• Asian Journal of Business Environment
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• v.5 no.3
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• pp.17-21
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• 2015

Purpose - This paper compares current requirements for depreciation accounting from the Financial Accounting Standards Board in America for equity securities and all debt securities with determinable fair value, and disclosure requirements related to the fair value of securities below registered cost with the requirements of the international Financial Reporting Standards Board and accounting standards committee. Research design, data, and methodology - Mini-review statements are examined relating to depreciation of investments in America and the Financial Accounting Standards depreciation of investments in Iran that meet the requirements of international reporting standards and the Iranian Accounting Standards Committee. Results - Accounting rules for depreciation of investments in securities requires a good deal of judgment. In particular, devaluation decisions during the recession and market crisis were controversial, although even with no clear guidelines on devaluation, sometimes such decisions were simple. Conclusions -Companies can choose from formal policies applied uniformly and documentations of interest to provide a summary of the principles and conclusions obtained through disclosure, enabling market participants to assess the entity's conclusions reasonably, thereby easing investor and market worries.

• International Journal of Advanced Culture Technology
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• v.10 no.3
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• pp.39-46
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• 2022

This study is an attempted content analysis study to analyze recent studies on clinical practice of nursing college students to identify problems with clinical practice and provide evidence for desirable clinical practice. For data collection, a total of 14 papers published in academic journals between 2017 and 2021 were selected. The analysis method was performed according to the systematic review reporting guidelines presented by Cochrane Collaboration and the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) group. As a result of the analysis, two themes, Four sub-themes, and seventeen concepts were derived, and the clinical practice study of nursing college students showed the necessity of standardized clinical practice protocol regulations for nursing college students and respect for patient human rights. Based on the above research results, it is proposed to prepare a nursing and clinical practice protocol that can clearly present the role of nursing college students during clinical practice.

• Journal of Oriental Neuropsychiatry
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• v.33 no.2
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• pp.143-156
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• 2022

Objectives: The purpose of this study was to evaluate the quality of reporting for case reports published in Journal of Oriental Neuropsychiatry from year 2018 to 2021 compared with year 2013 to 2017 in order to recommend ways to improve the quality of case reports published in the future. Methods: To evaluate the quality of case reports identified by electronic searching in Oriental medicine Advanced Searching Integrated System (OASIS) and by hand searching from archives on peer review system of Journal of Oriental Neuropsychiatry using CAse REport (CARE) guideline. The researcher assessed the quality of reporting based on the CARE guideline as 'Sufficient', 'Not-Sufficient', 'Not-Applicable', and 'Not-Reported' for case reports published from 2018 to 2021 in Journal of Oriental Neuropsychiatry. In addition, it was compared with previous case reports published from 2013 to 2017. Results: Finally, 17 case reports were included for the assessment. General quality of reporting for case reports published from year 2018 to 2021 was improved compared with that of previous case reports published in 2018. The maximum value (46.4%→60.7%, 14.3% increase), the minimum value (22.2%→32.1%, 9.9% increase), and the median value (39.3%→50.0%, 10.7% increase) of the report rate evaluated as 'Sufficient' were generally improved. The maximum value (53.6%→50.0%, 3.6% decrease), minimum value (25.9%→21.4%, 4.5% decrease), and median value (35.7%→32.1%, 3.6% decrease) of the report rate evaluated as 'Not-Sufficient', the maximum value of the report rate evaluated as 'Not-reported' (40.7%→25.9%, 14.8% decrease), the minimum value (14.7%→10.7% decrease), and the intermediate value (14.7% decrease) were also generally improved. Four items (8b, 8d, 10c, and 13) were evaluated as 'Not-Reported'. These items seem to be items that need urgent improvement along with 8c, which showed a significant decrease in reporting rate. Conclusions: There are needs to improve the quality of case reports in Journal of Oriental Neuropsychiatry by comparing case reports published from year 2013 to 2017 with case reports published from year 2018 to 2021. To improve the quality of case reporting, sufficient education at the academic level should be provided on thesis preparation methods. It is also necessary to develop a tool for evaluating the quality of case reporting that reflects characteristics of Korean Medicine.

• The Journal of Internal Korean Medicine
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• v.40 no.6
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• pp.1101-1111
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• 2019

Objective: The purpose of this study was to investigate quality of reporting acupuncture intervention for mild cognitive impairment (MCI) based on the STRICTA and CONSORT guidelines Methods: We searched for randomized controlled trial studies of acupuncture treatment for MCI in the MEDLINE (PubMed) database. Once the online search was completed, studies were selected manually by the inclusion criteria, and the selected studies were evaluated by STRICTA and CONSORT guidelines. Results: Five studies were included. The most frequently selected points for acupuncture treatment of MCI were on the head, such as GV20, EX-HN1, GV24, and GB20. By STRICTA guidelines, all items from STRICTA were reported except three items on the checklist. By CONSORT guidelines, apart from six items which were not available, quality assessment was performed with 31 items. Eighteen items were reported by 80% of the studies. Four items were reported by 40% of the studies and another four items were reported by 20% of the studies. One item was not reported in all studies. Conclusion: Most items were reported by STRICTA guidelines, whereas many items were insufficiently reported based on CONSORT guidelines. This needs to be considered in future RCTs of acupuncture treatment for MCI.

• Journal of Korean Medicine Rehabilitation
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• v.27 no.4
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• pp.33-53
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• 2017

Objectives This study was designed to review animal studies about the efficacy of herbal medicine for Rheumatoid arthritis animal model which was published in Korea after 2008. We also systematically investigated the reporting quality of the animal studies. Methods We systematically searched original articles in 8 databases since 2008. And manual searching was conducted through 10 Korean medicine journals from 2008. Studies were included if they used animal experimental model(s) with orally administered herbal medicine. Data were extracted regarding animal model, rheumatoid arthritis indicator and detail of intervention. Reporting quality of each study was also assessed by the STARA and ARRIVE guidelines. Results Nine hundred two articles were screened. Finally, 35 articles were included. 35 studies all showed that the herbal medicine used in the studies has significant effect on alleviating the macroscopic indicators, hematological indicators, histological indicators, genetic indicators, osteological indicator of Rheumatoid Arthritis and others. Species of animals was reported in 100% while ventilation and noise were reported in 0% in STRASA guidelines. Ethical statement was reported in 42.9%, experimental animals and sample size were reported in 24%, 29% and there was no study reporting funding. Conclusions These results suggest that herbal medicine might be effective treatment for Rheumatoid Arthritis. It should be improved by clinical studies. And there is a need for studying about efficacy and safety of each specific herbal medicine. And we should improve the Reporting quality of the animal studies published in Korea.

• Korean Journal of Acupuncture
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• v.38 no.3
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• pp.122-132
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• 2021

Objectives : This systematic review aims to assess the effectiveness of thread embedding therapy on animal model for rheumatoid arthritis. Methods : Search was conducted in the Cochrane library, MEDLINE (PubMed), EMBASE, the Chinese National Knowledge Infrastructure, Wan-Fang Database, Technology Journal Database, the Korean Studies Information Service System, the Oriental Medicine Advanced Searching Integrated System, the Research Information Sharing Service, the National Digital Science Library, the Korean Traditional Knowledge Portal and the Korea Citation Index. Data were extracted concerning animal model, intervention and rheumatoid arthritis indicator by two independent reviewers. Reporting quality was also evaluated by the ARRIVE (Animal Research: Reporting In Vivo Experiments) guidelines 2.0. Results : One thousand thirty six studies were primarily selected. After screening, 10 studies met the inclusion criteria. 1 study was published 2005, 1 study was published 2010, 1 study was published 2012, 1 study was published 2015, 2 studies were published 2016, 3 studies were published 2017, 1 study was published 2018. The most frequently used acupoints were ST36 and BL23, and were used with an average frequency of 11.8 days. All of these thread embedding therapy studies were effective on behavioral, morphological, immunohistological and hematological indicators to treat of rheumatoid arthritis model. Conclusions : These results demonstrated the effectiveness of thread embedding therapy and suggested the putative mechanism. However, considering the small number of included studies, low reporting quality and differences in study design, further studies with rigorous designs and high reporting quality need to be conducted.

• Journal of the Korean Society of Radiology
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• v.84 no.1
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• pp.15-33
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• 2023

The liver imaging reporting and data system (LI-RADS) has been developed with the support of the American College of Radiology to standardize the diagnosis and evaluation of treatment response of hepatocellular carcinoma (HCC). The CT/MRI LI-RADS version 2018 has been incorporated in the American Association for the Study of Liver Diseases guidance. This review examines the effect of CT/MRI LI-RADS on the standardized reporting of liver imaging, and the evidence in diagnosing HCC and evaluating treatment response after locoregional treatment using CT/MRI LI-RADS. The results are compared with other HCC diagnosis guidelines, and future directions are described.

• Journal of Preventive Medicine and Public Health
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• v.50 no.1
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• pp.10-17
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• 2017

Objectives: The purpose of this study was to examine the relationship of meeting the recommended levels of physical activity (PA) with health status and preventive health behavior in adults. Methods: A total of 5630 adults 18 years of age or older were included in this study. PA was assessed using a series of questions that categorized activities based on their metabolic equivalent values and then categorized individuals based on the reported frequency and duration of such activities. Participants reporting 150 minutes or more of moderate-intensity PA per week were considered to have met the PA guidelines. Multiple logistic regression was used to model the relationships between meeting PA guidelines and health status and preventive health behavior, while controlling for confounding variables. Results: Overall, 53.9% (95% confidence interval [CI], 51.9 to 55.9%) of adults reported meeting the recommended levels of PA. Among adults with good general health, 56.9% (95% CI, 54.7 to 59.1%) reported meeting the recommended levels of PA versus 43.1% (95% CI, 40.9 to 45.3%) who did not. Adults who met the PA guidelines were significantly more likely not to report high cholesterol, diabetes, chronic obstructive pulmonary disease, arthritis, asthma, depression, or overweight. Furthermore, adults meeting the PA guidelines were significantly more likely to report having health insurance, consuming fruits daily, consuming vegetables daily, and not being a current cigarette smoker. Conclusions: In this study, we found meeting the current guidelines for PA to have a protective relationship with both health status and health behavior in adults. Health promotion programs should focus on strategies that help individuals meet the current guidelines of at least 150 minutes per week of moderate-intensity PA.

• Journal of Society of Preventive Korean Medicine
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• v.23 no.2
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• pp.67-76
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• 2019

Objectives : The publication of systematic reviews (SRs) has increased significantly over the years, and systematic reviews are considered to have the strongest evidence as they are at the top of the hierarchy of evidence pyramid. In this study, a thorough assessment of all SRs published in Journal of Society of Preventive Korean Medicine (JSPKM) was performed to evaluate their reporting quality and methodological quality to better improve the quality of SRs in JSPKM. Methods : JSPKM website was searched to include all SRs published in JSPKM from 1997 to 2018. Two independent researchers assessed the SRs using A MeaSurement Tool to Assess systematic Reviews (AMSTAR, formerly known as Assessment of Multiple Systematic Reviews) tool checklist for methodological quality assessment, and Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guideline checklist for reporting quality assessment. Results : Out of 618 published articles published in JSPKM from 1997 to 2018, only 3 SRs were identified as SRs. For AMSTAR methodological quality scoring, the average score of 3 SRs was 3.0 out of 11 which is low quality level. For PRISMA reporting quality items, the 3 SRs reported 17.3 items on average out of 27 items. The 3 identified SRs did not provide information on protocol or registration which is included in both AMSTAR assessment tool and PRISMA guideline. Conclusions : Improvements on reporting quality and methodological quality of SRs using relevant tools or guidelines are needed to assure the quality of SRs published in JSPKM so that their conclusions will be more transparent and reliable for decision-making in healthcare and the best clinical practice.

• Journal of Preventive Medicine and Public Health
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• v.50 no.2
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• pp.68-82
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• 2017

Objectives: We performed a systematic review to assess and aggregate the available evidence on the frequency, expected effects, obstacles, and facilitators of disclosure of patient safety incidents (DPSI). Methods: We used the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines for this systematic review and searched PubMed, Scopus, and the Cochrane Library for English articles published between 1990 and 2014. Two authors independently conducted the title screening and abstract review. Ninety-nine articles were selected for full-text reviews. One author extracted the data and another verified them. Results: There was considerable variation in the reported frequency of DPSI among medical professionals. The main expected effects of DPSI were decreased intention of the general public to file medical lawsuits and punish medical professionals, increased credibility of medical professionals, increased intention of patients to revisit and recommend physicians or hospitals, higher ratings of quality of care, and alleviation of feelings of guilt among medical professionals. The obstacles to DPSI were fear of medical lawsuits and punishment, fear of a damaged professional reputation among colleagues and patients, diminished patient trust, the complexity of the situation, and the absence of a patient safety culture. However, the factors facilitating DPSI included the creation of a safe environment for reporting patient safety incidents, as well as guidelines and education for DPSI. Conclusions: The reported frequency of the experience of the general public with DPSI was somewhat lower than the reported frequency of DPSI among medical professionals. Although we identified various expected effects of DPSI, more empirical evidence from real cases is required.