• Journal of Digital Convergence
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• v.15 no.1
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• pp.77-84
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• 2017

This study investigates the association between financial reporting strategy and the directors' and officers' liability insurance. Since D&O insurance protects officers and directors against the risks of shareholder litigation, it is possible that, because of moral hazard, managers will be more willing to participate in opportunistic financial reporting such as earnings manipulation when they are covered by a generous D&O insurance policy. This paper examines the association between D&O insurance and financial reporting, specifically whether the purchase of D&O insurance affects earnings manipulation. On the other side, the firms engage earnings management are willing to purchase D&O insurance, this study tests whether earnings manipulation affects D&O purchases using listed firms in Korean stock market from 2006 to 2008. This paper finds that firms with higher discretionary accruals are less likely to purchase D&O insurance implies that managers who are participating in earnings manipulation are not willing to purchase D&O insurance. The relation between discretionary accruals and D&O is significantly negative which indicate D&O insurance purchase does not trigger earnings manipulation rather it alleviates opportunistic reporting behavior.

• Journal of Society of Preventive Korean Medicine
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• v.13 no.3
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• pp.113-126
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• 2009

Objective : This research aimed to investigate and analyze the opinions of Oriental Medical Doctors (O.M.D.) on covering herbal medicines into National Health Insurance scheme. Methods : Structured questionnaires were e-mailed to the O.M.D.s listed on member's DB of the Association of Korean Oriental Medicine. Collected data were analyzed with the SPSS 12.0 program. Results : The insurance coverage for herbal decoctions was supported by 80.8% of the responders, the median reasonable price for daily herbal decoctions was \9,517, the minimum price median of daily herbal decoctions considering its costs was \8,080, and the daily technical fee median was \4,379. On health insurance coverage for herbal decoctions, O.M.D.s were specially considering the standardization of herbal medicines. Conclusion : In this study, majority of O.M.D.s assented to health insurance coverage for herbal decoctions, but considered standardization of herbal medicines and optional prescription fee. It needs to prepare plan for insurance coverage of herbal decoctions that reflect the character of oriental medicine and oriental medical institutions.

• Korea Journal of Hospital Management
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• v.3 no.1
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• pp.34-61
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• 1998

A study on cooperative medical treatment system between oriental and western medical practitioners was conducted from March through August 1997 in order to determine a productive model of cooperation of two medical parts for treatment of patients. Questionnaires were distributed to 195 medical doctors(M.D.) and 195 doctors of oriental medicine(O.M.D.) working in clinics and hospitals in six major cities. Statistical analysis tools used for this study were frequency, t-test and multiple regression by using SPSS/P.C package. The results are summarized as follows: 1. The respondents were composed of male docotors(78%) and female doctors(22%) and 68.2% of M.D. and 97% of O.M.D. were interested in the other medical part. The doctors of both disciplines had some limitation on treatment of patients but they were reluctant to refer their patients to other doctors in different discipline. 2. M.D assumed that oriental medicine was more effective for chronic diseases, and O.M.D. thought that western medicine was more effective for acute diseases. 92.3% of O.M.D.s responded that even though they do not utilize western medical technology for diagnosis, they believed the results of diagnoses by western medical technology. 3. 60.5% of O.M. and 93.3% of O.M.D. said that cooperative medical treatment system could be necessary for patients and it would be effective for control of diseases and 69% of western medical doctors and 99% of oriental medical doctors agreed that oriental medical practice would be more effective for cerebellar vascular accidents than other diseases. 77.4% of western medical doctors and 92.3% of oriental medical doctors responded that the students of two different disciplines have to be taught on the other disciplines. 82.6% of western medical doctors and 83.3% oriental medical doctors agreed that it would be necessary to have collaborative research between scientists in two disciplines. 81.5% of M.D.s and 93.3% of O.M.D.s believed that they had prejudice and distrust on other discipline 4.90% of the doctors were not satisfied with the government medical policies on health insurance, legal matters, and health delivery system. 5. 75.4% of M.D.s and 50.2% of O.M.D.s said that two medical disciplines should be integrated, but they were skeptical on that. 75.3% of M.D.s thought that western hospitals should employ O.M.D.s Finally this study recommended that western medical students study oriental medicine and the vice versa, and M.D.s and O.M.D.s should have seminars and workshops to exchange knowledge, and experiences. It is also recommended that medical laws be revised to allow medical doctors refer the patients whom they can not handle to oriental medical doctors and the vice versa.

• Journal of Korean Society on Water Environment
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• v.22 no.3
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• pp.475-481
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• 2006

The major problem in closing water like lakes and ponds in Korea is that because they are exposed to surrounding, so easily polluted. The pollution in closing water can be caused by not only artificial factor like sewage but also natural factor like elution from sediment. For insurance of safe and satisfied water source, lots of studies and projects are now going on. In this study, we examined the behavior and effect of microbubble ($3{\sim}10{\mu}m$) produced by device called O.S.D (Oxygen Solubillization Device) in small size pond. The value of oxygen transfer coefficient ($K_La$) was 0.68/min independently of air flow rate, 6.5 times higher than commercial aeration stone and the variation of nitrogen concentration was $0.008NO_3/O_2$, DO concentration was potentially saturated for 24 hr. From the results of pilot plant, SOD of experiment (O.S.D) and control were $12.18gO_2{\cdot}m^{-2}{\cdot}d^{-1}$ and $47.95gO_2{\cdot}m^{-2}{\cdot}d^{-1}$ respectively. In conclusion, because O.S.D has extraordinary physico-chemical characteristics, it can contribute to improvement of both the waterbody and the sediment environment.

• 대한예방의학회:학술대회논문집
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• 1993.10a
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• pp.213-214
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• 1993

• Applied Chemistry for Engineering
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• v.28 no.4
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• pp.490-494
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• 2017

With increasing the number of vehicles, the accident rate also goes up and the damaged vehicles should be painted as a final repair process. At the painting stage the solvent-based paint causes environmental problems. To overcome these problems waterborne refinish paint is frequently used recently. However, for waterborne refinish, the costs of insurance coverage are too expensive, and insurance reimbursement costs could be burdensome. Because of the high price of aquatic paint treatment, the service shop might charge the malicious service price. In this study, the surfactant of Surfynol 104, which is the component in the paint, was used as an indicator whether the vehicle was painted with waterborne paint. The specimen was quantitatively analyzed to contain 0.38% of the surfactant through the standard addition method with isotope substituted internal standard (IS) of fluranthene-d10 by curie point pyrolysis-gas chromatography/mass spectrometry (Py-GC/MS).

• Journal of Preventive Medicine and Public Health
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• v.29 no.3 s.54
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• pp.555-563
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• 1996

Nationwide incidence survey was conducted to estimate the annual incidence rates of colorectal cancer among Koreans between Jan 1, 1988 and Dec 31, 1989. The population of the incidence survey was the beneficiaries of Korea Medical Insurance Corporation (KMIC), which were about 4,500,000 persons. The medical records of patients with diagnosis of either ICD-9 153(colon cancer), 154(rectal caner), 197(secondary malignant neoplasm of digestive and respiratory system), or 211(benign neoplasm of digestive system) were abstracted for the period with the standard format. The diagnosis was confirmed by one oncologist through the review of these abstracts. The numerator of the rate was finally defined as the incident colorectal cancer cases diagnosed between July 1, 1988 and June 30, 1989. The crude annual incidence of colorectal cancer for men was 13.1 per 100,000 and 10.6 for women, which was still low when compared with those of Japan and China during the same period. Age-adjusted sex ratio was 1.2 for right-sided colon cancer and 1.9 for left-sided colon cancer. The excess of right colon cancer among postmenopausal women was remarkable, so further analytical approach would be needed to investigate which factors are related with this phenomenon.

• Journal of the Korean Electrochemical Society
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• v.10 no.1
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• pp.31-35
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• 2007

In this review article, we are going to explain the recent development of lithium secondary batteries for a cellular phone. There are three kinds of rechargeable batteries for cellular phones such as nickel-cadmium, nickel-metal hydride, and lithium ion or lithium ion polymer. The lithium secondary battery is one of the most excellent battery in the point of view of energy density. It means very small and light one among same capacity batteries is the lithium secondary battery. The market volume of lithium secondary batteries increases steeply about 15% annually. The trend of R&D is focused on novel cathode materials including $LiFePO_4$, novel anode materials such as lithium titanate, silicon, and tin, elecrolytes, and safety insurance.

• Journal of Technology Innovation
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• v.21 no.1
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• pp.59-83
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• 2013

Recently, the importance of the health care industry is increasing due to the rapid changes in the population structure caused by decreasing in fertility rate and aging population. Therefore expansion of government investment in R&D of the health care industry is needed as the demand of health care is increasing. This study attempts to examine the economic impacts of national research and development for the health care industry using an inter-industry analysis. Specifically, the study investigates production-inducing effect, value added inducing effect, and employment-inducing effect of the health care industry based on demand-driven model. These analyses pay particular and close attention to the health care industry by taking it as exogenous rather than endogenous. Here we present results. First, the production-inducing effect and value added inducing effect was high in common real estate and business services and finance and insurance sector. Second, employment-inducing effect of the health care industry showed the highest levels in wholesale and retail sector, followed by the real estate and business services, agriculture sector. Third, the actual 2009 health care industry-related national R&D investment embracing on the production-inducing effect and value added inducing effect. The health care industry R&D induces the production of 4,932 billion won and the value added of 2163 billion won.

• Advances in pediatric surgery
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• v.3 no.1
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• pp.61-67
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• 1997

To understand the current status of pediatric surgical practice of the members of the Korean Association of Pediatric Surgeons, a survey of the practice of the 31 members in both 1994 and 1995. Twenty five members(80%) representing 20 hospitals responded. An average of four hundred and seventy four cases pediatric surgical operations were performed at individual institution in 1995 with 40 newborn cases. Eighteen members(72%) are currently working at university hospital. Fourteen institutions(70%) are currently classified as tertiary by the health insurance agency. The majority(15 to 60%) of members are working in the metropolitan Seoul area, while five in Taegu area. Sixteen members reported having the title of department head/director. Four members reported occasional non-pediatric surgical practice. Nine members out of 20 reported having independent pediatric surgical out-patient clinic before the establishment of the association(1985). Eight out of 15 members reported being appointed chief of pediatric surgery before 1985. In 20 institutions, 34 full time physicians(27 members, reportedly) are working in pediatric surgery. In regarding to pediatric surgical training, 16 members(64%) received an average of 16 months of training abroad, 5 members trained at home and abroad, and 4 from only at home. There are no differences in length of training periods in these groups. Twenty one members received their basic pediatric surgical training before 1985, the year of inauguration of the association. Twelve members received post-pediatric surgery refresher courses averaging 11 months' duration, after 2-11 years. Thirteen participants of this study belongs to the founding members of the association.