• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.135-145
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• 2022

To improve audit quality, certain Chinese auditing firms have added a third-level review by an additional signing auditor to the general evaluation by a signing auditor team consisting of an engagement auditor and a partner. Nonetheless, our research-based on 36,033 firm-year observations from 2004 to 2019 reveals that compared to the general review system, auditor teams under the three-level review system are less likely to issue modified audit opinions when abnormal financial conditions arise. This finding suggests that, while larger auditor teams' knowledge, experience, and information advantages can theoretically sharpen their judgment, their performance is more susceptible to interference from divergent opinions, the diffusion of responsibility, and lower energy invested by individual auditors, ultimately impairing their judgment regarding the audited enterprises' abnormal financial conditions. That is, the three-level review system, which aims to improve audit quality, actually worsens audit quality. This conclusion remains valid after the problems of heteroscedasticity and endogeneity are addressed by using firm-level cluster robust standard errors and two-stage regression. We hope that our research will draw the attention of auditing firms, prompting them to reconsider the rationality of the three-level review system.

• 한국군사과학기술학회지
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• 제19권5호
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• pp.662-668
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• 2016

Defense specification suitability review task means to examine whether to need enactment, amendment or abolition of defense specification, and realistic and efficient review environment are urgently needed by improving system. For the promotion of efficient tasks, the cycle of defense specification suitability review needs to be changed to 5 years for active specifications and 10 years for inactive specifications. To simplify the standards of defense specification suitability review, the distinction between prior management items and general management items should be abolished and the number of review items need to be reduced from ten to three. Also, in order to promote substantial defense specification suitability review, a system improvement is needed to utilize retired professionals from defense acquisition related agencies.

• 보건행정학회지
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• 제19권3호
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• pp.109-124
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• 2009

Background: This study aimed to examine whether cases of punishing false claimants threat general physicians to check their medical cost claims with care to avoid being suspected, and identify empirically general deterrence effects of the on-site investigation system in the Korean National Health Insurance. Methods: 800 clinics were selected among a total of 15,443 clinics that had no experience of on-site investigation until June 2007 using a stratified proportional systematic sampling method. We conducted logistic multiple regression to examine the association between factors related to provider's perception of on-site investigation and high level of perceived deterrence referring to fear of punishment after adjusting provider's service experiences and general characteristics. Results: The probability of high perceived deterrence was higher 1.7 times (CI: 1.13-2.56), 2.73 times (CI: 1.68-4.45) each among clinics exchanging the information once or more per year or once or more for 2-3 months than among clinics no exchanging the information about on-site investigation. Also, the probability of high perceived deterrence was higher 2.27 times (CI: 1.28-4.45) among clinics that knows more than 3 health care institutions having experienced an on-site investigation than among clinics knowing no case. Conclusion: A clinic knowing more punishment cases by onsite investigation and exchanging more frequently information about on-site investigation is likely to present high perceived deterrence. This result will provide important information to enlarge preventive effects of on-site investigation on fraud and abuse claims.

• 대한통합의학회지
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• 제10권3호
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• pp.73-84
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• 2022

Background : Lymphedema is a progressive disorder characterized by the impairment of lymph flow from tissues to the blood circulation system. This occurs as a result of damage to the lymphatic system. Complex decongestive therapy (CDT) is a multimodal, conservative therapeutic approach that is used for the management of lymphedema. CDT consists of a combination of compression therapy, manual lymphatic drainage, exercise, and skin care. Purpose : This study aimed to provide a review of available physical therapy interventions as well as general care guidelines for patients with lymphedema. Methods : The recommendations and guidelines for physical therapy management, medical management, and general information were reviewed from the following sources: 1) The American Physical Therapy Association, 2) The Norton School of Lymphatic Therapy, and 3) The International Society of Lymphology. This review contains general information, including the medical management and the importance of physical therapy in lymphedema. Physical therapy management should be based on an assessment of the patients' presenting impairments, including based on inclusion or exclusion of physical therapy interventions. This review also outlines a step-by-step approach that starts with disease diagnosis and progression all the way through to rehabilitation as an outpatient. Conclusion : Depending on the patients' journey to recovery and the requirement for rehabilitation, physical therapy interventions should focus on the patients' needs including pain, appearance, physical function and general rehabilitation. We hope that this review will provide information on evidence-based physical therapy and general care to patients with lymphedema.

• 대한산업공학회지
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• 제8권1호
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• pp.22-28
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• 1982

Under a continuous-review inventory system, the inventory position process was proved to be asymptotically independent of the general renewal demand processes, when the two processes form an asymptotic unimodel joint distribution. The analytical technique implemented through this work seems to be more like general, and so the periodic-review system can be similarly investigated. In conclusion, the results may be evaluated to direct to the analytical analyses of some inventory systems which have been treated under some restrictions on demand processes.

• 대한한의진단학회지
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• 제24권1호
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• pp.15-28
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• 2020

Objectives The aim of this study was to suggest basic data of health and medical status in Ethiopia for globalization of Korean Medicine. Methods This study was conducted from 26 to 28, Dec, 2018 in the MCM General Hospital in Addis ababa of Ethiopia. The questionnaire was developed from open form of review of system questionnaire and some question was changed. It was composed of 3 parts: chief complaint, review of system and medical policy. For more information, we interviewed the director of a public health clinic. The 94 questionnaires was collected. Three of them was incomplete, and 91 was analyzed. Results (1) Seventeen people appealed for head problem, and thirteen people for abdomen, and eleven for chest in chief complaint. (2) The number of 22 people had problem in nervous system. Twenty also had diseases of respiratory and digestive system respectively. (3) They also appeal for pain in head, mouth, eye, and neck and complained for fatigue, weight gain or loss, and weakness in review of system. (4) They put the priority on disease prevention than management or treatment. Conclusions This study suggests information on medical status of the people in the medical hospital of Ethiopia which is valuable for globalization of Korean Medicine.

• 대한치과마취과학회지
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• 제13권4호
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• pp.179-188
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• 2013

Background: Today, there are computer controlled local anesthesia devices used clinically. The main principle is to control injection speed by computer aided system, and it relieves pain. However, there are few objective data considering this subject. In this literature review, we researched studies about computer controlled anesthetic delivery. We compared pain control effect of computer controlled to conventional local anesthetic syringe system. Methods: A bibliographic search in PubMed was performed and we reviewed original articles. Results: There were 18 publications that compared pain control effect of computer controlled to conventional system. There were 8 articles reported of children, similar pain control effect was found in 7 of them. One study showed superior pain control effect of computer controlled anesthetic delivery. For adults, 10 studies showed superior pain control effect in computer aided system. Conclusions: Computer controlled anesthetic delivery has similar or superior pain control effect compared to conventional local anesthetic syringe system. For both children and adults, computer controlled anesthetic delivery could be clinically useful, still it may be more effective for adults.

• 시스템엔지니어링학술지
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• 제19권1호
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• pp.79-90
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• 2023

In principle, R&D of general weapons systems are led by companies or government-funded organizations. In terms of project execution, the defense R&D planning system was reorganized to conduct SE-based project management by integrating the naval ship project execution procedure into the general weapon system R&D procedure. The development progress was confirmed according to the guide for SE application of DAPA, and a technical review meeting was proposed to enter into the each next phase in the R&D process. This paper focuses on improvement for technical review in terms of technical management based on system engineering for R&D mounted weapon systems and the naval surface ship project in preliminary design and detailed design. So, the improvement direction for reviewing the entry criteria for the R&D weapons systems of the naval ship and mounted weapons is proposed.

• 셀메드
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• 제9권3호
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• pp.5.1-5.2
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• 2019

Unani medicine utilizes Terminalia bellerica (known as balela in Unani classics) for the treatment of diseases such as obesity, diarrhea, weakness of digestive system, ageing, greying of hairs, weakness of memory and eyesight, strengthening of immunity, general weakness etc. This paper briefly review this worthwhile drug for its general morphology, chemical constituents, dosage, pharmacological actions, therapeutic uses, compound formulations in Unani medicine and experimental studies.

• 의학교육논단
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• 제19권2호
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• pp.63-69
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• 2017

Resident training programs in South Korea lag far behind that of advanced countries. Given the problems the current system in South Korea has, it is time to consider a new resident training system, resident training for general competencies. Training for the general competencies was practiced in medical fields in advanced countries such as the USA, Canada, and the UK as early as 20 years ago. This system has rendered itself a key component of resident training. Although a few theoretical procedures on general competencies have been practiced in South Korea, the awareness of this concept is still very weak, and the application of the theory to actual training is a long way off from becoming effective. It is urgent for South Korea to adopt competency- and outcome-based training for general competencies. To this end, the knowledge of the concept of this type of training should be improved. Also, the system should be carefully designed to cover a doctor's whole career, and be applied immediately. The competency- and outcome-based training for general competencies is a system that assures high level qualifications. It reflects the needs of our society under the recognition that a professional organization should be committed and accountable in order to respond to social demands. As the benefits of the new training system reach the public and medical care consumers, training-related expenses should be borne by social costs.