• Title/Summary/Keyword: System of Health Accounts

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

  • O, Dongil
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.15 no.2
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    • pp.688-697
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    • 2014
  • The current accounting for the long term care facilities are enforced by either financial accounting stipulations of social welfare legal entity or the guiding principles of long term care insurance law. In addition, some facilities are not eligible to access to the Korea Health and Welfare information system and even don't have any obligation to report financial information. Thus financial position and performance of activities are not well known to the interested parties. This study investigated the way how to improve the current accounting stipulation of the long term care facilities. In conclusion, we should introduce the accounting standards based on the double entry system but on other aspect, also more simplified financial statement based on single entry system for smaller facilities. Also we should introduce three important appropriation accounts for the net income of institution which matches GAAP. For a successful plantation of accounting standards, it is necessary to establish provisions, government subsidy account, depreciations concept.

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

  • Nho, Da-Jung;Kang, Min-Ji;Kim, Yoo-Kyeong;Seo, Ah-Reum;Lee, In-Ho;Jeong, Hee-Seong;Jo, Jin-Yeong;Ko, Seong-Jin
    • Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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    • 2015.05a
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    • pp.383-387
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    • 2015
  • Bowel and rectal diseases are on the increase by irregular life and westernized eating habits of modern people, especially rectal cancer, which accounts for 50% of the entire colon cancer. For the initial rectal cancer, because there is no portion projecting on the surface, if not see inside the tissue with ultrasound, you make an errors that misdiagnosis as rectal abscess. However there is a need for more accurate diagnosis, because it is sometimes difficult to distinguish abscess from rectal cancer depending on staging, in spite of the ultrasonic diagnosis. Therefore, this study was performed quantitative analysis by using a computer algorithm for rectal cancer and abscess image. Each of 20 cases about normal, abscess and cancer by setting analysis region ($50{\times}50$ pixels) applies to GLCM algorithm and Autocorrelation, Max probability, Sum average, Sum variance in each image were analyzed by comparing the 4 single parameter. Consequently, The high lesion detection efficiency was presented 100% by the 3 parameter of Autocorrelation, Max probability, Sum variance and the parameter of Sum average presents 95% in cancer, more than 90% in abscess. Those parameters are valuable in distinction standard about normal, cancer and abscess in rectum. It is sufficient availability as a computer assisted diagnosis system depended on clinical using.

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

  • Yoon, Sung-Sik;Song, Tae-Suk;Jeon, Sang-Rok;Park, Da-Jeong;Park, Jung-Min;Woon, Jae-Ho;Lim, Kyung-Jong;Kim, Jin-Man
    • Journal of Dairy Science and Biotechnology
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    • v.26 no.2
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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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    • v.13 no.2
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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.

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

  • Choi, Woo Yeong;Park, Min Ha;Jung, Chang Hoon;Kim, Yong Pyo;Lee, Ji Yi
    • Particle and aerosol research
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    • v.17 no.3
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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.

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

  • Ju, Yeong-Su;Ha, Mi-Na;Han, Sang-Hwan;Kwon, Ho-Jang;Cho, Soo-Hun;Kim, Chang-Yup;Kim, Sun-Min
    • Journal of Preventive Medicine and Public Health
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    • v.29 no.2 s.53
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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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Prospective Supply and Demand of Medical Technologists in Korea through 2030 (임상병리사 인력의 수급전망과 정책방향)

  • Oh, Youngho
    • Korean Journal of Clinical Laboratory Science
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    • v.50 no.4
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    • pp.511-524
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    • 2018
  • The purpose of this study is to provide policy recommendations for manpower planning by forecasting the supply and demand of Medical Technologists. Supply was estimated using an in-and-out movement method with a demographic method based on a baseline projection model. Demand was projected according to a demand-based method using the number of clinico-pathologic examinations taken for Medical Technologists. Over- or undersupply of Medical Technologists will depend on the productivity scenario and assumptions and ultimately on governmental policy direction. In other words, whether the production of Medical Technologists is higher or lower than the current level depends on the government policy to consider insurance finances. In this study, we assessed 'productivity scenario 3' based on the productivity as of 2012, when the government's policy direction was not considered. Based on the demand scenario using the ARIMA model, the supply of Medical Technologists is expected to be excessive. This oversupply accounts for less than 10% of the total and therefore should not be a big problem. However, given that the employment rate of Medical Technologists is 60%, it is necessary to consider policies to utilize the unemployed. These measures should expand the employment opportunities for the unemployed. To this end, it is necessary to strengthen the functions of laboratories in the public health center, to increase the quota of Medical Technologists, to assure their status, to establish a permanent inspection system for outpatient patients, and to expand the export of Medical Technologists overseas.

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
    • Progress in Medical Physics
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    • v.33 no.4
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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.

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

  • Kim, J.S.
    • Journal of Practical Agriculture & Fisheries Research
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    • v.15 no.1
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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.

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

  • Pak, Son-Il
    • Journal of Veterinary Clinics
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    • v.29 no.1
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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.