• Title/Summary/Keyword: Fair value

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Comparison of Intradermal Skin Test and Multiple Allergen Simultaneous Test Results in Canine Atopic Dermatitis

  • Nam, Hyeyeon;Yun, Taesik;Koo, Yunhoi;Lee, Dohee;Chae, Yeon;Park, Jooyoung;Choi, Dongjoon;Kim, Hakhyun;Yang, Mhan-Pyo;Kang, Byeong-Teck
    • Journal of Veterinary Clinics
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    • v.38 no.3
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    • pp.120-126
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    • 2021
  • Intradermal skin test (IDST) is generally considered a useful tool in identifying causal allergens in canine atopic dermatitis. Currently, multiple allergen simultaneous test (MAST), an in vitro testing method for allergen-specific immunoglobulin E, is being used as an alternative method. However, there are no reports comparing the IDST and MAST results in the same dogs. This study compared the results of both tests to evaluate the agreement and correlation between them. The sensitivity, specificity, and accuracy of the MAST were 76.2%, 64%, and 66.7%, respectively. Moderate positive predicted value (PPV, 50-75%) or high sensitivity (80-100%) were identified for indoor allergens, such as cat epithelia, house dust, and house dust mites. In contrast, high negative predicted value (NPV, 93.3-100%) and specificity (60-100%) were observed for environmental allergens and fungi. Although the agreement between IDST and MAST for all allergens was fair (κ = 0.301), that for each allergen was poor (κ < 0.01), except for birch (κ = 0.158). Spearman's rank correlation analysis revealed a low correlation between the MAST and IDST results (ρ = 0.308, p = 0.001). As compared to the IDST results, the MAST results did not identify the causative allergens sufficiently. IDST may not be performed for environmental allergens and fungi with high NPV and specificity if the MAST result is negative, but it may have to be performed for indoor allergens with moderate PPV and high sensitivity when the MAST result is positive.

The Effect on Firm's Performance of Employee Stock Option (종업원의 주식보상시스템이 기업성과에 미치는 영향)

  • Park, Jong-Hyuk
    • Management & Information Systems Review
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    • v.28 no.1
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    • pp.71-97
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    • 2009
  • In this study, I compare the ability of alternative accounting method for employee stock option to reflect firm value using the Ohlson's(1995) valuation model for 200 firms. The each methods, I compare are employee stock option expense recognition based on the K-GAAP disclosures, and asset recognition at the grant date based on the SFAS No. 123 Exposure Draft: Accounting for stock-based compensation. The model include: (1) a model that uses reported earnings, equity book value, and compensation expense based on the K-GAAP disclosures; (2) a model that uses pro-forma earnings, equity book value and adds a measure of the unrecognized asset arising form granting of employee stock options. Finding form estimating equations that the K-GAAP method for calculating compensation has no explanatory power, and the SFAS No.123 Draft Exposure method for arising asset and fair value compensation better captures than market's perception of the economic impact of stock options on firm values. However, the correlation of employee stock option compensation expense is positive. These results suggest that incentive benefits derived from employee stock option plans outweigh the cost associated with plan. In addition, I couldn't find evidence that company in KOSDAQ that have high growth potential benefit more from employee stock option plan compared to lager, more mature firm in SEC.

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The Change of Industrial Structure and Public Interest as to the Convergence of Broadcasting and Telecommunications (방송통신 융합에 따른 산업구조의 변화와 공익성)

  • Joo, Chung-Min
    • Korean journal of communication and information
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    • v.36
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    • pp.109-132
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    • 2006
  • It is difficult to found the concept of public interest properly, being ambiguous to distinguish media and service as to the convergence of broadcasting and telecommunications. Accordingly, it is necessary to found the concept of public interest not related to the character of media and service in the age of digital convergence. Therefore this study intended to re-found the concept of public interest, as to industrial changes in the age of convergence of broadcasting and telecommunications. The convergence of broadcasting and telecommunications causes the changes of value chain, which includes contents, platform, network, terminal. It could not help avoiding modifying the industrial structure of broadcasting and telecommunications, because of the changes of value chain. The changes of industrial structure needs the changes of ideology, regulatory policy, regulatory system, and it creates the foundation of new regulatory idea. The purpose of regulatory idea in the age of digital convergence is to practice public interest, and it is an ultimate purpose to increase consumers' welfare. Consequently, for increasing comsumer' welfare, it is necessary to achieve diversity, fairness, objectivity, the preservation of social value in the aspect of contents. Also in the aspect of platform, it is necessary to achieve the protection of privacy, consumer protection, harmful information blocking, and in the aspect of network, it is necessary to achieve the maintenance of secure network, fair competition. Finally, in the aspect of terminal, it is necessary to achieve the maintenance of compatibility, the solution for digital divide. Then regulatory policy of each value chain from a legal and institutional perspective, should be promoted to provide public interest, step by step.

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A Survey of Korean Youths' Gender Equality consciousness and Its Relationship with General Value (한국청소년의 성평등의식 실태와 일반적 가치와의 관계에 관한 연구)

  • Park, Soo-Mi
    • Korea journal of population studies
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    • v.31 no.3
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    • pp.85-106
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    • 2008
  • This study explores Korean youths' gender equality consciousness in an attempt to search for a way to increase youth's gender equality consciousness. First, this study carries out a survey of youths' gender equality consciousness based on questionnaires collected from a nationwide sample. Second, this study attempts to identify key points needed to evaluate youths' gender equality consciousness in terms of youths' general values. The data used for this survey is from the survey on youths' values conducted by Korean Institute for Health and Social Affairs in 2006 with a sample of 11,240 students from 132 schools nationwide. As a result, youths in 2006 had higher gender equality consciousness than that of previous years(2002). Especially, the support for the fair share of domestic work in the house by youths was significantly increased than the past. However, the survey of youths' values showed clear gender gaps in general attitudes of youths including gender equality consciousness. Female students not only had higher gender equality consciousness than male students but also had higher levels of 'universal value' which would allow one to become sensitive to discrimination and 'self development and achievement value'. In contrast, male students scored high on 'power-oriented value' related to discriminatory attitudes. Therefore, the study recommends focusing on alleviating the gender gaps through school education and other various media education.

Added Value of the Sliding Sign on Right Down Decubitus CT for Determining Adjacent Organ Invasion in Patients with Advanced Gastric Cancer (진행성 위암 환자에서 인접 장기 침범을 결정하기 위한 우측와위 CT에서의 미끄러짐 징후의 추가적 가치)

  • Kyutae Jeon;Se Hyung Kim;Jeongin Yoo;Se Woo Kim
    • Journal of the Korean Society of Radiology
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    • v.83 no.6
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    • pp.1312-1326
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    • 2022
  • Purpose To investigate the added value of right down decubitus (RDD) CT when determining adjacent organ invasion in cases of advanced gastric cancer (AGC). Materials and Methods A total of 728 patients with pathologically confirmed T4a (pT4a), surgically confirmed T4b (sT4b), or pathologically confirmed T4b (pT4b) AGCs who underwent dedicated stomach-protocol CT, including imaging of the left posterior oblique (LPO) and RDD positions, were included in this study. Two radiologists scored the T stage of AGCs using a 5-point scale on LPO CT with and without RDD CT at 2-week intervals and recorded the presence of "sliding sign" in the tumors and adjacent organs and compared its incidence of appearance. Results A total of 564 patients (77.4%) were diagnosed with pT4a, whereas 65 (8.9%) and 99 (13.6%) patients were diagnosed with pT4b and sT4b, respectively. When RDD CT was performed additionally, both reviewers deemed that the area under the curve (AUC) for differentiating T4b from T4a increased (p < 0.001). According to both reviewers, the AUC for differentiating T4b with pancreatic invasion from T4a increased in the subgroup analysis (p < 0.050). Interobserver agreement improved from fair to moderate (weighted kappa value, 0.296-0.444). Conclusion RDD CT provides additional value compared to LPO CT images alone for determining adjacent organ invasion in patients with AGC due to their increased AUC values and improved interobserver agreement.

Does College Experience Effect Job Quality Of Science And Engineering Graduates? -Focusing On Gender Gap (이공계 대학생의 대학생활 경험과 취업의 질 : 성별차이를 중심으로)

  • Shin, Ha-young;Moon, Bo-Eun
    • Journal of Engineering Education Research
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    • v.20 no.5
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    • pp.59-73
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    • 2017
  • This study aims to examine whether a gender works to make the difference on the university experiences of natural sciences and engineering major students; and the income and quality gap between the graduates. In this study, university experiences means job market and job searching related experiences such as job fair attending, The main research questions are as follows; fist, what are the significant university experiences related job preparation and application, and is there a gender gap on those experiences? Second, how is the job market performance of the national sciences and engineering graduates for their income level and quality job, and is there a gender gap on the job market performance of the sample? Third, which variables among the university experiences for job searching and application impacts the job quality and income level of the natural sciences and engineering graduates? To find out the research results, this study conducts a panel data analysis with GOMS (Graduates Occupational Mobility Survey) throughout survey year of 2006 to 2015, towards 568,264 as weighted value number. As analysis methods, this study carries out a descriptive analysis, ANOVA, discriminant analysis, linear regression and T-test. Therefore, here are the brief outputs of the study; first, for natural sciences and engineering students, the off-campus experiences such as job fair, job recruit festival and internship programs are more favored; second, female students are more likely to attend personal and self-driven job preparation programs; third, on job market performance, the graduates' income level and company scale rate are higher in the male but job stability is higher in the female; fourth, as a result of the linear regression, gender factor decides the income level in considerable degree; additionally, gender factor shows the difference of the job satisfaction and self-effectiveness on one's job as a qualitative variables. For obtaining strictness, university program factors are controlled through model fitness process. As above, this study finds out the main factors of university life of natural sciences and engineering graduates which are related their job searching and preparation experiences and figures out stronger factors in job market; and examines the statistically significance of the gender in this casual-effect relationship between job preparation and job quality of the graduates.

Direction of Laws and Policies for the Regulation of Internet Personal Broadcasting (국내외 인터넷 개인방송 규제현황 및 규제 방향성 제언)

  • Lim, Han Sol;Jung, Chang Won
    • The Journal of the Korea Contents Association
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    • v.20 no.2
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    • pp.248-264
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    • 2020
  • This study aims to analyze the social and legal status of Internet personal broadcasting in Korea and propose the direction of personal broadcasting regulation based on overseas regulatory laws and the media characteristics of Internet broadcasting. The influence of Internet personal broadcasting has increasing, and social and legal problems such as pornography and fake news have also growing. In the absence of legal regulations on personal broadcasting on the Internet, academia is also discussing relevant legislation and policies at a general level of analysis. In addition, the current study argues that new legislative research is needed to respond to the rapidly changing media environment and to cope with the newly introduced Internet broadcasting content and platforms. The findings suggest that freedom of expression is a significant value, yet obscene materials for minors should be thoroughly regulated, and that internet personal broadcasting should be regulated to the minimum extent through self-regulation guidelines through cooperation between councils and related agencies or businesses. The significance of the current study indicates that it proposed the practical and concrete laws for the improvement of the quality of Internet personal broadcasting content, the establishment of new broadcasting policies for fair and diverse content development, and the efficient and fair regulation of personal broadcasting content.

Ecosystem Diagnosis and Evaluations Using Various Stream Ecosystem Models (다양한 하천생태모델을 이용한 생태계 진단 및 평가)

  • Kim, Ja-Hyun;Lee, Eui-Haeng;An, Kwang-Guk
    • Korean Journal of Ecology and Environment
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    • v.40 no.3
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    • pp.370-378
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    • 2007
  • The objective of this research was to diagnose integrative ecological health in Bansuk Stream, one of the tributaries of Gap Stream, using the fish assemblage during July 2006${\sim}$April 2006. For this research, we selected six sampling sites and applied some approaches such as the Index of Biological Integrity (IBI), Qualitative Habitat Evaluation Index (QHEI), and necropsy-based Health Assessment Index (HAI). The stream health condition, based on the IBI values, averaged 24 (n= 18, range: $10{\sim}46$), indicating "poor${\sim}$fair" condition according to the criteria of US EPA (1993). Physical habitat condition, based on the QHEI, averaged 116 (n=6, range: $77{\sim}139$), indicating "fair${\sim}$good" condition. Values of IBI were more correlated with 3 metrics of instream cover ($M_1$, r=0.553, p=0.017, n=18), flow/velocity ($M_3$, r=0.627, p=0.005, n=18), and riffes/bends ($M_7$, r=0.631, p=0.005, n=18) than other metrics. Value of HAI in the control was zero (i.e., excellent condition), while the values in the T1 and T2 treatments were 5 (range: 0${\sim}$30) and 50 (range: 40${\sim}$80), respectively. The maximum values of IBI (46) were coincided with zero of HAI. Thus, these approaches seem to be a good tool for a diagnosis and evaluations of stream ecosystem health.

Effect of Area deprivation and Social capital on Self rated health among Koreans (한국사회의 지역박탈과 사회적 자본이 주관적 건강수준에 미치는 영향)

  • Park, Eun-Joo;Yeon, Mi-Yeon;Kim, Chul-Woung
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.17 no.10
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    • pp.382-395
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    • 2016
  • The purpose of this study is to examine how area characteristics influence the health of a population in a particular area by investigating how area deprivation and social capital influence self-rated health. For this study, a multi-level logistic regression was employed to analyze the data collected by Community Health Survey conducted on a target population of 229,186 living at 253 administrative areas of Korea in 2011. First, an analysis was conducted for subjects who have rated their self-health assessment as 'fair', 'poor', and 'very poor' in a 5 -item response survey. Then, a second analysis was conducted for the same subjects by excluding those with a rating of 'fair'. As a result, we found that area deprivation significantly influenced the population's health, according to our second analysis, while it was not significant according to our first analysis. Moreover, social capital was not significant in both analyses. Area deprivation-although the value of it was not so high-seems to explain the differences of individual self-rated health assessment as a contextual effect. In addition, influence of area characteristics is not limited to certain local areas, but to all local areas of Korea. Therefore, it is suggested that efforts to improve area characteristics are necessary to upgrade the individual's health level. A standardized classification system-distinguishing between good and poor self-rated health-is necessary through further comparative studies on self-rated health assessment.

A Servicism Model of the New Society and Education System (서비스주의 사회교육시스템의 구조와 운용 연구)

  • Hyunsoo Kim
    • Journal of Service Research and Studies
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    • v.11 no.3
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    • pp.75-97
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    • 2021
  • This study was conducted to derive a society and education system model that will improve the happiness and sustainability of human society. An ideological model for making human society a happy society was derived, and a society and education system structure and operation model based on this was presented. A fair society, a justice society, a mutually considerate society, and a society where individuals are happy are the conditions for a sustainable society. After analyzing the current situation of freedom and equality pursued by capitalism and democracy, which are currently adopted by most societies, an improvement model was derived from the perspective of a sustainable society. The cost of freedom and equality were analyzed and a new alternative system was discussed. The social solidarity and class mobility issues were discussed together and servicism was derived as an alternative solution. It is a system in which two opposing opponents of individual freedom and social norms form a symmetrical balance, and material and spiritual values are balanced. Servicism is a dynamic balance model. That is, the dimensions of time and space are involved. It is a model that maintains a thorough balance through a dialectical process as time and space change, and one value can dominate the other at a specific time or space. The service-oriented society and education system is a system that simultaneously pursues the goals of individual happiness and sustainable development of the social community.