Journal of agricultural medicine and community health
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v.30
no.2
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pp.127-135
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2005
Objectives: This study was conducted to investigate the trend of tuberculosis mortality rate by years and by areas. Methods: We calculated raw and age-adjusted mortality rate of tuberculosis from 1995 to 2002. The calculation was based on the data from resident registration data and death certification registration data gathered by 232 basic local authority. We used direct age standardization method for calculating age-adjusted mortality rate. We compared patterns of change in tuberculosis mortality rate of metropolitan areas, cities, and countryside by determinating the comparability of medels to explore linear relationship. We also analyzed the data of mortality rate between urban and rural area by comparing ANOVA and post-hoc by two periods: one from 1995 to 1998, and the other from 1999 to 2002. Results: In national mortality rate, both raw and age-adjusted mortality rate showed negative linear relationship. However, the graph become more horizontal: the slope line is close to zero. From 1995 to 1998, countryside showed significantly higher age-adjusted mortality rate than in metropolitan areas and cities. Ever after considering more horizontal graph in national mortality rate, the data shows that the countryside still have significantly higher mortality rate from 1999 to 2002. In model diagnostic checking, metropolitan areas and cities showed apparently linear pattern on the decrease of age-adjusted mortality rate. Pattern of mortality rate in countryside was decreased initially, but became flat. Conclusions: Further research is necessary to explore the characteristics of quality of tuberculosis control program in rural area. Different approach and strategies should be considered to decrease tuberculosis mortality rate in rural areas.
Objective : Insomnia is the disorder of initiation or maintenance in sleeping that results in daytime sleepiness and dysfunction, and it arises from multiple psychological, physiological and environmental factors. A number of stroke patients suffer from insomnia are classified as sleep disorder patients with physical illness. In addition, insomnia may have profound deleterious effects on the natural course of stroke. We are to assess the effectiveness of intradermal acupucture on stroke combined with insomnia. Methods : We recruited hospitalized patients with insomnia after stroke. Then, the subjects were allocated into a treatment group and a control group by randomization. The treatment group received intradermal acupuncture therapy at He-7(神門), EH-6(內關) correctly. However in control group, intradermal acupuncture were just attached to He-7(神門), EH-6(內關) without insertion. Treatment over time at first day and second day a various indexes were repeatedly checked such as sleep latency, total sleep time, sleep quality, condition on awakening, ability of concentration, morning sleepiness, Insomnia Severity Index, and Athens Insomnia Scale. In the second analysis, we divided the treatment group into a response and a non-response group by their response to intradermal acupuncture. With the acupuncture treatment, accompanied symptoms were checked Results : Among thirty two subjects, two of them were dropped out: One complained the pain from needle insertion, and the other underwent the change of his herbal medication. At baseline investigation with the residual 30 subjects, the control and the treatment group were assessed to have an equal comparability. In the treatment group, sleep latency, total sleeping time, a number of awakenings, sleep quality and ability of concentration showed improvement significantly compared with the control group. The non-response Group showed symptoms such as nausea and halitosis, belching and acid regurgitation, abundant expectoration, while Responder Group showed palpitation, oppressed feelings in chest and sleep disorder. Conclusions: The result of this clinical study suggests that the intradermal acupuncture at He-7(神門), EH-6(內關) is one of the effective treatments for the insomnia after stroke.
The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.
For more efficient and proactive safety control of imported food, new trend in U.S. is emerging, which assesses the food safety control systems of exporting countries using Systems Recognition Assessment Tool and helps ensure safety of imported foods. This study examines trends in development and application of assessmemnt tool and country assessment reports in U.S. where an active discussion on this issue is in progress. The expert interviews were also conducted. U.S. Systems Recognition Assessment Tool was developed by FDA to recognize the potential value in leveraging the expertise of foreign food safety systems and help ensure safety of imported food. The tool is comprised of ten standards and provides an objective framework for determining the robustness of trading partners' overall food safety systems. Using its own tool, the U.S. FDA conducted a preliminary assessment of the food safety control systems of New Zealand and Canada. According to the U.S.-New Zealand and the U.S.-Canada assessment reports, the overall structure of the systems was similar between the countries. In summarizing the opinions of experts, such a trend in National Food Safety Control System Assessment may be utilized in the sanitary assessment and the control of imported food border inspection frequency before importing food. It would contribute to more effective distribution of national budget and increased public trust. Additionally, international collaboration as well as securing of qualified experts and sufficient budget appear to be crucial to further increase the utility of National Food Safety Control Systems Assessment. In conclusion, firstly, it is critically important for the competent authority of South Korea to proactively respond to international trend in National Food Safety Control System Assessment by identifying the details of its background, assessment purpose, core assessment elements, and assessment procedures. Secondly, it is necessary to identify and complement the weaknesses of Korea's food safety control system by reviewing it with U.S. Systems Recognition Assessment Tool. Thirdly, by adapting the assessment results from imported countries' food safety control systems to the imported food inspection intensity, the resources previously used in inspecting the imported food from accredited countries can be redistributed to inspecting the imported food from unaccredited countries, and it would contribute to more efficient imported food safety control. Fourthly, the competent authority of South Korea should also consider developing its own assessment tool designed to reflect the unique characteristics of its food safety control system and international guidelines.
Proceedings of the Korean DIstribution Association Conference
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2003.02a
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pp.123-166
/
2003
Marketing channel is recognized as one of the society systems which have the character of functional organization. These organizations are related to each other for specialized and cooperative work. Channel members in distribution channel are striving to accomplish exchange through reciprocal action. Thus channel members exercise their power to take better position in exchange. There will be struggling between members about satisfaction and conflict during this power exercise. Now a days, buyers use more harsh power as large retail firms are increasing. This phenomenon is occurring in the distribution channel. However, there will be different phenomenon in case of agricultural products. Not like industrial product suppliers, agricultural product suppliers have various supply channels and many agricultural products are seasonal. It has also unstable amount supplies. There should be differentiated marketing in agricultural products. Relatively weaker powered suppliers have to strengthen comparative factors and also have to be technically specialized through assessed experience in order to establish strong product sales chain. Making a brand of agricultural product would be also a good idea to increase the product comparability. Channel members need to be recognized their specialized functions in order to make balanced distribution channel. There have to be conversion of concept of relation between suppliers and buyers from subordinate relationship to cooperative relationship.
Journal of The Korean Association For Science Education
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v.24
no.3
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pp.519-531
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2004
In recent years, there has been an increased emphasis on performance assessment to evaluate students' abilities. Our nation has introduced a change in testing and assessment. Additional work on the efficacy, reliability, and comparability in order to develop the performance assessment item has been needed in the enforcement of the 7th National Science Curriculum. Also, criteria for professional and technical standards has been needed to be developed. The purpose of this study was to draw out various key concepts and to develop achievement standards, assessment standards and performance assessment items based on the 7th National Science Curriculum on the subject matter of reproduction(chapter 13) and biological accumulation(chapter 17). And also, this study examined the validity of completed performance assessment items based on classical test theory and polytomous item response theory. Twelve key concepts in chapter 13(reproduction) and four from chapter 17(biological accumulation) were abstracted. Twenty-six achievement standards in chapter 13(reproduction), and nine in chapter 17(biological accumulation) were developed. The achievement standards were determined in terms of knowledge(K), process skill(P) and attitude(A). Twenty-five assessment standards in chapter 13(reproduction) and nine in chapter 17(biological accumulation) were developed. Based on the developed achievement standards and assessment standards, twenty-two performance assessment items(seventeen open-ended questions, three essays, and two portfolios) with concrete grading criteria were developed. Eight open-ended items were applied to 240 10th graders to evaluate reliabilities of the test which consisted of four items per each chapter. The results would be suggested that the applied items were valid for performance assessment because item difficulties and item discriminations were proper. There was not much differences in item discrimination between interpretation from classical test theory and that from polytomous item response theory. However, there were some differences in item difficulties between the interpretations of two theories because the characteristics of examinees were reflected in classical test theory.
The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
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v.20
no.1
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pp.63-70
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2015
An inter-laboratory comparison campaign on nutrient analysis in seawater was carried out in 2010. Sets of three sterilized seawater samples (Bottle 130, 131, 132) which have enough homogeneity and stability were distributed to 10 laboratories. Participants analyzed the nutrients in their own laboratories (nitrite, nitrate, phosphate, and silicate) at least 5 times and reported the results. Statistical treatments were applied to the results to assess the precision for each laboratory and the discrepancy among laboratories. Most laboratories show within 10% of precision in all nutrient results. Degrees of scattering described as discrepancy among laboratories and relative percent difference values were 4~63% and 0.04~2217%, respectively. The statistical analysis shows that the difference among the laboratories may due to the systematic error rather than random error. When the results were corrected by the results of bottle 130 as a reference material, the degrees of scattering and the relative percent difference were improved significantly. As a result, since most participants show satisfactory precision for nutrient analyses, a use of reference materials which have homogeneity and stability was strongly recommended to improve the comparability of nutrient data.
Lee, Jangho;Lee, Jongchun;Jang, Heeyeon;Park, Jong-Hyouk;Choi, Jeong-Heui;Lee, Soo Yong;Shim, Kyuyoung
Journal of Environmental Impact Assessment
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v.26
no.6
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pp.538-552
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2017
In this study, total mercury (THg) of Black-tailed Gull (Larus crassirostris) eggs laid on Baengnyeongdo, West Sea of Korea was analyzed in order to compare the THg concentrations of eggs depending on egg-laying order. The first-laid eggs ($mean{\pm}standard$ error, $234.4{\pm}11.2ng/g\;wet$, n=18, t=8.4, p<0.01) significantly had higher THg concentrations than the second-laid eggs ($182.8{\pm}9.1ng/g\;wet$, n=18). Also, the first-laid eggs had higher values in biometrics (length $63.10{\pm}0.49mm$, t=2.4, p<0.05; width $44.51{\pm}0.19mm$, t=4.3, p<0.01; weight $65.53{\pm}0.87g$, t=4.2, p<0.01) than the second-laid eggs (length $62.37{\pm}0.40mm$, width $43.55{\pm}0.17mm$, and weight $62.48{\pm}0.72g$). These differences might be attributed to the amount of food eaten by females relating to males' courtship feeding pattern (males increase courtship feeding rate before the first eggs are laid, and decrease the rate following the laying of the first eggs). Moreover, the lower food intake of females could diminish the quantities of egg albumen that contains a protein binds to most of methylmercury during the period of egg production. Therefore, it is necessary to consistently apply one of egg selection methods (targeted selection (the first-laid egg or the second-laid egg), random selection, and etc.) in one nest for ensuring comparability of mercury concentrations among monitoring sites and monitoring years.
Korean Journal of Agricultural and Forest Meteorology
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v.21
no.3
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pp.135-145
/
2019
Analysis of a long cycle or a trend of time series data based on a long-term observation would require comparability between data observed in the past and the present. In the present study, we proposed an approach to ensure the compatibility among the instruments used for the long-term observation, which would allow to secure continuity of the data. An open-path gas analyzer (Model LI-7500, LI-COR, Inc., USA) has been used for eddy covariance flux measurement in the Gwangneung deciduous forest for more than 10 years. The open-path gas analyzer was replaced by an enclosed-path gas analyzer (Model EC155, Campbell Scientific, Inc., USA) in July 2015. Before completely replacing the gas analyzer, the carbon dioxide ($CO_2$) and latent heat fluxes were collected using both gas analyzers simultaneously during a five-month period from August to December in 2015. It was found that the $CO_2$ fluxes were not significantly different between the gas analyzers under the condition that the daily mean temperature was higher than $0^{\circ}C$. However, the $CO_2$ flux measured by the open-path gas analyzer was negatively biased (from positive sign, i.e., carbon source, to 0 or negative sign, i.e., carbon neutral or sink) due to the instrument surface heating under the condition that the daily mean temperature was lower than $0^{\circ}C$. Despite applying the frequency response correction associated with tube attenuation of water vapor, the latent heat flux measured by the enclosed-path gas analyzer was on average 9% smaller than that measured by the open-path gas analyzer, which resulted in >20% difference of the sums over the study period. These results indicated that application of the additional air density correction would be needed due to the instrument heat and analysis of the long-term observational flux data would be facilitated by understanding the underestimation tendency of latent heat flux measurements by an enclosed-path gas analyzer.
Sei Young Lee;Ok Hee Woo;Hye Seon Shin;Sung Eun Song;Kyu Ran Cho;Bo Kyoung Seo;Soon Young Hwang
Journal of the Korean Society of Radiology
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v.82
no.4
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pp.889-902
/
2021
Purpose To assess the diagnostic performance of contrast-enhanced ultrasound (CEUS) for additional MR-detected enhancing lesions and to determine whether or not kinetic pattern results comparable to dynamic contrast-enhanced magnetic resonance imaging (DCE-MRI) of the breast can be obtained using the quantitative analysis of CEUS. Materials and Methods In this single-center prospective study, a total of 71 additional MR-detected breast lesions were included. CEUS examination was performed, and lesions were categorized according to the Breast Imaging-Reporting and Data System (BI-RADS). The sensitivity, specificity, and diagnostic accuracy of CEUS were calculated by comparing the BI-RADS category to the final pathology results. The degree of agreement between CEUS and DCE-MRI kinetic patterns was evaluated using weighted kappa. Results On CEUS, 46 lesions were assigned as BI-RADS category 4B, 4C, or 5, while 25 lesions category 3 or 4A. The diagnostic performance of CEUS for enhancing lesions on DCE-MRI was excellent, with 84.9% sensitivity, 94.4% specificity, and 97.8% positive predictive value. A total of 57/71 (80%) lesions had correlating kinetic patterns and showed good agreement (weighted kappa = 0.66) between CEUS and DCE-MRI. Benign lesions showed excellent agreement (weighted kappa = 0.84), and invasive ductal carcinoma (IDC) showed good agreement (weighted kappa = 0.69). Conclusion The diagnostic performance of CEUS for additional MR-detected breast lesions was excellent. Accurate kinetic pattern assessment, fairly comparable to DCE-MRI, can be obtained for benign and IDC lesions using CEUS.
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