• 제목/요약/키워드: System of Health Accounts

검색결과 47건 처리시간 0.03초

우리나라 장기요양기관 회계처리 지침의 개정 방향 (A Study on the Improvement of the Korean Accounting Stipulations of The Long term Care Facilities)

  • 오동일
    • 한국산학기술학회논문지
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    • 제15권2호
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    • pp.688-697
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    • 2014
  • 우리나라 장기요양기관은 노인복지법 적용 기관과 미적용 기관이 혼재되어 사회복지법인재무회계규칙이나 장기요양보험법의 지침을 따르고 있다. 그러나 시설정보시스템의 이용이 불가능한 경우도 있고 자료 제출의 강제적 의무도 없어 장기요양기관의 재무상태와 경영실태와 관련된 신뢰성있는 회계정보는 부족한 실정이다. 따라서 본 연구에서는 현재 회계 관련 규정의 문제점과 개선방향을 알아보고 회계기준 정립을 위한 방안을 제시하였다. 본 연구에서는 장기요양기관의 실태를 반영하여 단기적으로는 복식부기기준의 회계기준과 단식부기 기준의 두 가지 회계기준이 필요할 뿐 만 아니라 적정한 재무보고를 위해 회계원칙에 부합하는 세 가지의 이익처분항목을 도입하였다. 마지막으로 충당부채 계정의 도입과 국고보조금, 감가상각비 등에 대한 회계 기준을 도입하였다.

GLCM알고리즘을 이용한 경직장 초음파 영상의 정량적 평가 (Quantitative assessment of Endorectal Ultrasonography by using GLCM Algorithm)

  • 노다정;강민지;김유경;서아름;이인호;정희성;조진영;고성진
    • 한국정보통신학회:학술대회논문집
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    • 한국정보통신학회 2015년도 춘계학술대회
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    • pp.383-387
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    • 2015
  • 현대인들의 불규칙한 생활과 서구화된 식습관에 의해 대장 및 직장 질환이 증가하고 있는 추세로, 특히 직장암은 전체 대장암의 50%를 차지하고 있다. 초기 직장암의 경우 표면으로 돌출되는 부분이 없으므로 초음파로 조직 내부를 보지 않으면 직장 농양으로 오진하는 오류를 범하기도 한다. 그러나 초음파 진단을 하더라도 직장암의 병기에 따라 농양과 육안으로 구별이 어려운 경우가 있기 때문에 보다 정확한 진단이 필요하다. 그러므로 본 연구에서는 직장암과 농양 영상에 대한 컴퓨터 알고리즘을 이용하여 정량적인 분석을 하였다. GLCM을 적용하여 정상 20증례와 농양, 직장암 각 20증례를 분석영역($50{\times}50$ 픽셀)으로 설정하고, 각 영상에서 Autocorrelation, Max probability, Sum average, Sum variance 4가지 파라미터를 비교하여 분석하였다. 결과적으로 Autocorrelation, Max probability, Sum variance 3개의 파라미터에서는 100%, Sum average 파라미터에서는 암 95%, 농양에서 90% 이상의 높은 병변 질감 검출 효율이 나타났다. 이러한 파라미터들이 직장에서의 정상조직, 농양조직, 암조직 간의 판별의 기준으로 가치가 있다고 사료된다. 임상에서의 활용정도에 따라 컴퓨터 보조진단으로서의 충분한 유용성을 볼 수 있을 것이다.

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기능성 유제품의 생산 현황 및 관리제도 - 미국.유럽을 중심으로 - (Current Status and Regulation Issues of the Functional Dairy Products in European Countries and the United States of America)

  • 윤성식;송태석;전상록;박다정;박정민;운재호;임경종;김진만
    • Journal of Dairy Science and Biotechnology
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    • 제26권2호
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    • pp.9-22
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    • 2008
  • This work has been conducted as a part to set up the regulations and the scientific evaluation systems for the functional dairy products with health claims in Korea. Toward this end, current regulations, requirements, and all kinds of provisions related to the functional dairy products overseas were taken into accounts and feasible recommendations of new initiatives on the current regulations as well. By doing so, not only protecting hopefully the innocent consumers from the false labeling statements and fake advertisements, but also eventually to revitalize the stagnated domestic dairy industries. Currently, functional daily products are simply regarded as "Dietary Supplements" in the United States, and subjected to the regulations under the Dietary Supplement Health and Education Act, established m 1994. Manufacturers and sales distributors should notify their products to the FDA, which is in charge of the dietary supplements on nutrition and labeling, in advance when they start marketing a new dietary ingredient or any foods containing it in the States. For EU countries, there exists keen interests about the functional food products between the member countries of the European Union even though the products are categorized into "Food Supplements" similar to those in the United States. Therefore, they maintain a cautious attitude in applying the health claims to the functional food products. On the other hand, under the Japanese health food system, functional foods are qualified to the functional health foods in terms of legal status as long as any traditional foods can meet the legal standards in its effectiveness, safety as well as quality, along with significant scientific evidences related to the products, thus categorized into "Foods for Specified Health Uses and "Foods with Nutrient Function Claims". Through this study, we may have some expectations and potential utilizations as follows: Legal regulations of dietary supplements especially for the dairy products will be implemented by the outcomes of this research and proposed a tentative amendment of functional ingredients for the sake of consumer protection from the false advertisements and overstatement labeling. Current regulations on the animal foods processing and advertisements will be amended and supplemented in order to revitalize the current downturn dairy sales and to harmonize the international Codex recommendations. The results obtained from this study will make the consumers a wise selection of the dairy products with health claims and be utilized for consumer education and advertisement of the functional products as well.

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Clinicopathologic Profile of Breast Cancer Patients in Pakistan: Ten Years Data of a Local Cancer Hospital

  • Khokher, Samina;Qureshi, Muhammad Usman;Riaz, Masooma;Akhtar, Naseem;Saleem, Afaf
    • Asian Pacific Journal of Cancer Prevention
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    • 제13권2호
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    • pp.693-698
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    • 2012
  • Breast cancer is the most frequent cancer of women worldwide, with considerable geographic and racial/ethnic variation. Data are generally derived from population based cancer registries in the developed countries but hospital data are the most reliable source in the developing countries. Ten years data from 1st Jan 2000 to 31st Dec 2009 of a cancer hospital in Pakistan were here analyzed by descriptive statistics to evaluate the clinicopathologic profile of local breast cancer patients. Among 28,740 cancer patients, 6,718 were registered as breast cancer. The female to male ratio was 100:2. Breast cancer accounted for 23% of all and 41% of female cancers. Some 46% were residents of Lahore, with a mean age of $47{\pm}12$ years. Less than 1% were at Stage 0 and 10%, 32%, 35% and 23% were at Stage I, II, III and IV respectively. Histopathology was unknown in 4% while 91%, 2% and 1% had invasive ductal carcinoma (IDC), invasive lobular carcinoma (ILC) and mucinous carcinoma respectively. Rare carcinomas accounted for the rest. Tumor grade 1, 2 and 3 was 11%, 55% and 34% among the known. Profile of breast cancer patients in Pakistan follows a pattern similar to that of other developing countries with earlier peak age and advanced disease stage at presentation. The male breast cancer accounts for higher proportion in the local population. Local women have higher frequency of IDC and lower frequency of ILC and DCIS, owing probably to a different risk profile. Use of hospital information systems and establishment of population based cancer registry is required to have accurate and detailed local data. Promotion of breast health awareness and better health care system is required to decrease the burden of advanced disease.

충남지역 대형사업장의 대기오염물질 확산 특성 파악 (Characterization of Atmospheric Dispersion Pattern from Large Sources in Chungnam, Korea)

  • 최우영;박민하;정창훈;김용표;이지이
    • 한국입자에어로졸학회지
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    • 제17권3호
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    • pp.55-69
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    • 2021
  • Chungnam region accounts for the largest SOX (22.8%) emission with the second-largest NOX (10.8%) emission in Korea due to the integration of many large industrial sources including a steel mill, coal-fired power plants, and petrochemical complex. Air pollutants emitted by large industrial sources can cause harmful problems to humans and the environment. Thus, it is necessary to understand dispersion patterns of air pollutants from large industrial sources in Chungnam to characterize atmospheric contamination in Chungnam and the surrounding area. In this study, seasonal atmospheric dispersion characteristics for SOX, NOX, and PM2.5 from ten major point sources in Chungnam were evaluated using HYSPLIT 4 model, and their contributions to SO2, NO2 concentrations in the regions near the source areas were estimated. The predictions of the HYSPLIT 4 model show a seasonal different dispersion pattern, in which air pollutants were dispersed toward the southeast in winter while, northeast in summer. In summer, due to weaker wind speed, air pollutants concentrations were higher than in winter, and they were dispersed to the metropolitan area. The local emissions of air pollutants in Taean area had a greater influence on the ambient SO2 and NO2 concentrations at Taean, whereas SOX and NOX emissions from large sources located at Seosan showed relatevely little effect on the ambient ambient SO2 and NO2 concentrations at Seosan.

직업성 요통환자에서 재활 프로그램(Back School Program) 도입의 비용-편익분석 (Cost-Benefit Analysis of Back School Program for Occupational Low Back Pain Patients)

  • 주영수;하미나;한상환;권호장;조수헌;김창엽;김선민
    • Journal of Preventive Medicine and Public Health
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    • 제29권2호
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    • pp.347-357
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    • 1996
  • Although occupational low back pain accounts for $20\sim40%$ of all occupational illness and injury, there are limited numbers of studies regarding the effectiveness of back school program. The objective of this study was to evaluate the economic benefit of back school program for early return to work of occupational low back pain patients in the current occupational injury compensation and management system. The cost-benefit analysis in this study was conducted to evaluate the relative magnitude of benefit to cost. The total cost was estimated by calculating the value of components in back school program according to governmental budget protocol. The back school program was consisted of three major approaches, pain center, work-hardening program and funcional restoration program and each of components had various facilities and experts. The total amount of cost was estimated as 250,866,220 won per year. The most promising type of back school program were quite intensive (a 3 to 5-week stay in a specialized center), therefore, if we adopted the 5-week stay course, 10 courses could be held in a year. Following to the medical act, 20 patients per doctor could participate in a each course, ie, total 200 patients in a year. As a result, we could estimate the cost of 1,254,331 won a patient. We estimated the benefit by using data of a few local labor offices about average medical treatment beneficiary and off-duty beneficiary of 46 occupational low back pain patients in 1994. Ullman and Larsson (1977) mentioned that the group of chronic low back pain patients who participated in back school program needed less time to recover by 48.4% of beneficiary duration. And in the trying to estimate the benefit, we asked 10 rehabilitation board certificate doctors about reduction proportion of treatment cost by introducing back school program. The answered reduction proportions were in the range of $30\sim45%$, average 39%. As a final result, we could see that the introduction of back school program in treatment of chronic occupational low back pain patients could produce the benefit to cost ratio as 3.90 and 6.28. And we could conclude that the introduction of back school program was beneficial to current occupational injury compensation and management system.

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임상병리사 인력의 수급전망과 정책방향 (Prospective Supply and Demand of Medical Technologists in Korea through 2030)

  • 오영호
    • 대한임상검사과학회지
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    • 제50권4호
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    • pp.511-524
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    • 2018
  • 본 연구는 임상병리사 인력의 인력의 수급전망을 추계하여 인력계획 수립에 필요한 정책자료를 제공하는 것을 목적으로 한다. 공급은 기초추계(baseline projection) 모형에 근거한 인구학적 방법(demographic method)을 이용하여 추계하였으며, 수요추계는 임상병리사가 검사하는 임상병리검사 건수를 이용하는 의료수요에 의한 방법을 적용하였다. 전반적인 임상병리사 인력수급 추계결과는 생산성의 시나리오에 따라 공급이 과잉되기도 하고 부족하기도 할 것으로 전망되었다. 이렇게 임상병리사의 수급 비교 결과는 임상병리사의 생산성 가정에 따라 달라지지만, 어느 시나리오를 선택할 것인가는 궁극적으로 정부의 정책방향에 따라 달라진다. 즉 임상병리사의 생산성을 현재보다 높게 채택하는지 혹은 낮게 책정하는지는 보험재정 여건 등을 고려해야 하는 정부 정책에 달려있는 것이다. 이에 본 연구에서 정부의 정책방향이 고려되지 않은 2012년 현재의 생산성을 기준으로 한 '생산성 시나리오 3'을 살펴보면, ARIMA모델을 적용한 수요시나리오를 중심으로 보면 근무일수에 따라 2030년에는 2821명에서 4,530명의 임상병리사 공급이 과잉될 것으로 전망된다. 이러한 공급과잉은 전체에서 차지하는 비중이 10%미만이기 때문에 크게 문제가 되지 않을 것으로 판단된다. 그러나 임상병리사사 취업률이 60%대인 점을 감안하면 미취업자를 활용하는 정책도 함께 고려해야한다. 이러한 대책으로는 미취업인력에 대한 취업기회를 확대하는 방향으로 나아가야 할 것이고, 이를 위해서는 보건소 검사실의 기능강화 및 임상병리사 정원증원 및 신분보장, 통원치료 환자를 위한 상설 검사체제 확립, 산업재해 분야 및 의원급 검사기능 강화, 무면허 검사요원의 통제, 해외인력수출 확대 등이 필요할 것으로 사료된다.

Review of Shielding Evaluation Methodology for Facilities Using kV Energy Radiation Generating Devices Based on the NCRP-49 Report

  • Na Hye Kwon;Hye Sung Park;Taehwan Kim;Sang Rok Kim;Kum Bae Kim;Jin Sung Kim;Sang Hyoun Choi;Dong Wook Kim
    • 한국의학물리학회지:의학물리
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    • 제33권4호
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    • pp.53-62
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    • 2022
  • In this study, we have investigated the shielding evaluation methodology for facilities using kV energy generators. We have collected and analysis of safety evaluation criteria and methodology for overseas facilities using radiation generators. And we investigated the current status of shielding evaluation of domestic industrial radiation generators. According to the statistical data from the Radiation Safety Information System, as of 2022, a total of 7,679 organizations are using radiation generating devices. Among them, 6,299 facilities use these devices for industrial purposes, which accounts for a considerable portion of radiation. The organizations that use these devices evaluate whether the exposure dose for workers and frequent visitors is suitable as per the limit regulated by the Nuclear Safety Act. Moreover, during this process, the safety shields are evaluated at the facilities that use the radiation generating devices. However, the facilities that use radiating devices having energy less than or equal to 6 MV for industrial purposes are still mostly evaluated and analyzed according to the National Council on Radiation Protection and Measurements 49 (NCRP 49) report published in 1976. We have investigated the technical standards of safety management, including the maximum permissible dose and parameters assessment criteria for facilities using radiation generating devices, based on the NCRP 49 and the American National Standards Institute/Health Physics Society N.43.3 reports, which are the representative reports related to radiation shielding management cases overseas.

호주 태즈메이니아 유기농운동의 전개과정과 발전과제 (History of Organic Agricultural Movement and Perspective for Development of Organic Agriculture in Tasmania)

  • 김종숙
    • 현장농수산연구지
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    • 제15권1호
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    • pp.25-43
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    • 2013
  • Tasmania with its clean air, isolated from mainland Australia, has been producing high-quality agricultural products and has been continually developing organic farming since 1946 when the Living Soil Association of Tasmania(LSAT) was established. The organic farming movement in Tasmania has been actively advocated through three steps: the philosophical embryonic period, the movement diffusion period and the industrialised development period. The campaigns for informing about the connection between healthy soil and life unfolded during the embryonic period. This was followed by the birth of publicity of organic farming and the certification system through the dissemination of organic farming techniques and various events related to agriculture in the diffusion period when the Organic Gardening and Farming Society(OGFS) was established in 1972. In the industrialised development period, The Organic Coalition of Tasmania (OCT) which is representative of Tasmania was organised in 2000 and has been leading the organic farming industry. The organic farming movement in Tasmania not only limits the use of artificial agricultural chemical but pursues the quality of food, environment, the health of life including all animals and plants, the issue of development in rural society, social justice, and equity in understanding. It is far more holistic in its philosophy. The output of organic food accounts for 1 % of the total amount of agricultural production and 150 certified organic farms have managed with 5,000ha of land in 2010. The supply channels for organic foods vary from farmer's market, specialty stores, supermarket chains, local store to the cooperative community. Also the consumers' behaviour for organic foods has been establishing as an alternative life style. The education of the value and role of organic farming on the environment should be enlarged for the consumption of the organic food. In addition, organising for small farmers who act individually and the link with differentiated local food have still remained issues.

수산동물 지정검역물에 대한 표본검사 계획 검토 (Evaluation of Sample Testing Scheme for Designated Aquatic Animals)

  • 박선일
    • 한국임상수의학회지
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    • 제29권1호
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    • pp.58-62
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    • 2012
  • To protect aquatic animal health of importing countries from the potential risks associated with exotic diseases introduced through international trade of live aquatic animals, inspection of designated commodities at ports of entry is a critical component of the safeguarding system. The only way to be 100% confident that no fishes in a shipment are infected with a specific agent is to test every fish in the commodity imported with a perfect diagnostic test. For the majority of cases, this is unrealistic since the group of interest may very large particularly for aquatic animals, or imperfect tests are often available. It is, therefore, more common to test a fixed proportion of a group by preplanned sampling schemes. However, decision making based on results of testing the sample can provide quite a chance that infected groups may be misclassified as uninfected, depending on sampling strategy employed. The objective of this study was to determine the possibility that one or more fishes in the group imported being infected but tests negative after inspecting samples. This question is critical to government authorities to examine whether sampling plan is sufficient to achieve the purpose intended for. At fixed population size, the maximum number of infected fishes when all tests negative was decreased as the sampling fraction increased. The probability of including at least one undetected but infected fish in a group for negative tests increased with the number of fish tested or true prevalence. The risk was much lesser where high sensitivity test was assumed; when increasing test sensitivity from 0.9 to 0.99, this risk was dramatically reduced to about a tenth or a fourth for prevalence ranges from 2 to 10%, given sample size ranges from 10 to 200. Based on the preliminary analysis, the author concluded that current sampling plan testing 4-8% of the import proposal for human consumption still can yield high false negative results. Therefore, from the quarantine inspection point of view, an enforced commodity-specific sampling design that accounts for the cost of testing with an imperfect test at the specified design prevalence is urgent.