• Health Policy and Management
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• v.26 no.2
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• pp.93-94
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• 2016

• The Korean Journal of Financial Management
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• v.13 no.1
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• pp.311-340
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• 1996

This paper investigates the determinants of discounts on closed-end mutual funds. Empirical tests on a panel of closed-end mutual funds show that the magnitude of discounts seems to be unequal for different types of funds. I find strong evidence on tax-timing option effect even after controlling for other variables which have been theorized to be important in determining discounts on closed-end mutual funds. Also, the uncertainty about the value of underlying assets in the fund's portfolio has a significant influence on discounts.

• Journal of the Korean Society of Physical Medicine
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• v.2 no.2
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• pp.243-250
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• 2007

Purpose : Shoulder subluxation is a very common problem in patients with hemiplegia with stroke. Prevention of the low tone subluxed shoulder has been an issue for physical therapists working with neurological patients for many years. Methods : This study reviewed the literature to definite the management and a cause of shoulder subluxation with hemiplegia patients after stroke. Various modalities have been suggested for realigning the glenohumeral joint, but their use is controversial. The purpose of this paper is to review critically the evidence base in order to inform the clinical decision-making process for physiotherapists working in neurology. Results : Literature has identified supports, strapping and functional electrical stimulation(FES) in the management of low tone shoulders. Following review of this evidence it is suggested that there is a lack of reliable and valid research evidence on which to base conclusions. The modalities with the best supporting evidence for realigning the low tone subluxed glenohumeral joint are the triangular sling, Harris hemi sling and the Rolyan humeral cuff used in a standing position and the lap board and arm trough while the patient is sitting. However, due to soft tissue adaptation with associated lack of movement, over-correction and the need for careful patient positioning these supports need to be evaluated for each patient and should be used only in appropriate situations. Conclusion : Similarly, there is a lack of evidence on the effects of long-term use to this equipment. Electrical stimulation is also thought to have potential in the treatment to subluxed low tone shoulders but additional research is required to clarify the parameters for use and the long-term effects of these forms of management.

• Journal of the Korean Society for information Management
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• v.38 no.2
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• pp.201-226
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• 2021

Discovery's collection was originally paper documents, but with the advent of the digital age, its collection expanded. Resolving the issue of ESI has now become important in litigation. Therefore, this study analyzes the requirements of each domain for electronic records to be recognized as evidence. It also explained the factors that should be considered in record management. In addition, eDiscovery in the United States was selected as an advanced case to utilize records as evidence. This study investigated the Commentary on Legal Holdings: The Trigger & The Process and analyzed which functions must be considered in order for electronic records to be preserved as evidence. To this end, we analyze the functional requirements of the eDiscovery solution. Through this, necessary functional requirements are derived to help implement the system in preparation for eDiscovery.

• The Korean Journal of Pain
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• v.28 no.2
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• pp.75-87
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• 2015

Background: Lumbar discogenic pain without pain mediated by a disc herniation, facet joints, or the sacroiliac joints, is common and often results in chronic, persistent pain and disability. After conservative treatment failure, injection therapy, such as an epidural injection, is frequently the next step considered in managing discogenic pain. The objective of this systematic review is to determine the efficacy of lumbar epidural injections in managing discogenic pain without radiculopathy, and compare this approach to lumbar fusion or disc arthroplasty surgery. Methods: A systematic review of randomized trials published from 1966 through October 2014 of all types of epidural injections and lumbar fusion or disc arthroplasty in managing lumbar discogenic pain was performed with methodological quality assessment and grading of evidence. The level of evidence was based on the grading of evidence criteria which, was conducted using 5 levels of evidence ranging from levels I to V. Results: Based on a qualitative assessment of the evidence for both approaches, there is Level II evidence for epidural injections, either caudal or lumbar interlaminar. Conclusions: The available evidence suggests fluoroscopically directed epidural injections provide long-term improvement in back and lower extremity pain for patients with lumbar discogenic pain. There is also limited evidence showing the potential effectiveness of surgical interventions compared to nonsurgical treatments.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.39-52
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• 2022

This study examines whether accounting conservatism can support real earnings management by reducing accrual earnings management techniques. The net impact of conservative reporting on earnings management is also analyzed. It is assumed that moderating the role of conservative financial reporting during uncertainty can mitigate earnings management practices. For our analysis, 5354 firm-year observations for the period 2007-2020 of nonfinancial companies listed on the Pakistan Stock Exchange are applied. To measure conservatism in the non-financial sector of Pakistan, Khan and Watts' (2009) model is used to provide evidence that conservatism is a way to restrict earnings management during uncertainty. "Prospector" and "Defender" Business strategy is applied for measuring firm-level uncertainty. To measure accrual earnings management Modified Jones (1995) model and Dechow and Dichev (2002) approach and Kasznik (1999) model are applied, and for real earnings management Roychowdhury model is applied which follows three approaches to measure real earnings management i.e. cash flow manipulation, Overproduction, and discretionary expenses. The estimations support our hypothesis by providing statistically significant proof that conservative financial reporting in a developing economy like Pakistan may be used to overcome the net impact of earnings management during uncertainty. Our results provide critical and practical implications for investors, researchers, and standard setters.

• Nutrition Research and Practice
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• v.16 no.sup1
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• pp.37-46
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• 2022

The Korea National Health and Nutrition Examination Survey of 2013 to 2017 reported that the average protein consumption of the Korean population is above the current recommended nutrient intake of protein proposed by the Dietary Reference Intakes for Koreans. Some health professionals and the media often advise consuming diets high in protein for promoting metabolic regulation, weight control, and muscle synthesis. However, due to lack of scientific evidence, the validity and safety of high protein consumption are yet to be fully ascertained. The present review assesses recent evidence published in 2014-2020 from human studies, focusing on adequate protein intake and protein sources for the prevention of chronic diseases, particularly metabolic disorders and sarcopenia.

• Ocean and Polar Research
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• v.25 no.4
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• pp.633-644
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• 2003

The distribution and abundance of Antarctic krill (Euphausia superba), particularly in the South Atlantic, has traditionally been viewed as primarily determined by the flow of the Antarctic Circumpolar Current. Krill are viewed as being particles on a conveyor belt that carries them around the Antarctic continent resulting in a single circumpolar population. The evidence to support this viewpoint is largely circumstantial and there is very little direct evidence available of krill being moved by the currents-krill flux. There is also considerable biological and physical evidence which suggests that other factors may play a dominant role in the life history and distribution of krill. This review examines the evidence fur krill flux and also examines evidence that does not accord with this theory. The management implications of assuming krill flux are outlined and some lines for future research are suggested.

• Journal of Internet Computing and Services
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• v.11 no.4
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• pp.129-141
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• 2010

In digital computing environment, for the mal functions in appliances and system errors, the unaccepted intrusion should be occurred. The evidence collecting technology uses the system which was damaged by intruders and that system is used as evidence materials in the court of justice. However the collected evidences are easily modified and damaged in the gathering evidence process, the evidence analysis process and in the court. That’s why we have to prove the evidence’s integrity to be valuably used in the court. In this paper, we propose a mechanism for securing the reliability and the integrity of digital evidence that can properly support the Computer Forensics. The proposed mechanism shares and manages the digital evidence through mutual authenticating the damaged system, evidence collecting system, evidence managing system and the court(TTP: Trusted Third Party) and provides a secure access control model to establish the secure evidence management policy which assures that the collected evidence has the corresponded legal effect.

• Journal of Korean Clinical Nursing Research
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• v.22 no.3
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• pp.265-275
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• 2016

Purpose: The purpose of this study was to develop an evidence-based guideline for fever management for critically ill adult patients after a brain injury. Methods: Development of the guideline process was done according to the De Novo development Korean Medical Guideline Information Center (KoMGI) and consists of 12 steps. Results: This developed guideline included 3 domains and 19 recommendations. The number of recommendations for each domain was 7 on measuring temperature, 9 on managing fever, and 3 on managing shivering. The level of evidence was as follows: 58% were at level I, and 42% at level II. Of the recommendations, 58% were graded as A, 37% as B, and 5% as C. Conclusion: These findings indicate that this guideline can be used as a guide for nursing in critically ill adult patients with brain injury. This guideline can also contribute to improvements in the quality of nursing care for critically ill adult patients with brain injury.