• The Journal of Asian Finance, Economics and Business
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• 제9권2호
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• pp.193-207
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• 2022

The purpose of this study was to find out what factors influence the preparation of financial statements in accordance with the International Financial Reporting Standards (IFRS) for Vietnamese businesses. The survey included 150 enterprises, including parent companies of state-owned economic groups, parent companies that are listed companies, large-scale public companies that are unlisted parent companies, and enterprises with 100 percent foreign direct investment, that will apply IFRS voluntarily from the year 2022 and switch to the mandatory application from the year 2025 (Ministry of Finance, 2016). The survey was carried out with the help of the Google Form tool, and the data was processed using EFA and regression analysis methods on the SPSS 22.0 software. The findings show, for enterprises in Vietnam, that six factors influence the preparation of financial statements in accordance with IFRS, ranked in order of influence from high to low: (i) Related party requirements; (ii) Professional qualifications of accountants; (iii) Roles of enterprise managers; (iv) Forms of capital ownership in enterprises, (v) Institutional regulations, and (vi) Operational characteristics of the enterprise. In addition, the study also shows that, for enterprises in Vietnam, the requirements of related parties are an important factor to promote the preparation of the financial statements of enterprises according to IFRS.

• Clinical and Experimental Pediatrics
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• 제52권11호
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• pp.1185-1193
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• 2009

An act of children's welfare was made in 1961 for the first time in Korea but it had been nothing but the name in view of practical impact to prevention of child abuse. Real undertakings of Child Abuse Prevention were commenced overtly since 2000 in Korea, when the law for children's welfare was revised to put protective settings for the victims and to establish criterion for children's safety. The history of Child Abuse Prevention is very short in Korea but the reporting cases increased very fast from 4,133 cases in 2001 up to 9,570 cases in 2008 with the enthusiastic activities from people of the associated organizations along with the national supports. But the portion reported by the mandated reporters such as teachers or doctors is still low compared to those of the developed countries. The National Child Protection Agency (NCPA) was founded in 2001 by the Ministry of Health and Welfare to prevent child abuse and to aid recovery of abused and neglected children including their families, through the cooperation of related organizations. NCPA refers reported cases of child abuse to appropriate local centers, operates a computer database system for case management, publicizes national reports of child abuse on a yearly basis and technically supports the Local Child Protection Agency (LCPA) by developing scales for assessment of child abuse and neglect and distributing programs for the education of mandatory reporters. LCPAs operate 24-hour telephone hotline, investigate and visit homes and provide in home services networking with local resources, and operate multidisciplinary teams for screening child abuse victims and supervising case management through multimodal systems. We summarized the present state of child abuse in Korea and reviewed the operating systems for child protection in this country. Through this article, we hope that medical peoples are to be informed on the seriousness of child abuse and to be able to devote themselves for the prevention of child abuse.

• Pediatric Gastroenterology, Hepatology & Nutrition
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• 제16권1호
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• pp.28-33
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• 2013

Purpose: Anorectal malformations are often associated with other anomalies, reporting frequency with 40-70%. Gastrointestinal anomalies have been known to be relatively less common than associated anomalies of other organ system. This study was performed to assess a distinctive feature of cases associated with esophageal atresia. Methods: Clinical data (from January 2000 through December 2011) on the 196 subjects with anorectal malformations, managed in our Hospital, were reviewed. Total 14 neonates were identified with accompanying esophageal atresia and retrospective analysis was conducted. Results: The incidence was 7.1% and there were 8 male and 6 female subjects. Only 2 cases were associated with esophageal atresia without tracheoesophageal fistula. Although variable cases of anorectal malformation in female subjects, almost cases were anorectal malformations with rectourethral fistula in male. Other associated anomalies were identified in all cases, with more than 3 anomalies in 10 cases. There were 4 VACTERL (Vertebral abnormalities, Anal atresia, Cardiac anomalies, Tracheoesophageal fistula, Esophageal atresia, Renal and Limb anomalies) associations accounting for 28.6%, but could not identify chromosomal anomaly. Most cases were managed with staged procedure, usually primary repair of esophageal atresia and diverting colostomy. Overall mortality rate was 21.4%, mainly caused by heart problems. Conclusion: This study shows that early diagnosis and rational surgical approach with multidisciplinary plan are mandatory in managing anorectal malformations with esophageal atresia, when considering a high frequency of associated anomaly and a relative high mortality.

• 한국환경과학회지
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• 제24권6호
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• pp.709-720
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• 2015

After analyzing the actual acquisition status of carbon labeling by year and by product for the past four years, as well as its certification in the construction-related sectors of greenhouse gas emission, this study attempted to present the problems and coping strategies upon issuing the carbon labeling certification in the landscape architecture. During the period of this analysis, the carbon labelings were acquired by 134 enterprises, 267 workplaces, and 735 products, while the percentage of acquisition was highest in the regular non-durable goods(49%), followed by energy-consuming durable goods(26%), regular production goods (19%), regular durable goods(3%), and service(3%). Furthermore, the acquisition certifications in construction sectors, were highest in the various pipes/panel(8 cases), followed by concrete(6 cases), gypsum board(4 cases), and landscape architecture materials(2 cases). The landscape architecture only had two cases in the acquisition certification for the first time in 2012, which accounted for 0.27% of the entire certification products, due to the uncertainty in the process, the lack of professionalism, and the lack of comprehension. However, the study conducted on the coping strategies for carbon labeling in the landscape architecture revealed the following: (1) regular reporting system management through the division of labor in the head office and factories, (2) the building of objective DB through the adoption of data management programs such as SAP, (3) continuous promotion and vitalization of the incentive system, (4) the adoption of mandatory or preferential application system in landscaping projects, management, and bidding, (5) enhancement of elasticity in deliberation of certification by recruiting experts in the landscape architecture sectors, and (6) provision of incentives for the cooperative firms acquiring the certification and support for their participation.

• Journal of Preventive Medicine and Public Health
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• 제55권6호
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• pp.539-548
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• 2022

Objectives: The purpose of this study was to assess the organizational effectiveness of the introduction of a healthcare information system (electronic medical records and databases) in healthcare in Kazakhstan. Methods: The authors used a combination of 2 methods: expert assessment and strengths, weaknesses, opportunities, and threats (SWOT) analysis. SWOT analysis is a necessary element of research, constituting a mandatory preliminary stage both when drawing up strategic plans and for taking corrective measures in the future. The expert survey was conducted using 2 questionnaires. Results: The study involved 40 experts drawn from specialists in primary healthcare in Aktobe: 15 representatives of administrative and managerial personnel (chief doctors and their deputies, heads of medical statistics offices, organizational and methodological offices, and internal audit services) and 25 general practitioners. Conclusions: The following functional indicators of the medical and organizational effectiveness of the introduction of information systems in polyclinics were highlighted: first, improvement of administrative control, followed in descending order by registration and movement of medical documentation, statistical reporting and process results, and the cost of employees' working time. There has been no reduction in financial costs, namely in terms of the costs of copying, delivery of information in paper form, technical equipment, and paper.

• 한국간호교육학회지
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• 제30권1호
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• pp.61-70
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• 2024

Purpose: This study aimed to identify the factors influencing nursing students' intentions to report child abuse. Methods: The participants of this study were 151 nursing students who were currently enrolled in nursing departments in Korea and who were at least 18 years of age or older. This study used a descriptive cross-sectional design, and the data were collected from February 16, to March 13, 2023, using an online self-administered survey. The questionnaire included general characteristics, empathy ability, child rights recognition, child abuse perception, and intention to report child abuse. The data were analyzed with descriptive statistics, an independent t-test, one-way ANOVA, Scheffé test, and multiple regression analysis using SPSS Statistics 29.0. Results: The intention to report child abuse showed statistically significant positive correlations with empathy ability (r=.23, p<.001), child rights recognition (r=.34, p<.001), and child abuse perception (r=.63, p<.001). In the multiple regression analysis, the factors significantly related to nursing students' intention to report child abuse were as follows: awareness of mandatory reporting (yes) (β=.16, p=.021) and child abuse perception (β=.56, p<.001). The explanatory power of these factors was 45.0% (F=20.03, p<.001). Conclusion: Considering the findings of this study, it is necessary to develop and implement educational programs for improving the perception of child abuse and thus enhancing nursing students' intention to report child abuse.

• 항공우주정책ㆍ법학회지
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• 제33권2호
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• pp.345-366
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• 2018

국제민간항공협약 37조는 ICAO에서 제정하는 국제표준 및 권고에 따라 각국의 사정에 맞는 입법을 할 것을 요구하고 있다. 국제표준 및 권고는 매년 개정되고 있으므로 각 회원국은 적기에 해당 내용을 자국 항공법규에 반영할 필요가 있다. 최근에는 데이터 기반 국제표준이 만들어지고 있으며 그 이유는 인적요소를 주축으로 하여 사고예방을 위해서는 항공안전 데이터와 정보에 기반한 입법이 중요하게 되었기 때문이다. 데이터 기반 입법의 예로 안전관리시스템과 승무원 피로위험관리시스템이 검토 되었다. 안전관리시스템은 부속서 19가 2013년 채택되었으며 관련 매뉴얼 제5장에는 안전데이터의 수집과 분석 시스템에 기술되어 있다. 안전데이터와 정보의 분석을 통하여 의사결정권자는 데이터에 기반한 결정을 할 수 있다. 대한민국은 항공안전법 제58조에 따라 모든 항공사, 정비업체, 공항공사 등이 안전관리시스템을 도입하고 이행하여야 한다. 이러한 안전관리시스템을 뒷받침하기 위해서는 의무보고와 자발적 안전보고 시스템이 활성화 될 필요가 있으며 현재까지는 안전관리시스템 도입 위반에 대한 행정처분 기준은 아주 미미한 상태이다. 미국과 유럽도 안전관리시스템의 적절한 입법을 위하여 다양한 규정이 개발되어 시행되고 있다. 피로위험관리시스템의 경우 2009년 Colgan 항공기 추락을 계기로 미국교통안전위원회는 미연방항공청에 조종사 피로위험을 확인하고 관리할 수 있는 시스템 구축을 권고하였으며 2010년 미연방항공청에서 발행한 입법예고에는 약 8,000여개의 제안이 있었다. 2011년 최종법안이 통과되었으며 조종사의 조종사가 업무를 시작한 시간, 보조 승무원의 탑승여부, 휴식시설의 등급 등에 따라 승무시간을 차등 적용하는 입법이 이루어지게 되었다. 이러한 입법과정에 수많은 데이터와 정보가 분석되었으며 그 내용이 승무시간에 반영되었다. 최종 입법이 이루어지기 이전에 비용 대비 효과 분석이 실시되었으며 10년간 운영할 경우 비용보다는 효과가 더 크다는 결론이 이루어졌다. 대한민국도 승무원 피로위험 관련 항공안전법 조항이 있으며 항공사는 전통적인 승무시간 제한 방법 또는 피로위험관리시스템 둘 중 하나를 선택할 수 있다. 데이터 기반 입법을 위하여 미국의 경우 항공입법위원회를 구성하여 운영하고 있는데 이는 대한민국에도 도입이 필요한 내용이며 유럽에서 시행하고 있는 D4S도 고려할 만한 시스템이다. 비용 대비 효과 분석은 입법을 견고하게 할 수 있어 필요하다고 판단되며 데이터 기반 입법의 실효성을 제고하기 위해서는 전문 인력의 보강, 보다 자세한 점검표 작성 등이 필요하다.

• 한국식품위생안전성학회지
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• 제1권1호
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• pp.77-95
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• 1986

In 1962 the governing bodies of FAO and WHO approved the establishment of a joint FAO/WHO Food Standards Programme, the creation of a jointly sponsored body to be known as the Codex Alimentarius commission to implement the Programme. It can reasonably be claimed that the Commission has assumad the leading role in establishing internation food standards throughout the world. The Codex Committee of Food Hygiene has received much advice and assistance from other international organization which have been working in this field for a number of years. In particular, it has received valuable background documentation from the International Commission on Microbiological Specifications for Foods(ICMSF) which was set up by the International Association of Microbiological Societies(IAMS), and also from the International Organization for Standardization (ISO). Nevertheless, in spite of the information supplied by governments and research bodies in this field, microbiological standards have proved to be a highly controversial subject from the point of view of Codex standards. When it is decided to establish a microbiological standard for a food or class of foods, the following technical and administrative aspects must be considered: 1) The standard should be based on factual studies and serve one or more of the following objectives: (1) to determine the conditions of hygiene under which the food should be manufactured; (2) to minimize the hazards to public health; (3) to measure the keeping quality and storage potential of the food 2) The standard should be attainable under practicable operating and commercial conditions and should not entail the use of excessive heat treatment or the additions of extra preservatives. 3) The standard should be determined after investigation of the processing operation. 4) The standard should be as simple and inexpensive to administer as possible, the number of tests being kept to a minimum. 5) Details of methods to be used for sampling, examining and reporting should accompany all published microbiological standards. 6) In establishing tolerance levels for the permissible number of defective samples, allowance should be made for sampling and other variations due to differences in the laboratory methods. The following additional points should be kept in mind: 1) It is not satisfactory to establish one set of microbiological standards for a miscellaneous group of foods, such as“frozen foods”or“precooked foods”. 2) Microbiological standards should be applied first to the more hazardous types of food on the basis of experience of expected microbiological levels, taking into account variations in composition, processing procedures, and storage. 3) When a standard is established, there should be a definite relationship between the standard and the hazard against which it is meant to protect the public. 4) The sensitivity, reliability, and reproducibility of the sampling and analytical methods should be compared in different laboratories and the methods to be used should be specified in detail as part of the standard. 5) Tolerances should be included in the standard to account for inaccuracies of sampling and analysis. 6) Standards should be applied on a voluntary basis before compliance is made mandatory.

• 한국산학기술학회논문지
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• 제17권10호
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• pp.471-480
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• 2016

본 제주특별자치도 우도의 여름 성수기 2개월(7~8월)간 시행하는 차량총량제한 정책 취지와 시행에 따른 문제점을 파악하여 지속가능한 정책이 되기 위한 기본방향을 제시하고자 하였다. 우도의 일일평균이입도차량대수는 7월 645대이며, 8월 953대로 성수기 입도차량제한대수 605대를 초과하여 우도에 교통혼잡과 교통사고 등 교통문제가 심각하게 발생하고 있다. 이러한 상황에서 우도의 차량총량제한 정책이 지속가능한 정책이 되기 위한 방안으로, 우선 삼륜오토바이 및 스쿠터 등에 대한 안전확보 방안이 마련되어야 한다. 삼륜오토바이 및 스쿠터 등은 차량등록을 하지 않은 채 비좁은 우도의 도로를 무보험상태로 많은 관광객들이 이용하고 있다. 둘째, 차량총량제한 정책을 강화하는 방안을 도입해야 할 것이다. 차량총량제한 정책을 성수기인 7월과 8월 2개월만 시행할 것이 아니라 1년 내내 지속적으로 시행하고, 입도차량 규모면에서도 605대에서 500대 이하로 감소시키는 방안도 강구할 필요가 있다. 셋째, 우도에 입도차량을 줄이기 위하여 우도에 친환경 전기버스 등의 대중교통수단을 확보하는 정책이 필요하며, 우도주민들이 직접 버스조합을 설립 및 운영한다면 정책순응에도 기여할 것이다.

• 한국산학기술학회논문지
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• 제20권4호
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• pp.189-196
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• 2019

이 연구는 학부모와 유아교사의 아동학대에 대한 인식 차이를 분석하고자 G 지역 유아교육기관에 소속된 학부모와 유아교사를 연구대상으로 설문지 조사를 실시하였다. 아동학대(신체, 언어, 정서 및 사고, 방임, 예방대책, 개선방안)에 관한 항목으로 질문하여 얻어진 자료는 SPSS 21.0 프로그램을 이용해 빈도와 백분율, 평균과 표준편차를 계산하여 t검정과 ${\chi}^2$ 검정을 실시하였다. 이를 통해 얻은 연구결과는 첫째, 아동학대에 대한 인식차이는 학부모보다 유아교사가 더 높게 나타났다. 하위내용에 대한 인식은 학부모와 유아교사 모두 방임, 신체, 정서 및 사고, 언어 순이다. 둘째, 예방대책에 대해서는 인식 차이가 있는 것으로 나타났는데, 하위내용 중 아동학대 예방교육의 경험유무와 참여세미나 교육에 대해서는 학부모가 더 높게 인식하였고, 아동학대 예방교육의 인지도와 만족도, 아동보호 전문기관의 법적 역할과 기능에 대한 정보 인지도, 아동학대 신고 의무화 및 의무자의 인지도는 유아교사가 더 높게 인식하였다. 셋째, 아동학대 개선방안에 대해서도 인식 차이가 있는 것으로 나타났는데, 하위내용 중 아동학대 예방교육 실시와 자료 제공, 대중매체를 통한 아동학대 실태 및 대책 홍보, 대중매체를 활용한 아동학대 예방교육 확대, 아동학대 신고 의무자들의 의무교육에 대해서는 유아교사가 더 높게 인식하였다. 이러한 결과를 통해 학부모와 유아교사의 아동학대 예방에 대한 이해와 인식의 기초자료를 제공해 줄 수 있을 것으로 기대된다.