• 제목/요약/키워드: audit efforts

검색결과 36건 처리시간 0.022초

Survival of Triple Negative versus Triple Positive Breast Cancers: Comparison and Contrast

  • Negi, Preety;Kingsley, Pamela Alice;Jain, Kunal;Sachdeva, Jaineet;Srivastava, Himanshu;Marcus, Sudeep;Pannu, Aman
    • Asian Pacific Journal of Cancer Prevention
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    • 제17권8호
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    • pp.3911-3916
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    • 2016
  • Background: Triple negative (TN) and triple positive (TP) breast cancers both are aggressive types but TN generally has a shorter survival. Objectives: To compare the clinical characteristics and treatment outcomes for patients with TN versus TP breast cancer and to assess various prognostic factors affecting overall survival. Materials and Methods: A retrospective audit of 85 breast cancer patients was conducted in the Department of Radiation Oncology and Medical Oncology on patients from 2006 to 2013 for whom IHC for ER, PgR and Her-2 neu were available. The patients were stratified into: ER-, PR- and Her-2 neu- (Arm A, n=47) and ER+, PgR+ and Her-2 neu+ (Arm B, n=38). Results: TN subtype had higher numbers of premenopausal and advanced stage patients as compared to TP subtype. The locoregional recurrence (LRR) and distant metastatic rate was also higher in TN subtype but there was no definite pattern in both the arms. Among the prognostic factors, patients with premenopausal status and advanced stage in TN breast cancer had inferior survival (P=0.07) whereas for those with postmenopausal status and early stage there was no survival difference between the two arms. Conclusions: TN subtype tends to be more aggressive in terms of younger age and advanced stage at presentation, higher tumour grade, LRR and metastasis, suggesting need for future research efforts on providing aggressive treatment to these patients. We could attribute better outcome for TP subtype to receptor positivity enabling role of hormonal treatment and targeted therapy, although less number of patients received targeted therapy.

SVM 기반의 효율적인 신분위장기법 탐지 (Efficient Masquerade Detection Based on SVM)

  • 김한성;권영희;차성덕
    • 정보보호학회논문지
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    • 제13권5호
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    • pp.91-104
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    • 2003
  • 다른 사용자의 계정, 디렉터리, 또는 파일을 침해하는 동안 그 사용자인 척 하거나, 컴퓨터 시스템에서 다른 사용자인 것처럼 자신의 신원을 숨기는 사람을 "신분위장자(masquerader)"라고 한다. "신분위장 공격(masquerade attack)"은 가장 심각한 형태의 컴퓨터 오용(misuse)이다. 왜냐하면, 대부분의 경우 여러 가지 방법으로 타인의 패스워드 등을 확보하여 인증절차를 통과한 후이므로 이후에 발생하는 컴퓨터의 오용내지 남용에 대하여 시스템은 정상적으로 탐지, 대응할 수 없는 경우가 대부분이기 때문이다. 신분위장자를 자동적으로 발견하기 위한 노력이 "신분위장기법 탐지 (masquerade detection)"인데 통상 시스템 감사 데이터로부터 만든 정상 사용자 행동의 프로파일에 대한 심각한 위반을 찾아내는 방법을 사용하여 탐지할 수 있다. 1988년 이후 본격적으로 이에 대한 연구들이 있었지만 현재까지 이러한 접근법에 대한 성공은 제한적이었고, 성능 또한 만족스럽지 않았다. 이 연구에서는 SVM(Support Vector Machine)을 이용, 사용자 프로파일을 만들고, 이를 이용한 효과적인 신분위장기법 탐지 시스템을 제안한다. 이용한 효과적인 신분위장기법 탐지 시스템을 제안한다.

The Distribution of Tax Collectability, Quality of Tax Services Efforts to Tax Coverage Ratio

  • Muh.RUM;Muryani ARSAL;Ansyarif KHALID;Murtiadi AWALUDDIN
    • 유통과학연구
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    • 제21권6호
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    • pp.107-117
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    • 2023
  • Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value.Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.

조세심판청구제도의 문제점에 관한 개선방안 (A Study on Solutions to the Problems of the Current Tax Appeal System)

  • 박상봉
    • 경영과정보연구
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    • 제35권2호
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    • pp.67-81
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    • 2016
  • 최근 심판청구사건이 증가하는 추세와 조세심판구조, 심판기간, 심판청구 중복, 심판청구사건에 대한 심리 및 재결, 그리고 심판전치주의 등 광범위한 영역에서 많은 문제점을 분석을 할 수 있다. 현행 심판청구제도가 납세자의 권익구제를 실효성 있게 보장하기 위해서는 개선이 필요하다. 심판청구사건이 접수의 현실을 감안, 현행 90일의 재결기간은 비현실적이므로 처분의 내용이 복잡하거나, 개별사건의 난이도 사유가 있는 경우에는 재결기간을 연장. 조세심판원장은 조세심판관회의의 의결내용을 거부할 권한이 없으므로 의결에 따라 재결 의결내용이 명백히 잘못된 경우에는 재심리를 권고할 수 있도록 별도의 근거규정이 필요하다. 경제적 사정으로 대리인을 선임하지 못한 소액 불복청구의 인용률이 상대적으로 낮아 영세납세자에 대한 권리구제의 필요성과 국선심판청구대리인 제도의 홍보를 강화해야 할 것이다. 감사원의 심사청구는 각기 다른 기관에서 동일한 조세심판업무를 중복적으로 수행하는 것은 비효율을 초래할 수 있으므로 감사원법에 의한 심사청구는 그 불복대상을 감사원의 감사로 인한 처분으로 제한하고, 필요적 전치절차로 되어 있는 국세청의 심사청구는 임의절차로 전환의 필요성이 본 연구는 현행의 조세심판청구제도의 문제점과 개선점을 이론적 논의보다는 실무적 차원에서 연구의 시사점을 제시하고 있다.

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Public Health Risks: Chemical and Antibiotic Residues - Review -

  • Lee, M.H.;Lee, H.J.;Ryu, P.D.
    • Asian-Australasian Journal of Animal Sciences
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    • 제14권3호
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    • pp.402-413
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    • 2001
  • Food safety is a term broadly applied to food quality that may adversely affect human health. These include zoonotic diseases and acute and chronic effects of ingesting natural and human-made xenobiotics. There are two major areas of concern over the presence of residues of antibiotics in animal-derived foodstuffs with regard to human health. The first is allergic reactions. Some antibiotics, such as penicillins can evoke allergic reactions even though small amounts of them are ingested or exposed by parenteral routes. The second is development of antibiotic resistance in gut bacteria of human. Recently multi-resistant pneumococcal, glycopeptide-resistant enterococci and gram negative bacteria with extended-spectrum $\beta$-lactamases have spread all over the world, and are now a serious therapeutic problem in human. Although it is evident that drugs are required in the efficient production of meat, milk and eggs, their indiscriminate use should never be substituted for hygienic management of farm. Drug should be used only when they are required. In addition to veterinary drugs, environmental contaminants that were contaminated in feed, water and air can make residues in animal products. Mycotoxins, heavy metals, pesticides, herbicides and other chemicals derived from industries can be harmful both to animal and human health. Most of organic contaminants, such as dioxin, PCBs and DDT, and metals are persistent in environment and biological organisms and can be accumulated in fat and hard tissues. Some of them are suspected to have endocrine disrupting, carcinogenic, teratogenic, immunodepressive and nervous effects. The governmental agencies concerned make efforts to prevent residue problems; approval of drugs including withdrawal times of each preparation of drugs, establishment of tolerances, guidelines regarding drug use and sanitation enforcement of livestock products. National residue program is conducted to audit the status of the chemical residues in foods. Recently HACCP has been introduced to promote food safety from farm to table by reducing hazardous biological, chemical and physical factors. Animal Production Food Safety Program, Quality Assurance Programs, Food Animal Residue Avoidance Databank are para- or non-governmental activities ensuring food safety. This topic will cover classification and usage or sources of chemical residues, their adverse effects, and chemical residue status of some countries. Issues are expanded to residue detection methodologies, toxicological and pharmacokinetic backgrounds of MRL and withdrawal time establishments, and the importance of non-governmental activities with regard to reducing chemical residues in food.

Passive Smoking and Breast Cancer - a Suspicious Link

  • Malik, Abhidha;Jeyaraj, Pamela Alice;Shankar, Abhishek;Rath, Goura Kishore;Mukhopadhyay, Sandip;Kamal, Vineet Kumar
    • Asian Pacific Journal of Cancer Prevention
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    • 제16권14호
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    • pp.5715-5719
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    • 2015
  • Background: Breast cancer is the most common malignancy of women in the world. The disease is caused by infectious and non-infectious, environmental and lifestyle factors. Tobacco smoke has been one of the most widely studied environmental factors wiith possible relevance to breast cancer. The purpose of this study was to assess the impact of tobacco smoking in breast cancer patients in a hospital based cohort and to establish prognostic implications if any. Materials and Methods: A retrospective audit of 100 women with pathological diagnosis of invasive breast cancer was included in this study. The verbal questionnaire elicited information on current and previous history of exposure to smoking in addition to active smoking. All analyses were adjusted for potential confounders, including stage at presentation, alcohol intake, hormonal replacement therapy, oral contraceptive intake, obesity and menopausal status. Results: The mean age at presentation of breast cancer was $51.4{\pm}10.86$ years. Mean age of presentation was $53.1{\pm}11.5$ and $45.7{\pm}11.9$ years in never smokers and passive smokers, respectively. Age at presentation varied widely in patients exposed to tobacco smoke for >10 years in childhood from $40.3{\pm}12.0$ years to $47.7{\pm}13.9$ in patients exposed for > 20years as adults. Among passive smokers, 60.9% were premenopausal and 39.1% of patients were postmenopausal. In never smokers, 71.4% were post menopausal. Expression of receptors in non-smokers vs passive smokers was comparable with no significant differences. Metastatic potential in lung parenchyma was slightlyelevated in passive smokers as compared to never smokers although statistically non-significant. Conclusions: An inverse relationship exists between the intensity and duration of smoking and the age at presentation and poor prognostic factors. The results strongly suggest efforts should be taken to prevent smoking, encourage quitting and restrict exposure to second hand smoke in India.