• Title/Summary/Keyword: reporting system

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Present Status and Prospect of Valuation for Tangible Fixed Asset in South Korea (유형고정자산 가치평가 현황: 우리나라 사례를 중심으로)

  • Jin-Hyung Cho;Hyun-Seung O;Sae-Jae Lee
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.46 no.1
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    • pp.91-104
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    • 2023
  • The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government's accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

Research on Making a Disaster Situation Management Intelligent Based on User Demand (사용자 수요 기반의 재난 상황관리 지능화에 관한 연구)

  • Seon-Hwa Choi;Jong-Yeong Son;Mi-Song Kim;Heewon Yoon;Shin-Hye Ryu;Sang Hoon Yoon
    • Korean Journal of Remote Sensing
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    • v.39 no.5_2
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    • pp.811-825
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    • 2023
  • In accordance with the government's stance of actively promoting intelligent administrative service policies through data utilization, in the disaster and safety management field, it also is proceeding with disaster and safety management policies utilizing data and constructing systems for responding efficiently to new and complex disasters and establishing scientific and systematic safety policies. However, it is difficult to quickly and accurately grasp the on-site situation in the event of a disaster, and there are still limitations in providing information necessary for situation judgment and response only by displaying vast data. This paper focuses on deriving specific needs to make disaster situation management work more intelligent and efficient by utilizing intelligent information technology. Through individual interviews with workers at the Central Disaster and Safety Status Control Center, we investigated the scope of disaster situation management work and the main functions and usability of the geographic information system (GIS)-based integrated situation management system by practitioners in this process. In addition, the data built in the system was reclassified according to purpose and characteristics to check the status of data in the GIS-based integrated situation management system. To derive needed to make disaster situation management more intelligent and efficient by utilizing intelligent information technology, 3 strategies were established to quickly and accurately identify on-site situations, make data-based situation judgments, and support efficient situation management tasks, and implementation tasks were defined and task priorities were determined based on the importance of implementation tasks through analytic hierarchy process (AHP) analysis. As a result, 24 implementation tasks were derived, and to make situation management efficient, it is analyzed that the use of intelligent information technology is necessary for collecting, analyzing, and managing video and sensor data and tasks that can take a lot of time of be prone to errors when performed by humans, that is, collecting situation-related data and reporting tasks. We have a conclusion that among situation management intelligence strategies, we can perform to develop technologies for strategies being high important score, that is, quickly and accurately identifying on-site situations and efficient situation management work support.

Roles of Cancer Registries in Enhancing Oncology Drug Access in the Asia-Pacific Region

  • Soon, Swee-Sung;Lim, Hwee-Yong;Lopes, Gilberto;Ahn, Jeonghoon;Hu, Min;Ibrahim, Hishamshah Mohd;Jha, Anand;Ko, Bor-Sheng;Lee, Pak Wai;MacDonell, Diana;Sirachainan, Ekaphop;Wee, Hwee-Lin
    • Asian Pacific Journal of Cancer Prevention
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    • v.14 no.4
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    • pp.2159-2165
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    • 2013
  • Cancer registries help to establish and maintain cancer incidence reporting system, serve as a resource for investigation of cancer and its causes, and provide information for planning and evaluation of preventive and control programs. However, their wider role in directly enhancing oncology drug access has not been fully explored. We examined the value of cancer registries in oncology drug access in the Asia-Pacific region on three levels: (1) specific registry variable types; (2) macroscopic strategies on the national level; and (3) a regional cancer registry network. Using literature search and proceedings from an expert forum, this paper covers recent cancer registry developments in eight economies in the Asia-Pacific region - Australia, China, Hong Kong, Malaysia, Singapore, South Korea, Taiwan, and Thailand - and the ways they can contribute to oncology drug access. Specific registry variables relating to demographics, tumor characteristics, initial treatment plans, prognostic markers, risk factors, and mortality help to anticipate drug needs, identify high-priority research area and design access programs. On a national level, linking registry data with clinical, drug safety, financial, or drug utilization databases allows analyses of associations between utilization and outcomes. Concurrent efforts should also be channeled into developing and implementing data integrity and stewardship policies, and providing clear avenues to make data available. Less mature registry systems can employ modeling techniques and ad-hoc surveys while increasing coverage. Beyond local settings, a cancer registry network for the Asia-Pacific region would offer cross-learning and research opportunities that can exert leverage through the experiences and capabilities of a highly diverse region.

A Survey of Sedation Practices in the Korean Dentistry (치과 치료 시 진정법 시행에 대한 실태 조사 연구)

  • Bae, Chi-Hoon;Kim, Hyuk;Cho, Kyoung-Ah;Kim, Mi-Seon;Seo, Kwang-Suk;Kim, Hyun-Jeong
    • Journal of The Korean Dental Society of Anesthesiology
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    • v.14 no.1
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    • pp.29-39
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    • 2014
  • Background: Dental phobia or anxiety of patients is the serious impediment to appropriate and effective dental treatment. Sedative technique helps to mitigate patients' fear and anxiety thus make them more cooperative and familiar to dental practices. With increasing attention to sedative dentistry in dentists, educational requirements and technical qualification also become stricter but actual survey on recent sedative dentistry has not been reported yet. Especially there is insufficient study reporting the survey of sedative dentistry subjected to Korean adults. In this paper, we conducted a survey study on the actual condition and practice related to sedation with a questionnaire to dentists in South Korea. Methods: The survey was done for members of The Korean Dental Society of Anesthesiology (KDSA), who had great interest in sedation and for whom survey-by-mail was convenient. 472 members of The KDSA having dental license and solid address and contact information were subjected to the survey by sending them survey questions about their sedative techniques and knowledge. In order to increase the response rate, small gifts were presented to those who accurately responded to the survey questions and text messages and phone calls were made to encourage their participation. We collected their responses over two months and examined the returned surveys. Statistical analysis was performed using IBM SPSS Statistics 21 for each question. Results: Out of 472 dentists, 181 responded (38.4% response rate). 63.0% (114 dentists; 77 male and 37 female) of respondents had experience on sedative technique and their average age was $39.8{\pm}7.6$ year. 74 of them were private practitioners, 17 of them were professors (14.9%), 11 of them were dentists-in-service (9.6%), 11 of them were residents (specialist training) (9.6%) and 1 of them was military doctors (0.9%). There were 89 dentists (78.1%) who were specialists or receiving trainings to be specialist, most of whom were pediatric dentists (55, 48.2%) and oral surgeon (31, 27.2%). The most popular route for drug medications was orderly oral, inhalational, intravenous medication. Combination of oral and inhalational medications or single use of intravenous medication was the most common. The most preferred sedative drug was pocral in oral sedation and midazolam in intravenous sedation. 48.2% of practitioners responded that they experienced side effects and emergency situations. Airway obstruction was the most frequent. Conclusions: Results from the survey show that the protocol and system for sedative dentistry have been improved compared to the past. Nevertheless, quality of emergency protocol, monitoring devices and preparation of sedative drugs was still insufficient to achieve safe sedative procedure. This study acquires novelty since actual survey on recent sedative dentistry for adult patients has not been reported yet.

A Correlational Study among Internal Marketing Factor, Nurse's Job Satisfaction, and Organizational Commitment in Hospital Nursing Organization (병원간호조직의 내부마케팅요인과 간호사의 직무만족, 조직몰입과의 관계연구)

  • Kim So In;Cha Sun Kyung;Lim Ji Young
    • Journal of Korean Public Health Nursing
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    • v.15 no.1
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    • pp.42-55
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    • 2001
  • The purpose of this study was to provide basic information for developing effective marketing strategies of nursing organization by identifying the correlation among internal marketing factor, nurses' job satisfaction, and organizational commitment. The subjects of this study were 256 nurses who were working in the hospital over 1 year at three university hospitals which had more than 400 beds in seoul and kyung-gido. The data were collected by self-reporting questionnaires. The instruments used in this study were the communication form scale developed by Jo(1995), the welfare scale developed by researcher, the education training scale developed by researcher, the organizational commitment scale developed by Mowday, Porter and Steers(1979). The data were analysed by the SAS package using frequency, percentage, mean, standard deviation, and Pearson's correlation coefficient. The results of this study were as follows; 1. Mean scores of internal marketing factors in nursing organization were as follows; horizontal communication 3.42, downward communication 3.32, involvement communication 3.08, upward communication 3.00, education training 2.54, welfare 2.51. The mean score of job satisfaction was 2.79 and organizational commitment was 3.00. 2. Job satisfaction was positively correlated with education training (r=0.54, p=0.0001), upward communication(r=0.49, p=0.0001). welfare (r=0.40, p=0.0001), horizontal communication(r=0.33, p=0.0001), involvement communication(r=0.25, p=0.0001) of internal marketing factors in nursing organization, but negatively correlated with downward communication(r=-0.16. p=0.0082). Organizational commitment was positively correlated with upward communication(r=0.48, p=0.0001), education training (r=0.42, p=0.0001), horizontal communication(r=0.36, p=0.0001), welfare (r=0.34, p=0.0001), involvement communication(r=0.25, p=0.0001) of internal marketing factors in nursing organization. but negatively correlated with downward communication(r=-0.20, p=0.0014). In conclusion. the results of this study showed that the internal marketing factors were highly correlated with nurses' job satisfaction and organizational commitment. Therefore, for nurses' job satisfaction and organizational commitment's improvement, it is important to develop the education training program. to improve welfare system and to actualize upward communication. among internal marketing factors.

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Water Quality Impact Assessment in Korea - Comparing with the Integrated Control of Pollutant-Discharging Facilities - (수질분야 환경영향평가의 개선방안 - 환경오염시설의 통합관리와 대비하여 -)

  • Lee, Jong Ho;Cho, Jae Heon
    • Journal of Environmental Impact Assessment
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    • v.26 no.5
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    • pp.331-343
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    • 2017
  • The important changes in water environment management in Korea can be summarized as the enactment of Act on the Integrated Control of Pollutant-Discharging Facilities. Therefore water quality impact assessment should be reexamined and be revised. This study examines the present water quality impact assessment items (permissible discharge limits, standards for effluent water quality including Total Pollutant Load Management System) and considers the land use regulation for water quality conservation and NVZs(Nitrate Vulnerable Zones of EU and England). It also considers lately adopted standards(maximum discharge standards, permissible discharge standards, and marginal discharge standards etc) based on Act on the Integrated Control of Pollutant-Discharging Facilities and then compares Korean BAT and its counterpart control technology of U.S.A. And it also compares the items of water quality impact assessment with those of Integrated Control of Pollutant-Discharging Facilities, based on EIS reporting items. This study suggests five improvement measures for water quality impact assessment. First reflection of discharge impact analysis on impact prediction and assessment, second reflection of permissible discharge standards on agreed standards in the EIA procedure, third, reflection of diversified BAT on mitigation measures in the EIA procedure, forth introduction of land use regulation such as NVZs, finally strengthening linkage between water quality items and land use items etc.

A Study on Takeoff Decision Speed Improvement of Air Transport Airplane (운송용항공기의 이륙단념속도 개선에 관한 연구)

  • Noh, Kun-Doo;Choi, Youn-Chul;Yoo, Kwang-Eui
    • Journal of Korean Society of Transportation
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    • v.23 no.4 s.82
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    • pp.7-16
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    • 2005
  • Rejected Takeoff Accidents are not common. but if occurred, it leads to big disaster From the year of 1959, when Jet Transport service opened, to the year of 2000, Rejected Takeoff accidents/incidents occurred total of 94 cases. All cases led to overrun, and major cause is to initiate stopping maneuvers over $V_1$, takeoff decision speed, according to National Transport Safety Board of America. Similar results are represented in Aviation Safety Reporting System of National Aeronautics and Space Administration. So I believe that it is worth studying if Airplane Flight Manual, which is the reference Performance criteria, is appropriate to operations of line pilots. The definition of $V_1$ has been revised a couple of times and Rejected Takeoff Certification Standards for Transport Airplanes was changed in 1998. It shows that up to now there are some portions unreasonable. This study focused on gathering the pilot's tendency for current Rejected Takeoff Procedures of K airlines and analyze the factors they concern. I chose B777 airplane and actually measured the recognition and reaction time of the rejected takeoff transitions through Simulators. And compared the results with the data of flight test and Airplane Flight Manual.

Clinical Characteristics of Acute Pure Organophosphate Compounds Poisoning - 38 Multi-centers Survey in South Korea - (국내 유기인계 농약 중독 환자의 특성 분석 - 다기관 연구 보고 분석 -)

  • Lee, Mi-Jin;Kwon, Woon-Yong;Park, Joon-Seok;Eo, Eun-Kyung;Oh, Bum-Jin;Lee, Sung-Woo;Suh, Joo-Hyun;Roh, Hyung-Keun
    • Journal of The Korean Society of Clinical Toxicology
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    • v.5 no.1
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    • pp.27-35
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    • 2007
  • Purpose: Organophosphate (OP) compounds insecticides are the most commonly associated with serious human toxicity all over the world. The aim of this study was to identify sociocultural factors that contribute to high incidence of pure OP poisoning and prevent OP poisoning in order to reduce the factors responsible for deaths in South Korea. Methods: This is the 38 multi-centers survey and prospective study of pure OP poisoning by structural reporting system and hospital records from August 2005 to July 2006. 238 patients with acute pure OP poisoning were enrolled. We collected patient information regarding poisoning, clinical, and demographic features. Results: The mean age was $55.32{\pm}17.3$ years old. The most frequent site of exposure was their own residence(85.7%). Frequent compounds involving pure OP poisoning were dichlorvos(22.7%), methidathion(8.4%), and phosphamidon(6.7%). Intentional poisoning was 77.9%. The most frequently route of exposure was ingestion(94.5%). The mean arrival time to hospital after poisoning was 12.7 hours and mean hospitalization duration was 12.9 days. 2-PAM was administered to 101 patients in mean doses of 6.3 g/day intravenously. Atropine was administered to 81 patients in mean doses of 74.6 mg/day (maximal 910 mg/day). The presence of lower level of GCS score, respiratory complications, hypotension, acute renal failure, and serious dysrhythmia was associated with serious and fatal poisoning. Overall final mortality in pure OP poisoning was 9.7%(23/238). Conclusion: This study highlights the problem of pure OP poisoning in South Korea as a basic national survey. Futhermore this might help the establishment of strict policies availability of OP and the statistics of OP poison exposure in South Korea.

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A Study on the Necessity of an Age Limitation in Screening Mammography (검진 기관에서의 선별 유방촬영술 시행에 따른 연령 제한의 필요성에 대한 연구)

  • Yun, Ha-Yan;Lee, Choon-Mi;Ahn, Ui-Kyeong;Kim, Yong-Hwan
    • Korean Journal of Digital Imaging in Medicine
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    • v.12 no.1
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    • pp.33-41
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    • 2010
  • National Cancer Screening Project and Korean Society of Breast Imaging recommend that breast cancer screening should be performed on those aged 40 and above. Nevertheless, this recommendation is usually ignored by a number of medical institutions. The purpose of this study is to emphasize the necessity of an age limitation in screening mammography. Ten institutions were randomly selected and telephone inquiries about patients' age limitation and internal guidelines were set up. The 3,214 women, who underwent screening mammography through 'GE Senography 2000D' in each hospital, were classified into five groups according to age(from 20s to 40s, at intervals of 5). And then, collected data was analyzed by a radiologist in accordance with ACR-BIRADS(American College of Radiology Breast Imaging Reporting and Data System), through which breast parenchymal density and the results of analysis were categorized in order to predict the sensitivity of mammography. Information about craniocaudal-view mammograms was automatically produced by use of GE Senography 2000D, and the average glandular dose was retrospectively analyzed through the program 'Excel 2007.' Two institutions did not set the age limitation. Other seven institutions internally allowed those who wanted to receive mammography regardless of age. Approximately 99% of those aged 20 to 29 were judged as having the dense breast. In those aged 35 to 39, breast parenchymal density tended to be lower, but the fatty breast to increase. In the case of 'category-zero' that does not need additional tests, the rate of 'heterogeneously dense' and 'extremely dense' reached to 83.1% and 15.1% respectively. Regarding dense breasts, there was no sufficient information for image reading. The glandular dose, applied to 3,214, was 1.47mGy on the average. In those aged 20 to 24 who are sensitive to radiation, the average glandular dose indicated 1.59mGy. Those aged 35 and above showed the lowest value, 1.43mGy. In those aged 35 to 39, the breast tended to change from denseness to fattiness. The average glandular dose was lowest in those aged 35 and above, which suggests that screening mammography should be periodically performed on those aged 35 and above in order that breast cancer may be early detected. On the other hand, in those aged less than 35, it is difficult to analyze mammograms due to the high density of breast parenchyma, and also retakes become frequent. In particular, subjects may be exposed to excessive doses. Accordingly, it should be substituted by breast self-examination or clinical breast examination. In case of need, it is advisable to perform ultrasonography.

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Evaluation of Novel Constitutive Expression Vectors Equipped with Mined Promoters from Metagenome (메타게놈에서 발굴한 프로모터를 장착한 새로운 항시발현 벡터의 가치평가)

  • Han, Sang-Soo;Kim, Geun-Joong
    • Microbiology and Biotechnology Letters
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    • v.36 no.4
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    • pp.260-267
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    • 2008
  • The choice of expression vector is very important for industrial production of proteins. Therefore, the systematic mining of promoters over a wider range of genetic resource and/or host is required. We previously reported a novel bidirectional reporting system (pBGR) for the isolation of promoters from metagenome and screened useful promoters that functioned constitutively in E. coli under general culture conditions. Among them, three promoter sequences including each upstream region were amplified by PCR and used to construct new expression vectors. To facilitate subcloning, a multi-cloning site was incorporated into the downstream region of the revere primer sequence. At these sites, GFP, esterase and $\beta$-glucosidase were subcloned and analyzed the constitutive expression ability of new promoter in terms of protein solubility and expression level. As a result, these vectors expressed the proteins constitutively to a level of $2{\sim}3%$ of the total cell protein in soluble fraction (>80 %). This study suggested that excavation of metagenomic promoters for construction of expression vector in a certain strain could provide a way for the development of the expression systems.