• 제목/요약/키워드: Reporting quality

검색결과 487건 처리시간 0.028초

현행 환경영향평가 제도의 문제점과 개선방안 - 실무자적 관점에서 검토 - (A Study on the Issues and Improvement of the Existing Environmental Impact Assessment System - Evaluation in an operator Viewpoint -)

  • 이승원;김정권;서정국
    • 한국환경과학회지
    • /
    • 제27권5호
    • /
    • pp.281-289
    • /
    • 2018
  • The Korean environmental impact assessment(EIA) system, and explored ways to improve it as a more efficient and viable institution relevant to the demand of our time and conditions in study. The first problem this study identified is found in the fact that the party to write up the assessment report is itself the business operator or the one who is planning to work out the business plan. This structure translates into placing an order with an agent for EIA report. The reporting job may br subcontracted to the agent at a cost far below the rate specified in the 'Standard for Estimate of Agency Fee for Environmental Impact Assessment.' This practice also causes the vicious circle of producing a report that is written to justify the project or business in question or it leads to rough-and ready and poor documentation to minimize the time required. Second, in order to achieve the goal of the plan or business, which is the target of EIA, the local residents tend to ve regarded as an obstacle. This means elimination of the local people from participating in the EIA or their opinion being frequently ignored. This is the seed of distrust and hostility that sometimes provoke disagreements or fierce conflicts. The first proposal to improve these problem is to improve the factors that cause poor documentation of the assessment report as well as improve the understanding of the EIA system. This study proposes the following measures for improvement. The agency cost for EIA should be paid by the business operator or a third party that can ensure faithful implementation of the payment. A system should be established to verify transparent estimation of the agency cost. In order to enhance the professional quality of EIA agents, there should be implementation of qualification test for industrial engineer of related engineers in addition to the current EIA Qualification Test. The second proposal for improvement is to improve the citizen participation process by instituting a legal framework to make clear the purpose of the briefing session for local residents, which is held as a procedure of EIA, and to ensure more positive publicity during the stage of listening to the opinion of the local community. For a smooth and rational communication process, a moderator and a communicator of opinion, as is the case in a public hearing, could be instituted to clearly get the purpose of the briefing session across to the residents and to help to carry out the explanation and Q & A sessions according to the categories of the opinion of the residents. At present, the notification of the public inspection of the draft of the assessment report and briefing session for the residents is made on the newspaper and internet network. But some people have difficulty with access to this method of announcement. A higher participation rate could be secured if a legal provision is added to specify putting up placards in specific places such as the entrance to the place for the briefing session for residents or the building of administrative agencies of the area concerned.

하악 제1, 2 대구치를 대체하는 단일 임프란트 간의 성공률 비교 (The Comparison between the success rates of single implants replacing the mandibular first and second molar)

  • 이항빈;백정원;김창성;최성호;이근우;조규성
    • Journal of Periodontal and Implant Science
    • /
    • 제34권1호
    • /
    • pp.101-112
    • /
    • 2004
  • Osseointegrated implnats have proven to be successful in both full and partial edentulous patients since the 1960s and recently have shown successful results when used to restore single tooth missing. However, in most studies reporting the success of single implants, single implants replacing anterior teeth are more frequently mentioned than posterior single implants. Moreover, in studies regarding posterior single implants, the replaced region seemed to be variable; the maxilla, mandible and areas from the first premolar to the second molar were mentioned. However, considering the difference in bone quality in the mandible and maxilla, and the increased occlusal force in the posterior region, the success rates in each region may be different. In this study, the cumulative success rates and amount of bone loss of single implants replacing the mandibular first and second molar, respectively, were compared and analyzed to come to the following conclusion. 1. The 20 (20 persons) single implants that were placed in the mandibular first molar region were all successful and showed a 100% 5 year cumulative success rate. Among the 27 (24 persons) single implants replacing the mandibular second molar, 8 failed (27.63%) showing a 5 year cumulative success rate of 70.37%. 2. Among the 8 failed implants, one showed symptoms of postoperative infection and one complained of parenthesia. 6 implants failed after functional loading; 5 showed mobility and one resulted in fixture fracture. 3. After the attachment of the prosthesis, there was no significant statistical difference regarding the marginal bone loss in group 1 and group 2 during the checkup period (P>0.05). In conclusion, restoration of the mandibular first molar using single implants was found to be an excellent treatment modality, and when replacing mandibular second molars with single implants, poor bone quality and risk of overloading must be considered.

인구총조사의 방법과 평가 (Methods and Evaluation of Korean Population Census)

  • 김태헌
    • 한국인구학
    • /
    • 제20권1호
    • /
    • pp.27-46
    • /
    • 1997
  • 일반적으로 우리나라의 인구 총조사 자료는 질적으로 매우 우수한 것으로 알려져 있다. 조사의 완전성이 최소 97% 이상을 유지하고 있으며 연령보고의 오류도 세계에서 가장 낮은 그룹에 속하고 있다. 그러나 연령계층별 오차율의 차이, 조사방법의 비경제성 등은 앞으로 개선되어야할 분야이다. 그러므로 우리나라의 장래 발전을 위하여 실제 고려 할 수 있는 주요 사항을 다음과 같이 정리하였다. 1. 국민 모두 기초 교육을 받은 우리 사회에서 자계식 조사의 재시도를 적극 검토하여 면접 타계식 조사의 한계를 극복하고, 경비를 절약할수있는 방안을 강구할때이다. 2. 정확한 연령을 파악하기 위하여는 4개의 조사사항(보통나이, 띠, 생년월일,양음력)을 질문하여 연령조사방법은 노력에 비하여 실효성이 높지 않으므로 조사 항목의 단순화를 검토할때이다. 3. 사후 조사를 더욱 연구하여 연령 자료만이 아니라 그외 주요조사항목에 대한 정확한 평가 결과를 공표하여 활용하면 총 조사의 발전과 좋은 결과를 얻을수 있는 계기가 될것이다. 4. 영유아인구와 이동이 많은 연령계층의 순 누락이 많은것은 총조사가 반복되어도 계속나타나는 현상이므로 특히 이 연령계층에 해당되는 인구의 확인을 위한 조사항목을 두어서라도 조사의 정확성을 높이는데 노력하여야 한다. 5. 표본 조사 자료를 중심으로 1995년 총조사 2% 표본 Data File을 조기에 편집하여 일반에 공개함으로써 특성별 자료의 활용가치를 높여야 할것이다. 또한 통계자료의 효율성은 시계열 축적에 있으므로 1985년 이전 총조사 2% 자료의 File화와 시계열의 축적이 가능해질때 우리나라 사회과학연구의 발전에 직접적인 도움이 될것이다.

  • PDF

골절에 침 치료를 적용한 2013년 이후 증례보고 문헌고찰 (A Review of Case Reports on the Application of Acupuncture as a Treatment for Fracture since 2013)

  • 백승원;남경호;최승관;이정한;한윤희
    • 한방재활의학과학회지
    • /
    • 제31권4호
    • /
    • pp.49-63
    • /
    • 2021
  • Objectives This study aimed to investigate the trend in treating fracture with acupuncture and to evaluate the quality of case reports. Methods All case reports of fractures treated with acupuncture were extracted from four Korean web databases. We classified these studies by five fracture sites and investigated frequently used meridian and acupoint, outcome measurements, treatment period. And we assessed the quality of the case reports by the STandards for Reporting Interventions in Clinical Trials of Acupuncture (STRICTA) guidelines. Results A total of 33 case reports were included. The outcome measurements were divided into six categories, and the outcome measurements used in more than three studies showed improvement in patient symptoms. The mainly used meridians for each fracture site were as follows: chest and abdomen (GB, LR, CV), back (BL, GB), upper limb (LI, TE), lower Limb (GB, ST, BL, SP). The most commonly used acupoints for each fracture site were as follows: chest and abdomen (Ashi points, GB24, GB25, GB26, LR13, LR14, CV16, CV17, CV18, CV19), back (BL23, BL24, BL25, BL26, BL40, BL51, BL52, BL60, GB34), upper limb (LI4, LI10, LI11, TE3), lower limb (GB34, GB40). According to the STRICTA guidelines, more than 54.54% of the reports were found to be 'not reported' or 'not sufficient' in the following categories: 'response sought', 'description of participating acupuncturist', and 'number of needle insertions per subject per session'. Conclusions The meridians and acupuncture points frequently used for acupuncture treatment of fractures were near the fracture site. Future clinical studies involving acupuncture must be reported in accordance with the STRICTA guidelines to improve transparency and uniformity.

기업의 경영전략이 회계감사 지연에 미치는 영향 (The Effect of Business Strategy on Audit Delay)

  • 김정훈;김민희;도기철;이유선
    • 한국융합학회논문지
    • /
    • 제13권5호
    • /
    • pp.219-228
    • /
    • 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.

국내 급성기 의료기관 고위험 의약품 목록 도출 (Developing national level high alert medication lists for acute care setting in Korea)

  • 한지민;허규남;이아영;민상일;김현지;백진희;노주현;김수인;김지연;이해원;조은주;아영미;이주연
    • 한국임상약학회지
    • /
    • 제32권2호
    • /
    • pp.116-124
    • /
    • 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.

경영자의 자기과신적 어조 및 이익조정에 대한 감사인의 반응 (The Auditors' Responses to Management's Overconfident Tone Depending on the Level of Earnings Management)

  • 선우희연;신혜정
    • Journal of East Asia Management
    • /
    • 제4권1호
    • /
    • pp.23-51
    • /
    • 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.

Accuracy of Digital Breast Tomosynthesis for Detecting Breast Cancer in the Diagnostic Setting: A Systematic Review and Meta-Analysis

  • Min Jung Ko;Dong A Park;Sung Hyun Kim;Eun Sook Ko;Kyung Hwan Shin;Woosung Lim;Beom Seok Kwak;Jung Min Chang
    • Korean Journal of Radiology
    • /
    • 제22권8호
    • /
    • pp.1240-1252
    • /
    • 2021
  • Objective: To compare the accuracy for detecting breast cancer in the diagnostic setting between the use of digital breast tomosynthesis (DBT), defined as DBT alone or combined DBT and digital mammography (DM), and the use of DM alone through a systematic review and meta-analysis. Materials and Methods: Ovid-MEDLINE, Ovid-Embase, Cochrane Library and five Korean local databases were searched for articles published until March 25, 2020. We selected studies that reported diagnostic accuracy in women who were recalled after screening or symptomatic. Study quality was assessed using the Quality Assessment of Diagnostic Accuracy Studies-2 tool. A bivariate random effects model was used to estimate pooled sensitivity and specificity. We compared the diagnostic accuracy between DBT and DM alone using meta-regression and subgroup analyses by modality of intervention, country, existence of calcifications, breast density, Breast Imaging Reporting and Data System category threshold, study design, protocol for participant sampling, sample size, reason for diagnostic examination, and number of readers who interpreted the studies. Results: Twenty studies (n = 44513) that compared DBT and DM alone were included. The pooled sensitivity and specificity were 0.90 (95% confidence interval [CI] 0.86-0.93) and 0.90 (95% CI 0.84-0.94), respectively, for DBT, which were higher than 0.76 (95% CI 0.68-0.83) and 0.83 (95% CI 0.73-0.89), respectively, for DM alone (p < 0.001). The area under the summary receiver operating characteristics curve was 0.95 (95% CI 0.93-0.97) for DBT and 0.86 (95% CI 0.82-0.88) for DM alone. The higher sensitivity and specificity of DBT than DM alone were consistently noted in most subgroup and meta-regression analyses. Conclusion: Use of DBT was more accurate than DM alone for the diagnosis of breast cancer. Women with clinical symptoms or abnormal screening findings could be more effectively evaluated for breast cancer using DBT, which has a superior diagnostic performance compared to DM alone.

지역사회 거주 노인의 연하장애 유병률과 교육 요구도 조사: 강원특별자치도 춘천 지역을 중심으로 (Prevalence of Dysphagia and Educational Needs in Community-Dwelling Older Adults: Focusing on Chuncheon, Gangwon-do State)

  • 문광태;이윤환;김동완;서상민
    • 재활치료과학
    • /
    • 제13권3호
    • /
    • pp.69-83
    • /
    • 2024
  • 목적 : 본 연구의 목적은 강원특별자치도 춘천 지역에 거주하는 노인을 대상으로 연하장애의 유병률을 조사하고, 연하장애와 관련된 삶의 질과 교육 요구도를 확인하는 것이다. 연구방법 : 2023년 8월 1일부터 15일까지 강원특별자치도 춘천 지역에 위치한 3개 노인복지관에서 지역사회 거주 노인 207명을 대상으로 단면조사를 실시하였다. 일반적인 특성, Korean-version of Eating Assessment Tool (K-EAT-10), Korean-version of Swallowing Quality of Life Questionnaire (K-SWAL-QOL), 연하장애 관련 교육 요구도를 확인하고, K-EAT-10 3점을 기준으로 연하장애 정상군과 위험군을 나누었다. 카이제곱과 독립표본 t검정을 이용하여 두 그룹 간 차이를 분석하였다. 결과 : K-EAT-10 총점 3점 이상인 연하장애 위험군의 유병률은 41.5% (86명)였다. 자신에게 연하장애 증상이 있음을 인지한 92명 중 64명(69.6%)이 연하장애 위험군에 속하였다. 정상군과 위험군 간 삶의 질에는 유의미한 차이가 있었으며, 독거노인과 의치 사용 불편한 노인에서 위험도가 높았다. 교육 요구도는 단단한 음식을 잘 먹는 능력 교육을 가장 선호(Mean = 4.27점)하였으며, 연하장애 정상군보다 위험군에서 높게 나타났다. 결론 : 본 연구를 통해 지역사회 거주 노인의 연하장애 유병률, 삶의질, 교육 요구도를 확인하였다. 이에 따라, 연하장애 유병률이 높은 노인을 대상으로 한 예방 프로그램 개발과 조기 발견 및 예방을 위한 홍보 및 교육 프로그램의 필요성을 강조한다. 이러한 프로그램은 연하 재활 전문가의 중요성을 강조하며, 지역사회에서 적극적인 협력을 통해 노인의 건강한 노후를 지원하는 정책과 프로그램이 필요할 것이다.

COATED PARTICLE FUEL FOR HIGH TEMPERATURE GAS COOLED REACTORS

  • Verfondern, Karl;Nabielek, Heinz;Kendall, James M.
    • Nuclear Engineering and Technology
    • /
    • 제39권5호
    • /
    • pp.603-616
    • /
    • 2007
  • Roy Huddle, having invented the coated particle in Harwell 1957, stated in the early 1970s that we know now everything about particles and coatings and should be going over to deal with other problems. This was on the occasion of the Dragon fuel performance information meeting London 1973: How wrong a genius be! It took until 1978 that really good particles were made in Germany, then during the Japanese HTTR production in the 1990s and finally the Chinese 2000-2001 campaign for HTR-10. Here, we present a review of history and present status. Today, good fuel is measured by different standards from the seventies: where $9*10^{-4}$ initial free heavy metal fraction was typical for early AVR carbide fuel and $3*10^{-4}$ initial free heavy metal fraction was acceptable for oxide fuel in THTR, we insist on values more than an order of magnitude below this value today. Half a percent of particle failure at the end-of-irradiation, another ancient standard, is not even acceptable today, even for the most severe accidents. While legislation and licensing has not changed, one of the reasons we insist on these improvements is the preference for passive systems rather than active controls of earlier times. After renewed HTGR interest, we are reporting about the start of new or reactivated coated particle work in several parts of the world, considering the aspects of designs/ traditional and new materials, manufacturing technologies/ quality control quality assurance, irradiation and accident performance, modeling and performance predictions, and fuel cycle aspects and spent fuel treatment. In very general terms, the coated particle should be strong, reliable, retentive, and affordable. These properties have to be quantified and will be eventually optimized for a specific application system. Results obtained so far indicate that the same particle can be used for steam cycle applications with $700-750^{\circ}C$ helium coolant gas exit, for gas turbine applications at $850-900^{\circ}C$ and for process heat/hydrogen generation applications with $950^{\circ}C$ outlet temperatures. There is a clear set of standards for modem high quality fuel in terms of low levels of heavy metal contamination, manufacture-induced particle defects during fuel body and fuel element making, irradiation/accident induced particle failures and limits on fission product release from intact particles. While gas-cooled reactor design is still open-ended with blocks for the prismatic and spherical fuel elements for the pebble-bed design, there is near worldwide agreement on high quality fuel: a $500{\mu}m$ diameter $UO_2$ kernel of 10% enrichment is surrounded by a $100{\mu}m$ thick sacrificial buffer layer to be followed by a dense inner pyrocarbon layer, a high quality silicon carbide layer of $35{\mu}m$ thickness and theoretical density and another outer pyrocarbon layer. Good performance has been demonstrated both under operational and under accident conditions, i.e. to 10% FIMA and maximum $1600^{\circ}C$ afterwards. And it is the wide-ranging demonstration experience that makes this particle superior. Recommendations are made for further work: 1. Generation of data for presently manufactured materials, e.g. SiC strength and strength distribution, PyC creep and shrinkage and many more material data sets. 2. Renewed start of irradiation and accident testing of modem coated particle fuel. 3. Analysis of existing and newly created data with a view to demonstrate satisfactory performance at burnups beyond 10% FIMA and complete fission product retention even in accidents that go beyond $1600^{\circ}C$ for a short period of time. This work should proceed at both national and international level.