• Title/Summary/Keyword: Accounting standard

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Descriptive Epidemiology of Colorectal Cancer in University Malaya Medical Centre, 2001 to 2010

  • Magaji, Bello Arkilla;Moy, Foong Ming;Roslani, April Camilla;Law, Chee Wei
    • Asian Pacific Journal of Cancer Prevention
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    • v.15 no.15
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    • pp.6059-6064
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    • 2014
  • Background: Colorectal cancer is the second most frequent cancer in Malaysia. Nevertheless, there is little information on treatment and outcomes nationally. We aimed to determine the demographic, clinical and treatment characteristics of colorectal cancer patients treated at the University Malaya Medical Centre (UMMC) as part of a larger project on survival and quality of life outcomes. Materials and Methods: Medical records of 1,212 patients undergoing treatment in UMMC between January 2001 and December 2010 were reviewed. A retrospective-prospective cohort study design was used. Research tools included the National Cancer Patient Registration form. Statistical analysis included means, standard deviations (SD), proportions, chi square, t-test/ANOVA. P-value significance was set at 0.05. Results: The male: female ratio was 1.2:1. The mean age was 62.1 (SD12.4) years. Patients were predominantly Chinese (67%), then Malays (18%), Indians (13%) and others (2%). Malays were younger than Chinese and Indians (mean age 57 versus 62 versus 62 years, p<0.001). More females (56%) had colon cancers compared to males (44%) (p=0.022). Malays (57%) had more rectal cancer compared to Chinese (45%) and Indians (49%) (p=0.004). Dukes' stage data weres available in 67%, with Dukes' C and D accounting for 64%. Stage was not affected by age, gender, ethnicity or tumor site. Treatment modalities included surgery alone (40%), surgery and chemo/radiotherapy 32%, chemo and radiotherapy (8%) and others (20%). Conclusions: Significant ethnic differences in age and site distribution, if verified in population-based settings, would support implementation of preventive measures targeting those with the greatest need, at the right age.

A Study on Asset Valuation Method in Educational Facilities Delivered by BTL (BTL 사업 학교시설의 자산 가치평가 기법 연구)

  • Lee, Young-Joo;Soh, Ji-Yune;Lee, Jun-Bok;Han, Choong-Hee;Chae, Myung-Jin
    • Korean Journal of Construction Engineering and Management
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    • v.12 no.4
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    • pp.40-49
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    • 2011
  • A number of BTL projects for educational facilities have been augmented because of the increase of newtown development and deflationary policy of class size for learning efficiency. As the operation and maintenance costs rapidly increase, the budget for operation and maintenance is expected to be short. Therefore the asset management maximizing asset value is required to clarify the budget plan and distribution and provide a qualitatively high service. The main objective of this research is to establish asset valuation process in educational facilities delivered by BTL project. In order to meet the research objective, the asset valuation process is established by literature reviews, expert advice, and lessons learned from the developed countries. The developed process includes depreciation by internal accounting law, the core element of valuation, and asset valuation process. The results of the research will be help to offer the qualitatively high service and explain the standard of budget plan. It will assist commencing the asset management system.

The Estimation of Greenhouse Gas Reductions from Renewable Energy (Photovoltaic, Wind Power) : A Case Study in Korea (재생에너지(태양광, 풍력) 기술의 온실가스 감축산정: 국내를 대상으로)

  • Jung, Jaehyung;Kim, Kiman
    • Journal of Environmental Science International
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    • v.29 no.7
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    • pp.729-737
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    • 2020
  • This study estimates the greenhouse gas (GHG) emissions reduction resulting from photovoltaic and wind power technologies using a bottom-up approach for an indirect emission source (scope 2) in South Korea. To estimate GHG reductions from photovoltaic and wind power activities under standard operating conditions, methodologies are derived from the 2006 IPCC guidelines for national GHG inventories and the guidelines for local government greenhouse inventories of Korea published in 2016. Indirect emission factors for electricity are obtained from the 2011 Korea Power Exchange. The total annual GHG reduction from photovoltaic power (23,000 tons CO2eq) and wind power (30,000 tons CO2eq) was estimated to be 53,000 tons CO2eq. The estimation of individual GHGs showed that the largest component is carbon dioxide, accounting for up to 99% of the total GHG. The results of estimation from photovoltaic and wind power were 63.60% and 80.22% of installed capacity, respectively. The annual average GHG reductions from photovoltaic and wind power per year per unit installed capacity (MW) were estimated as 549 tons CO2eq/yr·MW and 647 tons CO2eq/yr·MW, respectively. Finally, the results showed that the level of GHG reduction per year per installed capacity of photovoltaic and wind power is 62% and 42% compared to the CDM project, respectively.

Quantitative Proteogenomics and the Reconstruction of the Metabolic Pathway in Lactobacillus mucosae LM1

  • Pajarillo, Edward Alain B.;Kim, Sang Hoon;Lee, Ji-Yoon;Valeriano, Valerie Diane V.;Kang, Dae-Kyung
    • Food Science of Animal Resources
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    • v.35 no.5
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    • pp.692-702
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    • 2015
  • Lactobacillus mucosae is a natural resident of the gastrointestinal tract of humans and animals and a potential probiotic bacterium. To understand the global protein expression profile and metabolic features of L. mucosae LM1 in the early stationary phase, the QExactiveTM Hybrid Quadrupole-Orbitrap Mass Spectrometer was used. Characterization of the intracellular proteome identified 842 proteins, accounting for approximately 35% of the 2,404 protein-coding sequences in the complete genome of L. mucosae LM1. Proteome quantification using QExactiveTM Orbitrap MS detected 19 highly abundant proteins (> 1.0% of the intracellular proteome), including CysK (cysteine synthase, 5.41%) and EF-Tu (elongation factor Tu, 4.91%), which are involved in cell survival against environmental stresses. Metabolic pathway annotation of LM1 proteome using the Kyoto Encyclopedia of Genes and Genomes (KEGG) database showed that half of the proteins expressed are important for basic metabolic and biosynthetic processes, and the other half might be structurally important or involved in basic cellular processes. In addition, glycogen biosynthesis was activated in the early stationary phase, which is important for energy storage and maintenance. The proteogenomic data presented in this study provide a suitable reference to understand the protein expression pattern of lactobacilli in standard conditions

Error Handling and Data Synchronization in Policy and Charging Control Architecture in WiMAX (WiMAX 정책 제어 시스템의 정보 동기화)

  • Seol, Soonuk;Cho, Sungsoo
    • The Journal of Korean Institute of Communications and Information Sciences
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    • v.38B no.5
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    • pp.355-367
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    • 2013
  • In the Policy and Charging Control(PCC) architecture of the 3GPP and WiMAX forum, the Policy and Charging Rule Function(PCRF) controls and configures the policies of quality of services(QoS) and accounting to a Policy and Charging Rule Enforcement Function(PCEF). In this paper, we categorize the errors into three types that include a disconnection with peer entity, a delayed or no response and a response with failure result, and propose a scheme to automatically synchronize the data between the PCRF and the PCEF for each type of error. Also, we conduct a quantitative analysis to see how much it can help to maintain the cell capacity of the mobile VoIP service in a WiBro network, which is implemented in Korea according to the standards of WiMAX. We can see that our proposed scheme improves the performances of PCC by preventing the waste of radio resources, the overload of systems, the memory leakage of servers, the system shutdown, and so on. We have validated the scheme by implementation, and reflected it in WiMAX standard documents.

A Study on the Correlation among Family Functioning, Self-concept and Health Promotion Behavior of Elementary School Students (초등학생의 가족기능, 자아개념 및 건강증진행위와의 관계)

  • Kim, Eun-Hee;Kim, Tae-Kyung;Kwon, Su-Ja
    • Research in Community and Public Health Nursing
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    • v.15 no.4
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    • pp.608-617
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    • 2004
  • Purpose: This study was to investigate family functioning, self-concept and health promotion behavior of elementary school students and to find out the correlation among these variables. Method: The subjects were 277 students who participated voluntarily in the questionnaire. The instrument used in this study was family APGAR, self-concept and health promotion behavior tool. The data were collected from May 18th to 21st, 2004 with a self-administered questionnaire, using frequency, percentage, t-test, ANOVA, Pearson correlation coefficient and stepwise multiple regression with SPSS 10.0 win. Results: 1) The mean score of health promotion behavior by general characteristics was significant in educational status of mother (F=5.352, p=0.005), living standard (F=9.646, p=0.000) and perceived health status (F=8.349, p=0.000). 2) The mean score of family functioning was 3.57 (5 point scale), self-concept was 3.47 (5 point scale) and health promotion behavior was 3.67 (5 point scale). 3) In the relationship between family functioning and self-concept was correlated (r=.547), family functioning and health promotion behavior was correlated (r=.518) and self-concept and health promotion behavior was correlated (r=.670). 4) The most influencing variable was self-concept, accounting for 43% in stepwise multiple regression. A combination of self-concept, family functioning and perceived health status explained 47% of the variance for health promoting behavior. Conclusion: Considering the results above, we can recognize that there are close relations among the family functioning, self-concept and health promotion behavior. Therefore, it is necessary to elevate the level of self-concept and family functioning in order to get health promotion behavior of the elementary school students.

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Thermo-mechanical analysis of reinforced concrete slab using different fire models

  • Suljevic, Samir;Medic, Senad;Hrasnica, Mustafa
    • Coupled systems mechanics
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    • v.9 no.2
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    • pp.163-182
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    • 2020
  • Coupled thermo-mechanical analysis of reinforced concrete slab at elevated temperatures from a fire accounting for nonlinear thermal parameters is carried out. The main focus of the paper is put on a one-way continuous reinforced concrete slab exposed to fire from the single (bottom) side as the most typical working condition under fire loading. Although contemporary techniques alongside the fire protection measures are in constant development, in most cases it is not possible to avoid the material deterioration particularly nearby the exposed surface from a fire. Thereby the structural fire resistance of reinforced concrete slabs is mostly influenced by a relative distance between reinforcement and the exposed surface. A parametric study with variable concrete cover ranging from 15 mm to 35 mm is performed. As the first part of a one-way coupled thermo-mechanical analysis, transient nonlinear heat transfer analysis is performed by applying the net heat flux on the exposed surface. The solution of proposed heat analysis is obtained at certain time steps of interest by α-method using the explicit Euler time-integration scheme. Spatial discretization is done by the finite element method using a 1D 2-noded truss element with the temperature nodal values as unknowns. The obtained results in terms of temperature field inside the element are compared with available numerical and experimental results. A high level of agreement can be observed, implying the proposed model capable of describing the temperature field during a fire. Accompanying thermal analysis, mechanical analysis is performed in two ways. Firstly, using the guidelines given in Eurocode 2 - Part 1-2 resulting in the fire resistance rating for the aforementioned concrete cover values. The second way is a fully numerical coupled analysis carried out in general-purpose finite element software DIANA FEA. Both approaches indicate structural fire behavior similar to those observed in large-scale fire tests.

Factors affecting Practice of Personal Hygiene in Senegal Women applying Health Belief Model (건강신념모형을 적용한 세네갈 수유 여성의 개인위생 실천에 영향을 미치는 요인)

  • Ju, Y.J.;Oh, H.K.;Seo, H.E.
    • The Journal of the Convergence on Culture Technology
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    • v.6 no.1
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    • pp.231-239
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    • 2020
  • This study is to investigate the knowledge and attitudes of personal hygiene impact on practices of lactating women in Senegal by applying the Health Belief Model. The subjects were 217 lactating Women aged between 15 and 35 in Dakar, Senegal. Data collected from December 2 to 8, 2017. This study used structured questionnaires and all collected were analyzed using SPSS/WIN 22.0 and AMOS 21.0. Data were analyzed with real numbers, percentages, means, standard deviation, t-test, ANOVA, and path analysis. The results of path analysis, personal hygiene knowledge, perceived sensitivity, perceived severity, perceived threats, perceived benefits, and perceived disabilities are factors that influenced personal hygiene practices, accounting for 87.7% in the practices variance of personal hygiene.

An Empirical Study on the Cost Finding of Dental Laboratory Products in a University Hospital (치과기공물(齒科技工物) 원가계산(原價計算)에 관(關)한 실증적(實證的) 연구(硏究))

  • Paek, Seok-Hyeon
    • Journal of Technologic Dentistry
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    • v.16 no.1
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    • pp.78-104
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    • 1994
  • Under the fee for service schedule of Korean health insurance system, rational fee for dental laboratory products based on the cost is required to be formulated. The purpose of this study was to find actual cost of dental laboratory products in case of a University Hospital. Materials of this study were used as follows : 1. Balance sheet at Dec. 31, 1992 and profit and loss report of the year 1992 of the sample hospital 2. Performance report of dental laboratory department. 3. Purchasing and other accounting bills of dental laboratory materials. The following methods were used. 1. Actual cost finding of dental laboratory department was performed. 2. Work sampling methods were used for measuring standard working time by the process of working. 3. To porcelain fused to metal crown(non-precious), Relative value of the cost of dental laboratory products was calculated as 1.00. 4. Fee and cost of those products were compared on the basis of Relative values. The results of the study can be summarized as follow : 1. Overall, it took longs time than other items. to product denture-related items. 2. When several teeth are made in a time, average production time is much sorter than when one tooth is made in a time. 3. The relative price cost of Dicor cast crown and denture related items are higher than the criterion items. 4. The material cost occupies average 11% out of the total price cost, proportion of personnel expenses is average as 60.0%. 5. Some of the components consisting of the price cost are not reflected adequately in setting the level of the reimbursement price. 6. Relative values of dental laboratory products price cost are varied in the range from 0.05 to 2.83, overall, the reimbursement price of dental products appears not to reflect adequately the price cost. On the basis of this study results, the following ideas would be suggested : 1. Fee Schedule of dental laboratory products should be renovated in order to reflect their costs. 2. Dental laboratory product manufacturers should be enlarged for the economy of scale which may be useful for cost- containment. 3. Dental laboratory producters themselves are required to be standardiqed according to the categories of skill.

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Outcomes of 1st Remission Induction Chemotherapy in Acute Myeloid Leukemia Cytogenetic Risk Groups

  • Zehra, Samreen;Najam, Rahela;Farzana, Tasneem;Shamsi, Tahir Sultan
    • Asian Pacific Journal of Cancer Prevention
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    • v.17 no.12
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    • pp.5251-5256
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    • 2016
  • Background: Diagnostic karyotyping analysis is routinely used in acute myeloid leukemia (AML) clinics. Categorization of patients into risk stratified groups (favorable, intermediate and adverse) according to cytogenetic findings can serve as a valuable independent prognostic factor. Method and Material: A retrospective descriptive study was conducted based on the patient records of newly diagnosed non-M3 AML young adult cases undergoing standard 3+7 i.e, Daunorubicin and Ara-C (DA) as remission induction chemotherapy. Diagnostic cytogenetic analysis reports were analyzed to classify the patients into risk stratified groups according to South West Oncology Group criteria and prognostic significance was measured with reference to achievement of haematological remission after 1st induction chemotherapy. Results:A normal karyotype was commonly expressed, found in 47.2% of patients, while 65% (n=39) appeared to have intermediate risk cytogenetics, and 13.3% (n=8) adverse or unclassified findings. Favourable cytogenetics was least frequent in the patient cohort, accounting for only 8.3 % (n=5).The impact of cytogenetic risk groups on achievement of haematological remission was evaluated by applying Pearson Chi-square, and was found to be non-significant (df=12, p=0.256) but when the outcomes of favourable risk groups with intermediate, adverse and unclassified findings compared, results were highly significant (df=6, p=0.000) for each comparison. In patients of the favourable cytogenetic risk group, HR?? was reported in 40% (n=2/5), as compared to 62.2% (n=23/37) in the intermediate cytogenetic risk group, 57.1% (n=4/7) in the adverse cytogenetic risk group and 28.6% (n=2/7) in hte unclassified cytogenetic risk group. Conclusion: Cytogenetic risk stratification for AML cases following criteria provided by international guidelines did not produce conclusive results in our Pakistani patients. However, we cannot preclude an importance as the literature clearly supports the use of pretreatment karyotyping analysis as a significant predictive marker for clinical outcomes. The apparent differences between Pakistani and Western studies indicate an urgent need to develop risk stratification guidelines according to the specific cytogenetic makeup of South Asian populations.