• Title/Summary/Keyword: Accounting standard

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Dermatofibrosarcoma Protuberans on the Occipital Scalp Showed Uncommon Presentation: A Case Report (비전형적 임상양상을 보이는 후두부의 융기성 피부 섬유 육종에 대한 증례보고)

  • Jiwon Jeong;Chul Hoon Chung;SeongJin Cho
    • Korean Journal of Head & Neck Oncology
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    • v.40 no.1
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    • pp.49-53
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    • 2024
  • Dermatofibrosarcoma protuberans (DFSP) is a rare soft tissue sarcoma, with an incidence of about 0.8% to 5% per million people per year, accounting for 1% of soft tissue sarcomas. In its early stage, DFSP is typically found as a violet or pinkish macule or patch, and it can develop into a palpable mass with ulceration or bleeding. The standard treatment for DFSP is wide local excision of the tumor with a 2- to 3-cm negative margin, and radiation therapy or chemotherapy can be conducted with surgical treatment. A 35-year-old man had a palpable mass on the left side of his occipital scalp without color change, ulceration, or bleeding, which typically are present in malignancy. A magnetic resonance imaging (MRI) scan showed a 3-cm homogenous enhanced mass without adhesion between the scalp and the mass. Unexpectedly, a biopsy revealed the round mass to be DFSP. A wide excision and rotation of the scalp flap were performed. The patient recovered without any complications and received adjuvant radiotherapy at a dose of 60 Gray (Gy) for six weeks. There was no recurrence through six months of follow-up. Here we report this unique case of DFSP with atypical presentation.

A Study on the Stability of the Slope according to the Bedding of the Sedimentary Rocks (퇴적암지대의 층리 경사에 따른 비탈면 안정성 검토)

  • Seonggi Yu;Chanmook Chung;Dongwon Lee
    • The Journal of Engineering Geology
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    • v.34 no.2
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    • pp.193-206
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    • 2024
  • A standard slope stability analysis was undertaken for new railway sections, based on the slope of sedimentary rock layers and filling material (sand), to evaluate the stability of the cut-off slope in the section passing through a zone of sedimentary rock. The stability analysis was undertaken during the dry and rainy seasons, accounting for earthquake occurrence, based on slope design criteria. It was found that if the slope of the sedimentary rock formation was <10°, the effect on the safety rate of the cut-off slope was insignificant. Furthermore, a slope relief of 1:1.0 or more should be applied with slopes of 10~20°, and 1:1.2 or more with >20°. This study provides an important reference for evaluation of slope stability when railway and road construction is undertaken in areas of sedimentary rock.

Estimation of underwater acoustic uncertainty based on the ocean experimental data measured in the East Sea and its application to predict sonar detection probability (동해 해역에서 측정된 해상실험 데이터 기반의 수중음향 불확정성 추정 및 소나 탐지확률 예측)

  • Dae Hyeok Lee;Wonjun Yang;Ji Seop Kim;Hoseok Sul;Jee Woong Choi;Su-Uk Son
    • The Journal of the Acoustical Society of Korea
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    • v.43 no.3
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    • pp.285-292
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    • 2024
  • When calculating sonar detection probability, underwater acoustic uncertainty is assumed to be normal distributed with a standard deviation of 8 dB to 9 dB. However, due to the variability in experimental areas and ocean environmental conditions, predicting detection performance requires accounting for underwater acoustic uncertainty based on ocean experimental data. In this study, underwater acoustic uncertainty was determined using measured mid-frequency (2.3 kHz, 3 kHz) noise level and transmission loss data collected in the shallow water of the East Sea. After calculating the predictable probability of detection reflecting underwater acoustic uncertainty based on ocean experimental data, we compared it with the conventional detection probability results, as well as the predictable probability of detection results considering the uncertainty of the Rayleigh distribution and a negatively skewed distribution. As a result, we confirmed that differences in the detection area occur depending on each underwater acoustic uncertainty.

Acute abdomen following COVID-19 vaccination: a systematic review

  • Nelson Luis Cahuapaza-Gutierrez;Renzo Pajuelo-Vasquez;Cristina Quiroz-Narvaez;Flavia Rioja-Torres;Maria Quispe-Andahua;Fernando M. Runzer-Colmenares
    • Clinical and Experimental Vaccine Research
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    • v.13 no.1
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    • pp.42-53
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    • 2024
  • Purpose: Conduct a systematic review of case reports and case series regarding the development of acute abdomen following coronavirus disease 2019 (COVID-19) vaccination, to describe the possible association and the clinical and demographic characteristics in detail. Materials and Methods: This study included case report studies and case series that focused on the development of acute abdomen following COVID-19 vaccination. Systematic review studies, literature, letters to the editor, brief comments, and so forth were excluded. PubMed, Scopus, EMBASE, and Web of Science databases were searched until June 15, 2023. The Joanna Briggs Institute tool was used to assess the risk of bias and the quality of the study. Descriptive data were presented as frequency, median, mean, and standard deviation. Results: Seventeen clinical case studies were identified, evaluating 17 patients with acute abdomen associated with COVID-19 vaccination, which included acute appendicitis (n=3), acute pancreatitis (n=9), diverticulitis (n=1), cholecystitis (n=2), and colitis (n=2). The COVID-19 vaccine most commonly linked to acute abdomen was Pfizer-BioNTech (messenger RNA), accounting for 64.71% of cases. Acute abdomen predominantly occurred after the first vaccine dose (52.94%). All patients responded objectively to medical (88.34%) and surgical (11.76%) treatment and were discharged within a few weeks. No cases of death were reported. Conclusion: Acute abdomen is a rare complication of great interest in the medical and surgical practice of COVID-19 vaccination. Our study is based on a small sample of patients; therefore, it is recommended to conduct future observational studies to fully elucidate the underlying mechanisms of this association.

A Study on the trend of change in the number of elementary school students in Jeju-do (제주도 초등학교 학생수 변화 경향에 대한 조사 연구)

  • Kim, Hyung-Jo;Yoon, Yong-Gi
    • The Journal of Sustainable Design and Educational Environment Research
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    • v.19 no.3
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    • pp.1-10
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    • 2020
  • The results of a survey on 113 elementary schools in Jeju-do in December 2018 are as follows: First, the most newly established schools in the last 30 years were long-term decline Type 3 (56 schools), followed by Type 9 (W-type, 24 schools), which was more than 30 years old. Second, one of the main achievements of this study is the discovery of four types (type 1, type 2, type 8 and new-type) that are well characterized by Jeju province. Third, the most smaller school has 50 schools (44.3%) and small schools (less than 300 students) are 77 schools, accounting for 68.1% of the total ; 6 the most largest elementary schools (5.3%), 13 large schools (11.5%), 17 optimal sized schools (15.0%), 27 small schools (23.9%). In particular, it is not an exaggeration to say that almost all schools are small schools except for a few schools in Jejudo Ub-Myun areas. This means that it may cause serious problems if it is adopted as a standard of abolition of small schools in the same standard of management rather than reflecting regional characteristics of Jejudo province.

A study on taxation of foreign corporation's Permanent Establishment (고정사업장의 과세에 관한 연구: 플랜트 건설.판매기업의 사례를 중심으로)

  • Suh, Jung-Rog
    • Management & Information Systems Review
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    • v.29 no.3
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    • pp.71-96
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    • 2010
  • This article firstly reviewed Permanent Established(PE) concept of OECD and UN model tax treaty and compared it with that of Korean Corporate Income Tax Law(CITL). The various factors regarding profit like ways of deciding the local source profit, scope and calculation method which will be imputed to PE were also reviewed. Based on above, standard PE judgement basis and calculation method of local source profit were also studied by using actual cases in foreign corporation which performs plant construction & sales in Korea. Accordingly to properly solve the conflict regarding international tax and to protect the tax authority against the foreign corporation in Korea, by standing on equality, I now propose followings for the better concept of PE in Korea. Firstly, the article that a building site or construction or installation project constitutes a PE only if it lasts more than 6 months should be modified to reflect OECD model convention's criteria of 12 months. Second, the scope of 'subordinate attorney' which is regarded as PE under CITL is now including 'holding-delivery attorney', 'order attorney', and 'assurance attorney' as well as 'contract attorney'. This is overly limit the activities of foreign corporation. It had better be loosened only to include 'contract attorney' as OECD provisions. Third, the CITL limits the cases of preparatory and/or auxiliary place which is not regarded as PE, thus limit the foreign corporations' business by expanding the concept of PE. This had better be eased. Fourth, in deciding the amount of local source profits, the CITL stipulates to split the profits by the relevant contribution of transaction parties through 'profit split method'. To solve the conflict, the ways of profit split must be better clarified through providing object and detailed standard and basis.

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Global Productivity and Market Structure Implications of the US-China Trade War: A CGE Modeling Approach

  • Jung, Jaewon
    • Journal of Korea Trade
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    • v.24 no.8
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    • pp.153-170
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    • 2020
  • Purpose - As the US-China trade war intensifies and lasts long time, there is growing concern about its potential effects on the global economy. In particular, for the countries like Korea that have a large economic dependence on the economy of the two countries, the US-China trade war may have a great repercussion in many ways. The aim of this paper is to investigate the global productivity and market structure implications of the US-China trade war for Korea, as well as for other surrounding countries and regions. Design/methodology - In this paper, we develop a full multi-country/region multi-sector computable general equilibrium (CGE) model of global trade incorporating heterogeneous workers and firms in individual skill levels and used technologies. We then calibrate the model using a global Social Accounting Matrix (SAM) dataset extracted from the recently released GTAP 10 Database, and assess the potential effects of the US-China trade war on the aggregate real productivity and the market structure for Korea, as well as for other surrounding countries and regions. Findings - We show that the US-China trade war may largely affect the aggregate productivity in each sector in each country/region, as well as the global market structure through entry and exit of firms, which results finally in considerable changes in the industrial comparative advantage of each country/region. Though the effects are diverse sector by sector, the results show that Korea may also be affected significantly: concerning the real productivity implications, it is shown that the machinery industry may be affected the most negatively; on the other hand, it is shown that the number of exporting firms may decrease the most in the other transports industry. Originality/value - As the US-China trade war intensifies, many studies have tried to estimate the possible implications, and for this usually the CGE models have largely been used as the standard tool for evaluating the impacts of changes in trade policies. Standard CGE models, however, cannot be used to assess the global productivity and market structure implications due to the symmetric and simplified base assumptions. This paper is the first to analyze and quantify the possible impacts of the US-China trade war on the aggregate productivity and global market structure using a CGE model incorporating endogenous skill-technology assignment of heterogeneous workers and firms.

The effect of corporate field teacher and corporate education satisfaction on apprenticeship education satisfaction and student job competency - Focusing on NCS job standards and apprenticeship school project group types - (기업현장교사 및 기업교육의 만족도가 도제교육 만족도와 직무역량 함양에 미치는 영향 - NCS 직무표준과 사업단 유형을 중심으로 - )

  • Yoojeong Kim;Hong Sub-Keun;Kim In-Yeop
    • Industry Promotion Research
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    • v.8 no.1
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    • pp.83-94
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    • 2023
  • This study explored the effect of corporate field teacher and corporate education satisfaction on apprenticeship education satisfaction and student job competency development focusing on NCS job standards and industry-academia-integrated apprenticeship school project group. As a result of the study, satisfaction with corporate field teachers in the electrical, electronic, and food service sectors was found to have a positive influence on improving students' job competency, while satisfaction with corporate education was important in the management, accounting, office, and information and communication sectors. In the analysis by type of project group, the satisfaction of corporate field teachers in the joint practice type and industry-led type had a strong influence on improving job competency, but in the base school type and single school type, corporate education satisfaction had a greater influence on capacity improvement. Therefore, it is necessary to redefine the competencies of corporate field teachers and to establish and implement an industry-academic integrated apprenticeship school operation plan with the relationship between the type of project group and NCS job standard classification.

A Study of Psychometric Function Curve for Korean Standard Monosyllabic Word Lists for Preschoolers (KS-MWL-P) (한국표준 학령전기용 단음절어표 (Korean Standard Monosyllabic Word Lists for Preschoolers, KS-MWL-P)의 심리음향기능곡선 연구)

  • Shin, Hyun-Wook;Kim, Jin-Sook
    • The Journal of the Acoustical Society of Korea
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    • v.28 no.6
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    • pp.534-541
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    • 2009
  • Word recognition test (WRT) for the children can be useful for diagnosing the degree of communication disability, prescribing hearing instruments, planning aural rehabilitation and speech therapy, and determination of site of lesions. The Korean standard monosyllabic word lists for preschoolers (KS-MWL-P) were developed considering the criteria given by the literatures. However, the authors of KS-MWL-P suggested more children should be included to verify homogeneity of the lists using psychometric function curve since only 8 children participated in the developing process. The purpose of this study was to explore the homogeneity of KS-MWL-P for supplementing the limitations of the lists employing psychometric analysis. To 23 preschoolers who have normal-hearing, 100 monosyllabic KS-MWL-P words were examined with the pictures. Psychometric function curve with linear slopes of 20% and 80%'s correct rates through accounting recognition scores of each monosyllabic word at variable intensities from -10 to 40 dBHL was obtained and analyzed. As a result, s-shaped psychometric function curve was presented with increasing correct rate depending on intensity and showed no statistical significant differences among each word and list. The congruous graph shapes among lists also indicated good homogeneity and the list 1,2,3,4's average slopes were 4.48, 3.86, 4.65, 4.50. It was verified that the homogeneity was suitable because the analysis of variance showed no statistical significance among lists (p>0.05). However, KS-MWL-P's order of slope according to the order of the number of items, $1{\sim}10$, $1{\sim}20$, $1{\sim}25$ showed no difference with the p-value of 0.93, 0.59, 0.91, 0.70 for the lists 1,2,3, and 4, respectively. Although KS-MWL-P was assumed that the lower-numbered items were easy for testing younger ages, this study's results could not agree with the author's conclusion. Considering this matter, rearranging of the number of items should be performed according to the analysis of slope suggested by this study for testing younger children with easier items. Other than this, in conclusion, KS-MWL-P was proved to be useful for clinical and rehabilitative evaluating and training tools for preschoolers.

Single-particle Characterization of Aerosol Particles Collected Nearby a Lead Smelter in China

  • Jung, Hae-Jin;Song, Young-Chul;Liu, Xiande;Li, Yuwu;Ro, Chul-Un
    • Asian Journal of Atmospheric Environment
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    • v.6 no.2
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    • pp.83-95
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    • 2012
  • China has been a top producer and exporter of refined lead products in the world since the year 2000. After the phasing-out of leaded gasoline in the late 1990s, non-ferrous metallurgy and coal combustion have been identified as potential major sources of aerosol lead in China. This paper presents the single particle analytical results of ambient aerosol particles collected near a lead smelter using a scanning electron microscopy- energy dispersive x-ray spectroscopy (SEM-EDX). Aerosol particle samples were collected over a 24-hour period, starting from 8 pm on 31 May 2002, using a high volume TSP sampler. For this near source sample, 73 particles among 377 particles analyzed (accounting for 19.4%) were lead-containing particles mixed with other species (S, Cl, K, Ca, and/or C), which probably appeared to be from a nearby lead smelter. Lead-containing particles of less than $2{\mu}m$ size in the near source sample were most frequently encountered with the relative abundances of 42%. SEM-EDX analysis of individual standard particles, such as PbO, PbS, $PbSO_4$, $PbCl_2$, and $PbCO_3$, was also performed to assist in the clear identification of lead-containing aerosol particles. Lead-containing particles were frequently associated with arsenic and zinc, indicating that the smelter had emitted those species during the non-ferrous metallurgical process. The frequently encountered particles following the lead-containing particles were mineral dust particles, such as aluminosilicates (denoted as AlSi), $SiO_2$, and $CaCO_3$. Nitrate- and sulfate-containing particles were encountered frequently in $2-4{\mu}m$ size range, and existed mostly in the forms of $Ca(NO_3,SO_4)/C$, $(Mg,Ca)SO_4/C$, and $AlSi+(NO_3,SO_4)$. Particles containing metals (e.g., Fe, Cu, and As) in this near source sample had relative abundances of approximately 10%. Although the airborne particles collected near the lead smelter contained elevated levels of lead, other types of particles, such as $CaCO_3$-containing, carbonaceous, metal-containing, nitrates, sulfates, and fly-ash particles, showed the unique signatures of samples influenced by emissions from the lead smelter.