the accuracy of evaluations and applying economic weights directly to the selection index coefficients of genetically standardized traits. The denominator of the standardized component trait of estimated genetic evaluations in practical selection varies with its reliability. Whereas theoretical methods for calculating the selection index coefficients of genetically standardized traits account for this variation, practical selection ignores reliability and assumes that it is equal to unity for each trait. The purpose of this study was to clarify the effects of ignoring the accuracy of the standardized component trait in selection criteria on selection responses and economic weights in retrospect. Methods: Theoretical methods were presented accounting for reliability of estimated genetic evaluations for the selection index composed of genetically standardized traits. Results: Selection responses and economic weights in retrospect resulting from practical selection were greater than those resulting from theoretical selection accounting for reliability when the accuracy of the estimated breeding value (EBV) or genomically enhanced breeding value (GEBV) was lower than those of the other traits in the index, but the opposite occurred when the accuracy of the EBV or GEBV was greater than those of the other traits. This trend was more conspicuous for traits with low economic weights than for those with high weights. Conclusion: Failure of the practical index to account for reliability yielded economic weights in retrospect that differed from those obtained with the theoretical index. Our results indicated that practical indices that ignore reliability delay genetic improvement. Therefore, selection practices need to account for reliability, especially when the reliabilities of the traits included in the index vary widely.

The Concept and Mesurement of Resource Rent and Profit (자원 렌트와 이익의 개념 및 측정에 관한 연구)

  • Nam, Soo-Hyun
    • The Journal of Fisheries Business Administration
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    • v.49 no.1
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    • pp.67-89
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    • 2018
  • In fisheries, as well as in other natural resource-based industries, there is difference between profit and rent. The former is a basic indicator for gauging the business performance of firms, while the latter is for the evaluation of the contribution of resources and industry to economic welfare. Put simply, resource economists are mainly concerned about rent, including pure resource rent and producer surplus (intra-marginal rent [IMR]). In other hand, business economists are mainly concerned about the profitability of the firms comprising the industry. In the academic literature, there are not always clear definitions of the profit and rent concepts and their use in actual analyses. This article will mainly discuss and clarify differences and similarities in profit and rent concepts. In the classical fisheries economic model with one-dimensional homogenous effort and a constant cost per unit of effort, no rent exists in open-access equilibrium. A simple change in this model, for example by introducing heterogeneous effort, opens it to the existence of rent, specifically IMR, at open-access equilibrium. We estimated resource rent and profit from the data using SNA(system of national accounts) and accounting data methods. RR(resource rent) is composed of value-added, compensation of employees, consumption of fixed capital and normal profit in SNA. RR(resource rent) is composed of EBT, Depreciation of fishing rights, financial costs of fishing rights and calculated interests on equity in accounting data methods. We found that the result of two methods is equal. RR is composed of excess profit, rent and interest expenses. In Korea, the magnitude of RR and profit is not different significantly.

A Study on the Proper Methodology for Clauses of Delay Claim in the Accounting Regulation to Prevent Delay Claims (국내 회계예규상의 공기지연 클레임 관련사항의 개선방안)

  • Kim Jae-Wook;Lee Hak-Ki
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • autumn
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    • pp.287-291
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    • 2002
  • A construction claim is generally caused by several causes, and in the case of developed countries, the most fundamental problem in most claims is a delay claim. Also, it is predicted that the trouble will increase by this one in a domestic case as well. Even though the construction claims occurred by the delay claim are the most frequent ill construction project, it is very difficult to analyze due to the complexity of occurring forms. Therefore, the rational judgement and the solving method need to be concerned through the accurate understanding the clauses accepted in a international contract execution and a domestic contrail when the claim occurred. The purpose of this study is to present problems and improving methods by comparing FIDIC with a domestic accounting regulation in order to expand a general condition into the international contract condition.

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A Study on the Influence of the Factors of Computerized Accounting Class upon the Learning Performance (전산회계 수업 영향요인이 학습성과에 미치는 영향에 관한 연구)

  • Rhee, KyongGu;Lee, JeongEun
    • Journal of Korea Society of Industrial Information Systems
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    • v.25 no.2
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    • pp.87-100
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    • 2020
  • The purpose of this study is to examine whether some factors that influence the computerized accounting class in a university, namely the educational environment of the university, curriculum of the professor and his/her teaching methods, and the self-efficacy of the leaners manifest themselves in effective class satisfaction, class performance and class immersion which reflect these factors. As results, First, in the relationship between the class satisfaction, the professor, the students, and the educational environment of the university all had a significant influence. Second, in the relationship between the class performance, the professors and the students had a significant influence. However, class performance did not have a significant impact on the educational environment of the university and the program. Third, in the relationship between the factors of the classes and the classes immersion, which is one of the sub-elements of the learning performance, it was shown that the environment of the university and the students had a significant impact, while the program and the professor did not have an impact on the class immersion.

Trends and Future Tasks of Domestic Research on Career Guidance in Art Colleges (예술대학 진로지도에 관한 국내 연구동향과 향후 과제)

  • Koo, Eun-Ja
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.2
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    • pp.508-515
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    • 2018
  • This study aims to analyze trends in domestic research concerning career guidance for college students majoring in arts, and to provide implications for future research. To this end, a total of 74 papers including journal articles, master's theses, and doctoral dissertations published from 2006-2016 were analyzed in terms of research period, research topic, research methods, study subjects' gender, years in college, and field of study in the arts. Research topics were analyzed according to six criteria, and results showed that there were 24 studies concerning topics related to adaptation/ behaviors/ experiences, including career-related stress, career maturity, anxiety, preparation and development competences, accounting for 32.5% of the total. In terms of gender, 96% of research included both male and female students, and three were conducted only for female students. In terms of year of study, 49 studies examined students in all years of study considered students in all years, accounting for 66% of the sample. Trends in research methods were characterized by the quantitative method applied in the study. Regarding the field of study in the arts, 54 studies were conducted in the field of dance (ballet, Korean dance, and contemporary dance), accounting for 73% of the total. In addition, topics in the field of dance were evenly covered by these studies. Most studies concerning career guidance in art colleges were difficult to categorize due to the small number of studies conducted in the sample. It is suggested that future research reflects various perspectives, social issues, students' majors, year of study, and gender using various research methods.

On the Application of TOC to B2B e-commerce (B2B 전자상거래에서 TOC의 역할)

  • 정남기
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 2000.10a
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    • pp.206-208
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    • 2000
  • This paper focuses on what the philosophy and methodology of the Theory of Constraints contribute to B2B e-commerce. Typical characteristics of TOC methods applicable to B2B are explored in comparison with traditional MRP, JIT, TQM and cost accounting. Addressed are expected changes in various backend business areas supporting e-commerce. TOC provides B2B management with the capability of logistics transparency, speedy decision making, and better cashflow.

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Determinants Influencing Information Transparency in Vietnamese Commercial Banks

  • NGUYEN, Minh Phuong;NGUYEN, Thi Hong Hai;HOANG, Phuong Dung;TRAN, Manh Dung;PHAM, Quang Trung
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.12
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    • pp.895-907
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    • 2020
  • Information transparency ensures that market players all have the opportunity to access the same information to come up with their assessment of the banks' financial situation, performance and risks to reach effective investment decisions. This research is conducted to investigate the levels of impact of determinants on information transparency by examining the case studies of Vietnamese commercial banks. This study combines both qualitative and quantitative research methods, based on interviews of 32 specialists in banking, accounting and auditing fields, which were conducted to explore determinants influencing information transparency and to develop measurement scales. Then, a survey of 160 managers of commercial banks, audit firms, and accounting managers of firms who frequently had transactions with banks was carried out to investigate the statistical significance of these determinants. The results show that, out of seven determinants that have significant impacts on the banks' information transparency, commitment from banks' senior management regarding transparency in information disclosure has the highest impact, followed by state governance, auditing, information infrastructure, credit rating agencies, personnel and bank performance. Accordingly, we provide some recommendations for improving information transparency in the Vietnamese banking industry context as a case study and in emerging countries context in general.

A Study on the Effects of Authentic Leadership on Job Satisfaction and Organizational Citizenship Behavior: Focus on Military Organization Behavior (군대 조직에서 진성리더십이 직무만족과 조직시민행동에 미치는 영향에 관한 연구)

  • Son, Jeonggi;Song, Taek Geun;Lee, Keun Jung
    • Journal of Korean Society for Quality Management
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    • v.46 no.3
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    • pp.569-592
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    • 2018
  • Purpose: The study is aimed to understand the influence of the authentic leadership in the military organization on the collective and personal level of effectiveness and to examine the impact of authentic leadership on job satisfaction and the organizational citizenship behavior in the military. Methods: The empirical test are based on an effective survey with 337 respondents who are military officers in order to verify the hypothesis of the research. Results: The results of this study found that the authentic leadership has partial positive impact on the job satisfaction. The job satisfaction has positive impact on organizational citizenship behavior. Conclusion: According to the results of this study, leaders must be educated through personal education in order to express themselves honestly. Education should be carried out so that they ca develop qualities that can truly reward mental rewards for good work and praise. The self-examination should be done with the self-examination.

Empirical Analysis for Korean Manufacturing Firm's IT Investment Effect to Economic Performance (한국 제조산업의 IT투자 대비 경제적 효과 실증분석)

  • Ko Joong-Gul;Han Hyun-Soo
    • Journal of the Korean Operations Research and Management Science Society
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    • v.30 no.4
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    • pp.15-25
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    • 2005
  • As implied by the terms of IT productivity Paradox, measuring the Information technology contribution to economic performance has been one of the challenging issues to both policy makers and business professionals. As such, diverse attempts with sophisticate analyses have been reported in the literature to analyze the effect of IT contributions. In this paper, we follow Growth Accounting Method to measure the IT contribution effect to manufacturing firm's economic performance in Korea. Various regression methods and statistical analyses are applied with fourteen years of industry Panel data. Using the Cobb-Douglas function, time lag analysis is made to understand IT effect to economic growth. Instead of capturing data from individual firm, industry level data from the National Statistics Bureau is used for IT capital, non-IT capital, and so on. Statistical analysis following the panel unit test and Panel co-integration test was performed to reveal the exact effect of IT contribution to economic performance. Empirical testing results for non-stationary nature of IT investment effect are reported as well as IT contribution to manufacturing industry's economic performance.