• Journal of agricultural medicine and community health
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• v.35 no.1
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• pp.56-66
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• 2010

Objectives: The study aimed to explore dental status and denture satisfaction in some rural elderly people. Methods: A total of 546 participants aged over 65 years was surveyed cross-sectionally. The subjects were surveyed with regard to their denture satisfaction by a structured questionnaire. The Wilcoxon or Kruskal-Wallis test was used for analysis. Results: As for respondents' satisfaction for dentures by the Likert scale of 5 score, aesthetic satisfaction (3.73) was highest, followed by general satisfaction (3.56) and masticatory functions satisfaction (3.45). In addition, the educational level, occupation, monthly income, the number of remaining teeth, use of denture variables have statistically significant difference in the denture satisfaction of those elderly people interviewed. Conclusions: The results showed that denture satisfaction in some rural elderly people was different in each categories. Consequently, providing tailor-made oral health education programs for the effective denture management of the elderly people should be needed in order to improve the quality of life of the aged.

• Journal of Korean Public Health Nursing
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• v.3 no.2
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• pp.5-46
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• 1989

The current medical payment Insurance Rates in Korea stipulate charges for medical treatment by the doctor, pharmaceutist, medical technician and maternity nurse. But unfortunately didn't specify those charges for nursing done by the professional nurse. Only basic nursing fee is accounted insufficiently in current medical insurance fee schedule. therefore, Being face with covering entire people by medical insurance by 1991, It seems that the problems pertaining to operating the hospital and medical insurance system would be incessantly expanded in that no mention is made of medical charges rendered by major medical producer service in the current system, For that reason, this study made an attempt to clarify the importance the professional nursing puts of the current medical payment. The purpose of this study was to accounting nursing fee which diveded into the current medical fee schedule. (Method) 1. Data collection; Importance and difficulties in nursing activities was conducted in 'S' National University Hospital. Total nursing activities were selected 72 items which included direct care and indirect care. This study was conducted to evaluating the degree of importance and difficulties according to nursing activities through questionnaire to 204 RN. and so relative difficulties (acuity) were computered because the nursing cost level of each nursing service was differently established by the equivalent coefficient according to degree of relative difficulty and time required. 2. Calculation of cost according to nursing activities; After 47 nursing activities were selected in General surgery nursing units, calculation of nursing cost was as follows Cost of Nursing activity = (relative difficulty X Average hourly wage and benefits of nurse) + material cost of nursing -t- Average nursing administration cost So, Calculated cost by nursing activities was compared to current non-insured and insurance rate. 3. Calculation of nursing cost by K - DRG ; Total of 578 patients who were hospitalized in General Surgery units from January to March 1988 ware classified by K - DRG After estimation of total nursing cost based on the K-DRG, verified the appropriateness of basic nursing fee in medical insurance rate (Results) 1. Analysis of degree of importance and difficulties were 4.16 and 3.67 based on 5 point scale. This score were judged that it is worthy specifying the nursing fee 2. The nursing cost of 47 nursing service items in general surgery patients showed that the average cost of nursing activity was \1374.5 and The lowest cost was \217 of 'oral administration nursing' item, The highest cost was \11,025 of 'saline enematill clear' item 3. The result of comparison between the calculated cost by nursing activities against the current non-insured and insurance rate showed that 13 items(27.7%) involved to payment of insurance rate, 9 items(19.1%) involved to non-insured rate, remainder 25 items (53.2%) were not charged anywhere of total 47 nursing activities 4. When calculated cost by nursing activities was 100. current insurance rate was 62.3, non-insured rate was 176.6. Therefore this showed that most of non-insured rate were higher than calculated nursing cost. The insurance rate, however, were lower than it. Reim-bursement was imputed to non-insured patients. So the current rate system became estrainged from cost system. When Remainder 25 items of nursing activities compared' to \1390 of daily basic nursing fee per patient belonged to payment as a insurance fee schedule, basic nursing fee schedule was 1-2% of calculated cost of nursing activities. Therefore it showed that nursing fee was not counted adequately in it. 5. Nursing cost by K-DRG estimated in chart review based on counting number of nursing activities and length of stay The result showed that average amount of total nursing cost was \183828.1 Comparison of nursing cost calculated by K- DRG and basic nursing fee schedule showed that only 12.3% of nursing cost was charged (Conclusion) From the above research result, It is fact that nursing prime cost should be estimated more accurately and included adequately in current medical payment system. The payment system of nursing activities should be introduced not only nursing activities of drug administration and injection fee belonged to insurance fee schedule but also most nursing activities belonged not to mekical fee schedule. Even if introducing payment system of nursing activities, It should be estimated scientific method of Accounting nursing cost So nurses could offer nursing care of good quality, thereby they could make a great contribution not merely to the convalescence of the patient but to the promotion of the people's health.

• Journal of Intelligence and Information Systems
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• v.20 no.4
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• pp.141-154
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• 2014

The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.

• Journal of the Korean Institute of Landscape Architecture
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• v.36 no.3
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• pp.85-95
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• 2008

The City of Seoul enforces the 'Median reserved bus lane', a revised public transportation system, in order to achieve both a faster and more convenient transit system. This study examines the visual image and preference of the median bus stops in accordance with the operation of the median reserved bus lanes. In order to evaluate and clarify the distinct landscape of each bus stop in a different environment, our team selected 3 representative bus stops with different environments on main roads and conducted landscape simulations so as to evaluate visual preference. The sites were on a narrow range road, wide width road in the downtown area and wide width road on the outskirts of the city. The preference degree for each selected bus-stop environment was compared. The comparison conditions were a median bus stop with preexisting landscape, a median bus stop with planted trees, and a landscape without a median bus stop. The results of the study can be Summarized as follows: First, the visual influence on median bus stops depends on the visual complexity of the environment where they are located. People had an affinity for the median bus stop in which the visual complexity was low, while the preference degree of median bus stop was low in a highly complex area. Secondly, regardless of regional environment where median bus stops are located, research showed that it is more "impressive" to have a median bus-stop with planted trees than landscape without a median bus stop. Thirdly, the median bus stop with plants highly preferred over one without moreover, the landscape with planted trees would provide a comfortable mind for people. This study reveals that planting-oriented design concepts in median bus stops exhibit significant differences in the preference assessment factors. Thus, for further median bus stop construction, planting is desirable to create an impressive streetscape and better scenic quality.

• Korean Journal of Soil Science and Fertilizer
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• v.43 no.2
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• pp.166-173
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• 2010

In order to obtain the basic information for agricultural utilization of germanium (Ge), the growth characteristics, Ge uptake, and grain quality of rice plant (Hopyungbyeo) were investigated under different germanium ($GeO_2$, and commercial Ge) treatments in paddy field. Phytotoxicity was detected in $GeO_2$ treatment but not in commercial Ge treatment. The grain yield was greater in the order of control treatment > commercial Ge treatment > $GeO_2$ treatment. The dry weight was greater in order of control treatment > $GeO_2$ treatment ${\geq}$ commercial Ge treatment. The Ge content of leaf in $GeO_2$ treatment was 6 times (177 mg $m^{-2}$) higher than that in commercial Ge treatment. The Ge content in rice bran was not different in $GeO_2$, and commercial Ge treatments. The Ge contents of brown rice in$GeO_2$, and commercial treatments were 40.9, and 31.1 mg $kg^{-1}$, respectively. The Ge uptake rates in rice plant was higher in the order of leaf > rice bran > brown rice > stem > root. Under $GeO_2$, 15.56% of Ge absorbed into plant with 11.1% in leaf, 1.6% in stem, 0.03% in root, 2.2% in rice bran and 0.73% in brown rice. Under commercial Ge treatment, 5.19% of Ge absorbed into plant with 1.8% in leaf, 0.46% in stem, 0,01% in root, 2.2% in rice bran, and 0.71% in brown rice. Based on these results, the Ge contents in polished rice in commercial Ge treatment were higher than those in $GeO_2$ treatment. However, the Ge contents of rice grain (containing rice bran and polished rice) in $GeO_2$ treatment were higher than those in commercial Ge treatment.

• Radiation Oncology Journal
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• v.12 no.2
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• pp.165-173
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• 1994

Purpose : Metastatic cancer to the brain is a major problem for the patients with bronchogenic carcinoma, and most of these patients have a limited survival expectancy. To increase tumor control and / or to decrease late morbidity with possible shortening in over-all treatment period, multiple daily fraction technique for brain metastasis was performed. The author reperesented the results of accelerated fractionation radiotherapy in patients with brain metastases from non-small cell lung cancer. Materals and Methods : Twenty-six patients with brain metastases from non-small cell lung cancer between 1991 and 1993 received brain radiotherapy with a total dose of 48 Gy, at 2 Gy per fraction, twice a day with a interfractional period of 6 hours, and delivered 5 days a week. The whole brain was treated to 40 Gy and boost dose escalated to 8 Gy for single metastatic lesion by reduced field. Twenty-four of the 26 patients completed the radiotherapy. Radiotherapy was interupted in two patients suggesting progressive intracerebral diseases. Results : This radiotherapy regimen appears to be comparable to the conventional scheme in relief from symptoms. Three of the 24 patients experienced nausea and or vomiting during the course of treatment because of acute irradiation toxicity. The author observed no excessive toxicity with escalating dose of irradiation. An increment in median survival, although not statistically significant(p>0.05), was noted with escalating doses(48 Gy) of accelerated fractionation(7 months) compared to conventional treatment(4.5 months). Median survival also increased in patients with brain solitary metastasis(9 months) compared to multiple extrathoracic sites(4 months), and in patients with good performance status(9 months versus 3.5 months), they were statistically significant (p<0.01). Conclusion : The increment in survival in patients with good prognostic factors such as controlled primary lesion, metastasis in brain only and good perfomance status appeared encouraging. Based on these results, a multi-institutional prospective randomized trial should be initiated to compare the twice-a-day and once-a-day radiotherapy schemes on patients with brain metastasis with careful consideration for the patients' quality of life.

• Journal of Animal Science and Technology
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• v.55 no.1
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• pp.51-59
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• 2013

This study was conducted to investigate the dietary effect of total mixed rations (TMR) containing brewers grain, soybean curd and rice straw, respectively, on growth performance and carcass characteristics of Hanwoo steers. Twenty four Hanwoo steers (average body weight 168 kg) in 6 months age were randomly allocated to 4 experimental groups, which contained 6 animals per group during 22-months feeding trial. The treatment was composed of the group fed concentrate and rice straw separately (T1), the group fed TMR containing brewers grain (T2), the group fed TMR containing soybean curd (T3) and the group fed TMR containing rice straw (T4). Body weight (BW) was not different among treatment groups during the growing and middle fattening period. However, it was significantly greater in T4 group than in T2 group on the final BW (p<0.05). Average daily gain was significantly greater in TMR groups compared to T1 group on the growing and late fattening (p<0.05). However, it was not different in total average. Dry matter intake tended to be increased in TMR groups. The feed conversion ratio was significantly lower in T4 group compare to T2 group (p<0.05). According to the yield traits, carcass weight of T1, T2, T3 and T4 were 389.0, 368.4, 387.5 and 384.3 kg, respectively. The back fat thickness, rib-eye area, and yield index were not different among the groups. Meat color, fat color, texture and maturity were not significantly different among groups. However, marbling score and appearance rate of meat quality grade of over $1^+$ were greater in T2 and T3 groups compare to other groups. Therefore, these results indicated that TMR with brewers grain and soybean curd may be ameliorated the growth performance and carcass characteristics of Hanwoo steers.

• Journal of Animal Science and Technology
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• v.55 no.5
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• pp.435-442
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• 2013

This study investigated the carcass characteristics and conjugated linoleic acid (CLA) content in Hanwoo steers that received supplementary rice bran (Rice bran group) and roasted soybeans (Roasted soybean group) into their finishing concentrates. The final body weight was 754.58, 783.33, and 755.67 kg, and the average daily gain was 0.50, 0.57, and 0.50 kg for the Control, Rice bran, and Roasted soybean group, respectively, showing no statistical differences. Feed requirements for the Rice bran group were 14.5% higher than the Control and 12.8% higher than the Roasted soybean group. No statistical differences were found in indices for carcass yield and quality grade between the groups. The composition of c9, t11 CLA in perirenal fats was significantly higher in the Roasted soybean group (0.21%) compared to the Rice bran group (0.15%) and Control (0.16%) groups (p<0.05). The composition of c9, t11 CLA in the M. Longissimus dorsi was also higher in the Roasted soybean group (0.21%) compared to the Control (0.16%) group. The composition of t10, c12 CLA in the M. Longissimus dorsi was statistically lower in the Roasted soybean group compared to the Control group (p<0.05). In perirenal fats, the composition of t11 trans-vaccenic acid (TVA) was significantly (p<0.05) higher in the Roasted soybean group compared to the control group. The TVA composition in the Roasted soybean group increased to 15.09 and 6.92%, respectively, in subcutaneous and M. Longissimus dorsi fats comparing to the Control group, without statistical differences between the treatment groups. In conclusion, rice bran is beneficial for improving feed efficiencies, while roasted soybeans are effective for increasing CLA in the M. Longissimus dorsi of Hanwoo steers.

• Journal of Environmental Impact Assessment
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• v.24 no.1
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• pp.16-34
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• 2015

Impervious covers(IC) are artificial structures, such as driveways, sidewalks, building's roofs, and parking lots, through which water cannot infiltrate into the soil. IC is an environmental concern because the pavement materials seal the soil surface, decreasing rainwater infiltration and natural groundwater recharge, and consequently disturb the hydrological cycle in a watershed. Increase of IC in a watershed can cause more frequent flooding, higher flood peaks, groundwater drawdown, dry river, and decline of water quality and ecosystem health. There has been an increased public interest in the institutional adoption of LID(Low Impact Development) and GI(Green Infrastructure) techniques to address the adverse impact of IC. The objectives of this study were to construct the modeling site for a samll urban watershed with the Storm Water Management Model(SWMM), and to evaluate the effect of various LID techniques on the control of rainfall runoff processes and non-point pollutant load. The model was calibrated and validated using the field data collected during two flood events on July 17 and August 11, 2009, respectively, and applied to a complex area, where is consist of apartments, school, roads, park, etc. The LID techniques applied to the impervious area were decentralized rainwater management measures such as pervious cover and green roof. The results showed that the increase of perviousness land cover through LID applications decreases the runoff volume and pollutants loading during flood events. In particular, applications of pervious pavement for parking lots and sidewalk, green roof, and their combinations reduced the total volume of runoff by 15~61 % and non-point pollutant loads by TSS 22~72 %, BOD 23~71 %, COD 22~71 %, TN 15~79 %, TP 9~64 % in the study site.

• Korean Journal of Food Science and Technology
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• v.49 no.6
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• pp.605-609
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• 2017

The effect of malic acid-degrading yeast on the quality of Gaeryangmerou (Vitis spp.) wine obtained from grapes commonly used for making wine in Korea was investigated. Alcoholic fermentation was carried out at $25^{\circ}C$, for 14 days. A malic acid-degrading yeast was used as the experimental sample and a commercial yeast, Fermivin, was used as a control. The fermentation process for the experimental yeast lasted 2-3 days longer than that of Fermivin. The pH and the volatile acid content of the wine were 3.94 and 244.20 mg/L, respectively. The total acid content was 0.86% for the experimental group and 0.94% for the control group. The contents of malic acid and succinic acid in the experimental group were significantly lower than that of the control group (245.61, 50.18 mg% for experimental group versus 302.44, 68.39 mg% for control group, respectively). In contrast, lactic acid content was slightly higher in the experimental group. As expected, the main volatile flavor compounds of Gaeryangmerou wine varied with the yeast used for fermentation and were determined to be isoamyl alcohol, ${\beta}$-phenethyl alcohol, 2-methyl-1-propanol, and diacetyl for the experimental wine.