• 문화기술의 융합
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• 제8권6호
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• pp.515-522
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• 2022

본 연구는 독일의 아동학대 대응체계를 예방적 관점에서 분석하고, 우리나라에 적용가능한 함의점을 찾아보고자 하였다. 연구방법으로는 법적차원, 정책적 차원, 전문성 차원에서 분석틀을 제시하고 시사점을 도출하였다. 연구결과는 다음과 같다. 첫째, 독일 아동청소년지원법은 국가의 개입 이전에 가정의 역기능을 회복할 수 있도록 예방적 지원체계를 규정하였다. 둘째, 민법에 따라 가정법원이 조기개입이 가능하도록 규정하였다. 셋째, 연방아동보호법을 통해 아동학대 대응체계를 위한 지역사회 협력을 규정하였다. 넷째, 아동학대 대응체계의 책임기구인 청소년청은 예방적 지원과 개입이 동시에 가능하도록 하였다. 다섯째, 인력의 전문성을 위해 아동청소년지원법에 자격기준을 명시하고, 3년 이상 전담공무원에게 아동보호전문인력 자격을 부여한다. 시사점은 다음과 같다. 첫째, 아동학대 신고체계로 작동하는 아동학대 대응체계를 예방적 지원체계로 확대해야 한다. 둘째, 학대받은 아동을 위한 보호조치뿐만 아니라 잠재적 위험아동에 대한 지원체계를 확립하기 위하여 네트워크 간 조기경보체계를 시스템으로 구축하여 모니터링을 확대해야한다. 셋째, 아동과 부모가 가정의 어려움으로 인해 발생하는 역기능을 지방자치단체가 유연하고 포괄적으로 지원해야 한다. 넷째, 네트워크 협력체계를 위해 아동보호협력법의 제정이 필요하다.

• 한국융합학회논문지
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• 제13권5호
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• pp.219-228
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• 2022

감사품질의 제고를 위해 감사인과 경영자 간 의견불일치 발생에 대한 이해는 필수적이며, 본 연구는 회계적 관점이 아닌 기업의 경영전략 유형이 감사위험과 회계감사 지연에 미치는 영향에 대해 분석하고자 한다. 이를 위해 유가증권 및 코스닥 상장기업의 2018년부터 2020년까지의 표본 2,910 기업-연도 자료를 이용하여 실증분석하였다. 본 연구의 실증분석결과는 다음과 같다. 첫째, 방어형 기업에 비해 선도형 기업은 신제품, 연구개발비용, 무형자산 등에 대한 감사절차를 확대시킬 수 있고, 경영자와 감사인 간에 의견불일치로 인해 감사지연을 증가시키는 것으로 나타났다. 둘째, KOSPI 상장 기업에 비해 KOSDAQ 내 선도형 기업은 재무보고품질이 낮아 감사지연을 더욱 증가시키는 것으로 나타났다. 본 연구의 결과는 기업의 경영전략이 감사인과 회사 간의 의견불일치 가능성에 영향을 미치는지 분석하고, 주식시장 별로 감사시차에 차이가 있는지 검증하였다. 본 연구결과는 감사위험이 높은 선도형 기업에 대해 감사인의 강한 주의의무가 필요함을 보여주며, 아울러 선도형의 정의를 통해 선도형 기업에 대한 강화된 감사제도와 구체적인 가이드라인을 제시할 수 있다는 정책의 의의를 갖는다. 또한 향후 선도형 기업을 구성하는 비재무적 요소와 감사위험의 관계를 규명하는 후속 연구가 수행될 것을 기대한다.

• 한방재활의학과학회지
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• 제32권4호
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• pp.19-32
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• 2022

Objectives This scoping review aimed to investigate the domestic clinical research trends of motion-style acupuncture treatment (MSAT), identify diseases and symptoms for which MSAT is used, summarize specific methods of MSAT, and suggest the direction of future studies. Methods The study was conducted in accordance with a previously specified methodology, using the preferred reporting items for systematic reviews and meta-analyses extension for scoping reviews (PRISMA-ScR) checklist. We searched nine electronic databases for studies on MSAT reported till March 21, 2022. The search terms were 'kinematic acupuncture,' 'MSAT,' 'motion style acupuncture,' and 'motion style treatment.' Results A total of 29 studies were included in our analyses; of them, 23 (79.3%) were before-after studies. Lumbosacral disease was the most common for which MSAT was applied (n=16). The frequency and duration of treatments differed depending on the researchers, and local acupoints (including ashi points) were used in 22 (75.9%) studies. In most cases, the method of mobilizing the joint or stretching the muscle in the disease area was used after inserting the acupuncture; however, in 7 studies, gait exercise was used. Most studies used MSAT in combination with other treatments. Conclusions This study supports the direction of future research by presenting the methodological applications of MSAT. To increase its clinical applicability, studies with a high level of evidence investigating the application to various body part, standardization and safety of MSAT are necessary.

• 한국비블리아학회지
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• 제33권3호
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• pp.77-101
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• 2022

본 연구는 「도서관법」 제 30조 제2항과 제3항에 따라 운영하고 있는 공공도서관 운영위원회 현황을 설문조사를 통해 파악하고 향후 운영위원회 활성화를 위한 추진방향 및 정책방향을 모색했다. 분석 결과, 운영횟수는 1년에 1~2번, 운영위원회 회의 결정사항을 상부에 보고하기는 하나 규정 등에 회의록 보고 및 공개를 의무화하지 않고 있으며, 중요성을 인식하면서도 담당 인원 부족 등으로 인해 형식적으로 운영하고 있는 것으로 나타났다. 운영 활성화를 위한 주요 요소는 위원구성, 위원회의 책임과 권한, 전담직원 배치 등으로 조사되었다. 표준조례(안) 제정이 필요하다는 인식이 높게 나타났으나 자율성 저해에 대한 우려도 함께 언급되고 있어 자율성을 충분히 보장한 표준 조례(안) 제정이 필요하다. 운영위원회 활성화를 위해 정기적 회의 개최, 회의 결정사항을 반영할 수 있는 제도나 규정 보완, 분과위원회 설치, 전담직원 배치 등도 고려해 다각적인 활용과 운영방안을 모색해야 한다.

• Pediatric Gastroenterology, Hepatology & Nutrition
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• 제25권5호
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• pp.353-375
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• 2022

No systematic review to date has examined histopathological parameters in relation to native liver survival in children who undergo the Kasai operation for biliary atresia (BA). A systematic review and meta-analysis is presented, comparing the frequency of native liver survival in peri-operative severe vs. non-severe liver fibrosis cases, in addition to other reported histopathology parameters. Records were sourced from MEDLINE, Embase, and CENTRAL databases. Studies followed the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines and compared native liver survival frequencies in pediatric patients with evidence of severe vs. non-severe liver fibrosis, bile duct proliferation, cholestasis, lobular inflammation, portal inflammation, and giant cell transformation on peri-operative biopsies. The primary outcome was the frequency of native liver survival. A random effects meta-analysis was used. Twenty-eight observational studies were included, 1,171 pediatric patients with BA of whom 631 survived with their native liver. Lower odds of native liver survival in the severe liver fibrosis vs. non-severe liver fibrosis groups were reported (odds ratio [OR], 0.16; 95% confidence interval [CI], 0.08-0.33; I²=46%). No difference in the odds of native liver survival in the severe bile duct destruction vs. non-severe bile duct destruction groups were reported (OR, 0.17; 95% CI, 0.00-63.63; I²=96%). Lower odds of native liver survival were documented in the severe cholestasis vs. non-severe cholestasis (OR, 0.10; 95% CI, 0.01-0.73; I²=80%) and severe lobular inflammation vs. non-severe lobular inflammation groups (OR, 0.02; 95% CI, 0.00-0.62; I²=69%). There was no difference in the odds of native liver survival in the severe portal inflammation vs. non-severe portal inflammation groups (OR, 0.03; 95% CI, 0.00-3.22; I²=86%) or between the severe giant cell transformation vs. non-severe giant cell transformation groups (OR, 0.15; 95% CI, 0.00-175.21; I²=94%). The meta-analysis loosely suggests that the presence of severe liver fibrosis, cholestasis, and lobular inflammation are associated with lower odds of native liver survival in pediatric patients after Kasai.

• 한국임상약학회지
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• 제32권2호
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• pp.116-124
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• 2022

Background: High-alert medications (HAMs) are medications that bear a heightened risk of causing significant patient harm if used in error. To facilitate safe use of HAMs, identifying specific HAM lists for clinical setting is necessary. We aimed to develop the national level HAM list for acute care setting. Methods: We used three-step process. First, we compiled the pre-existing lists referring HAMs. Second, we analyzed medication related incidents reported from national patient safety incident report data and adverse events indicating medication errors from the Korea Adverse Event Reporting System (KAERS). We also surveyed the assistant staffs to support patient safety tasks and pharmacist in charge of medication safety in acute care hospital. From findings from analysis and survey results we created additional candidate list of HAMs. Third, we derived the final list for HAMs in acute care settings through expert panel surveys. Results: From pre-existing HAM list, preliminary list consisting of 42 medication class/ingredients was derived. Eight assistant staff to support patient safety tasks and 39 pharmacists in charge of medication safety responded to the survey. Additional 44 medication were listed from national patient safety incident report data, KAERS data and common medications involved in prescribing errors and dispensing errors from survey data. A list of mandatory and optional HAMs consisting of 10 and 6 medication classes, respectively, was developed by consensus of the expert group. Conclusion: We developed national level HAM list for Korean acute care setting from pre-existing lists, analyzing medication error data, survey and expert panel consensus.

• Journal of East Asia Management
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• 제4권1호
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• pp.23-51
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• 2023

We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.

• Journal of Dental Anesthesia and Pain Medicine
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• 제23권1호
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• pp.19-28
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• 2023

Background: Fearful and anxious patients who find dental treatment intolerable without sedative and analgesic support may benefit from moderate sedation. Target controlled infusion (TCI) pumps are superior to bolus injection in maintaining low plasma and effect-site concentration variability, resulting in stable, steady-state drug concentrations. We evaluated the safety and efficacy of moderate sedation with remifentanil and propofol using TCI pumps in non-hospital dental settings. Methods: A prospective chart review was conducted on 101 patients sedated with propofol and remifentanil using TCI pumps. The charts were completed at two oral surgeons and one general dentist's office over 6 months. Hypoxia, hypotension, bradycardia, and over-sedation were considered adverse events and were collected using Tracking and Reporting Outcomes of Procedural Sedation (TROOPS). Furthermore, patient recovery time, sedation length, drug dose, and patient satisfaction questionnaires were used to measure sedation effectiveness. Results: Of the 101 reviewed sedation charts, 54 were of men, and 47 were of women. The mean age of the patients was 40.5 ±18.7 years, and their mean BMI was 25.6 ± 4.4. The patients did not experience hypoxia, bradycardia, and hypotension during the 4694 min of sedation. The average minimum Mean Arterial Pressure (MAP) and heartbeats were 75.1 mmHg and 60.4 bpm, respectively. 98% of patients agreed that the sedation technique met their needs in reducing their anxiety, and 99% agreed that they were satisfied with the sedation 24 hours later. The average sedation time was 46.9 ± 55.6 min, and the average recovery time was 12.4 ± 4.4 min. Remifentanil and propofol had mean initial effect-site concentration doses of 0.96 µ/.ml and 1.0 ng/ml respectively. The overall total amount of drug administered was significantly higher in longer sedation procedures compared to shorter ones, while the infusion rate decreased as the procedural stimulus decreased. Conclusion: According to the results of this study, no patients experienced adverse events during sedation, and all patients were kept at a moderate sedation level for a wide range of sedation times and differing procedures. The results showed that TCI pumps are safe and effective for administering propofol and remifentanil for moderate sedation in dentistry.

• 대한임상검사과학회지
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• 제54권4호
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• pp.239-248
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• 2022

임상미생물학 분야에서 세균의 분류는 끊임없이 변화하는 상태에 있다. 무산소성 세균의 대규모 분류와 명명법은 지난 수십년 동안 발생되었는데, 주로 16S rRNA 염기서열 분석 및 전체 게놈 염기서열(WGS) 분석과 같은 분자 기술의 발전 때문이다. 새로운 균속과 균종이 추가되었고, 기존 균종과 균속은 재분류되었거나 재명명되었다. 임상미생물검사실의 주요 역할은 임상적으로 중요한 세균의 정확한 동정 및 적절한 감수성 시험, 그리고 신속한 보고 및 임상의와의 의사 소통이다. 무산소성 세균의 분류학적 변화는 진단적으로 적절한 보고 항균제의 선택과 항균제 감수성 해석 기준의 적용에 잠정적으로 영향을 미칠 수 있다. 이는 신흥 병원성 무산소성 세균의 항균제 내성 및 잘못된 동정은 환자 치료에 있어서 부적절한 경험적 치료를 유발할 수 있기 때문이다. 따라서, 임상미생물검사실은 주기적으로 무산소성 세균의 분류학적 변경 사항을 업데이트하고, 임상의에게 이러한 변경 사항을 적절하게 알려야 한다. 이 논문에서는 임상적으로 중요한 무산소성 세균의 분류에 관한 업데이트을 제시하였고, 이전의 균명 또는 동의어을 함께 기술하였다. 무산소성 세균의 분류 업데이트는 무산소성 세균 감염에 대한 항균제 요법을 안내하고, 치료 실패를 예방하는데 임상미생물검사실과 임상의 모두에게 도움이 될 수 있다.

• 국제학술발표논문집
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• The 3th International Conference on Construction Engineering and Project Management
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• pp.30-31
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• 2009

Early detection of schedule delay in field construction activities is vital to project management. It provides the opportunity to initiate remedial actions and increases the chance of controlling such overruns or minimizing their impacts. This entails project managers to design, implement, and maintain a systematic approach for progress monitoring to promptly identify, process and communicate discrepancies between actual and as-planned performances as early as possible. Despite importance, systematic implementation of progress monitoring is challenging: (1) Current progress monitoring is time-consuming as it needs extensive as-planned and as-built data collection; (2) The excessive amount of work required to be performed may cause human-errors and reduce the quality of manually collected data and since only an approximate visual inspection is usually performed, makes the collected data subjective; (3) Existing methods of progress monitoring are also non-systematic and may also create a time-lag between the time progress is reported and the time progress is actually accomplished; (4) Progress reports are visually complex, and do not reflect spatial aspects of construction; and (5) Current reporting methods increase the time required to describe and explain progress in coordination meetings and in turn could delay the decision making process. In summary, with current methods, it may be not be easy to understand the progress situation clearly and quickly. To overcome such inefficiencies, this research focuses on exploring application of unsorted daily progress photograph logs - available on any construction site - as well as IFC-based 4D models for progress monitoring. Our approach is based on computing, from the images themselves, the photographer's locations and orientations, along with a sparse 3D geometric representation of the as-built scene using daily progress photographs and superimposition of the reconstructed scene over the as-planned 4D model. Within such an environment, progress photographs are registered in the virtual as-planned environment, allowing a large unstructured collection of daily construction images to be interactively explored. In addition, sparse reconstructed scenes superimposed over 4D models allow site images to be geo-registered with the as-planned components and consequently, a location-based image processing technique to be implemented and progress data to be extracted automatically. The result of progress comparison study between as-planned and as-built performances can subsequently be visualized in the D4AR - 4D Augmented Reality - environment using a traffic light metaphor. In such an environment, project participants would be able to: 1) use the 4D as-planned model as a baseline for progress monitoring, compare it to daily construction photographs and study workspace logistics; 2) interactively and remotely explore registered construction photographs in a 3D environment; 3) analyze registered images and quantify as-built progress; 4) measure discrepancies between as-planned and as-built performances; and 5) visually represent progress discrepancies through superimposition of 4D as-planned models over progress photographs, make control decisions and effectively communicate those with project participants. We present our preliminary results on two ongoing construction projects and discuss implementation, perceived benefits and future potential enhancement of this new technology in construction, in all fronts of automatic data collection, processing and communication.