• Title/Summary/Keyword: Accounting standard

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Relationship between General Safety Behaviors and Oral Health Behaviors among South Korean Children (우리나라 어린이의 생활안전행동과 구강보건행동의 관련성)

  • Noh, Hie-Jin;Sohn, Woosung;Choi, Choong-Ho;Kim, Hae-Young
    • Journal of dental hygiene science
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    • v.11 no.4
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    • pp.311-317
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    • 2011
  • The aim of this analysis was to investigate the relationship between the level of safety behavior and the level of oral health behavior among Korean children. Data used in this analysis were from the 2005 Korean National Health and Nutrition Examination Survey (KNHANES). A representative sample of 4,292 children aged from three to eleven years who completed both health interview and health behavior survey. Simple and multiple logistic regression analyses were conducted. All analyses were weighted and SAS 9.1 survey data analysis procedures were used to estimate standard errors accounting for the complex sampling design of the KNHANES. More than seventy percent of children did not keep general safety behaviors except seat on back seat in a car. About seventy five percent of children had experience of preventive oral care during last one year, but about fifty six percent of children brush their teeth twice a day. Socioeconomic status and health behaviors were significantly related in three to six old age group only (p<.05). Generally significant relationship was not found between general safety and oral health behaviors. Among Korean children, general safety and oral health behaviors might be not related each other. Education for general safety behaviors should be underlined for all children. Especially preschool-children with low socioeconomic status need to be educated for healthy behaviors.

A Study on Social Worker's Perception and Practice of the Right to Self-determination for Person with Developmental Disability: Application of Importance-Performance Analysis(IPA) (발달장애인의 자기결정권에 대한 사회복지사의 인식 및 실천에 관한 연구: 중요도-실행도분석(IPA)의 적용)

  • Lee, Nam-Jeong;Lee, Dong-Young
    • The Journal of the Korea Contents Association
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    • v.20 no.11
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    • pp.624-635
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    • 2020
  • This study focuses on the right to self-determination, which has a higher possibility of infringement on rights, for people with developmental disabilities, who are more vulnerable to rights protection than other types of disabilities, and seeks to obtain implications of the basis for academic discussion and practical strategies. To this end, data were collected through a structured survey on 302 social workers in Seoul, Gyeonggi, and Gangwon area to identify the importance and execution degree of self-determination components of the developmental disabled, and descriptive analysis, differences. analysis, matrix analysis was applied. As a result of the analysis, the importance and performance degree were evaluated at an absolute level lower than the positive level, and the overall average standard execution degree was found to be applied relatively later, and the difference between the two levels was statistically significant. Meanwhile, goal setting and achievement, self-management and regulation, branch recognition and perception, etc. were identified as under-action elements as disparity between importance and performance. Therefore, in order to improve the balanced positivity of social workers and people with developmental disabilities in consideration of the reciprocity of human rights protection, applied behavior analysis, positive behavior support, and individualized service plan based on the application of a person-centered program and self-determination improvement program are applied. Suggestions were made on detailed strategies such as accounting.

Necessity of Standardization and Standardized Method for Substances Accounting of Environmental Liability Insurance (환경책임보험 배출 물질 정산의 표준화 필요성 및 산출방법 표준화)

  • Park, Myeongnam;Kim, Chang-wan;Shin, Dongil
    • Journal of the Korean Institute of Gas
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    • v.22 no.5
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    • pp.1-17
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    • 2018
  • Related incidents and accidents are frequent after 2000 years, such as the outbreak of the Taian peninsula crude oil spillage and Gumi hydrofluoric acid leakage accident. In the wake of such environmental pollution accidents, Consensus has been formed to enact legislation on liability for the compensation of environmental pollution in 2014 and the rescue, and has been in force since January 2016. Therefore, in the domestic insurance industry, the introduced environmental liability insurance system needs to be managed through the standardization formula of a new insurance model for managing the environmental risk. This study has been carried out by the emergence of a safe insurance model with a risky nature of the risk type, which is one of the services of the knowledge base. The verification of the six assurance media on the occurrence of environmental pollution such as chemical, waste, marine, soil, etc. is expressed through semantic interoperability through this possible ontology. The insurance model was designed and presented by deducing the relationship between the amount of money and the amount of money that was written in the area of existing expertise, In order to exclude the possible consequences, the concept of abstract is conceptualized in the form of a customer, and a plan for the future development of an ontology-based decision support system is proposed to reduce the cost and resources consumed every year. It is expected that standardization of the verification standard of the mass of mass will minimize errors and reduce the time and resources required for verification.

Manufacturing of a Korean Hand Phantom with Human Electrical Properties at 835 MHz and 1,800 MHz Bands (835 MHz 및 1,800 MHz 대역에서 인체의 전기적 특성을 가지는 한국인 손 모양의 팬텀 제작)

  • Choi, Donggeun;Gimm, Yoonmyoung;Choi, Jaehoon
    • The Journal of Korean Institute of Electromagnetic Engineering and Science
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    • v.24 no.5
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    • pp.534-540
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    • 2013
  • Interest of the hand effect on the electromagnetic wave are internationally increasing with the increase of the use of the mobile phone. IEC TC106(International Electrotechnical Commission, Technical Committee 106) promotes international research exchange program in order to reflect the effect of human hands in the standard assessment method of human exposure dosimetry by the electromagnetic wave of mobile phones. Since current commercialized hand phantom is manufactured by taking into account the average size of westerners and provides only one grip posture, it imposes many restrictions on the accurate SAR measurement. Therefore, the development of proper hand phantom accounting for domestic situation and various grip posture capability is essential in order to analyze the accurate effect of human hand on the exposure estimation. In this paper, a jelly hand phantom suitable for Korean was manufactured with various grip posture capability at 835 MHz and 1,800 MHz bands. Although the tolerances of permittivity and conductivity of the manufactured hand phantom are with ${\pm}10%$ each, it was much less than CTIA(Cellular Telecommunication Industry Association) tolerance of ${\pm}20%$ at both bands. Its 3D CAD(3 Dimensional Computer Aided Design) file which was developed can be utilized for the simulation of human hand effect on SAR measurement of mobile phones. The findings in this study can be utilized for the analysis of human hand effect on SAR measurement of a mobile phone.

How to Reflect Sustainable Development in Overseas Investment including Equator Principles (해외투자(海外投資)와 지속가능발전 원칙 - 적도원칙(赤道原則)(Equator Principles)을 중심으로 -)

  • Park, Whon-Il
    • 한국무역상무학회:학술대회논문집
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    • 2006.06a
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    • pp.45-72
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    • 2006
  • The Equator Principles are a set of voluntary environmental and social guidelines for ethical project finance. These principles commit banks and other signatories to not finance projects that fail to meet these guidelines. The principles were conceived in 2002 on an initiative of the International Finance Corporation and launched in 2003. Since then, dozens of major banks have adopted the Principles, and with these banks among them accounting for more than three quarters of all project loan market volume the Principles have become the de facto standard for all banks and investors on how to deal with potential social and environmental effects of projects to be financed. While regarding the Principles an important initiative, NGOs have criticised the Principles for not producing real changes in financing activities and for allowing projects to go through that should have been screened out by the Principles, such as the Sakhalin-II oil and gas project in Russia. In early 2006, a process of revision of the principles was begun. The Equator Principles state that endorsing banks will only provide loans directly to projects under the following circumstances: - The risk of the project is categorized in accordance with internal guidelines based upon the environmental and social screening criteria of the International Finance Corporation (IFC). - For all medium or high risk projects (Category A and B projects), sponsors complete an Environmental Assessment, the preparation of which must meet certain requirements and satisfactorily address key environmental and social issues. - The Environmental Assessment report addresses baseline environmental and social conditions, requirements under host country laws and regulations, applicable international treaties and agreements, sustainable development and use of renewable natural resources, protection of human health, cultural properties, and biodiversity, including endangered species and sensitive ecosystems, use of dangerous substances, major hazards, occupational health and safety, fire prevention and life safety, socio-economic impacts, land acquisition and land use, involuntary resettlement, impacts on indigenous peoples and communities, cumulative impacts of existing projects, the proposed project, and anticipated future projects, participation of affected parties in the design, review and implementation of the project, consideration of feasible environmentally and socially preferable alternatives, efficient production, delivery and use of energy, pollution prevention and waste minimization, pollution controls (liquid effluents and air emissions) and solid and chemical waste management. - Based on the Environmental Assessment, Equator banks then make agreements with their clients on how they mitigate, monitor and manage those risks through an 'Environmental Management Plan'. Compliance with the plan is required in the covenant. If the borrower doesn't comply with the agreed terms, the bank will take corrective action, which if unsuccessful, could ultimately result in the bank canceling the loan and demanding immediate repayment. - For risky projects, the borrower consults with stakeholders (NGO's and project affected groups) and provides them with information on the risks of the project. - If necessary, an expert is consulted. The Principles only apply to projects over 50 million US dollars, which, according to the Equator Principles website, represent 97% of the total market. In early 2006, the financial institutions behind the Principles launched stakeholder consultations and negotiations aimed at revising the principles. The draft revised principles were met with criticism from NGO stakeholders, who in a joint position paper argued that the draft fails by ignoring the most serious critiques of the principles: a lack of consistent and rigorous implementation.

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Atmospheric correction by Spectral Shape Matching Method (SSMM): Accounting for horizontal inhomogeneity of the atmosphere

  • Shanmugam Palanisamy;Ahn Yu-Hwan
    • Proceedings of the KSRS Conference
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    • 2006.03a
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    • pp.341-343
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    • 2006
  • The current spectral shape matching method (SSMM), developed by Ahn and Shanmugam (2004), relies on the assumption that the path radiance resulting from scattered photons due to air molecules and aerosols and possibly direct-reflected light from the air-sea interface is spatially homogeneous over the sub-scene of interest, enabling the retrieval of water-leaving radiances ($L_w$) from the satellite ocean color image data. This assumption remains valid for the clear atmospheric conditions, but when the distribution of aerosol loadings varies dramatically the above postulation of spatial homogeneity will be violated. In this study, we present the second version of SSMM which will take into account the horizontal variations of aerosol loading in the correction of atmospheric effects in SeaWiFS ocean color image data. The new version includes models for the correction of the effects of aerosols and Raleigh particles and a method fur computation of diffuse transmittance ($t_{os}$) as similar to SeaWiFS. We tested this method over the different optical environments and compared its effectiveness with the results of standard atmospheric correction (SAC) algorithm (Gordon and Wang, 1994) and those from in-situ observations. Findings revealed that the SAC algorithm appeared to distort the spectral shape of water-leaving radiance spectra in suspended sediments (SS) and algal bloom dominated-areas and frequently yielded underestimated or often negative values in the lower green and blue part of the electromagnetic spectrum. Retrieval of water-leaving radiances in coastal waters with very high sediments, for instance = > 8g $m^{-3}$, was not possible with the SAC algorithm. As the current SAC algorithm does not include models for the Asian aerosols, the water-leaving radiances over the aerosol-dominated areas could not be retrieved from the image and large errors often resulted from an inappropriate extrapolation of the estimated aerosol radiance from two IR bands to visible spectrum. In contrast to the above results, the new SSMM enabled accurate retrieval of water-leaving radiances in a various range of turbid waters with SS concentrations from 1 to 100 g $m^{-3}$ that closely matched with those from the in-situ observations. Regardless of the spectral band, the RMS error deviation was minimum of 0.003 and maximum of 0.46, in contrast with those of 0.26 and 0.81, respectively, for SAC algorithm. The new SSMM also remove all aerosol effects excluding areas for which the signal-to-noise ratio is much lower than the water signal.

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The study on the level of concern with nutritional knowledge and food intake according to increasing age and the mode of food life (연령증가에 따른 영양지식 관심도와 식품섭취 및 식생활 양상에 관한 연구)

  • 김이수
    • Culinary science and hospitality research
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    • v.7 no.3
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    • pp.295-317
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    • 2001
  • This study divided people into the age groups of their twenties, thirties, forties and more than fifties and multilaterally examined their nutritional knowledge and mode and attitude of food intake in order to survey the effects that the level of concern with nutritional knowledge according to age has on the mode of food life with a sample of women in more than their twenties who live in the region of Seoul. If I examine the general characteristics of those who are surveyed, in age their twenties accounted for the most part of 34.6 percent, and in educational background people who did not graduate from high schools accounted for 58.6 percent and jobless people 55.9 percent and there were many people whose standard of living was thought to be in a middle level, and in the income of home, people with less than two million Won were universal, and in physical condition an average case accounted for 37.8 percent, but the case that most of people were fat(49.1%) was characterized by more than a thin case(13.1%,). In the object of survey the case of being nutritionally reeducated was as 76.1% higher than the case of not doing so, but the necessity for nutritional education was not felt by 62.7%, and statistical significance was indicated according to age (p<.001***) and in the sources of nutritional knowledge mass media accounted for 49.3%. The knowledge about nutrition was well known as a whole and in evaluating nutritional knowledge, top group accounted for 75.4% and evaluating scores according to age showed differences, but had no statistical significance. As a result of surveying the actual condition of food intake and food habit, those who are surveyed was surveyed to observe the quantity of a meal (31.9%) best, and they were revealed in the order of 30.5%, of taking in fruits and 28.3%, of having meals regularly. In particular, in the regularity of meals, statistical significance according to age(P<.001***) was indicated by their fifties accounting for 38.7% and their twenties 10.9%. In food habit, regardless of age, the case of taking in marine algae for 0 to two days indicated 53.7% and the case of faking in greeny yellow vegetables 52.0%, and we could see that modern people evade the kind of vegetables, and in the scores of evaluating food habit a middle group accounted for 57.3% and as age increases, the group of higher age showed more desirable mode of food life than the one of lower age, showing statistical significance(p<.01**).

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Classification and Analysis of Characteristics of Changes in Apartment Landscape Work (아파트조경공사 설계변경의 유형분류와 특성분석)

  • Park, Chun-Soo;Park, Seung-Burm
    • Journal of the Korean Institute of Landscape Architecture
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    • v.37 no.1
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    • pp.28-42
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    • 2009
  • In the wake of categorizing the design changes occurred during the period from 2004 till the first half of 2006 in Choongcheong province area, based on purpose and reason of design changes identified by the Korea National Housing Corp, it included 11 types such as the image of the apartment complex, scenic elements, consideration by the user, prevention of the defect, constructability, site conditions, incompatibility between the activities, superordinate standard, prevention of civic complaints, design details and others, along with 47 subordinate elements. And the evaluation intended to identify the corelation between the number and time of design change approval, frequency and scale of design change by type and the cost variations indicated that; firstly, enhancing the image of the apartment complex proved to be the main reason for design changes, accounting for 22% in terms of frequency and 54.9% in terms of cost variation. Secondly, the higher the increase in cost by design change aimed at improving the image of the complex, the lower the decrease in cost by design change for uncertain reasons, dubbed the inverse proportional relations, indicating that the design changes for uncertain reasons were mostly aimed at reducing the construction cost. Thirdly, with regard to the number of design change approval and the time of the initial approval, twice or less and 90 days or less before completion of the construction work, respectively, accounted for $52{\sim}53%$, indicating the design change deliberation and approval tended to have been carried out collectively in the form of ex post facto approval, which seemed to be attributable to the attempt of reducing the construction cost or budget problem, as a result of comparing with the cases in which the cost was reduced.

Case Study of Using Facebook of Each Type of Internal and External Sports and SPA Fashion Brands (소비자 활동 지표를 통한 국내외 스포츠, SPA 패션 브랜드의 페이스북 활용 사례연구)

  • Kim, Sang A;Lee, Seunghee
    • Journal of the Korean Society of Clothing and Textiles
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    • v.39 no.3
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    • pp.337-352
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    • 2015
  • This study selected a case study method conforming to qualitative research in order to analyzed how each type of fashion enterprises uses SNS in-side of fashion marketing based on content the researcher monitored and selected from the Facebook website for each enterprise. The standard to select fashion brands in this study is a graded list made based on ranking 5 analysis sites on social media (Socialbakers, socialDigm, Pulse K, BigFoot9, L2). The researcher sorted and then analyzed 2 brands that have many fan joiners and followers among fashion brands that were ranked top of the graded list, work in Facebook animatedly, and had representativeness in each type (SPA, Sports Brands). The study was conducted from January 2013 to March 2013, and the index of Facebook consisted of 3 kinds of elements (comment, like, and share). Each numerical value was counted to decide the monthly ranking. Content analysis was divided into public relations about brand, public relations about products, and customer participation and activities; consequently, the researcher investigated which content was post conforming to the ranking. The study analyzed the analysis results of each brand derived through the method of study compared to other brands. The results are as follows. In case of SPA brands, the category accounting for high rank in index analysis are public relation events to attract customer attention and products and offering information. The results of the monthly trend about whole post category were also similarly analyzed so the promotion goal that the brand wants to seek in priority coincides with the customer compliance rate. Next, in the case of sports brand, public relations for products offering information, event for arousing customer concern, and participation activities accounted for a high rank in the index analysis and posted the most in the analysis of the monthly trend for whole post category. The researcher came to understand that the direction of content for brands shown through Facebook coincides with customer sympathy.

Paediatric Retinoblastoma in India: Evidence from the National Cancer Registry Programme

  • Rangamani, Sukanya;SathishKumar, Krishnan;Manoharan, N;Julka, Pramod Kumar;Rath, Goura Kishor;Shanta, Viswanathan;Swaminathan, Rajaraman;Rama, Ranganathan;Datta, Karabi;Mandal, Syamsundar;Koyande, Shravani;Deshmane, Vinay;Ganesh, B;Banavali, Shripad D;Badwe, Rajendra A;Ramesh, C;Appaji, Lingappa;Nandakumar, Ambakumar
    • Asian Pacific Journal of Cancer Prevention
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    • v.16 no.10
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    • pp.4193-4198
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    • 2015
  • Background: Globally, retinoblastoma is the most common primary intraocular malignancy occurring in children. This paper documents the recent incidence rates of retinoblastoma by age and sex groups from the Population Based Cancer Registries (PBCRs) of Bangalore, Mumbai, Chennai, Delhi and Kolkata using the data from the National Cancer Registry Programme. Materials and Methods: Relative proportions, sex ratio, method of diagnosis, and incidence rates (crude and age standardized) for each PBCR and pooled rates of the five PBCRs were calculated for the years 2005/06 to 2009/10. Standard errors and 95% confidence limits of ASIRs by sex group in each PBCR were calculated using the Poisson distribution. Standardised rate ratios of ASIR by sex group and rate ratios at risk were also calculated. Results: The maximum retinoblastoma cases were in the 0-4 age group, accounting for 78% (females) and 81% (males) of pooled cases from five PBCRs. The pooled crude incidence rate in the 0-14 age group was 3.5 and the pooled ASIR was 4.4 per million. The pooled ASIR in the 0-4, 5-9 and 10-14 age group were 9.6, 2.0 and 0.1 respectively. The M/F ratio in Chennai (1.9) and Bangalore PBCRs (2.0) was much higher than the other PBCRs. Among the PBCRs, the highest incidence rate in 0-4 age group was found in males in Chennai (21.7 per million), and females in Kolkata (18.9 per million). There was a distinct variation in incidence rates in the PBCRs in different geographic regions of India.