• Title/Summary/Keyword: ICD

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Intellectual Capital Disclosure and Its Determinants: Empirical Evidence from Listed Pharmaceutical and Chemical Industry of Bangladesh

  • Rahman, Md. Musfiqur;Sobhan, Raihan;Islam, Md. Shafiqul
    • Asian Journal of Business Environment
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    • v.9 no.2
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    • pp.35-46
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    • 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.

The 5th revision of the Korean Standard Classification of Diseases (한국표준질병사인분류의 개정에 관하여)

  • OH, Hyun-Ju
    • The Journal of the Korean life insurance medical association
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    • v.27 no.1
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    • pp.21-23
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    • 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.

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The Impact of Intellectual Capital Disclosure on Firm Performance: Empirical Evidence from Pharmaceutical and Chemical Industry of Bangladesh

  • RAHMAN, Md. Musfiqur;SOBHAN, Raihan;ISLAM, Md. Shafiqul
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.2
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    • pp.119-129
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    • 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.

A Study on the Third Party Logistics Service Enforcement of Inland Container Depot at Busan area (부산지역 ICD의 TPL(Third Party Logistics) 서비스의 기능 강화에 관한 연구)

  • Choi, Young-Bong;Lee, Chun-Su
    • Journal of Korea Port Economic Association
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    • v.25 no.3
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    • pp.165-182
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    • 2009
  • The purpose of this paper is to study on the third party logistics service enforcement of inland container depot at Pusan area. The main results of this paper are as follows: First, the inland container depot related to location selecting factor researches analyzed and korean TPL market reviewed. Second, the TPL service function reinforcement method and investments are mentioned. In detail the 9 factors are as follows: competitive high position and improvements of harbor back complex, ICD goods enterprise investment strategies, the harbor back which is inexpensive only the rent, taxes benefit and incentive, site security and base facility expansion, the goods service provision which is flexible, connection plan construction of goods enterprise, the incentive strategic establishment which is discriminated, the marketing activity which is long-term. and lastly the ICD and TPL Policy are needed that government and logistic enterprise's cooperation gains competitive advantage.

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The Accuracy of the ICD-10 Code for Trauma Patients Visiting on Emergency Department and the Error in the ICISS (응급센터에 내원한 외상 환자에 있어 ICD-10 (International Classification of Disease-10)입력의 정확성과 ICISS (International Classification of Disease Based Injury Severity Score)점수의 오류)

  • Lee, Jae Hyuk;Sim, Min Seob
    • Journal of Trauma and Injury
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    • v.22 no.1
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    • pp.108-115
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    • 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.

Validation of the International Classification of Diseases l0th Edition Based Injury Severity Score(ICISS) - Agreement of ICISS Survival Probability with Professional Judgment on Preventable Death - (외상환자 중증도 평가도구의 타당도 평가 - ICISS 사망확률과 전문가의 예방가능한 사망에 대한 판단간의 일치도 -)

  • Kim, Yoon;Ah, Hyeong-Sik;Lee, Young-Sung
    • Health Policy and Management
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    • v.11 no.1
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    • pp.1-18
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    • 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.

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Research about chief complaint and principal diagnosis of patients who visited the university hospital emergency room (응급의료센터를 내원한 환자의 주증상과 주진단 분포에 관한 연구)

  • Lee, Kyung Sook
    • Journal of Digital Convergence
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    • v.10 no.10
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    • pp.347-352
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    • 2012
  • As medical treatment is developing with technology, the men's average life expectancy is extended. Therefore, primary medical care becomes emphasized in order to reduce the medical expenses in the long term by satisfying individual's life being healthy. The date for this thesis was collected from January 2011 to June 2011. 889 patients who visited the university hospital emergency room and hospitalized in internal medicine, were picked as the research subjects and they were targeted to be recorded the distribution of chief complaint and principal diagnosis of the patients. Also, this record was used to apply to the standard Classification of Diseases(as known as ICD) and the method of detailed classification of the primary medical care(as known as ICPC) to compare each other. In order to analysis, frequency analysis was used to see vital statistics and the cross tabulations were used to see the distribution of chief complaint according to ICD and ICPC. Results of the research were Abdominal pain(17.7%), Dyspnea(13.5%), Fever (12.5%), and Haematemesis (9.8%), and those symptoms represented the 54.5% of overall chief complaints that is treated in primary care. Therefore, it is acceptable to use the classification of the primary medical care at doc-in-a-box. Also, in case of diagnosis of abdominal pain, it is classified to R10 in ICD and 116 patients(18.7%) belonged to it, but according to ICPC, it is subdivided to Epigastric(11.5%) and General(5.8%). ICPC classification, which is focused to primary medical care is more detailed than ICD classification. Because the data that is collected for this thesis is from only one hospital, it is hard to represent to all the cases, but ICPC in emergency medical care, it has more classification available and it can subdivide the patients effectively, so it is meaningful.

A STUDY ON THE SELECTION OF THE MAXILLARY ANTERIOR ARTIFICIAL TEETH IN KOREAN ADULTS (한국 성인의 상악 전치부 인공치아 선택기준에 관한 계측학적 연구)

  • Ahn Hyun-Jeong;Yang Hong-So;Park Ha-Ok
    • The Journal of Korean Academy of Prosthodontics
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    • v.40 no.5
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    • pp.484-492
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    • 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.

Implementation of ICD(Implantable Cardioverter Defibrillator) Algorithm and Simulator for Detecting and Treatment of Patient with Arrhythmia (부정맥 환자의 진단 및 치료를 위한 ICD 알고리즘 및 시뮬레이터 구현)

  • Shin, K.S.;Kim, J.K.;Shin, H.S.;Lee, C.K.;Lee, M.H.
    • Proceedings of the KIEE Conference
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    • 2008.04a
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    • pp.127-128
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    • 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.

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Brachial plexus impingement secondary to implantable cardioverter defibrillator: A case report

  • Jumper, Natalie;Radotra, Ishan;Witt, Paulina;Campbell, Niall G;Mishra, Anuj
    • Archives of Plastic Surgery
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    • v.46 no.6
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    • pp.594-598
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    • 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.