• Asian Journal of Business Environment
• /
• 제9권2호
• /
• pp.35-46
• /
• 2019

Purpose - The purpose of this study is to find out the intellectual capital disclosure (ICD) and its determinants in the pharmaceutical and chemical industry of Bangladesh. Research design, data, and methodology - This research study is conducted on the listed firms of pharmaceutical and chemical industry in Bangladesh during the period of 2016 to 2017. This study develops a self-structured intellectual capital disclosure index; and the proxies of determinants of ICD are used as board characteristics (board size, independent directors and female directors), ownership structures (institutional ownership and director ownership), and firm characteristics (firm size, leverage and performance). The study uses a content analysis to analyze the extent of ICD and a pooled cross-sectional method to find the determinants of ICD. Research Findings - This study finds that intellectual capital disclosure is positively associated with firm size, leverage, and firm performance and negatively associated with director ownership and institutional ownership. This study also finds that there is no significant association of ICD with independent director or female director. Conclusions - The study recommends that the regulatory authority should develop mandatory guidelines on ICD for ensuring proper and consistent disclosure about the intellectual capitals. Besides, the companies should include a separate section in the annual reports to disclose the measurement and management of intellectual capital.

• 보험의학회지
• /
• 제27권1호
• /
• pp.21-23
• /
• 2008

The 5th revision of Korean Classification of Diseases(KCD) became effective on January 1, 2008. It has reflected the changes made to the tenth revision of International Classification of Diseases (ICD-10) between 1998 and 2005 and the suggestions of academic and related societies in Korea. Two important alterations seem to have a major implication in the insurance industry. One would be the official introduction of a Korean version of International Classification of Diseases for Oncology, third edition(ICD-O-3). The borderline ovarian tumor is classified as a borderline neoplasm, which was classified as a malignant neoplasm in the previous edition of International Classification of Diseases for Oncology. The other would be the appearance of non-C-code malignant neoplasm for the diseases, such as polycythemia vera, newly classified as a malignant neoplasm by the current edition of International Classification of Diseases for Oncology. The National Office of Statistics(NSO) adopted the way of implementation used in the Australian Modification of International Classification of Diseases(ICD-10-AM), instead of assigning them into corresponding C code. Overall, the changes made in this revision doesn't seem to have a serious impact on the insurance industry since it has only reflected updates made to ICD-10.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권2호
• /
• pp.119-129
• /
• 2020

The main purpose of this study is to examine the impact of intellectual capital disclosure (ICD) on firm performance in the pharmaceutical and chemical industry of Bangladesh. In this study, 21 listed pharmaceutical and chemical companies have been selected as sample for 2016 and 2017. This study used the intellectual capital disclosure index developed by Rahman, Sobhan, and Islam. Return on assets and return on equity have been used as the proxy variable of firm performance. In this study, content analysis is performed to assess the level of disclosure regarding intellectual capital and pooled cross-sectional analysis is used to assess the relationship between ICD and firm performance. The study has found a positive and significant relationship between ICD and firm performance. Besides, an in-depth analysis of this study shows that all the components of ICD namely internal capital disclosure, external capital disclosure, and human capital disclosure are also positively and significantly associated with firm performance. The study suggests the development of an intellectual capital disclosure framework by the regulatory authority for mandatory compliance. This will improve the quality and quantity of ICD in the annual reports. Besides, firms should more emphasize on ICD which will help to improve their performance.

• 한국항만경제학회지
• /
• 제25권3호
• /
• pp.165-182
• /
• 2009

본 연구에서는 부산지역의 ICD의 역할과 기능을 활성화하기 위하여 제3자물류 방식인 TPL(Third Party Logistics) 서비스의 기능을 활용하고 이를 적극적으로 개발하기 위한 방안에 대하여 제시하고 관련 이슈를 논의하였다. Oum Park(2004)과 Lu(2003)의 연구를 통하여, 국제유통센터의 운영자들은 화주들의상이한 욕구를 정확하게 파악해야 하며, 이러한 욕구의 만족을 통해 이익을 창출해야한다고 주장하였다. 이러한 항만배후단지 입지 선정요인에 대한 문헌연구와 이를 바탕으로 시너지 효과를 발휘할 수 있는 TPL 서비스인 제3자 물류기업 유치방안을 전략적 차원에서 1) 항만배후단지의 경쟁우위 및 개선사항, 2) ICD 물류기업 유치전략, 3) 저렴한 항만배후단지 임대료, 4) 조세혜택 및 인센티브, 5) 부지확보 및 기반시설 확충, 6) 원활한 물류서비스 제공, 7) 물류기업의 연계방안 구축, 8) 차별화된 인센티브 전략 수립, 9) 장기적인 마케팅 활동 중심으로 제시하고 ICD에서 제3자 물류기업을 유치할 수있는 유치업종과 정부의 정책적 지원방안에 대하여 논의하였다. 본 연구는 부산지역의 ICD의 활로모색과 부산항의 항만배후지의 적극적 활용방법의 모색이라는 두 가지 탐색적 측면에서의 기여도를 제공한다. 특히, TPL 서비스인 제3자 물류기업 유치방안과 ICD에서 제3자 물류기업을 유치할 수 있는 유치업종 제시를 위한 기초토대를 제공하는데 연구의 목적이 있다. 본 연구의 한계점으로 첫째, TPL 서비스인 제3자 물류기업 유치방안을 통하여 ICD에서 제3자 물류기업을 유치할 수 있는 유치업종 제시를 위한 기초토대를 제공하는데 연구의 목적이 있음으로, 좀 더 분석적 시각에서 실증분석을 통하여 향후 연구를 위한 이론적 토대와 통계적 분석방법이 제시될 필요가 있다. 둘째, TPL 서비스인 제3자 물류기업 유치방안은 기업의 전략적 측면뿐만 아니라 정부의 정책적 측면도 성공의 중요한 요인이 됨으로 향후 연구에서는 정부의 정책적 측면에 관련된 자료와 균형적 감각의 분석이 요구된다.

• Journal of Trauma and Injury
• /
• 제22권1호
• /
• pp.108-115
• /
• 2009

Purpose: We designed a retrospective study to measure the accuracy of the ICD-10 (International Classification of Disease-10) code for trauma patients. We also analyzed the error of the ICISS (International Classification of Disease based Injury Severity Score) due to a missing or an incorrect ICD-10 code. Methods: For the measuring the accuracy of the ICD-10 code for trauma patients in a tertiary teaching hospital's emergency department, two board certified emergency physician performed a retrospective chart review. The ICD-10 code was classified as a main code or a sub-code. The main code was defined as the code of the main department of treatment, and the sub-code was defined as a code other than the main code. We calculated and compared two ICISS for each patient one by using both the existing code and the other by using a corrected code. We compared the proportions of severe trauma (defined as an ICISS less than 0.9) between when the existing code and the corrected code was used respectively. Results: We reviewed the records of 4287 trauma patients who had been treated from July 2008 to November 2008. The accuracy of the main code, the sub-code of emergency department, main-code, the sub-code of hospitalized patients were 97.1%, 59.8%, 98.2% and 57.0%, respectively. Total accuracy of the main and sub-code of emergency department and of hospitalized patients were 91.4% and 58.6%. The number of severe trauma patients increased from 33 to 49 when the corrected code was used in emergency department and increased from 35 to 60 in hospitalized patients. Conclusion: The accuracy of the sub-code was lower than that of the main code. A missing or incorrect subcode could cause an error in the ICISS and in the number of patients with severe trauma.

• 보건행정학회지
• /
• 제11권1호
• /
• pp.1-18
• /
• 2001

The purpose of the present study was to assess the agreement of survival probability estimated by International Classification of Diseases l0th Edition(ICD-10) based International Classification of Diseases based Injury Severity Score(ICISS) with professional panel's judgment on preventable death. ICISS has a promise as an alternative to Trauma and Injury Severity Score(TRISS) which have served as a standard measure of trauma severity, but requires more validation studies. Furthermore as original version of ICISS was based ICD-9CM, it is necessary to test its performance employing ICD-10 which has been used in Korea and is expected to replace ICD-9 in many countries sooner or later. Methods : For 1997 and 1998 131 trauma deaths and 1,785 blunt trauma inpatients from 6 emergency medical centers were randomly sampled and reviewed. Trauma deaths were reviewed by professional panels with hospital records and survival probability of trauma inpatients was assessed using ICD-10 based ICISS. For trauma mortality degree of agreement between ICISS survival probability with judgment of professional panel on preventable death was assessed and correlation between W-score and preventable death rate by each emergency medical center was assessed. Results : Overall agreement rate of ICISS survival probability with preventable death judged by professional panel was 66.4%(kappa statistic 0.36). Spearman's correlation coefficient between W-score and preventable death rate by each emergency medical center was -0.77(p=0.07) and Pearson's correlation coefficient between them was -0.90(p=0.01). Conclusions : The agreement rate of ICD-10 based ICISS survival probability with of professional panel's judgment on preventable death was similar to TRISS. The W-scores of emergency medical centers derived from ICD-10 based ICISS were highly correlated with preventable death rates of them with marginal statistical significance.

• 디지털융복합연구
• /
• 제10권10호
• /
• pp.347-352
• /
• 2012

본 연구에서는 2011년1월1일부터 2011년 6월 30일까지 6개월 동안 대학병원 응급실로 방문하여 내과로 입원한 환자 889명을 조사대상으로 응급의료센터에 방문한 환자의 주호소와 주진단에 대한 분포를 확인하고, 기존의 질병분류 방법인 ICD와 일차 진료를 세부 분류하는 방법인 ICPC를 비교하고자 하였다. 분석방법으로는 환자들의 인구통계학적인 측면을 살펴보기 위해 빈도분석이 시행되었으며, ICD와 ICPC에 따른 주호소 분포를 알아보기 위한 교차분석을 시행하였다. 다음과 같이 분석을 시행한 결과 주증상중 Abdominal pain이 17.7%, dyspnea가 13.5%, Fever가 12.5% haematemesis가 9.8%로 주로 일차의료에서 사용되는 주호소 증상이 전체의 54.5%를 차지하는 것으로 나타나 응급의료센터에서 일차 진료 분류법을 사용하는데 적합한 것으로 예상되었다. 또한 진단명중 abdominal pain의 경우 ICD에서 R10으로 116(18.7%)명이 분류되었지만 ICPC에서는 epigastric(11.5%)과 general(5.8%)로 나뉘어 분류되어 세분화 되는 것으로 나타났다. 즉, 현재 병원에서 시행되고 있는 ICD 분류법 보다는 일차 진료 분석에 초점이 맞춰진 ICPC 분류법이 좀 더 세분된 환자분류에 용이하다는 것을 알 수 있다. 비록 본 조사에 사용된 자료가 1개 병원에 그치고 있어서 자료의 대표성이 확보되기는 어렵지만, ICPC가 응급의료에 있어 분류가 가능하고 기존의 분류법 보다 세분된 환자분류가 용이하다는 점에서 그 의의가 있다.

• 대한치과보철학회지
• /
• 제40권5호
• /
• pp.484-492
• /
• 2002

The selection of the maxillary anterior artificial teeth is made primarily for esthetics and they must be in harmony with the surrounding oral environment. However the selection of artificial teeth is based on the large degree of subjective judgement or the dentists, therefore, this is one of the most unscientific processes. This study was performed to determine clinically whether there is correlation among the width of the maxillary central incisor(WMCI), the intercanine distance (ICD) the facial width(FW), and the interalar nasal width(IAW) in Korean adults, and to provide the selection standards for the maxillary anterior artificial teeth. The casts were obtained from 91 undergraduate dental students(49 males and 42 females) with Angle's class I occlusion presenting well-arranged intact anterior teeth. The WMCI and ICD were measured on the casts with a vernier calipers($Miltex^{(R)}$, Germany). The photographic procedures under standardized conditions were performed to record each subject's frontal face using digital camera($Olympus^{(R)}$, C-2500L, Japan). The FW and IAW were measured with image analyzer($Image-Pro^{(R)}$ PLUS. media cybermetrics. USA). The results were obtained as follows : 1. The mean WMCI was $8.11{\pm}0.67mm$, ICD was $37.88{\pm}2.15mm$, FW was $141.29{\pm}5.84mm$. and IAW was $37.85{\pm}2.29 mm$. 2. The ratios of FW/WMCI, FW/ICD, IAW/ICD were 17.4, 3.7, 1.0 respectively. 3. All measurements(WMCI, ICD, FW, and IAW) of male group were longer than those of female group significantly in Student's t-test(p<0.01). 4. There was significant correlation between WMCI, ICD, FW, and IAW in Pearson's correlation analysis(p<0.01). 5, The relationship between IAW and ICD shows the strongest correlation among six combinations in linear regression analysis($R^2$=0.753, Y=7.046+0.815X). The FW and IAW could be very reliable guides for the selection of the maxillary anterior artificial teeth.

• 대한전기학회:학술대회논문집
• /
• 대한전기학회 2008년도 심포지엄 논문집 정보 및 제어부문
• /
• pp.127-128
• /
• 2008

현대인의 생활 습관 및 고령화 사회의 도래에 따라 심장질환자의 수는 기하급수적으로 늘어가고 있으며 특히 정맥 환자는 그 중에서 가장 큰 분포를 차지하고 있다. 따라서 심장질환의 검출 및 치료를 위한 기기의 개발 및 발전이 시급하다고 볼 수 있다. 그 중 본 고에서는 인체 이식형/삽입형 Pacemaker인 ICD(Implantable Cardioverter Defibrillator)의 알고리즘을 소개하고자 한다. 본 고의 전체적인 구조는 ICD 기술의 필요성을 제시하고 본론에서는 부정맥(Arrhythmia) 소개 및 구현 대상, ICD 알고리즘 관련 국내외 현황, 빈맥의 검출 및 치료, 서맥의 검출 및 치료, 시뮬레이터 구현의 내용을 담았다 또한 알고리즘의 모듈 단위 구성도와 시뮬레이터(Simulator) UI(User Interface)를 제시하였다.

• Archives of Plastic Surgery
• /
• 제46권6호
• /
• pp.594-598
• /
• 2019

Overall complication rates of 9.1% have been reported following implantable cardioverter defibrillator (ICD) placement. Brachial plexus injury is infrequently reported in the literature. We describe a 26-year-old female experiencing left arm nerve pain, a positive Tinel's sign, numbness in the median nerve distribution of the hand and biceps muscle weakness following revision ICD via subclavian vein approach. Nerve conduction studies identified severe partial left brachial plexopathy, which remained incompletely resolved with conservative management. Surgical exploration revealed lateral cord impingement by the ICD generator and a loop of the ICD lead, along with fibrosis, necessitating surgical neurolysis and ICD generator repositioning. As increasing numbers of patients undergo cardiac device implantation, it is incumbent on practitioners to be aware of potential increases in the prevalence of this complication.